## 

|AboutBHIVA|5|
|---|---|
|Yeor inreview|I|
|Thework ofthe BHIVAsubcommillees|14|
|BHIVA membershiponnuol reporl to3lOclober 2022|IJ|
|Structure,governonceondmonogement|29|
|Finonciolreview|JJ|
|SlotemenlofDirectors'ondTrustees' responsibilities|34|
|Finonciol Stotementsforlheyeor ended3lDecember2022|3ó|



## 

## 

## 



## 

## 

## 

## 

## 

## 



## 

## 



## 



## 



## 

## 


## 

## 

|SALESMODEL||2020|2021|2022|
|---|---|---|---|---|
|lnstitutionswilh occes¡visoì/y'ileylicense||7,395|7,170|7,153|
|AllJournqlslicense||2,954|2,347|r,340|
|Tronsformotionol ogreements||9ól|ì,398|2,825|
|Otherlicenses||3,480|3,425|2,988|
|lnstitulionswithocce¡s viq tuoditionol subscriptions||2|2|2|
|Online||I|I|I|
|Printond online||0|0|0|
|Prinl||l|l|I|
|Totol||7,397|7,172|7,155|
|Reochbyregion|REGION|2020|2021|2022|
|Thistobleshows thenumberofinstitutions,by|Auskolio &NZ|462|462|463|
|region, with occess tothe loteslcontentinyour|Conodo|B9|BB|9ì|
|journolvioeither oWìleylicenseor o troditionol|Chino|t0B|112|ll4|
|(title-by-title)subscriplion.|Europe|3,358|3,244|3,O58|
||Jopon|173|178|192|
||ReslofWorld|2,49ö|2,O52|2,104|
||UK|3r5|2q3|2ç7|
||USA|796|747|83ó|
||Grond Totol|7,397|7,172|7,155|





## 

## 




## 

## 



## 

## 



## 

|LIVE EVENT|BHIVA<br>SPRING<br>2020|BHIVA<br>BASHH<br>SPRING<br>2021|BHIVA<br>SPRING<br>2022|
|---|---|---|---|
|ABSTRACTSSUBMISSIONS|216|225|157|
|ABSTRACTS ACCEPTED|248|216|144|
|ORAIPRESENTATIONS|30|24|2A|
|POSIERPRESENTATIONS|174|¡90|124|





## 




## 



## 

## 

## 



## 

## 

## 

## 

## 

## 



## 

## 

## 



## 




|||2022|2022|TREND||2021|
|---|---|---|---|---|---|---|
|MEMBERSHIP CATEGORY|No%|||o/|No||
|Consultont|364||48%|.t|364|49o/"|
|Non-consultont|l9ó||26%|"|z|201|27%|
|BHIVA Affiliored3|/J||10%|ô|7A|ç%|
|BHIVAUK.CAB|3ó||5%|.1,|42|ó%|
|BHIVA lnternorionol(HMIC/tMlC)4|3l||4%|I|23|3%|
|Lifemembef|2Õ||co/||20|2"4|
|Relired consultonl|ló||2%||tó|2%|
|,Annuolmemberô|lt||1%||2|1%|
|Med¡colstudent|7||1%||6|1'/,|
|Totol BHIVA members|754||100"/"|f+|.347.1|744|t00%|



|MÊMBERSNOT RENEWED|2022|2021|2020|20'19|2018|2017|2016|2415|2014|201 3|2012|2011|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Iololconcellotions|I8|l9|39|20|23|29|40|39|33|4A|38|18|
|Notrenewed {fopsed}|ó9|94|2\2|t01|149|lló||2|r09|7g|99|79|tO9|
|Totol|87|lr3|25t|121|172|t15|152|r48|112|139|117|t27|









