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2024-07-31-accounts

Registered number: 07863350 Charity number: 1148196

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1 - 2
Trustees' Report 3 - 15
Independent Auditor's Report on the Financial Statements 16 - 19
Statement of Financial Activities 20
Balance Sheet 21
Statement of Cash Flows 22
Notes to the Financial Statements 23 - 37

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JULY 2024

Trustees Dr C Dewsnap, President (resigned 26 January 2024)
Prof M D Phillips, President (appointed 26 January 2024)
Dr K Manavi, Vice President (resigned 26 January 2024)
Dr D R Phillips, Vice President (appointed 26 January 2024)
Dr D R Phillips, General secretary (resigned 26 January 2024)
Dr C Saxon, General secretary (appointed 26 January 2024)
Prof M D Phillips, Treasurer (resigned 26 January 2024)
Dr A Oliver, Treasurer (appointed 26 January 2024)
Dr R E MacDonald, Clinical Governance Committee Chair
Dr C Ward, Conference & Communications Secretary
Dr S Forsyth, Education Committee Chair (resigned 26 January 2024)
Prof M C S Grundy-Bowers, Education Committee Chair (appointed 26 January
2024)
Dr C Dewsnap, Immediate past president (appointed 26 January 2024)
Dr M Rayment, Fellow
Prof C Estcourt, Fellow
Dr D Bansal, Fellow (resigned 26 January 2024)
Prof M C S Grundy-Bowers, Fellow (resigned 26 January 2024)
Dr L J Haddow, Fellow (resigned 26 January 2024)
Dr K Prime, Fellow (appointed 26 January 2024)
Dr J Evans-Jones, Fellow (appointed 26 January 2024)
Mr H Mohamed, Fellow (appointed 26 January 2024)
Dr S Brady, Fellow
Ms R Lowbury, Lay Fellow (resigned 26 January 2024)
Mr J Anderson, Lay Fellow (appointed 26 January 2024)
Dr L Henderson, Dr in training Rep
Ms J Crossman, Nurse Rep
Mr H A Clarke, Health Adviser Rep
Dr G L Forbes, Speciality Dr Rep (resigned 26 January 2024)
Dr K Verma, Speciality Dr Rep (appointed 26 January 2024)

Company registered number 07863350 Charity registered number 1148196 Registered office BASHH, C/O Executive Business Support Stowe House St. Chad's Road Lichfield Staffordshire WS13 6TJ Company secretary Dr C Saxon Independent auditor Sayer Vincent LLP 110 Golden Lane London ECIY 0TG

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024

Bankers

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 Solicitors Gibson & Co, Solicitors 110 Golden Lane London

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

The trustees present their report and the audited financial statements for the year ended 31 July 2024.

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 required 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 transmitted 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. The process used by the Association to produce its guidelines was re-accredited by NICE in 2021. NICE has in 2024 ended its accreditation scheme and so future guidelines will no longer feature the NICE accreditation logo. This affects all organisations that were a part of the scheme. The guidelines production process remains unchanged and is still in line with best practice standards set out by the NICE scheme. BASHH will keep under review and consider alternative ways to validate and demonstrate accountability for guidelines production, recognising the importance of high quality, evidence based guidelines to support us to achieve our charitable objects. 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.

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

Mission Statement

BASHH Aims:

Education Committee

Chair: Professor Matthew Grundy-Bowers

The Education Committee (EC) is responsible for facilitating the delivery of the BASHH’s vision, values and service priorities through education, training and development. The Special Interest Groups (SIGs), Conference chair, STI Foundation, BASHH HIV/STI course, and International Journal of STD & AIDS and the STI journals either report into or have a presence on the committee. The committee oversees the development and maintenance of educational programmes for nurses, doctors and the wider MDT specifically in HIV, the management of STIs and related conditions.

The focus has now been on resetting and refocusing our attention on the needs of our members and the patients they serve. While we have held increasing numbers of in person events, making sure we are sustainable both financially and environmentally, and ensuring accessibility has meant embracing the new ways of working (such as virtual events).

