**REGISTERED COMPANY NUMBER: 07863350 (England and Wales) REGISTERED CHARITY NUMBER: 1148196**
**Report of the Trustees and Audited Financial Statements for the Year Ended 31 July 2023**
**for**
**BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
Sayer Vincent LLP 110 Golden Lane London EC1Y 0TG
**BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Contents of the Report and Financial Statements for the year ended 31 JULY 2023**
||**Page**|
|---|---|
|**Reference and Administrative Details**|1 to 2|
|**Report of the Trustees**|3 to 12|
|**Report of the Independent Auditor**|13 to 15|
|**Statement of Financial Activities**|16|
|**Balance Sheet for Charity**|17|
|**Statement of Cash Flows**|18|
|**Notes to the Financial Statements**|19 to 28|
**BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Reference and Administrative Details for the year ended 31 JULY 2023**
## **TRUSTEES**
Dr C Dewsnap Doctor President (resigned 26.1.24) Prof M D Phillips Doctor President (appointed 26.1.24) Dr K Manavi Doctor Vice President (resigned 26.1.24) Dr D R Phillips Doctor Vice President (appointed 26.1.24) Dr D R Phillips Doctor General Secretary (resigned 26.1.24) Dr C Saxon Doctor General Secretary (appointed 26.1.24) Prof M D Phillips Doctor Treasurer (resigned 26.1.24) Dr A Oliver Doctor Treasurer (appointed 26.1.24) Dr R E MacDonald Doctor Clinical Governance Committee Chair Dr C Ward Doctor Conference & Communications Secretary Dr S Forsyth Doctor Education Committee Chair (resigned 26.1.24) Prof MC S Grundy-Bowers Nurse Education Committee Chair (appointed 26.1.24) Dr J D McSorley Doctor Immediate past president (resigned 26.1.24) Dr C Dewsnap Doctor Immediate past president (appointed 26.1.24) Dr S K Edwards Doctor Fellow (resigned 13.1.23) Dr M Rayment Doctor Fellow (appointed 13.1.23) Prof C Estcourt Doctor Fellow Dr D Bansal Doctor Fellow (resigned 26.1.24) Prof M C S Grundy-Bowers Nurse Fellow (resigned 26.1.24) Dr L J Haddow Doctor Fellow (resigned 26.1.24) Dr K Prime Doctor Fellow (appointed 26.1.24) Dr J Evans-Jones Doctor Fellow (appointed 26.1.24) Mr H Mohamed Pharmacist Fellow (appointed 26.1.24) Dr S Brady Doctor Fellow Ms R Lowbury Lay Fellow (resigned 26.1.24) Mrs J Anderson Lay Fellow (appointed 26.1.24) Dr L Cannon Doctor Dr in training Rep.(resigned 13.1.23) Dr L Henderson Doctor Dr in training Rep. (appointed 13.1.23) Ms H Royston-Ward Nurse Nurse Rep. (resigned 13.1.23) Ms J Crossman Nurse Nurse Rep. (appointed 13.1.23) Mr H A Clarke Health Adviser Rep. Dr G L Forbes Doctor Specialty Dr Rep. (resigned 26.1.24) Dr K Verma Doctor Specialty Dr Rep. (appointed 26.1.24)
**COMPANY SECRETARY** Dr C Saxon
## **REGISTERED OFFICE**
BASHH, C/O Executive Business Support Davidson Road City Wharf Lichfield Staffordshire WS14 9DZ
**REGISTERED COMPANY NUMBER** 07863350 (England and Wales)
**REGISTERED CHARITY NUMBER** 1148196 (England and Wales)
Page 1
**BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Reference and Administrative Details for the year ended 31 JULY 2023**
## **AUDITOR**
## **SOLICITORS**
## **BANKERS**
Sayer Vincent LLP 110 Golden Lane London EC1Y 0TG Gibson & Co. Solicitors 77-87 West Road Newcastle upon Tyne NE15 6PR
Lloyds TSB PO Box 1000 Andover BX1 1LT St James' Place Wealth Management PLC St James' Place House 1 Tetbury Road Cirencester GL7 1FP Sarasin & Partners LLP Juxon House 100 St Paul's Churchyard London EC4M 8BU
Page 2
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
The trustees present their report and the audited financial statements for the year ended 31 July 2023.
Reference and administrative information set out on page 1 and 2 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as requir ed under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **OBJECTIVES AND ACTIVITIES**
## **Purposes and Aims**
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## **Public Benefit**
The Association has maintained and increased its commitment to public benefit, as demonstrated in this report and referenced in the Object of our Association ‘to champion and promote good sexual health and provide education in relation to sexually transmit ted infections, HIV and other sexual health problems to the public’. The Association's work, across all sectors of the community, in representing the interests of sexual health services, in advancing public health, in championing and promoting good sexual health and high-quality standards of care, as well as providing education to the public and health care professionals, all benefit the public.
BASHH's work in delivering modern educational programmes, developing cutting edge guidance and information commission assured patient resources, and in seeking to support and influence decision makers in local and national government are all aimed at safeguarding high quality, confidential sexual health services for the public benefit. BASHH has a dedicated public engagement group and area of the website.
The BASHH guidelines sit on the public facing side of the BASHH website and are accredited by NICE. The process used by the Association to produce its guidelines was re-accredited by NICE in 2021and is valid until 2026. The guideline section remains the most visited area of the website. Our Standards for the Management of STls are widely endorsed and are used by commissioners in service specifications and to measure performance. The Association also provides support to local and national government through expert advice, representation, and briefing papers to promote good sexual health for the entire health community.
The trustees confirm that the association has fully complied with its duty to have regard to public benefit in accordance with the Charity Commissions public benefit guidance and has met the requirements set out in our Objects.
## **Objectives, Activities and Performance**
The charity's main activities and who it tries to help are described below. All its charitable activities focus on providing high quality education and training, as well as leadership for those delivering sexual health and HIV services and are undertaken to further the British Association for Sexual Health & HIV’s charitable purposes for the public benefit.
## **Mission Statement**
## BASHH Aims:
- To be the lead professional representative body for those practising sexual health including the management of STls and HIV in the UK
- To innovate and deliver excellent tailored education and training to health care professionals, trainers and trainees in the UK
- To determine, monitor and maintain standards of governance in the provision of sexual health and HIV care
- To advance public health in relation to STls, HIV and other sexual health problems
- To champion and promote good sexual health and provide education to the public
## **Education Committee**
Chair: Dr Sophie Forsyth
The Education Committee is responsible for facilitating the delivery of the BASHH’s vision, values and service priorities thr ough education, training and development. The Educational committee (EC) and Special Interest Groups (SIGs) develop and maintain educational programmes providing high levels of specialist training and skill, whilst embracing a wider, more integrated sexual health remit across a wide geographical area and range of healthcare settings.
The COVID pandemic brought new challenges in delivering education and training and our members have continued to adapt to
Page 3
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
teaching online ensuring that events are interactive and inclusive. We have held more in person events again this year (albeit affected by rail strikes in some cases!) as well as hybrid events while recognising the benefits in terms of accessibility of virtual meetings.
