2021-06-30-accounts

THE HEUOS FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

THE HELIOS FOUNDATION LEGAL AND ADMINisfRATIVE INFORMATION Trust••s Mr R BaldLKk MrA Eyre Mr P McLknnell Mr G Branson M5SNwl tharlty numb•r 1160233 Prlndpal addrnsl 116Judd street Kings Cross London WCIH 9NS Ind•p•nd•nt ￿m{bl# Mrtchell Chaflesworth 24 Nitholas Street Chester CHI 2AU

THE HELIOS FOUNDATION CONTENTS Tru5tees' report Indèpendent examlmr's report Ststemert of fflnanclal actfvtt￿s Balance Sheet Notes to the financlal statements 8-16

THE HELIOS FOUNDATION TRUSTEES, REPORT FOR ThIE YEAR EPIDED 30JUNE 2021 The tritstees present their annual report and financjal ststements fortheyear ended 30 June 2021. The flnancial statements ha¥e been prepafed in accordan￿ the accountin8 Wkles set out In note i to the financlal statements and comply with the tharty's govemlnR document. the Charitres Art 2011 and "Accotsntin8 and Reportlng by Charlties.. Statement of Recommended Practi￿ apFAicable to charities preparln8 thelr accwnts in accordance wlth the Flnandal Reporting Standard appllcable In the UK and Republic of IrelaThJ IFRS 1021 leffetti¥t l January 20191.. Oblrtt¥•s and Xll¥ttl•s Hellos provlde5 a ctsmprehensivÈ ser¥ice whith Include5 counselllw hdlstic treatment and advoce wlth an In¢reasln8 emphas15 on ad¥C￿ty for thts5e people on limited mean5 who ttyne to us with difficult or Chronic health Conditions regulrln8 urgent or ongoln8 treatment. We were originally Set up for HIV+ people and those from the LG6TQ and BME communities who remaln 75% of our dlent base. ellos has been partIcUlar￿ effettfve over 35 ypars ￿ Ilstenin8 and respondin8 tt> d￿ftts needs. tLith physlcal and psycholo8ical. whkh are chan8lng all the t(me as people lon8trwlth HIV. 111 Our law cllent 8roup remalns lorN8 tem) HIV+ Fyile whose o¥Erall physkal or health Is qndual decllnlng. wlth or8an de8eneratlon and a larye nurnber of debi1its1i￿ slde Issues such as chronic paln. perlpheral neuropathv and sleep Issues. 121 The proflle of our cllents 8rddvally than8ed when mort refvte5 and 4sylum 5eeker5. especlally 8ME women arrlved, often brln8lng up chlldren on thelr own, presentln8 with HIV. Mary arè 5tlll dtalin6 with stigma and Telection from thelr communlty and have physlcal and ern0tk￿al Issues neÈdin8 to be addrnssed. ofte￿ thty need body theraples befo counsellln8. Therapeuiic touch15 part of how they feel attepted. 131 Old•r LGBT cllents.. We hwè d￿rI0￿d a ¥try successfvl servlce. based on on8oln8 monltorfn& whlch dea15 wlth the high prevalence of deprè$51on and1s01)tOon In thls gmup. whkh has been ag8rovatsd by Covid19, plu5 degenerntive conditlons. 141 For some years now, we hm been addresslwd Other Smrnune wstem and dtgenerattr¥e ¢ondftk>ns such as lupus. hepatltls and osteoporosls. Helios offer5 Support for emotlonal. physKal and practkal ts5uesthrough therapy and ad¥ke se$Sk￿$ to the n￿t mar8inaliied people. 48% are fof counsel11￿ p4rhotherapy aThl Ilfe coathin¢ provided alon8side phy51cal treatments Includin8 nutritlon, ¥eupunrture and 05teopathy. Treatrnent thcUvene5s 15 ¢)ften set back by unmèt ba￿¢ needs wlth a¢companyln8 erTh)tlonal stress that must bt addrnssed bythem In tyder to m(we on. Yos￿.. The￿ ha5 been a marked increase In the complexity of the n••d5 of many of our dlents. not dealt wlth adequatety elsewherÈ. Consequently. we Increason8￿ need to provide advw for cllents ￿th serlous Ilfe Issues that •ffect thelr long- term mentsl wellbelnt suth as housing tssues or accesslnK approprfate medk31 or sotial ser￿ce￿ EuDdlDL' Our communjty spac• Ss a150 used for Yolunteer tralnln8 and petr support 8roup5. After hours, local groups and or8ani5ations rent our rooms. We are very cO￿erned that thts sOu￿e of incorne has been re¢Ked over the Covid period which ha5 5erlously compromlsed Ourfundi￿ model.