The Special interest groups (SIGs)

The SIGs lead on the development of guidance documents, educational materials and events within their specialist areas. The run a number of well-known study days including the ABC of sexual function and genital dermatology and genital dermatology PLUS study days. The SIGs also generate publications, and in collaboration with other BASHH groups and external organisations make recommendations and review and respond to various documents on behalf of BASHH. Individual reports detailing specific contributions are available within the BASHH Annual Review.

In addition to this, there has been several educational events including the SAS Doctors conference, HIV masterclass, BASHH HIV/STI course, and the DipGUM revision course.

STASHH (Student and Trainee Association for Sexual Health & HIV) has continued to offer educational opportunities, taster days and other engagement events to those resident doctors interested in pursuing a career in GUM/HIV. These activities have undoubtedly contributed to improved recruitment of specialty trainees in 2024.

BASHH scientific meetings

The Education Committee is responsible for facilitating the three BASHH scientific meetings (BSM) per year. Two of these are delivered virtually, and the third (spring) is delivered hybrid. These well received scientific events are free for BASHH members attracting large numbers of delegates. Each scientific meeting is delivered by two SIGs in a two part structure.

The Winter BSM, a virtual event in January 2025, was hosted by the Gender and Sexual Minorities SIG and the HIV and Blood Borne Viruses SIG. The first session was on monitoring gender affirming hormones in sexual health, while the second session was on vaginitis in trans masculine population. The second part delivered by BBV and HPV SIG commenced with a presentation on doxy PEP, followed by updates on Hepatitis B treatments, cure, and Hepatitis vaccination.

The Spring BSM was a hybrid event and hosted by the Bacterial STI SIG and the Public Health SIG. The first part of this meeting presented the UKHSA strategic approach to STIs by Dr Caisey Pulford. This was followed by a session on emerging concepts, which included asymptotic STI testing, DoxyPEP and 4CMenB vaccination for gonorrhoea. The second part of the meeting by the public health SIG explored optimising existing public health approaches including partner notification, diagnostic stewardship, and health promotion and condoms. It was an

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

honour to have Dr Parameswaran Sashidharan in person at the meeting to receive his Honorary Life Fellowship. Dr Sashidharan entertained and inspired the audience with his career journey in the field.

The Autumn BSM was again virtual and hosted by the sexual violence and domestic abuse SIG and the HPV SIG. The first part was led by the sexual violence and domestic abuse SIG who presented the acceptability of sexual violence enquiry, and the outcomes of the sexual violence and domestic abuse survey and outcomes of a collaborative pilot. The final sessions of the autumn BSM was devoted to HPV and cervical cytology.

Scholarships, Fellowships and Travel awards

The EC last year secured funding for a remunerated fellowship this year. Lisa Walton, an Advanced Clinical Practitioner in Derby was appointed to lead a national project mapping the nursing and health advising workforce across the UK. The undergraduate prize winners were Lucy Rabuszko (Brighton and Sussex Medical School) - won for her essay 'Factors and presenting symptoms associated with intestinal spirochaetosis in men who have sex with men: a systematic review' and Ama Appiah (University of Oxford) - won for her entry 'Reproductive Justice and Contraception: An Intersectional Approach to Black British Women'. We are excited about 2025 and the education events that will inform and inspire.

Clinical Governance Committee (CGC)

Chair: Dr Rona MacDonald Secretary: Mr 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

Significant activities / Outputs 2023 ‐ 2024

Future Plans

Conference and Communications Group

Chair: Dr Chris Ward

Membership

The committee consists of representatives of professional or BASHH groups including SAS doctors, doctors in training, Racially Minoritised Communities SIG, nurses and health advisors.

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

Objectives

Significant activities

 IUSTI Europe conference

Future plans

Public, Media and Website Activities

Objectives

To provide an effective and expert-driven press office to support high quality and informed coverage of sexual health across the public discourse, and to ensure BASHH is seen as the ‘go to’ organisation for sexual health expertise.

Significant activities

The BASHH press office – which continues to be professionally managed by M+F Health - has successfully ensured BASHH’s voice is represented across a wide range of broadcast and traditional media outlets in the last twelve months, supporting widespread national coverage on a range of priority interest areas. Activity has helped to ensure that BASHH continues to represent a key source of trusted commentary on sexual health topics, with coverage including key media stories around increasing rates of sexual infection, the publication of the Local Government Association’s ‘Breaking Point’ report, bringing attention to the growing challenges faced by sexual health services across the UK, and the Women and Equalities Committee report on the prevalence of STIs in young people.