## The Special interest groups (SIGs)
The SIGs lead on the development of educational materials and meetings within their specialist areas. They develop and deliver educational programmes and courses. They also contribute to education and training by generating publications and research, developing guidelines and recommendations in collaboration with other BASHH groups and external organisations, and reviewing and responding to documents on behalf of BASHH. Individual reports detailing specific contributions are available within the BASHH Annual Review.
This year the SIGs provided several well-established courses online, hybrid and in person such as Genital dermatology, SAS Doctors conference, HIV masterclasses and the Diplomas in GUM and HIV revision courses. The Gender and Sexual Minorities SIG has been re-established in the past year and has already led a symposium at the spring conference and has great plans for future projects and educational events.
Dr Ellie Crook has continued to lead the Student and Trainee Association for Sexual Health and HIV to great achievement and has handed over the reins Dr Ellie Cochrane as Ellie Crook is now a consultant. STASHH was formed to improve recruitment to Sexual Health & HIV medicine by facilitating clinical & academic opportunities for medical students & Pre-specialty Trainees. They have membership from the majority of medical schools and deaneries and put on monthly webinars and also contributed to the Spring conference.
## BASHH scientific meetings
The EC has the responsibility of providing regular Scientific meetings, which are free to BASHH Members. SIGs take it in turn to organise these meetings and they often take a two-part structure, organised by two individual SIGs. They have mostly been held virtually over the past year with one hybrid meeting in March with excellent attendance figures and good audience participation via chat.
October 2022 saw the prison SIG lead the virtual BSM for the first time in a few years, presenting work done by the BASHH educational fellows and with moving and inspiring testimony from prison SIG members with lived experience of prison healthcare. The HPV SIG also presented new BASHH wart guidelines.
The January meeting was led by the RMC SIG for the first time as well the HSV SIG. March saw our second hybrid BSM with the newly renamed Sexual Function and Wellbeing SIG and Adolescent SIG informing and entertaining audiences both at the Royal Society of Medicine and many more around the UK and beyond on Zoom. It was an honour and a delight to have Prof Rak Nandwani in person to receive his Honorary Life Fellowship and inspire us with his tales of a life in GUM. Podcasts/webcasts of the lectures are available on the BASHH website for members to access in their own time if they were unable to attend the meeting.
## Scholarships, Fellowships and Travel awards
The Education Committee has secured BASHH funding for a remunerated fellowship for the coming year to ensure equity of access for all BASHH members and we look forward to appointing this fellow in the near future.
The Undergraduate Essay prize winners in 2023 were Rebecca Coltart (University of Glasgow) for her essay 'How many Sandyford HIV PrEP patients will require TAF-based PrEP according to draft BASHH/BHIVA guidelines?' and Aishah Hagan-Bezgin (University of Liverpool for her entry 'Preterm Birth in Pregnant Women Living with HIV: The Role of Neutrophils'.
We look forward to ever more informative and inspiring educational events in 2023-4 be they virtual, in person or hybrid.
## **Clinical Governance Committee (CGC)**
Chair: Dr Rona MacDonald Secretary: Hu Clarke
## Membership
This committee consists of regional representative from all the branches in England, and a representative from each of the UK devolved nations, Northern Ireland, Scotland, and Wales. In addition, there are professional group representatives from Nurses, Health Advisers, Pharmacists, Staff & Associate Specialists, and Doctors in Training. Other groups within BASHH feed into this committee: The Clinical Effectiveness Group, the Clinical Standards Unit, the National Audit Group, the Integrated Information Group and the Web Team.
## Objectives
This committee consists of regional representatives from all of the branches in England, and a representative from the UK devolved nations: Northern Ireland, Scotland and Wales. In addition, there are professional group representatives from Nurses, Health Advisers, Pharmacists, Staff & Associate Specialists, and Doctors in Training. Other Groups within BASHH feed into this committee: The Clinical Effectiveness Group, the Clinical Standards Unit (CSU), the National Audit Group (NAG), and the BASHH/FSRH Integrated Information Group.
Page 4
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
- To implement strategies and policies of BASHH as approved by the Governing Board
- To oversee, set and monitor standards and specifications relating to BASHH
- To identify areas of best clinical practice and promote their adoption whilst recognising local variation in capacity, infrastructure and policy
- To identify regional and individual clinic difficulties and support such services to explore solutions to issues, mobilise support and suggest action plans.
## Significant Activities/ Outputs in the year 2022-23
- 3 virtual meetings and 1 face to face meeting during Spring Conference
- Supported BASHH Mpox response
- Ongoing input to National PGD
- Formalised roles and responsibilities for representatives
## Future Plans
- Develop new BASHH website to better support regional and national sharing of information.
- To support BASHH in assessing workforce numbers
- Support BASHH with promoting GU training and recruitment
- To support BASHH to lead on the development of coherent holistic sexual health strategies for all four nations in the UK
- To implement strategies and policies of BASHH as approved by the Governing Board
- To oversee, set and monitor standards and specifications relating to BASHH
- To identify areas of best clinical practice and promote their adoption whilst recognising local variation in capacity, infrastructure and policy
- To identify regional and individual clinic difficulties and support such services to explore solutions to issues, mobilize support and suggest action plans
## **Conference and Communications Group**
Chair: Dr Chris Ward
## Membership
The committee consists of representatives of professional or BASHH group including SAS doctors, doctors in training, Racially Minoritised Communities SIG, nurses and health advisors.
## Objectives
- To deliver annual national conference
- To deliver joint FSRH/BASHH conference annually
- To support other conferences significant to BASHH e.g. SAS conference
- To support BASHH column in STI journal
- To support other webinars and educational meetings e.g. IUSTI webinars
## Significant activities
- Delivered annual face to face conference in Llandudno: 26-28[th] June
- Delivered virtual annual Joint BASHH/FSRH conference: 29[th] March
- Supported BHIVA with BASHH led symposium on behalf of the BBV SIG: 26[th] April
- Supported IUSTI with webinars over the year
## Performance/Outputs in the year 2023-24
- BASHH conference
- Total attendees: 531, of which 425 were delegates with 106 exhibitor personnel
- 57 speakers, 187 posters and 41 oral presentations including nurses/HA/undergrads
- Surplus share from sponsorship/registration: Still awaited from BASHH accounts
- Evaluation: 31/34 sessions scored an average mark >4/5, with total range for average mark 3.90-4.76/5
- Joint FSRH/BASHH conference
- Over 400 virtual attendees
- Split BASHH/FSRH program
- 4.5/5 average weighting for event
- Feedback collated by FSRH - 57% Excellent, 40% Good, 3% Average
- Good verbal feedback from delegates on the day
Page 5
**BRITISH ASSOCIATION FOR SEXUAL HEALTH**
## **AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
## Future plans
- Deliver Joint FSRH/BASHH conference for around Easter 2024. Awaiting decision on if virtual or face to face
- Plan and deliver face to face Annual BASHH conference 17-19th June 2024 in Bournemouth
- Continue to support partners in IUSTI, RCP and RCGP with webinars at their national conferences
- Continue to support BASHH column for BMJ STI journal
## **Public, Media and Website Activities**
BASHH has continued to prioritise maintaining and delivering an effective and expert-driven press office in the past 12 months, handling a range of sexual health-related media enquiries from leading national journalists and producers. Topics handled have included annually published STI data by the UKHSA - and the increasing rates of infection captured within them - mpox vaccination, workforce reform and sexual health prevention.
