Registered number: 11337713 Charity number: 1181404
AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the charity, its trustees and advisers | 1 |
| Trustees' report | 2 - 4 |
| Trustees' responsibilities statement | 5 |
| Independent auditor's report on the financial statements | 6 - 9 |
| Statement of financial activities | 10 |
| Balance sheet | 11 |
| Notes to the financial statements | 12 - 20 |
AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022
| Trustees | T M Ford |
|---|---|
| M A Weinstein | |
| Company registered number 11337713 Charity registered number 1181404 Registered office AIDS Healthcare Foundation UK 24 George Street Croydon CR0 1PB Independent auditor Blick Rothenberg Audit LLP Chartered Accountants 16 Great Queen Street Covent Garden London WC2B 5AH |
Page 1
AIDS HEALTHCARE FOUNDATION UK (A company limited by guarantee) TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees present their annual report together with the audited financial statements of the AIDS Healthcare Foundation UK for the year ended 31 December 2022. The annual report serves the purposes of both a trustees' report and a directors' report under company law. The trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the company qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (strategic report and directors' report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The object of the charity is the promotion of better sexual health and general health, in particular, but not exclusively, by education of the public and the provision of HIV and sexual health programmes and materials, care and support services, HIV testing and advice, information and advocacy.
In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
b. Strategies for achieving objectives
The charity works in partnership with the local community, community and statutory service providers, the NHS, and local and regional government bodies to help achieve its objectives and deliver its services. The charity uses local community needs assessments, epidemiological data, and principles of public health promotion to inform its activities.
c. Activities undertaken to achieve objectives
The charity delivered the following services and activities in order to achieve its objectives:
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community HIV testing;
-
linking individuals diagnosed with HIV, or with other identified health needs, to NHS and other clinical providers;
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information on HIV and sexual health, including the development of educational materials;
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advocacy on health and related issues; and
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campaigns and initiatives to inform, educate and mobilise.
d. Main activities undertaken to further the charity's purposes for the public benefit
The charity delivers the above services and related activities to help:
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reduce transmission of HIV and other sexually transmitted infections;
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educate and inform communities and the general public on issues of HIV and sexual health, and other related issues;
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reduce harm to individuals and groups associated with unhealthy behaviours; and
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• link people diagnosed with HIV and with other identified health needs to NHS services.
Page 2
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
Achievements and performance
a. Main achievements of the company
Since the commencement of services in 2020, the charity has continued with similar activities. Their main achievements in 2022 include, but are not limited to:
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the continued regular delivery of community HIV testing services in the borough of Croydon;
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maintaining key partnerships with community, statutory and NHS providers to help inform and deliver services;
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continued success of referral pathways with NHS providers to link those diagnosed with HIV into care and treatment services; and
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provision of advocacy activities to address a range of issues on global health, access to HIV testing and prevention and other health services for at-risk communities.
Financial review
a. Going concern
The charity receives the majority of its funding from its parent in the USA. The parent has indicated to the trustees that such funding will be forthcoming for the foreseeable future, being a period of not less than twelve months from the date that these financial statements are approved. Consequently after making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The charity receives funding from its parent, AIDS Healthcare Foundation based on a budget prepared annually. It can call upon the funding from the parent as required. As a result, and at this time, the trustees have not developed a reserves policy. At the year end, the charity had net liabilities of £11,671 (2021: £5,250). The trustees will ensure the deficit is recovered over the short to medium term through additional funding from its parent.
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AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
Structure, governance and management
a. Constitution
AIDS Healthcare Foundation UK is registered as a charitable company limited by guarantee and was established under its articles of association.
b. Methods of appointment or election of trustees
The management of the company is the responsibility of the trustees; the management of the charity continues to be run by the US parent, whilst day to day operations are run by the testing lead in the UK.