THE HEUOS FOUNDATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30JUNE 2021 Achlevem•nts and perforrnan Our continued monitoring and analysts of dlent d has helped the staff and thernpists fully undefstsnd the clien& issues and why ￿rtain therawes are most In demand. Our impro¥ed 5tnKtures and pm8Trmmes, de¥eloped prlor to Covld. requirlng more detsiied programme monltorfing aNI ¢yier51th than ha5 been rwled in th? p3sL are under conshlerable stress. The opportunlty for ¢llents to see improvement ha5 been ernpoweffi￿ for them. Some outctyne5 we￿. 11 improved hèalth, 21 feelin8 more optimlsti¢ 31 able to mana8e paln more effectk4ty. 41 beln8 part of a communlty and h•llng supported. 51 Improvernent In th￿r relatlonshlp5. The mlx of cllent5 from BME women to LGBTQ pEOe has treated an IndusFve and non.thRatenlng envlronmènt that they can feel safe In. Strowd rtetworks with kol partners and 4encies helped greatty to reach mary people new to thls klnd oltreatment. Th bvlunteertsam Is vèry ¢ommltted and costs been kept to a mlnlmum. Hl8h numbe￿ of dlents are served each week. Some come from referTrl a8encies deallng wlth Cl￿nts who are not well dèsplte HIV medlcatlon. The number of BME HIV+ women attending Hellos is encouragin& especialfy as ft was Inltlalty dlfflcult to bulld a relatlonshlp wlth thls gr￿p due to the sti8ma associated HN. Fryjm this stmng base. we are now reachlng out fvrther Into thts ¢ommunlty. We haw alway5 had stron8 Ilnk5 With the knn$8endw community. both mawmale and ￿mal￿al•. I￿lO•d, our long- standlng expèrlence serving thè LGBTQ communtty and our Informal surroundln8s Is rea55urlng to trar6gender people use¢f to dlscrlrnlnatlon. Because of our very effettive approaches. the number comlrK8 here ha5 contlnued to 8row throu#h word of mouth. We are one of vary few London tharltles In ho115tk thern￿ field wlth an exten51ve rany of psytholo8ltal 5esslons alon8slde phy51cal treatment. We flll a number of nifKant VP5 in serykes provlded etsewheTe. PAany other provlders1Smlt access by pogttode, Bender, sexuallty or rnce - and dlents are often 8lbn a flxed set of Ses￿On$ before belni placed on a waltln8 Ilrt for furtherireatmeftt. At Hellos. we provide on8oln8 Ireatment accordlni to need. 0￿. Our rèllance on unpald senlor posith)ns. Th￿￿h th•r Is a hl8h de8re• of commitment and a Kood pool of effe¢tlve volunteers at that lenl, wt have not yet been able to estsblish one top fUl￿tIme mana8erlal post.. The Increasln8 and shlftln8 needs of mary cllents. The demand for incrnised a¢tknwcy. to support the more vulntrable cllents wlth Issues s￿h 35 housin& welfare. wlthdrawal of care and finance Ss escalatlng. Our Jwcy remoins Inforrnal so we do need extra restyJrces forth15 area to be more consistently implemented in the fvture. Further funds are also needed for a more Inclusive LGBT counsellln8 and psy(thrdPy prnyamme. H•lios has sg•n a mark•d Incre•s• In cllents unable to manage the system and In crlrjs. Flnandal r•vl•w The statement of flnanclal activlties dixloses a decrease in toial income received £157,73012020- £188.5841, whlch resulted In a decrease In net incoming resourte5 lortht ￿¥r amountin8 to £5,666 when compared with the prior year12020.. £20,0321. The trustees have assessed the rna￿ ris*s to whlth the tharoty 15 eM4)05ed. and are satisfied that wtems are In place to mitl8ate exp05ureto makjr risks. Plansfor fuwr• pwl( Thls wlll depend on: l. Whether the sum5 ￿ceIved from other8roups and indNKlua15 hiri￿ our room5 retums to it's previous lèvel. 2. Ovrlng Covld. a team of bt)lunteers stepped Sn to enable our pwotherapy. counselllng 5er¥lce5 to continue onllne. Manv but not all of our prythotherapisls ha¥e now rÈtumed to in-person sessions. Advocacy over the phone, Is stlll often needed.