Regular updates have been published on the news section of the BASHH website, helping to showcase the release of relevant educational and training resources, as well as to highlight various BASHH statements on policy and service developments. Several news items have been published each month on average, ensuring members are regularly updated and able to access pertinent educational information.
Significant engagement has also been undertaken with key stakeholders across the policy and political landscape, with the aim of continuing to raise awareness of key sexual health service pressures, and securing support for adopting solutions at national and local levels. Relationships have been strengthened with leading health representatives across the major UK political parties ahead of an anticipated 2024/25 General Election, as a result of ongoing engagement and meeting programmes.
Close working has been undertaken with allied sector organisations to develop co-authored engagement letters and calls to action around critical service delivery policy challenges. BASHH has also maintained its ability to respond effectively to relevant consultations, which in the last year has included input into the Parliamentary Women and Equalities Select Committee inquiry on reproductive health. Steps have also been put in place to ensure that BASHH is able to feed into future relevant Select Committee inquiries, including an ongoing Health and Social Care Committee inquiry on prevention.
## **Social and Digital Media**
Building on the plan put in place in February 2022, BASHH have worked with M+F Health to implement a multi-channel social media strategy. Seeking to professionalise and refine BASHH’s social media channels, an audit conducted this year highlighted marke d improvement across all channels, from May 2022 to May 2023. These improvements included a notable 11% follower increase on X (formerly Twitter), a 26% increase in Instagram followers, and LinkedIn followers more than doubling over the 12-month period (increasing from 482 followers to 1,032).
Activity has included the development of a series of topical blogs around key wider milestones, including pieces co-authored by Dr Stuart Flannagan, HIV & BBV SIG Chair, and Lorraine Stanley, CEO of SWAD. BASHH’s social media channels have increasingly adopted a stronger organisational identity, with the development of bespoke visual assets, and on Instagram, the creation of a BASHH ‘Linktree’, a link -in-bio solution that can be used on social platforms.
The success of the 2023 BASHH Annual Conference campaign (creative campaign part 1) in June represented a significant milestone, with over 320 social media posts shared across all channels in the month, reaching an impressive 139,000 people on X alone. The conference hashtag, #BASHH2023, was used more than 1,400 times in the month and 470 people were driven to the conference pages on the BASHH website via social media posts. Plans have been developed for the second phase of the creative campaign, comprising social media advertising and a detailed targeting strategy for BASHH’s Twitter/X, Facebook, Instagram, and LinkedIn platforms.
## **Beneficiaries of Our Services**
BASHH beneficiaries are members of the association and any members of the public or medical profession who access our freely available web resources. BASHH does not operate fundraising activities [from the public or calling for donations] this is very clear in our Charity Commission declaration. BASHH’s primary income streams are from membership fees and income from conferences and other delegate fees from teaching and training activities.
## **Investment Review**
BASHH investments are contained within two investment portfolios, BASHH engages two investment companies to manage these portfolios Sarasin & Partners and St James Place. These are reviewed on an annual basis with the companies to review performance and to ensure that the i nvestments meet BASHH’s Charitable, Social and Ethical values.
BASHH investments performance is measured against market average and in the previous financial year the investments performed similar to the market average. The investments are held to provide BASHH with reserves for any unforeseen events, to provide BASHH with addition income to support charitable activities and to provide reserves for future projects.
Page 6
**BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
## **FINANCIAL REVIEW**
This year has seen a change in direction in relation to expenditure which affects BASHH’s financial position both in year and for the forthcoming years. Notably, there has been a shift in focus in delivering activities across BASHH which include website reconstruction, sponsoring delegations to international conferences to bring back learning for the BASHH membership, commissioning events experts to manage the flagship conference and perhaps most significantly the appointment of a fixed term Chief Executive Officer. All of these activities serve to further the objectives, and all have cost significant amounts of money and will continue to do so for the next two years. This is likely to require a mobilisation of reserves.
The expenditure this year has been somewhat counterbalanced by a recovering investment portfolio and increasing conference incomes. Overall, BASHH will have a deficit in 2023.
Income £755,975 (2022 £733,481), Expenditure £758,099 (2022 £660,056). Net gains/losses -£2,124 Surplus/Loss (including investment change) -£1,679
In relation to financial risk, funding is derived through a membership model and it has been decided that all membership categories will increase by 3% in 2024. Whilst this will represent only a small uplift in income, it is a preventative measure to protect against a very steep uplift in the forthcoming years to account for inflation and increased activity.
Structural work has occurred which means that BASHH now banks across three differing companies, the underlying assumption being that each bank insures the first £85,000 of investment and so once the three accounts have each achieved £85,000 sums, BASHH will then have a minimum of £255,000 at its disposal should there be significant shifts in the economy.
## **Principal Funding Sources**
Income for the charity comes from investments, membership subscriptions, and educational events. Because of the charity’s sta ble financial position, there are no proposals to increase membership fees although this will be considered in the next financial year.
At 31 July 2023, the charity has total reserves of £1,937,120 (2022: £1,938,799). This comprised of £4,150 (2022: £4,150) restricted reserves, £10,000 (2022: £10,000) endowment fund, and £1,922,970 (2022: £1,924,649) unrestricted reserves. Unrestricted reserves have decreased by £1,679 (decrease of £6,041 in 2022).
## **RESERVES POLCY AND GOING CONCERN**
## **Investment and Reserves policy**
The Trustees aim to invest BASHH reserves within Charity Commission guidelines: Taking financial advice where appropriate, giving due continuous and careful consideration of risk / diversification / protection, and allowing for sufficient access to maintain a contingency for the running of BASHH.
## **Guidance Notes:**
CC14: Investment of Charitable Funds: Basic Principles (version January 2017) https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/581814/CC14_n ew.pdf CC19 - Charities' Reserves (version February 2017) https://www.gov.uk/government/publications/charities-and-reserves-cc19
## **Reserves**
The Trustees’ intention is to maintain the level of reserves at an amount sufficient for the Association to function for at l east two years in the event that it does not receive any further income. The trustees consider the investments of £1,917,503 (2022: £1,869,687 to form part of the charity’s free reserves as they are able to access the income and/or capital as required. Free reserves o f £1,922,970 (2022: £1,924,649) are in excess of the reserves policy as costs for the next two years can be covered by disinvesting the investments if required.
## **Going Concern**
BASHH is required to submit a narrative as to its status as a going concern. As mentioned above, there are significant reserves and there are now sufficient reserves that if BASHH were to continue its current spending plans and there was no further income, that could be maintained for at least another two years. BASHH is therefore a going concern.
BASHH financial activity is annually regular with most income and expenditure being the same or similar each financial year. The below narrative is to define any areas that are different or potentially could be in in proposed budgets.