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

Performance/Outputs in the year 2023-24

Regular updates have also 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.

Future plans

With a new UK Government in place, it will be increasingly important to facilitate BASHH’s input into political and policy narratives, helping to ensure that BASHH’s share of voice can achieve cut-through in support of core policy ambitions. This will be achieved by close working with BASHH’s public affairs functions, and further solidifying BASHH’s presence across both national and local media outlets, providing swift and informed responses to incoming press enquiries, alongside proactive engagement where BASHH can drive stories. The press office will continue to work with government departments, sector partners, and journalists across the UK to ensure the voice of experts remain at the forefront of national conversations on sexual health.

Social and Digital Media

Objectives

To ensure BASHH is fully supported with ongoing social media communications and high-quality delivery outputs reaching key stakeholders, including BASHH members, policymakers, other healthcare professionals (including pre-speciality through LoveGUM) and service users/the wider public. BASHH’s core social media channels are X (formerly Twitter), Facebook, Instagram and LinkedIn.

Significant activities and performance / outputs in the year 2023-24

Social media communications continue to be professionally managed by M+F Health. Since August 2023, BASHH's engagement on X has improved significantly. From August to December 2023, the engagement rate consistently ranged between 2-3%, meeting industry standards. Since January 2024, the rate has surpassed 3%, exceeding those standards.

518 new followers (net) were achieved on X between the 2023 audit and July 2024. M+F Health has also supported BASHH in securing blue tick verification on X to enhance credibility. On Instagram, followers increased by 27% over this period, rising from 1,876 in August 2023 to 2,385 by July 2024. Alternative (alt) text is now included in every social media post across all platforms, to improve accessibility. BASHH’s first paid social media campaign, launched in December 2023 across LinkedIn, X, Facebook, and Instagram, generated 1.3 million impressions and over 10,000 link clicks, setting key benchmarks for future activity. Proposals have also been developed to set out considerations around the potential benefits and challenges of increased BASHH presence on TikTok.

Social media activity was dialled up for the 2024 Annual BASHH Conference. Highlights included 16 ‘tiny mic’ interviews and 60+ Instagram Stories. The #BASHH2024 hashtag gained 1,438 interactions on X (3% increase from 1,400 in 2023), with a reach of over 541,000 on X (289% increase from 139,000 in 2023), and organic posts alone drove 488 people to the conference website. Instagram also saw a notable increase, with 117 new followers during June (58% increase from 74 in June 2023).

Future plans

LoveGUM Campaign

Objectives

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

Significant activities and performance/outputs in the year 2023-24

In July 2023, M+F Health was appointed to provide communications and delivery support for the ‘LoveGUM’ campaign, designed to raise awareness of the specialty and drive recruitment into GUM. The first phase of the campaign, featuring surveys and focus groups, yielded valuable career choice insights, with over 663 survey responses (75% completion rate) and input from 13 participants across various career stages and regions.

Building on these insights, campaign branding and messaging was developed, featuring a microsite developed in partnership with Light Media. The site offers a wealth of resources, including quotes from trainees, FAQs, and campaign materials. A dedicated “Support the Campaign” section provides downloadable assets for stakeholders.

The campaign’s PR launch in June 2023 achieved wide-reaching success, securing 61 pieces of media coverage across national and regional outlets, including The Independent and Evening Standard. This resulted in over 184 million ‘opportunities to see’ and 2 million impressions across social platforms. The campaign gained significant support from key sector partners, including Brook, THT, FSRH, BHIVA, GLADD, Fast Track Cities, HIVTA, BHA, Sexpression, NAT and the BIA.

Future plans

The third phase of the campaign will be delivered between July 2024 to October 2024 and will consist of an influencer campaign to extend reach and visibility around launch, a series of webinar/professional sector events to engage junior doctors and medical trainees and a social media advertising campaign to raise awareness of and drive attendance to the national GUM taster day in October.

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 investments 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.