## 

|||2022|TREND||2021|
|---|---|---|---|---|---|
|REASONFORCANCELTATION||||||
||||f/"1|||
|ReÍired|ó|33%|ô|6|32%|
|Noreosongiven/Olher|5|2B%|rt|6|32%|
|Nolonger workinginl-llV|3|t2q|.t,|(|26%|
|Porenlolleove|e|17%|I|1|5%|
|Sobbt¡coI leove|I|570|I|o|o%|
|Finonciolpressuæs|0|Q%|rt,|I||
|Tolol conc¿lled membar¡|r8|00%||l9|l00o/"|
|GRAPH SHOWSTHE|PREVIOUS|MEMBERSHIP CATEGORY OFT||||
|WHOLEFTTHEASSOCIATION DURING2022||||||
||10%|||||
||||||I|
||||||il|
||||||I|
||||||H|
||||||I|
||||||ffi<br>I|
|||t%||||






## 



32
HIVA l. Invudl Ile1￿ri e.Iceounl8 211 P

## 



## 



## 







## 

|Contents||
|---|---|
|Referenceondodministrotivedetoils|Jö|
|Auditors'Reportlo MembersondTrustees|39|
|ConsolidotedStolementofFinonciolActivities|44|
|StotemenlofFinoncìolActivilies|45|
|ConsolidotedBolonce Sheel|46|
|BolonceSheet|47|
|ConsolidoledCoshflowStoiement|48|
|Nolesto the FinonciolStolements|49|





## 

## 

## 



## 

## 

## 

## 

## 



## 

## 

## 

## 



## 

## 



## 



|||Unrestricted||Restr¡cted|Total||Total|
|---|---|---|---|---|---|---|---|
|||funds||funds|lunds||funds|
|||2022||2022|2422||2t2t|
||f{ote|f||€|€||f|
|lncomefrom:||||||||
|Donations andgrants|2|Itg0||43,78O|u,2æ||30,400|
|Charitableåctivities|3|783Aæ||61,500|844,958||802,æg|
|lnvestments|4|30,558|||30,558||35,884|
|Totalincome||814"506||105,280|919,786||868,933|
|Expendltureon:||||||||
|Raisíngfunds||12,354|||12,334||12,993|
|Charitableactivitíes|5|941,049||20,709|961,758||837,036|
|Totalexpenditure||953,403||2A,709|974,1L2||850,029|
|Net{expendlture}/lncome beforenet||||||||
|galnsonlnv$tments<br>Netgalnson¡nv€stments9||{138"8971<br>(312,9181||84,571|(54,3261<br>(312,9181||18,904<br>226,158|
|Net(êxp€ndlturel/lncome<br>beforetaxat¡on||(45r"S$)||84,571|<br>1367,24r'.1||245,062|
|ïaxation|7||||||(3.148)|
|Netincome/lexpenditure|after<br>taxat¡on||(4s1815184,57t|||l?67,24124t,9t4|||
|Transfersbetween funds||||||||
|Netmovement¡nfunds||{451,8151||w,571|1367,2M1||24L,9t4|
|Reconciliation offunds:||||||||
|Totalfundsbrought forward||2,345,833||37,421|2,383,254||2,L4t,34O|
|Netmovementinfunds||lls1,8lsl|-|84,571|1367,2441|-|24L,9t4|
|Totalfundscarrledforward||||tzt,g92|||2,383,254|





## 

|||Unrestrlcted|Restrlcted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|funds|funds|
|||20?,2|m22|20zz|2021|
|Note||€|r.|e|c|
|lncomefrom:||||||
|Donations andgrants|2|¡tg0|43,784|u,260|30,400|
|Charitableactivities|3|72L,371|61,500|782,87r,|769,463|
|lnvestments|4|30,558||30,558|35,884|
|Total lncome||752,499|105.280|85¿689|<br>835,747|
|Expendltureon:||||||
|Raisingfunds||t2,357||12,357|12,993|
|Charitableactivities|5|798,558|20,709|8t9,267|824,420|
|Total êxpend¡ture||810,915|20,7A9|83t,624|833,413|
|Net{expendituref/lncome before net<br>gaínson¡nvestmênts8||(58,5061|u,s7L|25,065|2,334|
|Net gainson ¡nvestments||{312,9181||{312,918}|226,L58|
|Net{expénditurel/lncome<br>beforetaxation||(?7L,42p.lU,57t||(286,8531228,492||
|Taxation||||||
|Netincome/(expendlture)after<br>taxat¡on||(371,4241U,57t||(286,8531228,492||
|Transfers between funds||||||
|Netmovenient¡nfunds||(37t,4241 U,57L||(286,853)228,492||
|Reconciliationoffunds:||||||
|Total funds broughtforward||2,332,063|37,42L|2,369,484|2,L40,992|
|Netmovementinfunds||1371,4241|u,57L|(286,8531|228,492|
|Totalft¡nds carriedforurard||L950,639|L2t,g92|2,982,63L|2,369,484|