THE HELIOS FOUNDATION TRUStEE5' REPORT (CONTINUED) FOR THE YEAR ENDED 30JUNE2021 2018-2021 Funde The Mac Foundation The 8ranson Famity Mill Hlll Trust Community Fund INatk)n31 Lottery) Clothworkers Foundathjn The charity Ss a tharitsble trurt and re8tstered as a tharlty on 12th July 1982. A memornndum of as50clatltsn estsblishes the objects and the bTherof the triist andls 8thmed under Its Artides ofA55od•kn. Type of governlng document How the charlty Is constltuted Trustee selettion methrjjs Tru￿ deed dated 13 Ai4ust 1982 By trust By apwjlnbment Addltloml Gowrmnce l% The ￿E3n1$at10nal stnthwE conslsts ofan 3th0ry ¢ommlttee to the trustees and ? rnana8ement tommlttet. The trustees who Served duri￿ the ￿ar and up to the date of swtUWE ofthè finandal statements weR'. Mr R 8ald¢<k Mr A Eyre Mr P MtDonnell Mr G Branson Ms S Neo81 lal The TrU￿¢t5. curr•ntty five, pr￿thd• v151on, statutory responsI￿lIty1nd th￿11 thE￿aht. Ibl They hold the sums, assets and Income to advance for the benefft of the publk and practl¢e of the arts and selences assodated wlth hollstlc health. Icl The experlenced aomsory panel to the trustees- currentfy three member5- Is vltal for the runnln8 of the charlty a5 th oversee the detalled Implementatw of ￿11¢y. Idl The exe¢utlve SulRommlttee the to day art￿[￿e$ ofthe charlty. lel The pald Staff. current￿ four port-tlme are l. Cèntre and book1￿ manager 2. Project mana8er. 3. Cleaner 4. FI￿nce Mana8er 11) The stlfmployeil experfencÈd thernp15ts. curren¢ty 32 ath. The mahxlty sw wlth us for mawry years, whlch supports the consistency of the therapy avallable. (81 The present team of 36 volunteets. Maln￿ seNce users, co¥Er all areas frcwn reception to senlor management, and are the backbone of the organisatlon. Many have come to U5, recommended by previous or existing clients who have beneffitted from thelr time at Hèllos and a￿ wantin8 to bacv.