This overview should be used in conjunction with BASHH Risk Management and should highlight any items not contained there.
Budget Year(s): 2023/2024/2025
Page 7
**BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
## Budget Narrative:
– Income Generating Activities Income has been aligned with activity seen in the last two financial years for 2023/4, growth in STI Foundation and membership has been added for 2024/5 to coincide with a new website and increase in membership fees.
– Governance/Overheads/Support Expenditure has been increased to cover the increase in face to face meetings, travel costs and accommodation for the organisation. A new cost for a CEO position has been included for two years. In 2024/5 the expenditure has been decreased as there are one off costs in 2023/4 and CEO is envisaged to bring efficiencies.
– Committees/Other groups Expenditure for the webteam is increased in 2023/4 for the new website and decreased in 2024/5
Material Uncertainties:
Going concern basis is appropriate and there are no material uncertainties
Solvency and Liquidity:
BASHH intend to invest in the organisation for two years and will be making a loss. It is likely that some of the investments may need to be liquidated at year two to cover some of these costs.
Other Financial Risks:
No other financial risks.
## **Investment Policy**
An amount sufficient for the Association to function for at least one year will be kept in accounts which permit access to funds within a maximum of 3 months.
The balance of reserves will be invested after taking professional financial advice and adopting a low to medium risk approach. BASHH uses two different investment companies (St James’ Place and Sarasin & Partners UK) for managing its investment portfolio.
## **Banking**
BASHH currently has bank accounts with only two providers. These accounts are under review as to whether they provide sufficient flexibility and security.
## **Review**
The Trustees will review this policy whenever appropriate and as a minimum at least annually. This Investment and Reserves Policy was approved by the Trustees on 24 May 2022.
## **PRINCIPAL RISKS AND UNCERTAINTIES**
Kaveh Manavi, Vice-President Reference: Risk Map 2022-2023
BASHH uses a Risk Management Plan as a tool to identify potential risks which the charity may encounter. The plan identifies the source of potential risks, assesses each against criteria of seriousness and likely frequency, and makes recommendations on mitigating the risk including the identification of responsible individual(s). The plan is reviewed annually by the BASHH Finance and Governance Committee before being taken to the Board of Trustees for further amendments and approval.
BASHH reviewed its Risk Management Plan during the year to identify potential risks which the charity may encounter. The plan identifies the source of potential risks, assesses each against criteria of seriousness and likely frequency, and makes recommendations on mitigating the risk including the identification of responsible individual(s). The Risk Matrix was updated by the Finance and Governance Committee and reviewed and approved by the board on 02 Dec 2022.
Significant updates for 2022- 2023 i nclude greater mitigation of ‘reputational risk of quality information, engagement and education provided’, by the introduction of a social and digital media team with strict quality control and oversight by trustees. Whi lst the COVID-19 pandemic has seen considerable remission, the future is still uncertain. Additionally, the continued and evolving crisis due to the war in Ukraine and impacts on international fuel supply. Hence risks directly to BASHH business and to investments in volatile markets remain on the risk map.
Mitigations to reduce risk include:
- Requiring funding proposals submitted to the BASHH Board to include an assessment of risk
- The use of guidance notes to assist BASHH members who run educational events on the
- charity's behalf e.g., draft contract template, advice on obtaining sponsorship
- Automated collection of educational event fees via the BASHH website
- Annual external financial audit
- Separation of powers via a Scheme of Delegation which is reviewed annually by the Trustees
- Spreading the BASHH investments between two brokers who have diverse portfolios
- Adopting a social media policy for all contributors of social media content.
Page 8
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
## **Management of Principal Risks:**
|**Risk map**
**page number **|**High risks**|**Managed by**|
|---|---|---|
|4|Conflicts of interest|Annual disclosure, disclosure invitations before every
committeemeeting, electionprocess, trustee annualtraining|
|6|Security of assets|Asset register, insurance policy, investment and reserves
policy, due diligence on intellectual property by individual
special interest andothergroups|
|6|Budgetary control|[Please also refer to ‘financial review’ and reserves policy’
sections above]. The Finance & Governance Committee
(F&G) scrutiny at quarterly meetings, Scheme of Delegation
places limits on individual officer discretionary spend while
setting out approval process, using an external auditor,
quarterly presentation of management accounts to Board of
trustees|
|7|Investment policy|Investment funds reviewed by F&G annually, with input from
fund managers|
|8|Cash flow|Managed according to policies in F&G committee [Please also
see‘financial review’and reserves policy’sections above].|
|8|Dependence on income sources|Managed according to policies in F&G committee [Please also
see ‘financial review’ and reserves policy’ sections above].|
|9|Contract risk–performance,
compliance, terms and conditions,
conferences|Officers to enforce authorisation procedures before contract
agreement|
|11|Information governance|Regular review of contents of website and social media
contents by adedicated BASHHgroup|
|Project
execution and
timelines|BASHH has commissioned a
number of important projects that
need to be completed within the
contractedtimelines.|Managed by board delegation to named Trustees and BASHH
members|
## **PLANS OR THE FUTURE**
BASHH is strongly committed to the smooth running of its core business over the coming year and delivering on its charitable objectives. The Association will continue to champion the provision of quality, accessible sexual health and HIV services within the mixed commissioning environment with an appropriate workforce and adequate funding. We will provide representation to the national governments and key policy and decision makers, as necessary, for all four nations in the UK.
We will provide a wide range of educational activities to support clinicians to deliver first rate care as in previous years with sufficient financial governance to assure this as a sustainable resource for members and non-members.
The Association will continue to build on its existing relationships with a wide range of national representative bodies, professional and third sector organisations as well as other sexual health stakeholders and will work collaboratively to maximise opportunities to improve all aspects of sexual health and HIV across the UK. We are leading the development of a new Sexual Health Strategy for England and working towards the establishment of a specific lobby group on Sexually Transmitted Infections within the framework of the All-Party Parliamentary Group system.
## **Financial plans for future periods**
To maintain good governance on our costs, the chairs of BASHH groups and events receive quarterly financial statements on their groups’ income and expenses. Major departures from the usual cycle of events include the tender for a new website, annual conferences, and new social media digital groups.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The organisation is a charitable company limited by guarantee, incorporated on 28 November 2011 and registered as a charity on 18 July 2012.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
Page 9
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
## **Governing Document**
The governing document for BASHH is the Memorandum and Articles of the Association, which was signed on the 30 September 2011 by the first Trustees of the incorporated organisation. Since then, further resolutions were agreed on 9 January 2015 and on 13 March 2015. It provides details of the objects; powers; benefits to members and Trustees; membership and Trustee arrangements; general meeting conditions; notices, resolutions and voting provisions; the requirement for records and accounts; and the particulars of indemnity, limited liability, guarantee and dissolution of the Association. A further revision of the Articles of the Association was approved by the membership on 13 October 2017. These revisions have been resubmitted to the Charity Commission in July 2023 and will be accepted upon re-approval by special resolution by the membership anticipated October 2023
- The main objectives of BASHH, as stated in its governing document are
- To promote, encourage and improve the study of and the practice of diagnosing, treating and managing sexually transmitted infections, HIV and other sexual health problems.