||||2022||2021|
|---|---|---|---|---|---|
||Note||c||E|
|tixedassets||||||
|Tangibleassets|8||t2||21.8|
|lnvestments|9||1,509,302||L,970,280|
||||L5üt,334||L,870,498|
|Current assets||||||
|Debtors|10|296,595||456,363||
|Cashandcashequivalents||5¡t{r,9/t6||561,943||
|||837,541||1,019,306||
|Credltors: amountsfallingduewithin<br>oneyear|11|(330,865)||{505,550)||
|Netcurrentassets|||506,676||512,756|
|Totalassets lesscurrentl¡abil¡t¡es|||2,016,010||2,383,254|
|Total netas$ts|||2,016,010||2,383,254|
|Charityfunds||||||
|Restrictedfunds|t2||tzL,992||37,421|
|Unrestrictedfunds|t2||L894018||2,345,833|
|Total funds|||2,016,010||2,393,254|



## 



||||2022||2A2t|
|---|---|---|---|---|---|
||Note||Ê.||€|
|Fixed assets||||||
|Tangbleassets|I||32||218|
|lnvestments|9||L509,302||t,870,28t|
||||1,509,3!14||1,870,499|
|Currentassets||||||
|Debtors|10|¡t36,519||454,593||
|Cashandcashequivalents||ß4,846||545,992||
|||901,365||1,000,585||
|Credítors:amounts fallingduewithin||||||
|oneyear|11|(328,0681||(501,6001||
|Nêtcurr€ntassets|||573.297||498,985|
|Totalasteßlesscurrent líabilities|||2,982,63t||2,369,484|
|Totalnetassets|||2,æ2r63t||2,369,4U|
|Charity funds||||||
|Restrictedfunds|||L52,449||37,42t|
|Unrestricted funds|||1,930,182||2,332,063|
|Totalfunds|||2,082,631||2,369,44|



## 



## 

|||2022|202r|
|---|---|---|---|
||Note|€|€|
|Cashfiows fromoperatíng act¡vlt¡es||||
|Net cash used inoperating activities|L|{9ft,6121|{24,381}|
|Cashf,owsftom¡nvesdngact¡v¡t¡êg||||
|Divldendsand interestsreceivedfrominvestments||30,558|35,884|
|Purchaseof tangible fíxedassets||||
|Proceedsfromsaleof listed investments||80,559|t9t,862|
|Purchaseofl¡stedinvestments||(32,5{r2l|(203,862)|
|Netcashprovldedby investlng actlvlt¡es||79,6t5|23,884|
|Ctange incashandcashequivalentsintheyear||(20,997)|(4s71|
|Cashandcashequivalentsatthebeginningoftheyear||561,943|562,440|
|Cashandcashequ¡valents attheendoftûeyear|15|540,946|561,943|





## 

## 

## 

## 

## 



## 

## 

## 

## 

## 

## 



## 

## 

## 

||unrestr¡cted|Restricted|Total|
|---|---|---|---|
||funds|funds|funds|
||2422|2022|2022|
||C|€|f|
|Donations||2AO|280|
|Grants|480|43,500|¿13,980|
|Total 2022|480|43,780|4,zffi|
||Unrestrícted|Restricted|Total|
||funds|funds|funds|
||2A2L|2A2l|2CI2L|
||f|€|f|
|Donations||15,000|15,000|
|Grants|15,400||15,400|
|Total2021|15,400|L5,000|30,400|