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

FINANCIAL REVIEW

This year, BASHH has seen a significant increase in financial activity which has been both planned and accounted for. There has been a continued shift in focus in delivering activities across the organisation, including: the appointment of a Chief Executive Officer, ongoing national guidelines development, an upgraded website and the LoveGUM recruitment campaign. All these activities serve to further BASHH’s objectives and investment in the future. They have required mobilisation of reserves which was planned. The investment portfolio has performed strongly, in addition to increased income from membership, events and the STI Foundation. These gains have offset a significant proportion of the increased expenditure. BASHH will have a deficit in 2024, and is it predicted that this will continue into the next financial year.

The audited figures are:
Income £841,088 (2023 £755,975)
Expenditure £1,234,331 (2023 £758,099)
Net losses
-£393,243 (2023 -£2,124)
Net movement in funds -£181,486 (2023 -£1,679)

BASHH has been in a process of transition as the Chief Executive Officer settles into post. There has been a review of the budget and a new annual budgeting cycle implemented which will allow targets to be aligned and performance against budget to be tracked in the short, medium and long-term. These practical and structured changes will improve the Board’s ability to scrutinise performance and assess the feasibility of proposed expenditure.

In relation to financial risk, funding is derived through a membership model and the rates for all membership categories increased by 3% in August 2024. This will provide only a small uplift in income but is a preventative measure to protect against a very steep uplift in the forthcoming years to account for inflation and increased activity.

BASHH 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.

At 31 July 2024, the charity has total reserves of £1,755,634 (2023: £1,937,120). This comprised of £10,637 (2022: £4,150) restricted reserves, £10,000 (2023: £10,000) endowment fund, and £1,734,997 (2023: £1,922,970) unrestricted reserves. Unrestricted reserves have decreased by £187,973 (decrease of £1,679 in 2023).

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-andreserves-cc19

Reserves

The Trustees’ intention is to maintain the level of reserves at an amount sufficient for the Association to function for at least two years in the event that it does not receive any further income. The trustees consider the investments

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

of £1,881,032 (2023: £1,917,503) to form part of the charity’s free reserves as they are able to access the income and/or capital as required. Free reserves of £1,734,997 (2022: £1,922,970) are in keeping with the reserves policy as committed 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.

This overview should be used in conjunction with BASHH Risk Management and should highlight any items not contained there.

PRINCIPAL RISKS AND UNCERTAINTIES

David Phillips, Vice-President Reference: Risk Map 2023-2024

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 new potential risks which the charity may encounter as well as reviewing and updating mitigations to already recognised risks. The Risk Matrix was updated by the Finance and Governance Committee and reviewed and approved by the board on 8[th] September 2023. New risks and updates are summarised immediately below and Principal Risks are detailed in the following section.

Management of Principal Risks:

Risk map
page
number		 High risks Managed by
4 Conflicts of interest Annual disclosure, disclosure invitations before
every committee meeting, election process, trustee
annual training
6 Security of assets Asset register, insurance policy, investment and
reserves policy, due diligence on intellectual
property by individual special interest and other
groups

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

----- Start of picture text -----
Risk map High risks Managed by
page
number
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 Managed according to policies in F&G committee
sources [Please also see ‘financial review’ and reserves
policy’ sections above].
9 Contract risk – performance, Officers to enforce authorisation procedures before
compliance, terms and contract agreement
conditions, conferences
11 Information governance Regular review of contents of website and social
media contents by a dedicated BASHH group
Project BASHH has commissioned a Managed by board delegation to named Trustees
execution number of important projects and BASHH members
and timelines that need to be completed
within the contracted
timelines.
----- End of picture text -----

It is important to note that during the 2023 – 2024 financial year a number of large value projects were in progress or initiated. Namely: Website rebuild; Specialist trainee recruitment publicity campaign; Equality, Equity, Diversity & Inclusion review; and appointment of a CEO (see below). It is important to note that these projects were reviewed and approved by the F&G committee and board through deliberation and consideration of potential financial and reputational risks and benefits. Mitigations including tight project oversight and management with cost containment.

PLANS FOR THE FUTURE

In the autumn of 2023, the board approved the appointment of a CEO and following a robust recruitment process Ms Kat Smithson was appointed in December 2023 and took her role in March 2024. This is a major change for the running of the company and with it the expectation of a thorough review of financial and managerial governance of the organisation.