THE HEUOS FOUNDATION TRUSTEES, REpoirr (CONTINUED) FOR THE YEAR ENDED 30JUNE2021 Volunteers include jotpseekers needing work experien￿. also retirees and those on disabilty benefits with no prèssure to return to wo￿. We provide supervision and advise them In CV updatlng and HN awareness. Providlng HIV awareness advlce helps the voluntser5 to sensltivety assist our Clfjents to understsnd theircondltlon. A5 many are also servfjce users, we pay dose attentlon to their physical and emotional wellbei Volunteers are pald expenses le.& and lunch). Volunteer rttsntion Is excellent. Some have been wrth us for o¥èr 20 yearn. By drawlng on the experlente of our bDlunteers, WOTkfjng c105ely with the 5tsff, we h￿e developed stron8 COWE 5tsndards and a rigorous code of condKL At least slx voluntews each year 80 on to ernploymènt after reteiwn8 work èxperience at Helio& Our volunteer pr￿TaMMe brèaks down the stigma, ThTrrths and preconteptlons that the community st511 have about pètyle Ilvlng wlth HIV andlorthe LGBTQ experfjence. In our rtception area all types of tlltnts mlx well tO8ether.' LGBT(l Musllm, 818ck Afrlcan women and heteros•Jual ¥YAunteers. The tru5tees' report was appmd Board ofTrusttts. Mr A Baldc<k Mr G Brnn50n 14 Aprtl 2023

THE HELIOS FOUNDATION INDEPENDEMf EXAMINER'S REPOltr TO THE TRUSTEES OF THE HEUOS FOUNDATION I report to thè trustee5 on ry examination of the finandal strtements of Helios Foundation lthe charity) for the year ended 30 June 2021. Ile5ponslbllSde5 and buts of r•pwt As the trustees of the charity you are responslble for the preparion of the financial statements In accordance wtth thÈ requirements of the Charitjes Act 2011 (the 2011 Act). I report In reS￿rt of my examInati¢￿ ofthe tharilfs financoal Statements carried out under section 145 of the 2011 ACL In carrylng out my examlnatK¢n I ha¥e followed all the appllcable Dlrertion5 8in by the Charity ctmmi5sion under sectlon 14515llbl of th• 2011 Act. Independent •xarnln•Vs stst•m•rt l understsnd that this has beèn done In order for fi￿rtaa1 staternents to provlde a true and falr vl•w In ac¢ordance wlth Generally Accepted Accountln8 Practke eff¢rtl¥e ft>T reportire pewknds iylnnlry on or after l January 2015. I have compltted my examlnatlon. I conflrni that no matters comé to my •ttentkn In connectson wlth the examlnatlon 8fvSn8 rne tause to bellLwe that In any Mate￿31 respect: atcountlng rectyds were no¢ kept in respea of the chartty as required by sethn 130 of the 2011 Act: or the tlnanclal statements do not accord wlth those record5,' or the financlal ststements do not comply with the applicablè ￿yirements con￿m￿8 the form and contert of account5 set out In the Char￿1¢5 (Attounts and Ileportsl Re8ulatlon5 2LJ)8 other than any requlrement that the. accounts a true and hlr vlew whlth Is r*X a matter con51dered as part of an Independent examlnatlon. I have no concem5 and h•￿ tome acroM no other matters In connertlon wtth the examlnatlon to which attentlon sI￿uld be drawn In th15 report In order to en3￿e a proper understandin8 of the financlal ststements to be reached. Ale¥ Maklnson, FCCA Mltchell Charlesworth 24 Nlcholas Street Chester CHI ZAU Datsd: 14 April 2023

THE HEUOS FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCWDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EAIDED 30JUNE2021 Unresirfcted funds 2021 Totsl Unrestrkted Restrictèd luntts fvnds 2020 2020 lunds Totsl 2020 corne Donations and le￿cleS Charltsble actSvltles Investments 17,347 6.311 37 134.035 151382 6.311 37 61.931 23,369 133 103,151 165.082 23.369 133 Tgtal Incom• 23.695 134.035 157,730 85.433 103,151 188,584 ndl Charltsble attivltles 1.873 .196 152,069 82.921 103,151 186,072 Net 8alns11105sesl on Investments io 17.520 17,520 Net In¢omlnBIIwtyolnB) r•sour¢es l)efoTe tran5f• 21.822 116,1561 20.032 20,032 Gross transfers between funds 122A861 22A86 Nrt mo¥•m••rt Sn 6.730 20,03Z 20,032 Fund balanos at i Juty 2020 81.097 122.CK#) 203,097 61,1%5 122,L 183,065 Fund balancts•t 30 June 2021 ,033 128.730 208,763 81,(87 122,L 203,097 The statement of financial attjvttfjts Includes all 8aln5 and1055es recww in year. All Income and expendtture derlve from continuin8 acti¥ltJes.