## 

||unrestricted|Restr¡cted|Total|
|---|---|---|---|
||funds|funds|funds|
||2022|2022|2022|
||€|f|f|
|MembershipSubscriptions|106,480||106,¡t80|
|MajorSponsorshípFees|t42,700||L42,7OO|
|HIVmedicineroyalty &DAICsubscríption|L66,044||166,044|
|Conferenceregistrationfees|101,312||t0'.,3t2|
|Exibition stands|263,740||26?,7&|
|Other conference income|692|11,500|t2,t92|
|MACAlDsFund||50,000|50,000|
|Miscellaneous income|2,500||¿500|
|Total2022|783,468|61,500|344,968|
||Unrestricted|Restrícted|Total|
||funds|funds|funds|
||2A21|2427|2021|
||ç.|€|ç.|
|Membershíp Subscríptions|L26,379||L26,379|
|MajorSponsorshipFees|160,400||160,400|
|HIVmedicineroyalty&DAIGsubscription|246,622||246,622|
|Conference regístration fees|39,163||39,163|
|Exibition stands|139,000||139,000|
|Other conference income|33,&10|11,995|45,835|
|Scholarships and busaries|250||250|
|MACAIDsFund|25,000||25,000|
|MACAlDsFund||20,000|20,000|
|Miscellaneous income|500||500|
|Total2021|_170,654|31,995|802,649|





## 

||unrestricted|Totâl|
|---|---|---|
||funds|funds|
||2022|2022|
||e.|Ê|
|Bankdepositinterest|893|893|
|Dividends receivedfrominvestments|29,665|29,665|
|Total2022|30,558|30.558|
||Unrestricted|Total|
||funds|funds|
||2421|2t21|
||Ë|ç.|
|Bankdeposit interest|52|52|
|Dividends receivedfrominvestments|35,832|35,832|
|Total2021|35,884|35,884|



## 

|5.ANALYSIS OFEXPENDITURE|BYACTIVITIES|||
|---|---|---|---|
|||Support and||
||Direct costs|governance|Total|
||costs|costs|Funds|
||2422|m22|2A22|
|Charitable activitíes|642,657 319,101||961,758|
|Total2022|642,657|319,101|96L,758|
|||Support and||
||D¡rect costs|govgfnance|Total|
||costs|costs|Funds|
||2021.|202L|2A2t|
|Charitable activ¡ties|553,652 283,384||837,036|
|Total2021|553,652 283,384||837,036|





||Total|Total|
|---|---|---|
||Funds|Funds|
||2022|2021|
||€|€|
|Subsidestoaffliatedassociations and donations|10,000|10,000|
|Researchawards|x1o3|70,036|
|Exchangescholarshipprogrâmme||(8,720],|
|Conferences,coursesand eveñts|475,001|34t,234|
|National clinicalaudit|27,ß8|19,2O0|
|HIVmedicine,guidelinesand educationaltools|85,77O|94,825|
|Website andappdevelopmentand maintenance|35.295|27,A77|
||æ2,637|553,652|



## 

|ANALYSISOF SUPPORT COSTS|||
|---|---|---|
||Total|Total|
||Funds|Funds|
||2422|202L|
||€|€|
|Secretariatfees|2L2,323|2l!,8L4|
|Establíshment, comitee and communications|4?,432|40,770|
|Accountancy and bookkeeping fees|13,691|6,62L|
|Auditorsrenumeration|9,(Xlo|5,000|
|Legalandprofessionalfees|21,353|8,922|
|Bankand currencycharges|4,L67|4,074|
|lrrecoverableVAT|L4,947|5,938|
|Depreciation|r86|245|
||319,101|283,384|





## 

## 

|TheCIOhos no employeesondtherefore, noemplo<br>7.TAXATION|yeereceived emolume|nts over!ó0,000peronnu|
|---|---|---|
||2022|202L|
|Corporatíontaxpayablebytradingsubsid¡ary|e.|€<br>_gssl|