Part of the CEO’s remit and plans have been to undertake a finance and governance review of the organisation. This has included, but not limited to a review of: scheme of delegation, risk management, budgeting and financial processes, as well as the terms and relationships with major contractors. This process was well underway in the 2023-2024 financial year and at the time of writing this document (September 2024) we can confirm that major changes have been presented to the board with approval and assurances for tighter governance and mitigation of risks.

BASHH continues to be strongly committed to the smooth and efficient 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. BASHH enhance its representation to the national governments and key policy

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

and decision makers, as necessary, for all four nations in the UK.

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. BASHH is campaigning for the development of a new Sexual Health Strategy for England and working closely All-Party Parliamentary Group on HIV and AIDS (to encompass STIs).

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.

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 were resubmitted to the Charity Commission in July 2023 and accepted for re-approval by special resolution by the membership in October 2023.

The main objectives of BASHH, as stated in its governing document are:

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: -

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

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BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

to serve until AGM in Jan 2024 with re-appointment on a two-year 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). As of the start of the financial reporting period, the Chair of the CSU receives remuneration equivalent to 2 hours of clinical consultant time per week.

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 Cara Saxon

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. 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, General Secretary and newly appointed CEO to further streamline support services. Following the board decision to overhaul the BASHH website in 2022 and formal market tendering process we appointed LightMedia Communications Ltd as our website design contractor. The work on the new website commenced early in 2023 and continued into early 2024. The new website and BSIG (Bacterial Special Interest Group) microsite launched successfully on 28 February 2024 with close monitoring by EBS, Vice President, General Secretary and Assistant General Secretary for any initial launch issues. These were promptly resolved with the ongoing support of LightMedia. An additional microsite to support our LoveGUM specialty recruitment campaign was launched in June 2024 and has been instrumental to the campaign progress. Further opportunities for improvements and maximising the new website functionalities are being continually reviewed with the support of our new CEO.

Membership Review

Membership continues to grow steadily and there have been new applications for membership into both medical and the non-medical categories (including increasing student membership), 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 including retirement or change of role/career. The total number of members on 31 May 2024 was 1,506 (2023:1336).

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. The new website has further streamlined this process. 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. Over the next 12 months we plan to further review the membership categories and pricing with our new CEO incorporating member feedback into this process.

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

Page 13

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

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 two-year 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 Mi-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 July 2024 received Trustee Training by Sally Stephens of National Council for Voluntary Organisations in July 2024. The agenda covered:

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 14

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

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 United 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:

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:

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 2024 was 19 (2023: 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 the small companies' regime.

The trustees’ annual report has been approved by the trustees on …14 March….2025 and signed on their behalf by

…………………………………………………… Dr Cara Saxon General Secretary, BASHH

Page 15

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

Opinion

We have audited the financial statements of British Association for Sexual Health and HIV (BASHH) (the ‘charitable company’) for the year ended 31 July 2024 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:

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 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.

Page 16

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (CONTINUED)

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:

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:

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.

Page 17

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (CONTINUED)

Auditor's responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 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 noncompliance with laws and regulations, our procedures included the following:

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 at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Page 18

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (CONTINUED)

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) 29 April 2025

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

Page 19

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2024

Note
Income and
endowments from:
Donations and legacies
4
Charitable activities:
Membership
subscriptions
Educational meetings
and courses
Event sponsorship
Investments
5
Total income and
endowments
Expenditure on:
Raising funds
6
Charitable activities:
7
Educational meetings
and courses
. Other charitable
activities
Total expenditure
Net
income/(expenditure)
before net gains on
investments
Net gains on
investments
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward
Net movement in funds
Total funds carried
forward		 Endowment
funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000
-
10,000		 Restricted
funds
2024
£
-
-
17,000
-
-
17,000
-
10,513
-
10,513
6,487
-
6,487
4,150
6,487
10,637		 Unrestricted
funds
2024
£
5,000
199,138
204,498
370,513
44,939
824,088
43
1,184,430
39,345
1,223,818
(399,730)
211,757
(187,973)
1,922,970
(187,973)
1,734,997		 Total
funds
2024
£
5,000
199,138
221,498
370,513
44,939
841,088
43
1,194,943
39,345
1,234,331
(393,243)
211,757
(181,486)
1,937,120
(181,486)
1,755,634		 Total
funds
2023
£
1
201,267
179,686
320,060
54,961
755,975
-
758,099
-
758,099
(2,124)
445
(1,679)
1,938,799
(1,679)
1,937,120

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 23 to 37 form part of these financial statements.