THE HEUOS FOUNDATION BALANCE SHEET ASAT30JUNE 2021 Investments li 2.LX)S Curwent assèts Oebtors Cash at bank and In hand 25,561 214A86 6.939 223,S21 240.447 Cvqdltoys: wmounts ts1ll￿ due wlthkn one y••r 230,460 133.6891 129.3631 Net current assets 21￿.758 201,097 Total 4sS•ti1•s5 lknbMI 208,763 203,097 In￿mI fvnds Restrlrted funds Unre5trlcted funds 16 128.730 80.033 122.LK 81,097 208,763 203,097 The Ilnanclal Matements were approved bythè TDJ$t￿ on 14 A￿1 2023 Mr R Baldock Trustee MrG Branson

THE HEUOS FOUNDATION NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 30JUNE2021 AccountlnB polkl th•rfty Inhrmatlon The Hellos Foundation 15 a charits￿e trust. Incorporated and re8lstered as a dMrlty on 12th July 1982. The prtndple address Is 45c St Augu￿5ne,s Road. London NWI 9RL 1.1 ACtoun¢1￿ con¥￿On The financlal statements have been prepored in attordance wtth tharftvs governin8 ¢knumen( the Charitles Art 2011, FRS 102 "The Financial Rèporting Standard appllcable In the UK and Republic of Irelan￿ I"FRS 102.1 an¢ the Charltle5 SORP 'AccountI￿ and Rewtln8 by Charltles: Statement of RecommÈnded Practlce appllcable to charitles preparln8 thelr a¢ctyJnts In accordance with the FlnHndal Reportlng Stsndard applicable In the UK and Republk of Irèland IFRS 1021. leffectlvè l January 20191. The charlty Is a Publbt Benefft Entity as defined by FRS 102. The Charlty hastaken advantsge of the SK￿1S1O￿$ kn thè SORPfor charlde5 not to P￿pare a Statement of Cash Flows. The flThantlal statèments have departed from the Charityes (Accounts and Reportsl Re8￿￿￿On$ 2¢M On￿ to the extnt requlred to provlde a truè and fair view. Th￿ departure has Invofved folltiwin8 the Statement of Retcrfnmended Practlce for charltles apptyln8 FRS 102 rat￿r than the verslon of the Ststement of Recommended PrartI￿ whlch Is referred to In the Regulatlons but whl¢h has slrKe been wlthdrnwn. The financlal statements are prwred In st•dln& whlth Is the lunctlonjl currenry of dwrhy. Monetsry amounts Sn these flnandal statements are rounded to thè ￿￿TeSt £. The ftnandal statements been prepared under the hlstorfcal cost corNentlon, Imtxlffied to IrKlude the revaI￿t of f￿ehOld propertles and to includè In￿stment proFertJes and certaln flnanclal Instruments #t falr valuel. The prlndpèl accountln8 pollcl•s adopt4d are set below. L2 Golngconc•rn At the tlme of approvlng the ftnanctal ststements, the trustees ha¥ a ￿asOnable expertatK)n that the charlty has adequate resources to contlnue In operatlonal exlsterte for thè foreseeable future. Thus the trustee5 contlnue to adopt the 8oin8 concern basls of accountln8 In preparfng the financl•l statemen L3 Ch•l￿bI• fvnth Vnr•rtrfcted lunds are o¥oll•ble for use •1 the dlsuefjon of the trustees In furtherdnce ofthelr chaAtable objertlves. RE5trlcted lunds are sublert to specffit conditkns ￿ th)￿￿$ as to h(Mf tlw mty be used. The wrposes and uses of the re5trfcted funds are Set In the I￿test0 the finarKial statements. Endowment funds are subject to spedlk Cond￿10n9 ￿ don￿5 th￿tt￿ rapltal must be malntalned bythe C￿rIty. 1.4 Income Income Is recognlsed when the charity is legalty entitted to it after ary perf0m￿nCe condltion5 hwe been met the amounts can be measured rellab￿. and tt is probable that income will be received. Cash donations are remgnlsed on reteipt. Other donations are rec(yi5ed once the charity ha5 been notified of the donation, unless perforMa￿e conditions require deferral of the amount. Income tsx recoverab￿ in ￿ltitIon to dOna￿on5 recel¥ed under Gfft Ald or deeds of cthtnant is recoBnised * the time ofthe donation. Le￿rIeS are reciyilsed on rrfeipt or otheNise If the tharlty has been not[r￿d of an Imwndlng distrfbution, the aThwJuni ts known. and reteipt Is expected. IF￿ ar￿Unt Is ￿t knryrtn, the legacy Is treated as a co*)tingent 0$5et.