## 

## 

|GROUPANDCIO||
|---|---|
||Office|
||êquipmênt|
||C|
|cosr||
|At1January 2022|1,656|
|At31December2072|1,656|
|DEPRECIATION||
|AtlJanuary2022|1,438|
|Chargefor theyear|186|
|At31December7022|,624|
|NET BOOKVAI.UE||
|At31December 2A22|g2|
|At31December 2021|218|





## 

||[isted|
|---|---|
||lnvestments|
|GROUP|Ë|
|VATUATION||
|Costasat1January2022|L870,280|
|Additions|?2,502|
|Dísposals|(84,4651|
|Revaluation|(3flt,015)|
|A5Af31DEC€MBER2022|1,50!1,302|






## 




|Thefinonciolresuhsof the sub|sidiory forthey|eorwere:|eorwere:||||
|---|---|---|---|---|---|---|
||lncome|Expendlture||loss fortheNet||Lfabillties|
|BHlVATradfngLimited|ff<br>62,097|{142,490)|||per¡od<br>2E<br>(8{t,393}|(66,622}|
|IO.DEBTORS|||||||
|||Group||6roup|cro|cto|
|||2022||202t|2022|2021|
|||e.||Ê|Ê|E|
|DUEW]THIN Of{EYEAR<br>Tradedebtors||137,959126,908|||L22,886|125,685|
|Group debtors|||||L54,t67||
|Accrued income||9t,746|276,L46||9L,745|275,559|
|Prepayments||32,132|53,349||32,L?2|53,349|
|OtherDebtors||34,758|||35,589||
|||_?99!9I__4s6,363__436,519_||||_4s4,s93_|



|Il.CREDITORS:AMOUNTSFALLINGDUE|WITHIN ONE|WITHIN ONE|YE|AR|||
|---|---|---|---|---|---|---|
||Group<br>2022<br>Ê€|||Group<br>2A2L|2022<br>cro<br>r|cto<br>2021<br>E|
|Tradecreditors|257,2L7||330,339||?;57,65?|325,856|
|Amounts owedtogroupundertakíngs||||||13,100|
|Corporat¡ontex<br>Othercreditors|3,1118<br>(371|||3,148<br>7,320|{1211|t|
|Accrualsanddeferredíncome|70,577||164,743||70,537|!62,643|
||330,865||505,550||328,068|501,600|
||Group|||Group|cro|clo|
||2022|---||2A2L|2ø22|2A2L|
||c.|||Ê.|c|E|
|DTfERRED INCOME|||||||
|Deferred incomebrought forward|55,499|||36,218|55,496|36,2t8|
|ResourcesDeferred duringtheyear|30,320|||50,923|30324|50,923|
|Amounts releasedfromprevious periods|{st4oo}||l3L,74tl||(55,¡t{rol|l3t,74Ll|
|Deferred incomeasat31 December2021|30,320|||55,400|30,320|55,400|





## 

|CURRENTYEAR||||||||
|---|---|---|---|---|---|---|---|
||||||||8¿lsnce st 31|
||ôllrnir ü1||||Irrúf€r¡lû/|crln¡l|Deaâmbar|
||.lanuary 2022|lnoomeE¡pendllufe||T¡rstlon|out|{tossesf|2022|
||e|E|E|ç.|E|E|f,|
|U1{¡ESTRICTED FUND9||||||||
|GcneralReserue|2,332,063|732,449|(810.e131|||{312,918}|1,960,641|
|Tradingtubsidary|ß,77A|62,097|(142,4e01||||(66,623)|
||||||||l"g94,o1s|
|n€SrntcfËÞfuNos||||||||
|websitedevelopmentfund|2,9&O||||||2,980|
|6iléádpödcåstsfund|27,6t7||||||27,6L7|
|Gilead Paklstanfund|3.19û||||||3,190|
|G¡lead best ó{cJôi &viivResèarch<br>awards|3,634<br>17.421|105,280{20,709}<br>10s.280lã¡.7091|||||88,205<br>m,992|
|TOTATOFÍUNDS|2.t83.254|919.786{974,112}||||t312.9¡Et|¿016,010|