- To innovate and deliver excellent tailored education and training to health care professionals, trainers and trainees in
- connection with the provision of sexual health and HIV care
- To determine, monitor and maintain standards of governance in the provision of sexual health and HIV care
- To advance public health in relation to sexually transmitted infections, HIV and other sexual health problems.
- To champion and promote good sexual health and provide education in relation to sexually transmitted infections HIV and other sexual health problems to the public.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.
A governing Board of at least 12 elected Trustees governs the Association, the immediate past President and a lay Trustee appointed by the elected Trustees. The Trustees are also directors of the charitable company. Currently there are 19 Trustees. The voting membership of the Board consists of: -
- The President who is the Chairperson of the Board
- Six Board Officers - Vice President, General Secretary, Honorary Treasurer, Conference and Communication Secretary, Chair of the Education Committee, Chair of the Clinical Governance Committee
- The immediate past President of BASHH
- Six Fellows of BASHH
- One Specialty and Associate Specialist Member of BASHH
- One Doctor in Training Member of BASHH
- One Nurse Member of BASHH
- One Health Adviser Member of BASHH
- One Lay Trustee
A number of non-voting representatives are co-opted to the Board to provide additional support. These include the Chair of the Public Panel, Representative from the Specialist Advisory Committee (for training doctors) Revalidation representative for BASHH. An addition co-opted member as assistant to General Secretary joined in January 2023 to serve until AGM in Jan 2024 with reappointment on a two- basis according to support requirements of the officers. Other BASHH members/fellows may be co-opted as necessary.
The Clinical Governance Committee, which reports to the Board, deals with all aspects of clinical governance and standards as well as providing a major communication channel to and from BASHH members. It consists of Branch chairs who represent the members in regions across England, Scotland, Wales and Northern Ireland, as well as health adviser, nurse, and doctors in training representatives. Also reporting to the Clinical Governance Committee are a number of BASHH Groups such as the National Audit group, Clinical Effectiveness Group, Clinical Standards unit and the Integrated Information Group (working alongside FSRH). From the next reporting year, the Chair of the CSU will receive remuneration equivalent to 2 hours of clinical consultant time per week: the CSU and CEG will report directly to the Board of Trustees.
The Education Committee, which reports to the Board, leads on the educational and training activities for BASHH. It consists of the Chairs of a range of Special Interest Groups (SIGs) and also includes the leads for the STI Foundation Group and Mentoring Group as well as key training course leads.
In addition, the Association has a number of other groups and representatives that report directly to the governing Board such as the Revalidation representative, and the Public Panel.
## **Support Services**
General Secretary: Dr David Phillips
A variety of support services are in place to support the work of the Association and its administration. Central support services (secretariat, membership and financial) have been provided by an association management company. This has been undertaken by Executive Business Services (EBS) since 2021.
Page 10
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
EBS are also contracted for secretariat services of the STI Foundation: the specialty teaching organisation part of BASHH. This involves a considerable amount of administration including support of hundreds of competence trainees, their trainers and frequent theory courses conducted around the UK.
EBS continue to work with the Treasurer and General Secretary to further streamline support services including. Following an indepth review of the BASHH website including contents, layout and its underlying linkage to the membership database and e-commerce functions, an options appraisal was to put to the Board for refurbishment. A full overhaul of the website was chosen as the best option to ensure greatest data security, quality of online product and resilience to IT changes in the longer term. This prompted a formal market tendering process to ensure that BASHH is confident in appointing the best bidder to provide website transformation and ongoing support, according to best practice. The work commenced early in 2023 with expected delivery and transition to new website by late 2023.
## **Membership Review**
Membership continues to grow steadily and there have been new applications for membership into both medical and the non-medical categories, reflecting our multidisciplinary ethos, as well as a number of resignations by retirement and other reasons. Exit survey results show that other reasons are variable but sadly reflect many people leaving the specialty or medicine altogether as a result of changes in health and social care in the UK. The total number of members on 31 May 2022 was 1,235 (2022:1099).
BASHH has continued to work to ensure that the membership categories are simplified, that members are correctly categorised according to their membership grade and that membership details are kept up date. New members can join using an online application form without the requirement for support by a fellow and member, and all applications are reviewed by the General Secretary and ratified by the BASHH Board.
## **Trustee recruitment**
The BASHH Board is recruited from the BASHH members and fellows of BASHH, except for the immediate past President who is automatically a member of the Board as is the lay Trustee. The lay Trustee is recruited and appointed from outside the Association by the elected Trustees, using an external process followed by informal interview of selected individuals. For all the other Board positions BASHH members are individually informed about the posts that are available and nominations are sought.
Appointments and elected positions are for a term of office of two years and those appointed/elected may stand for a second twoyear term, except for the President who may not serve a consecutive second term.
The election process allows voting prior to the Annual General Meeting for contested posts - candidates for Trustee positions and members of the Clinical Governance Committee. This was conducted by the M-Voice using a secure online voting website, as well as paper voting where necessary.
A detailed approach to governing the operations of the Board and appointment to trustee posts is laid out in the Articles and Byelaws, accessible to the public on the website.
## **Trustee Induction and Training**
Individuals who have been elected to Trustee posts are required to make a declaration of interests and an undertaking of commitment as a Trustee to BASHH. They are required to submit a Trustee declaration form to the Charity Commission and complete the process for appointment as a BASHH director by successful submission of an AP0l form to Company House.
All Trustees receive the Memorandum and Articles of Association, and the Association uses the extensive information on the Charity Commission website to support the induction and training of Trustees. In particular, all Trustees are directed to read the Charity Commission guidance - the essential trustee: what you need to know (CC3).
BASHH Officers and Trustees in post in September 2022 received Trustee Training by Dan Francis of National Council for Voluntary Organisations in September 2022. The agenda covered:
- Understanding the challenges and opportunities which face charity boards
- Developing a clear understanding of charity status and legal form
- Understanding the role and responsibilities of trustees
- Understanding the charity governance code and how to apply this
- Understanding the importance of role and delegation
- Examining the relationship between management and governance
- Exploring how a governance has changed during the pandemic
- Establishing a personal objective for our trusteeship
## **Related Parties and Relationships with other Organisations**
BASHH has affiliations with our sister organisation, The British HIV Association (BHIVA) and has representatives who feed into the medical specialties board of the Royal College of Physicians (RCP).
Page 11
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Report of the Trustees for the year ended 31 JULY 2023**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## **Statement of Responsibilities of the Trustees**
The trustees (who are also directors of the British Association for Sexual Health & HIV for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and Unit ed Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice 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 that the charity will continue in operation
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- There is no relevant audit information of which the charitable company’s auditor is unaware
- The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 July 2023 was 19 (2022: 19). The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
## **AUDITOR**
Sayer Vincent LLP was appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.
The trustees’ annual report has been prepared in accordance with the special provisions applicable to companies subject to th e small companies' regime.