THE HELIOS FOUNDATION NOTES TO THE FINANCIAL sfATEMENTS (CONTINUEDI FOR THE YEAR ENDED 30JUNE 2021 At {Condnued) 1.5 Expendltwe Expendlture Is retognised once there Is a le8al or constnKtive obligation tt) transfer economlc benefit to a third party, It Is probable a transfer of econornic benefits wlll be reguired in 5ettlemenc ihe amount of thè obli8ation Can be measured rella1￿V. Expendlture os Classlfied ￿ actNrty. The costs of each actyNIty are madè up of tht total of dlrett costs and 5harÈd costs Includlng 5UPPOrt costs involved in undertaklng each artiwty. Direct tosts attributable to a single artivity are allocat￿1 dlrectly to that actlvlty. Shared costs whlch contrfjbute to more than one artmty and support Costs wNch are not attrlbutable to a SIn￿e a¢tlvlty are apportioned between those artiWtsè5 on a basls cons15tent wlth the use of re50urc¢s. Central staff costs are allocated on the basls of tlrne spert and depreclakn charges a￿ allocated on the portlon of the asset's use. Expendlture Is reco8nised when It Is Incurred and Is recwded 8ross of relatÈd bncome. L6 Flx•d •M•t In¥•stm•nts Fixed asset Investments are in￿alty measured at trnr￿ti￿ pricè excludin8 tran54rtkn costs, and are 5ubsequentlv measured at falr w4lue at each reportln8 date. Ctharw In falr value are reco8nlsed In net InCOn￿(eXpendItUrÈj for the year. Transartlon costs are expenséd as Incurred. 1.7 Cash •nd cash ¢qufvalents Cash and cash equivalents indthle c•sh In ￿nd, deposlt5 held at call ¥Ath banks. other 5hort-t•rn) 114uld Investments wlth orlglnal maturitles of thr•• rnonths or less. and b•nk overdnfts. Bank overdrafts are shown w￿h1n borrowSn8s In current Ilabllltlu. 1.8 Fln•ncl•l Instrnments The charity has elerted to apply the provisions of Sectth 11 'Bas6t Flnaneial Instruments. and Sectlon 12 '0ther Financial InstrumeTrts 15sues' of FRS 102 to all of hs finandal Instruments. FlnarKlal Instruments are reco8ni5ed in the charlty's balan￿ sheet when the ¢harlty becomes party to the contrartual provjslons of the instrument. FlnaKlal assws and Ilabllthes arn offset. the net amourts presented In tht fftrontlal statements. when there Is leg4lly enforceable rtght to set off the reco8nlsed amounts and there 15 an intentlon to settle on a net basls or to r4allse the asset and settte ihe Ilablltty slmutsneou5ty. Basic flnan¢ial assets, which include debtors and ash and bank balarw, are Inr<Killy measured at trdn5actlon prlce Includln¥ transartlon costs and are subsequentty carrled at amoriwl cort usln8 the effectlve irfe￿5t rn￿hod unle$5 the arrdngement constitute5 a financin8 transactlon. wtherè the ts3nsaction Is measured at the pie5ent value of the futurè ￿ceIpts dlscounted at a market ratè of In*resL Flnandal a&sets da5Stfied as recelvable within onè year a￿ not amortised.