Company number: 07863350

Page 20

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee) REGISTERED NUMBER: 07863350

BALANCE SHEET AS AT 31 JULY 2024

Note
Fixed assets
Investments
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
Net current liabilities / assets
Total net assets
Charity funds
Endowment funds
16
Restricted funds
16
Unrestricted funds
16
Total funds		 83,202
30,336
113,538
(238,936)		 2024
£
1,881,032
1,881,032
(125,398)
1,755,634
10,000
10,637
1,734,997
1,755,634		 96,759
83,478
180,237
(160,620)		 2023
£
1,917,503
1,917,503
19,617
1,937,120
10,000
4,150
1,922,970
1,937,120

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Prof M D Phillips

(Trustee) Date: 14 March 2025

The notes on pages 23 to 37 form part of these financial statements.

Page 21

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2024

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends and interest from investments
Proceeds from sale of investments
Purchase of investments
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages23 to 37form part of these financial statements		 2024
£
(356,284)
44,939
300,000
(41,797)
303,142
(53,142)
83,478
30,336		 2023
£
(200,590)
54,960
-
(47,371)
7,589
(193,001)
276,479
83,478

Page 22

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

1. General 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 Executive Business Support, Stowe House, St. Chad's Road, Lichfield, Staffordshire, England, WS13 6TJ.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

British Association for Sexual Health and HIV (BASHH) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 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.

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable 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, and performant 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.

Subscriptions are payable in advance for the Association's Membership Year. Subscriptions for the Membership year ended 31 July 2024, 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.

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.

Page 23

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

2. Accounting policies (continued)

2.4 Expenditure

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:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

2.5 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 institution with whom the funds are deposited.

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and 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.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

Page 24

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

2. Accounting policies (continued)

2.10 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Pensions

2.12 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 costs 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.

Investment income, gains and losses are allocated to the appropriate fund.

Page 25

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

3. Income from charitable activities

Membership subscriptions
Sub-total for Membership
Special Interest Groups
Other Edu. Meetings/Courses
Regional Branches
Viiv Healthcare and Gilead grant
Sub-total for Educational meetings and courses
Special Interest Groups
Other Edu. Meetings/Courses
Regional Branches
Sub-total for Event Sponsorship
Total income from charitable activities
Membership subscriptions
Sub-total for Membership
Special Interest Groups
Other Edu. Meetings/Courses
Regional Branches
Viiv Healthcare grant
Sub-total for Educational meetings and courses
Special Interest Groups
Other Edu. Meetings/Courses
Regional Branches
Sub-total for Event Sponsorship
Total income from charitable activities		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
-
199,138
-
199,138
-
32,504
-
171,024
-
970
17,000
-
17,000
204,498
-
61,314
-
303,949
-
5,250
-
370,513
17,000
774,149
Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
201,267
-
201,267
-
47,355
-
112,641
-
870
18,820
-
18,820
160,866
-
9,055
-
309,555
-
1,450
-
320,060
18,820
682,193		 Total
funds
2024
£
199,138
199,138
32,504
171,024
970
17,000
221,498
61,314
303,949
5,250
370,513
791,149
Total
funds
2023
£
201,267
201,267
47,355
112,641
870
18,820
179,686
9,055
309,555
1,450
320,060
701,013

Page 26

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

4. Income from donations

Unrestricted
funds
2024
£
Donations
5,000
Unrestricted
funds
2023
£
Donations
1
5.
Investment income
Unrestricted
funds
2024
£
Dividends and interest receivable from investments
44,787
Interest receivable
152
44,939
Unrestricted
funds
2023
£
Dividends and interest receivable from investments
54,940
Interest receivable
21
54,961		 Total
funds
2024
£
5,000
Total
funds
2023
£
1
Total
funds
2024
£
44,787
152
44,939
Total
funds
2023
£
54,940
21
54,961

Page 27

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

6. Investment management costs

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Investment management fees 43 43 -