The trustees’ annual report has been approved by the trustees on 24 April 2024 and signed on their behalf by
Dr Cara Saxon General Secretary, BASHH
Page 12
**Independent Auditor’s Report to the members of**
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **Opinion**
We have audited the financial statements of the British Association for Sexual Health and HIV (BASHH) (the ‘charitable company’) for the year ended 31 July 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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 July 2023 and of its incoming resources and application of resources, including its income and expenditure for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Companies Act 2006
## **Basis for 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 British Association for Sexual Health and HIV (BASHH)'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 the 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 trustees’ annual report, 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. 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.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- The information given in the trustees’ annual report, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- The trustees’ annual report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the 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 trustees’ annual 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
Page 13
**Independent Auditor’s Report to the members of**
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
- We have not received all the information and explanations we require for our audit; or
- The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company 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.
## **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. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
## **Capability of the audit in detecting irregularities**
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of noncompliance throughout the audit.
- We reviewed any reports made to regulators.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Page 14
**Independent Auditor’s Report to the members of**
## **BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)**
## **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 work 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 charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Fleur Holden (Senior statutory auditor) 25 April 2024 for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG
Page 15
British Association for Sexual Health and HIV (BASHH)
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 July 2023
|Unrestricted
Note
£
Income and endowments from:
2
1
201,267
3
160,866
3
320,060
4
54,961
737,155
5
739,279
739,279
(2,124)
445
6
(1,679)
(1,679)
Reconciliation of funds:
1,918,264
17
6,385
10
1,924,649
1,922,970
Expenditure on:
Educational meetings and courses
Investment income
Total income
Net gains / (losses) on investments
Net income/ (expenditure) for the
year
Net income/(expenditure) before net
gains / (losses) on investments
Event sponsorship
Donations
Charitable activities
Membership subscriptions
Total expenditure
Charitable activities
Educational meetings and courses
Net movement in funds
Total funds brought forward as
restated
Total funds carried forward
Total funds brought forward as
previously reported
Prior year adjustment|Unrestricted
Note
£
Income and endowments from:
2
1
201,267
3
160,866
3
320,060
4
54,961
737,155
5
739,279
739,279
(2,124)
445
6
(1,679)
(1,679)
Reconciliation of funds:
1,918,264
17
6,385
10
1,924,649
1,922,970
Expenditure on:
Educational meetings and courses
Investment income
Total income
Net gains / (losses) on investments
Net income/ (expenditure) for the
year
Net income/(expenditure) before net
gains / (losses) on investments
Event sponsorship
Donations
Charitable activities
Membership subscriptions
Total expenditure
Charitable activities
Educational meetings and courses
Net movement in funds
Total funds brought forward as
restated
Total funds carried forward
Total funds brought forward as
previously reported
Prior year adjustment|Restricted
£
-
-
18,820
-
-|Endowment
Funds
£
-
-
-
-
-|2023 Total
£
1
201,267
179,686
320,060
54,961|Unrestricted
as restated
£
7
202,218
207,199
274,146
30,581|Restricted as
restated
£
-
-
19,330
-
-|Endowment
Funds
£
-
-
-
-
-|2022 Total
as restated
£
7
202,218
226,529
274,146
30,581|
|---|---|---|---|---|---|---|---|---|
||737,155|18,820|-|755,975|714,151|19,330|-|733,481|
||739,279|18,820|-|758,099|640,726|19,330|-|660,056|
||739,279|18,820|-|758,099|640,726|19,330|-|660,056|
||(2,124)
445|-
-|-
-|(2,124)
445|73,425
(79,466)|-
-|-
-|73,425
(79,466)|
||(1,679)|-|-|(1,679)|(6,041)|-|-|(6,041)|
||(1,679)
1,918,264
6,385
1,924,649|-
4,150
-
4,150|-
10,000
-
10,000|(1,679)
1,932,414
6,385
1,938,799|(6,041)
1,930,690
-
1,930,690|-
4,150
-
4,150|-
10,000
-
10,000|(6,041)
1,944,840
-
1,944,840|
||1,922,970|4,150|10,000|1,937,120|1,924,649|4,150|10,000|1,938,799|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements.
16
British Association for Sexual Health and HIV (BASHH)
Company no. 07863350
## Balance sheet
## As at 31 July 2023
|Note
£
Fixed assets:
10
Current assets:
11
96,759
83,478
180,237
Liabilities:
12
(160,620)
16a
1,922,970
Total unrestricted funds
Restricted income funds
Unrestricted income funds:
The funds of the charity:
Total net assets
Endowment (Capital) funds
Investments
Cash at bank
Total charity funds
General funds
Debtors
Creditors: amounts falling due within one year
Net current assets|Note
£
Fixed assets:
10
Current assets:
11
96,759
83,478
180,237
Liabilities:
12
(160,620)
16a
1,922,970
Total unrestricted funds
Restricted income funds
Unrestricted income funds:
The funds of the charity:
Total net assets
Endowment (Capital) funds
Investments
Cash at bank
Total charity funds
General funds
Debtors
Creditors: amounts falling due within one year
Net current assets|2023
£
1,917,503|£
81,071
276,479|2022
As restated
£
1,869,687|
|---|---|---|---|---|
|||1,917,503
19,617||1,869,687
69,112|
||180,237
(160,620)||357,550
(288,438)||
||1,922,970||1,924,649||
|||1,937,120||1,938,799|
|||10,000
4,150
1,922,970||10,000
4,150
1,924,649|
||||||
|||1,937,120||1,938,799|
Approved by the trustees on 24 April 2024 and signed on their behalf by
Prof Matthew Phillips Treasurer
17
British Association for Sexual Health and HIV (BASHH)
## Statement of cash flows
## For the year ended 31 July 2023
|Cash flows from operating activities
Net expenditure for the reporting period
(as per the statement of financial activities)
(Gains) / Losses on investments
Dividends and interest from investment receivable
(Increase) /Decrease in debtors
(Decrease)/ Increase in creditors
Net cash (used in)/ provided by operating activities
Cash at bank and in hand
Total cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Net cash provided by/ (used in) investing activities
Cash flows from investing activities:
Interest receivable
Dividends and interest from investments
Purchase of investments
Analysis of cash and cash equivalents
Interest receivable
Sale of fixed asset investments
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year|£
£
(1,679)
(445)
(21)
(54,940)
(15,687)
(127,818)
(200,590)
21
54,940
-
(47,371)
7,590
(193,001)
276,479
83,478
At 1 August
2022
£
276,479
276,479
2023|£
£
(1,679)
(445)
(21)
(54,940)
(15,687)
(127,818)
(200,590)
21
54,940
-
(47,371)
7,590
(193,001)
276,479
83,478
At 1 August
2022
£
276,479
276,479
2023|£
£
(6,041)
79,466
-
(30,581)
(51,223)
88,762
80,383
-
30,581
17
(37,722)
(7,124)
73,259
203,220
276,479
Cash flows
At 31 July
2023
£
£
(193,001)
83,478
(193,001)
83,478
As restated
2022|£
£
(6,041)
79,466
-
(30,581)
(51,223)
88,762
80,383
-
30,581
17
(37,722)
(7,124)
73,259
203,220
276,479
Cash flows
At 31 July
2023
£
£
(193,001)
83,478
(193,001)
83,478
As restated
2022|
|---|---|---|---|---|
|||(200,590)
7,590
(193,001)
276,479||80,383
(7,124)
73,259
203,220|
||||Cash flows
£
(193,001)||
|||83,478||276,479|
|||At 1 August
2022
£
276,479||At 31 July
2023
£
83,478|
|||276,479|(193,001)|83,478|
18
British Association for Sexual Health and HIV (BASHH)
## Notes to the financial statements
## For the year ended 31 July 2023
## 1 Accounting policies
## a) Statutory information
British Association for Sexual Health and HIV (BASHH) is a charitable company limited by guarantee and is incorporated in England and Wales.