THE HELIOS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUNE2021 AccouMin8 ￿1￿0@$ {Cont5nuedl Basle finantial liabilrties, indudlng uedtlow5 and bank loans are infjbalty re£ognls•d at tnnsactlon prlce unkn the arran8èrnent tonstitutes a financlng transactlon, where the debt instrument is mea5ureil at the present value of the fvturè payments distounted at a market rate of Interest. FinatKial liablllties das5ffied as payable within one year are not arnortlsèd. Debt Instruments are subseqL• carrled at aft￿1$ed c05L usln8 the effectl%e Interf rats method. Trade credlloTS are obl1wi0r￿ to forAryJds or that ha¥e been Kqulred In the onllnary course of operatlons from suppllers. Amounts payable are dassofied as current liabillties rf payment is due withln one year or less. If not, thev are presented a5 nonurrent Ilabllotles. Tradt credltors art reco8nlsed Inthlty at tran5JCtlon prlce and subsequent measured at arnortlsd cost uslng the effectfve Inte￿$t meth¢)d. Financlal liabllltles are de¥eco8nised whèn the tharW$¢C￿t￿aI oblioatltins explrt or are dlscharged or Cancellèa. L9 Employee ben•ffts The cott of any unused hollday entttkment Js wlsed In the perkrfl Sn whlth the emplwe'$ Ser￿￿ are recel¥ed. Termlnatlon benèfits are recognis•d Immedlatety as an expense when the chadty Is dwnonstrably commltted to termlnate the eM￿0VMeftt of an empl¢)yee orto provlde temilnauon beneffts. Cfftlul a¢¢oub)tlw estlm•tss ￿ lu•MrtI In the application of tht tharW5 accountln8 ptsllcles, th• trusfees arè requlred to makn lud8ements, estlmates and assumptions about the ￿rryIng amount of assets and liablllties that are not readily apparent from other source5. The estimates and associd as5umptOon5 are based on htst0r1¢￿ axperlerKe •nd other fattors that are con51dered to be relevant. Artual results may dlffpr from these e￿imate5. The estlmates and Ul￿ed￿n$ assumptions are re￿￿*¢d on •n on8olnK basls. Rewsions to accfjuntln8 estlmates are reco8nlsed In tht perfod in which the estimate 15 re￿Sed where the re￿$lon affects only that perlod. or In the period of the revIsI￿ and future perfods where the ￿￿$lon affetts both current and future perknd& 10-

THE HELIOS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUNE2021 Donatlon5 •nd lew1•5 T(al Unrestrthd Restrlcted fund5 fund5 Total 2021 2020 2020 2020 Donatlon5 and 8ifts 17.347 134.035 151.382 61.931 103,ISI 165.082 Don•tloni •nd ths CoVld-19 Grant Fundln8- Mlll Hlll Trust Lottery HMRC Furlou8h Grant Ftsndin8- MAC Aid5 Prfvate donion- S Neo81 Cllent donatlon Gabbltas AS ot￿r io.L io,co) 15,LV) 71,323 1S,C 71.323 69.589 19.446 19,446 iO,LTh io,ocKJ 17347 17,347 35, 20.637 35.79J 20,637 8,332 6,828 17,347 134.035 151,382 61.931 103,151 165,082 Ch•rh•bl• aciMtI•s 2021 2020 Room rents 6.311 23.369 nds 2021 2020 Interest recei*dble 37 133 11