7. Analysis of expenditure on charitable activities

Summary by fund type

Cost of Educational Meetings
Cost of Educational Journals
Cost of Educational Meetings
Cost of Educational Journals		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
10,513
1,211,205
-
12,570
10,513
1,223,775
Restricted
funds
2023
Unrestricted
funds
2023
£
£
18,820
725,779
-
13,500
18,820
739,279		 Total
2024
£
1,221,718
12,570
1,234,288
Total
2023
£
744,599
13,500
758,099

Page 28

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

8. Analysis of expenditure by activities

Cost of Educational Meetings
Cost of Educational Journals
Cost of Educational Meetings
Cost of Educational Journals		 Activities
undertaken
directly
2024
£
696,323
12,570
708,893
Activities
undertaken
directly
2023
£
377,076
13,500
390,576		 Support
costs
2024
£
525,395
-
525,395
Support
costs
2023
£
367,523
-
367,523		 Total
funds
2024
£
1,221,718
12,570
1,234,288
Total
funds
2023
£
744,599
13,500
758,099

The administrative and support services to the charity in connection with its charitable activities stated above are provided under contract by Executive Business Support who is an independent party.

Analysis of support costs

Secretariat fees
Committee meeting costs
Professional fees
General administration and sundry costs
Printing, postage and stationery
Governance costs
Total 2024		 Charitable
activities
2024
£
173,241
181,890
111,524
48,254
386
10,100
525,395		 Total
funds
2024
£
173,241
181,890
111,524
48,254
386
10,100
525,395

Page 29

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

8. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Secretariat fees
Committee meeting costs
Professional Fees
General administration and sundry costs
Printing, postage and stationery
Governance costs
Total 2023		 Charitable
activities
2023
£
179,672
119,870
11,587
41,861
733
13,800
367,523		 Total
funds
2023
£
179,672
119,870
11,587
41,861
733
13,800
367,523

9. Auditor's remuneration

2024 2023
£ £
Fees payable to the charity's auditor in respect of:
Audit 20,100 9,400
Other services - 930

10. Staff costs

Wages and salaries
Contribution to defined contribution pension schemes
The average number of persons employed by the charity during the year was
CEO		 2024
£
35,317
2,119
37,436
as follows:
2024
No.
1		 2023
£
-
-
-
2023
No.
-

No employee received remuneration amounting to more than £60,000 in either year.

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £37,436 (2023: £NIL).

Page 30

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 July 2024, expenses totalling £4,464 were reimbursed or paid directly to 15 Trustees (2023 - £NIL to 0 Trustees).

Trustees' expenses of £4,464 (2023 - £Nil) represent the payment or reimbursement of travel and subsistence costs incurred by members.

12. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

13. Fixed asset investments

Cost or valuation
At 1 August 2023
Additions
Disposals
Change in fair value
At 31 July 2024
Net book value
At 31 July 2024
At 31 July 2023
Debtors
Due within one year
Trade debtors
Prepayments and accrued income		 2024
£
57,293
25,909
83,202		 Listed
investments
£
1,917,503
41,797
(300,000)
221,732
1,881,032
1,881,032
1,917,503
2023
£
55,097
41,662
96,759

14. Debtors

Page 31

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

15. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2024
£
148,709
4,682
667
84,878
238,936		 2023
£
61,584
6,127
-
92,909
160,620

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.

Deferred income at 1 August 2023
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 July 2024		 2024
£
38,970
41,934
(38,970)
41,934		 2023
£
14,305
38,970
(14,305)
38,970

Page 32

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH) (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

16. Statement of funds

Statement of funds - current year

Balance at 1
August 2023
£
Unrestricted funds
Designated funds
Olwen Williams
-
General funds
General Funds
1,922,970
Total Unrestricted funds
1,922,970
Endowment funds
R.S. Morton Lecture Fund
10,000
Restricted funds
R.S. Morton Lecture Fund
3,139
Cathy Harman Memorial Fund
1,011
ViiV Healthcare
-
Gilead grant
-
4,150
Total of funds
1,937,120		 Income
£
5,000
819,088
824,088
-
-
-
13,000
4,000
17,000
841,088		 Expenditure
£
-
(1,223,818)
(1,223,818)
-
-
-
(10,513)
-
(10,513)
(1,234,331)		 Gains/
(Losses)
£
Balance at
31 July 2024
£
-
5,000
211,757
1,729,997
211,757
1,734,997
-
10,000
-
3,139
-
1,011
-
2,487
-
4,000
-
10,637
211,757
1,755,634		 Gains/
(Losses)
£
Balance at
31 July 2024
£
-
5,000
211,757
1,729,997
211,757
1,734,997
-
10,000
-
3,139
-
1,011
-
2,487
-
4,000
-
10,637
211,757
1,755,634
1,729,997
1,734,997
10,000
3,139
1,011
2,487
4,000
10,637
1,755,634