The registered office address is 68 Chestergate, Macclesfield, SK11 6DY.
## b) Basis of preparation
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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
## c) Public benefit entity
The charity meets the definition of a public benefit entity under FRS 102.
## d) Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
## Subscription Fees
Subscriptions are payable in advance for the Association's Membership Year. Subscriptions for the Membership year ended 31 July 2023, which were not received at the time of preparation of these accounts, are considered to be uncollectable and accordingly no credit is taken into the accounts.
## Educational Meetings
Income from educational meetings and courses is included in incoming resources in the period in which the relevant activity has taken place and consists of course registration fees from participants and sponsorship income from pharmaceutical companies net of VAT where applicable. Where sponsorship income received is related to a specific meeting or conference then this income has been accounted for as income arising from those specific activities.
## f) Interest receivable
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.
19
British Association for Sexual Health and HIV (BASHH)
Notes to the financial statements
## For the year ended 31 July 2023
## 1 Accounting policies (continued)
## g) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## Endowment funds
Endowment funds represent those assets which must be held permanently by the charity, principally investments. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as either restricted or unrestricted income funds. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.
## h) Expenditure and irrecoverable VAT
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. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs of delivering services and other educational activities undertaken to further the purposes of the charity and their associated support costs
- Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## i) Allocation of support costs
- Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.
Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.
Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
## j) Listed investments
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.
## k) Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.
## l) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
20
British Association for Sexual Health and HIV (BASHH)
## Notes to the financial statements
## For the year ended 31 July 2023
## 1 Accounting policies (continued)
## m) Creditors
Creditors are recognised where 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 to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.
## n) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## 2 Income from donations
|Income from donations|||||||
|---|---|---|---|---|---|---|
|Sub-total for Event sponsorship
Sub-total for Membership
Total income from charitable
activities
Special Interest Groups
Special Interest Groups
Other Edu. Meetings/Courses
Viiv Healthcare grant
Regional Branches
Sub-total for Educational meetings
and courses
Other Edu. Meetings/Courses
Regional Branches
Income from charitable activities
Donations
Membership subscriptions|Unrestricted
£
1|£
-
Restricted|2023
Total
£
1|Unrestricted
£
7|£
-
Restricted|2022
Total
£
7|
||1|-|1|7|-|7|
||£
201,267
Unrestricted|£
-
Restricted|2023
Total
£
201,267|£
202,218
Unrestricted|£
-
Restricted
as restated|2022
£
202,218
Total as
restated|
||201,267
47,355
112,641
870
-|-
-
-
-
18,820|201,267
47,355
112,641
870
18,820|202,218
11,090
196,109
-
-|-
-
-
-
19,330|204,240
11,090
196,109
-
19,330|
||160,866|18,820|179,686|207,199|19,330|226,529|
||9,055
309,555
1,450|-
-
-|9,055
309,555
1,450|6,317
265,679
2,150|-
-
-|6,317
265,679
2,150|
||320,060|-|320,060|274,146|-|274,146|
||682,193|18,820|701,013|683,563|19,330|704,915|
## 3 Income from charitable activities
## 4 Income from investments
|Income from investments|||
|---|---|---|
|Interest receivable
Dividends and interest receivable from investments and unit trusts|2023
Total
£
21
54,940|2022
Total
£
-
30,581|
||54,961|30,581|
Income from investments in both years is unrestricted
21
British Association for Sexual Health and HIV (BASHH)
Notes to the financial statements
## For the year ended 31 July 2023
5a Analysis of expenditure (current year)
|Cost of Educational Meetings
Cost of Educational Journals
Governance costs
Secretariat fees (See note below)
Committee meeting costs
Printing, postage & stationery
General administration and sundry costs
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022|Charitable
activity
Educational
Meetings and
Courses
£
377,076
13,500
-
-
-
-
-
390,576
353,723
13,800
758,099
660,056|Governance
costs
£
-
-
13,800
-
-
-
-
13,800
-
(13,800)
-
-|Support
costs
£
-
-
-
179,672
119,870
733
53,448
353,723
(353,723)
-
-
-|2023
Total
2022
Total
£
£
377,076
310,243
13,500
16,615
13,800
30,411
179,672
203,920
119,870
81,944
733
981
53,448
15,942
758,099
660,056
-
-
-
-
758,099
660,056|
|---|---|---|---|---|
There are no direct staff costs incurred by the charity during the year and the charity does not undertake activities to raise funds. The administrative and support services to the charity in connection with its charitable activities stated above are provided under contract by both Executive Business Support who is an independent party.
Governance costs include trustees' travel and subsistence costs of £0 (2022: £0).
22
British Association for Sexual Health and HIV (BASHH)
Notes to the financial statements
## For the year ended 31 July 2023
## 5b Analysis of expenditure (prior year as restated )
## Charitable activity
|Cost of Educational Meetings
Cost of Educational Journals
Governance costs
Secretariat fees
Committee meeting costs
Printing, postage & stationery
General administration and sundry costs
Support costs
Governance costs
Total expenditure 2022|Educational
Meetings and
Courses as restated
£
310,243
16,615
-
-
-
-
-
326,858
302,787
30,411
660,056|Governance
costs
£
-
-
30,411
-
-
-
-
30,411
-
(30,411)
-|Support costs
2022 Total as
restated
£
£
-
310,243
-
16,615
-
30,411
203,920
203,920
81,944
81,944
981
981
15,942
15,942
302,787
660,056
(302,787)
-
-
-
-
660,056|
|---|---|---|---|
There are no direct staff costs incurred by the charity during the year and the charity does not undertake activities to raise funds. The administrative and support services to the charity in connection with its charitable activities stated above are provided under contract by both Executive Business Support who is an independent parties.
23
British Association for Sexual Health and HIV (BASHH)
## Notes to the financial statements
## For the year ended 31 July 2023
- 6 Net income/ (expenditure) for the year
This is stated after charging:
|This is stated after charging:|||
|---|---|---|
||2023|2022|
||£|£|
|Auditor's remuneration (excluding VAT):|||
|Audit|9,400|7,750|
|Other services|930|4,105|
## 7 Analysis of trustee remuneration and expenses
The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil).
Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling nil (2022: £nil) incurred by nil (2022: nil) members relating to attendance at meetings of the board, and nil (2022:£nil) was incurred by BASHH on behalf of members for accommodation and subsistence at board meetings.