THE HELIOS FOUNDATION NOTES TO THE FINANCIAL sfATEMENTS (CONllNUEDI FOR THE YEAR ENDED 30JUNE2021 tharl¢able arlmtles 2021 2020 Monltorfr Consultancy ￿¢$ Remedle5 Volunteer lunchltravel 5tsff costs Theraplst 7,190 10,650 331 3.fA15 15.107 l.iJ)7 2,511 45.268 k li Rent Insuranc• Llght & heat Offke expenses Rates Repairs & renewals Telephone 3S,846 32,180 1,333 1.578 12.361 1.502 1,012 636 72.478 31,432 1,270 1.7B2 10,639 132 8,914 716 150,1% 184,¢77 Sharn of 8overnance ¢05ts Iste notè 71 1,873 1,595 152,C69 186,072 Analyslg byfund Unrestricted funds Ae5trlcted funds 1,873 150,196 82.921 103,151 152,069 186,072 Support costs 2021 Accountsncy I￿13 1173 I￿95 1,873 1,873 1,595 Analysed between Charitable artlvltles 1.873 1,873 1,595 12-

THE HELIOS FOUNDATION NOTES TO THE FINANaAL sfATEMENTS (coMllNUED) FOR THE YEAR ENDED 30JUAIE2021 None of the trustees lor ary per￿n$ tonnetted them) vece1¥￿ any remuneration or beneffts from the ¢harlty duringthe year. Emplosws The overage monthty n¢mber ofempltrffts durln8 thè y¥ar was: 2021 Nunthr 2020 Numbar Total No employee5 recelved eMp1ffj￿ benefits ofmore than £60AMXJ In the year. There were no employees whose •nft￿l rnmuneratlon was more thon £￿.[)Y). 10 Net plnvllosmsl on Unrestrltted fvnds lunds 2021 2020 Revaluatlon of In¥wments Galn11105sI on Sale of investments 17,520 17.520 11 Flxd •sMt In¥•stm•nts Usted In¥•#m•nts Cost or TA￿l￿On At l July 2020 & 30June 2021 CarrylnB amourt At 30June 2021 At 30 June 2020 13-

THE HEUOS FOUNDATION NOTES TO THE FINANCIAL 5fATEMENTS (CONnNUED) FOR THE YEAR ENDED 30JUAIE2021 FInal￿al Imtruments 2021 Carry1￿ •mountolffinancl•l a55ets Instruments m•35ured at falrwdlue through profft or Ios5 13 Debt 2Q21 Amouhtts fall1￿ du• wlthln one ￿r. 20 Other debtors Prepayments •nd accrued Income 2S.560 6,939 25,561 6,939 14 Crndiiors: amounts fall1￿ du• ￿ar 2021 2020 Other taxatlon and sc<lal securlty Delerred Income Accruals and deferred Income 9.137 19M4 3,679 22,889 2,795 15 29.363 15 D•f•rred Income 2021 Oth•r deferred Ints)me 19,884 22,889 Deferred Income Is included in the ffinanrial swemerRs asfolltrrt: 2020 Oeferred Income Is indwled withln: Current liabllltoes 19,884 22,889 Movements in the yèar.. Deferred incorne at l July 2020 Released from prevlous periods Resources deferred In the year 22.889 122,8891 19,884 22,889 Oeferred income 3t 30 June 2021 19,884 22A89 14-

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THE HELIOS FOUNDATION NOTES TO THE FINANCIAL sfATEMENTS {coKllNUED) FOR THE YEAR ENDED 30JUNE2021 17 AMIy51s ofn•ta55•ts funds Unrestrfthd fvnds 2021 nds 2021 Totsl nds 2020 fvnds 2020 2020 Fund balances at 30 June 2021 are represented by: Investments Current a5setsllllabllltlesl 80.033 126.ns 2,ffj0 201,097 206,758 81.097 120.LV) 128.730 ,763 81.097 122,LXQ 203,097 There are no key manag•ment personnel 16-