Page 33

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Endowment funds
R.S. Morton Lecture Fund
Restricted funds
R.S. Morton Lecture Fund
Cathy Harman Memorial Fund
ViiV Healthcare
Total of funds		 Balance at
1 August
2022
£
1,924,649
10,000
3,139
1,011
-
4,150
1,938,799		 Income
£
737,600
-
-
-
18,820
18,820
756,420		 Expenditure
£
(739,279)
-
-
-
(18,820)
(18,820)
(758,099)		 Balance at
31 July 2023
£
1,922,970
10,000
3,139
1,011
-
4,150
1,937,120

Page 34

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

17. Summary of funds

Summary of funds - current year

Balance at 1
August 2023
£
Designated funds
-
General funds
1,922,970
Endowment funds
10,000
Restricted funds
4,150
1,937,120		 Income
£
5,000
819,088
-
17,000
841,088		 Expenditure
£
-
(1,223,818)
-
(10,513)
(1,234,331)		 Gains/
(Losses)
£
Balance at
31 July 2024
£
-
5,000
211,757
1,729,997
-
10,000
-
10,637
211,757
1,755,634

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.

During the year BASHH received £5,000 from Olwen Williams as a charitable donation. This has been designated as a £1,000 scholarship per year for the next 5 years.

Summary of funds - prior year

General funds
Endowment funds
Restricted funds		 Balance at
1 August
2022
£
1,924,649
10,000
4,150
1,938,799		 Income
£
737,600
-
18,820
756,420		 Expenditure
£
(739,279)
-
(18,820)
(758,099)		 Balance at
31 July 2023
£
1,922,970
10,000
4,150
1,937,120

Page 35

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

18. Analysis of net assets between funds

Analysis of net assets between funds - current period

Fixed asset investments
Current assets
Creditors due within one year
Total		 Endowment
funds
2024
£
-
10,000
-
10,000
period
Endowment
funds
2023
£
-
10,000
-
10,000		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
-
1,881,032
10,637
92,901
-
(238,936)
10,637
1,734,997
Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
1,917,503
4,150
166,087
-
(160,620)
4,150
1,922,970		 Total
funds
2024
£
1,881,032
113,538
(238,936)
1,755,634
Total
funds
2023
£
1,917,503
180,237
(160,620)
1,937,120
Analysis of net assets between funds - prior
Fixed asset investments
Current assets
Creditors due within one year
Total

19. Reconciliation of net movement in funds to net cash flow from operating activities

Net expenditure for the period (as per Statement of Financial Activities)
Adjustments for:
Revaluation gains on investments
Dividends and interest from investments
Loss/(profit) on the sale of investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities		 2024
£
(181,486)
(197,776)
(44,939)
(23,956)
13,557
78,316
(356,284)		 2023
£
(1,679)
(446)
(54,960)
-
(15,687)
(127,818)
(200,590)

Page 36

BRITISH ASSOCIATION FOR SEXUAL HEALTH AND HIV (BASHH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

20. Analysis of cash and cash equivalents

Cash at bank
Total cash and cash equivalents		 2024
£
30,336
30,336		 2023
£
83,478
83,478

21. Analysis of changes in net debt

Cash at bank At 1 August
2023
£
83,478
83,478		 Cash flows
£
(53,142)
(53,142)		 At 31 July
2024
£
30,336
30,336

22. 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.

23. Related party transactions

During the year the charity made payments of £14,676 (2023 - £nil) to the Terrence Higgins Trust in respect to conference and research fees. Dr Claire Dewsnap served as a trustee of both the charity and the Terrence Higgins Trust during the year. The transaction was carried out on an arm's length basis.

Page 37