## 8 Related party transactions
There are no related party transactions to disclose for this financial year (2022: £nil).
## 9 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
## 10 Listed investments
|Listed investments|||
|---|---|---|
|UK Unit Trusts
Investments comprise:
Cash
Cash held by investment broker pending reinvestment
Fair value at the start of the year
Additions at cost
Net gain / (loss) on change in fair value
Disposal proceeds
Fair value at the end of the year|2023
£
1,869,687
47,371
-
445|2022
£
1,911,448
37,722
(17)
(79,466)|
||1,917,503
7,574|1,869,687
5|
||1,925,077|1,869,692|
||2023
£
1,917,503
7,574|2022
£
1,869,687
5|
||1,925,077|1,869,692|
24
British Association for Sexual Health and HIV (BASHH)
## Notes to the financial statements
## For the year ended 31 July 2023
- 11 Debtors
|e year ended 31 July 2023
Debtors|||
|---|---|---|
|VAT payable
Accruals
Deferred income (note 13)
Trade debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Trade creditors
Other creditors|2023
£
55,097
41,662|2022 as
restated
£
57,797
23,274|
||96,759|81,071|
||2023
£
61,584
6,127
-
53,939
38,970|2022 as
restated
£
185,743
21,915
23,122
43,353
14,305|
||160,620|288,438|
12 Creditors: amounts falling due within one year
## 13 Deferred income
Deferred income comprises event registration fees and sponsorship fees for events held subsequent to the year end and within twelve months of the financial year end.
|year end and within twelve months of the financial year end.|||
|---|---|---|
|Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
Financial assets measured at fair value
Investments
Financial instruments|2023
£
14,305
(14,305)
38,970|2022
£
60,676
(60,676)
14,305|
||38,970|14,305|
||2023
£
1,917,503|2022
£
1,869,687|
14 Financial instruments
25
British Association for Sexual Health and HIV (BASHH)
## Notes to the financial statements
## For the year ended 31 July 2023
- 15a Analysis of net assets between funds (current year)
|For the year ended 31 July 2023
15a
Analysis of net assets between funds (current year)|For the year ended 31 July 2023
15a
Analysis of net assets between funds (current year)|||||
|---|---|---|---|---|---|
|Endowment
£
-
10,000
10,000
15b
Endowment
£
-
10,000
10,000
16a
At 1 August
2022
Income &
gains
£
£
10,000
-
Total endowment funds
10,000
-
3,139
-
-
18,820
1,011
-
Total restricted funds
4,150
18,820
General funds
1,924,649
737,600
1,924,649
737,600
1,938,799
756,420
Net assets at 31 July 2023
Analysis of net assets between funds (prior year as restated)
Viiv Health funding
Investments
Net current assets
Total funds
Total unrestricted funds
Investments
Net current assets
Cathy Harman Memorial Appeal
Movements in funds (current year)
The Robert S Morton Lecture fund
Robert S Morton Lecture fund
Endowment funds
Restricted funds:
Net assets at 31 July 2022||Endowment
£
-
10,000|Restricted
£
-
4,150|£
1,917,503
5,467
Unrestricted|Total
funds
£
1,917,503
19,617|
|||10,000|4,150|1,922,970|1,937,120|
||||Restricted
£
-
4,150|£
1,869,687
54,962
Unrestricted|Total
funds
£
1,869,687
69,112|
|||10,000|4,150|1,924,649|1,938,799|
|||Income &
gains
£
-|Expenditure
& losses
£
-|Transfers
£
-|At 31 July
2023
£
10,000|
||10,000|-|-|-|10,000|
||3,139
-
1,011|-
18,820
-|-
(18,820)
-|-
-|3,139
-
1,011|
||4,150|18,820|(18,820)|-|4,150|
||1,924,649|737,600|(739,279)|-|1,922,970|
||1,924,649|737,600|(739,279)|-|1,922,970|
||1,938,799|756,420|(758,099)|-|1,937,120|
The narrative to explain the purpose of each fund is given at the foot of the note below.
26
British Association for Sexual Health and HIV (BASHH)
## Notes to the financial statements
## For the year ended 31 July 2023
16b Movements in funds (prior year as restated)
|Endowment funds:
Total restricted funds
Restricted funds:
Total restricted funds
General funds
Total unrestricted funds
The Robert S Morton Lecture fund
Total funds
Cathy Harman Memorial Appeal
Viiv Health funding
Robert S Morton Lecture fund|At 31 July
2021
£
10,000|Income &
gains
£
-|Expenditure
& losses
£
-|Transfers
£
-|At 30 July
2022
£
Restated
10,000|
|---|---|---|---|---|---|
||10,000|-|-|-|10,000|
||3,139
-
1,011|-
19,330
-|-
(19,330)
-|-
-
-|3,139
-
1,011|
||4,150|19,330|(19,330)|-|4,150|
||1,930,690|714,151|(720,192)|-|1,924,649|
||1,930,690|714,151|(720,192)|-|1,924,649|
||1,944,840|733,481|(739,522)|-|1,938,799|
## Purposes of endowment and restricted funds
The R.S. Morton Lecture Fund represents an endowment from the estate of the late Dr. RS Morton. The fund is to be used by the Trustees of BASHH for the establishment of an annual lecture to be named "The Robert S Morton MSSVD Annual Lecture". The capital amount can be invested at the discretion of the trustees, with the income from this investment forming a restricted fund to be used for provision of the lecture.
The Cathy Harman Memorial Fund represents donations received in memoriam.
Viiv Healthcare represents grant funding for the HIV module of STI/ HIV course held.
27
British Association for Sexual Health and HIV (BASHH)
## Notes to the financial statements
## For the year ended 31 July 2023
## 17 Prior year adjustment
|Prior year adjustment|||||
|---|---|---|---|---|
|2022 Reserve position
Impact on 2022 income and expenditure
Movement in membership costs
Net Income/ (expenditure) as restated
Funds previously reported
Adjustment on restatement
Recognition of grant income
Reclassification of expenditure
Movement in membership costs
Funds restated
Net income/ (expenditure) as previously reported
Adjustment on restatement
Recognition of grant income
Reclassification of expenditure|Restricted
£
£
1,918,264
4,150
19,330
19,330
(19,330)
(12,945)
1,924,649
4,150
Restricted
£
£
(12,426)
-
19,330
19,330
(19,330)
(12,945)
(6,041)
-
Unrestricted
Unrestricted||£
10,000
Endowment|Total
funds
£
1,932,414
19,330
-
(12,945)|
||1,924,649|4,150|10,000|1,938,799|
||||£
-
Endowment|Total
funds
£
(12,426)
19,330
-
(12,945)|
||(6,041)|-|-|(6,041)|
## Explanation for adjustment
The figures in the prior year have been required to be restated due to a material error in respect of restricted grant income that has been identified that should have been recognised in the financial year to July 2022. In addition to recognising the income, which has changed the result for the year, the associated restricted expenditure has been reclassified and allocated against the relevant grant income. A further adjustment was required to reflect an expenditure accrual for membership costs which historically have been recognised in arrears but are now being fully reflected on an accruals basis.
## 18 Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
28