|PRIOR YEAR||||||||
|---|---|---|---|---|---|---|---|
||||||||Ealrncest31|
||Salance¡t1<br>JánuåryZl21|lncomoE¡pandlture||Tô¡al¡on|Tramfersln/<br>out|Gafns/<br>{!orrÊ3}|De€embor<br>m2!|
||Ê|e|Ê|e|Ê|e|â|
|UfTRESfRICÍEDfUND9||||||||
|GenÉral Reserve|a093,416|784,752|FA2,49Zt||173,77Lt|226,t58|2,t32,963|
|Trâdin6Subsidary|348|33,186|(16,616)|t3,1481|||!1,770|
||2.t9t.til|8:t1.938|f719,1lr8t|tr.l¡¡¡l l7t.77tl||226.tsa|¿3lr5,833|
|nE!¡TRtCfEO¡Ut{DS||||||||
|Rescâtchãwärds fund||15,û00||46,2151||tt,z75|||
|Wcbsite developmentfund|4,000||{1.0201||||2,94O|
|MACA|OSfund|t2,769|20,000|t7s,2651||42,496|||
|ç¡leadpodcästsfund|27,677||||||77ßr7|
|6llêadPaklstanfund|3,r90||||||3,190|
|Glleäd bestof Croi||11,995|{8,361}||||3,634|
||qt.s76|ß.gis|f13o.92tl|<br>-|7?,nL|'|,7,42t|
|ÎOTAI OfFUNOS|||||||¿383,2¡4|





## 

## 

## 

## 

## 



## 

||Unrêstrlcted|Restricted|Total|
|---|---|---|---|
||funds|fi¡nds|funds|
||2022<br>s|2022<br>r|m22<br>f|
|Tangible fixedassets|32||32|
|FÍxedassetínvestements|1,509,302||t,$ot,w2|
|CurrentAssets|685,092|152,449|877,54t|
|Creditors duewithinoneyear|(330,865)||{330,865}|
|TOTAT|_tgg3,s91_|152,449|2,016,010|
|PRIOR YEAR||||
||Unrestricted|Restricted|Total|
||funds|funds|funds|
||2A2L|2AZL|zo2t|
||E|€|f|
|Tangible fixedassets|218||2L8|
|Fixed assetinvestements|\,970,28O||1,870,280|
|CurrentAssets|1,o05,og1|37,421|1,O42,502|
|Creditors duewithin oneyear|1529,7461||1529,746l.|
|TOTAL|2,345,933|37.421|2,383,254|



|14.RECONCILIATION OFNETMOVEMENTINFUNDS TO<br>FROM OPERATINGACTIVITIES|NETCASH FLOW||
|---|---|---|
||2422|2427|
||€|€|
|Net incomel(expenditurelfor theyear|||
|{asperStatement of financialActiv¡t¡es}|1367,2A41|24t,914|
|Adtustmentsfor:|||
|Ðeprecíationcharges|186|245|
|(Gains)/losson lnvestments|312,919|{226,158)|
|Dividends and interests receivedfrominvestments|(30,558)|(35,884)|
|{lncrease)/decrease indebtors|L59,768|(146,560)|
|lncrease/ {decrease} increditors|(174583)|L42,062|
|Netcashprovldedbyoperatlng ad¡vit¡es|{99,612)|(24,381)|





|I5.ANALYSIS OF CASHANDCASH EOUIVALENTS|||
|---|---|---|
||Group|Group|
||2022|202L|
||f|€|
|CashÍnhand|ß7,LtB|513,483|
|Cashatbroker|53,828|48,460|
|TOTAL CASHANDCASH EQUIVATENTS|540,946|561.943|



||At1||At31|
|---|---|---|---|
||Janurry||December|
||2022|Cashflows|2ß22|
||I|f|s|
|Cashandcashequivalents|561,943|lza,s97l|54{r,946|
||s61,943|120,9971|5¡10.946|



##