Disclosure of information to auditor
Each of the persons who are trustees at the time when this trustees' report is approved has confirmed that:
-
so far as that trustee is aware, there is no relevant audit information of which the charity's auditor is unaware, and
-
that trustee has taken all the steps that ought to have been taken as a trustee in order to be aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
Auditor
The auditor, Blick Rothenberg Audit LLP, has indicated willingness to continue in office. The designated trustees will propose a motion reappointing the auditor at a meeting of the trustees.
Approved by order of the members of the board of trustees and signed on their behalf by:
T M Ford Trustee
Date:
10/27/23
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AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the trustees' 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. Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of trustees and signed on its behalf by:
T M Ford Trustee Date: 10/27/22
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AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AIDS HEALTHCARE FOUNDATION UK
FOR THE YEAR ENDED 31 DECEMBER 2022
Opinion
We have audited the financial statements of AIDS Healthcare Foundation UK (the 'charitable company') for the year ended 31 December 2022 which comprise the statement of financial activities, the balance sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
-
give a true and fair view of the state of the charitable company's affairs as at 31 December 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company'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.
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AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AIDS HEALTHCARE FOUNDATION UK (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
Other information
The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. 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.
In connection with our audit of the financial statements, 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 audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.
-
the trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our 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' report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
Page 7
AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AIDS HEALTHCARE FOUNDATION UK (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
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the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
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we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge and experience of the residential care home;
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we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Charities Act 2011, taxation legislation and data protection, and health and safety legislation;
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we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and
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identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
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making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
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considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
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performed analytical procedures to identify any unusual or unexpected relationships;
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reviewed the general ledger and associated journal entries to identify unusual transaction; and
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AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AIDS HEALTHCARE FOUNDATION UK (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
- investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
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agreeing financial statement disclosures to underlying supporting documentation; and
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enquiring of management as to actual and potential litigation and claims.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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 its members, as a body, for our audit work, for this report, or for the opinions we have formed.
Mark Hart (senior statutory auditor)
for and on behalf of Blick Rothenberg Audit LLP
Chartered Accountants Statutory Auditor 16 Great Queen Street
Covent Garden London WC2B 5AH
Date:
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AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022
| Note Income from: Donations and legacies 3 Total income Expenditure on: Charitable activities Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2022 £ 214,175 214,175 220,596 220,596 (6,421) (5,250) (6,421) (11,671) |
Total funds 2022 £ 214,175 214,175 220,596 220,596 (6,421) (5,250) (6,421) (11,671) |
Total funds 2021 £ 212,907 212,907 216,248 216,248 (3,341) (1,909) (3,341) (5,250) |
|---|---|---|---|
All activities related to continuing operations.
The statement of financial activities includes all gains and losses recognised in the year.
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REGISTERED NUMBER: 11337713
AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2022
| Note Fixed assets Tangible assets 7 Current assets Stocks 8 Debtors 9 Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current liabilities Total assets less current liabilities Total net assets Charity funds Restricted funds 11 Unrestricted funds 11 Total funds |
4,792 164 15,398 20,354 (32,537) |
2022 £ 512 512 (12,183) (11,671) (11,671) - (11,671) (11,671) |
5,432 301 12,675 18,408 (24,893) |
2021 £ 1,235 1,235 (6,485) (5,250) (5,250) - (5,250) (5,250) |
|---|---|---|---|---|
The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:
T M Ford Trustee 10/27/23 Date:
The notes on pages 12 to 20 form part of these financial statements.
Page 11
AIDS HEALTHCARE FOUNDATION UK (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1. General information
The charity is a company limited by guarantee and is incorporated and registered in England and Wales. Its registered office and principal place of business is 24 George Street, Croydon, England, CR0 1PB.
The financial statements are presented in Sterling (£).
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.
AIDS Healthcare Foundation UK 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
At 31 December 2022 the charity had net liabilities of £11,671. The trustees are able to call upon the resources of the charity's parent which has indicated that such support will be forthcoming for the foreseeable future, being a period of not less than twelve months from the date that these financial statements were approved. Consequently, the trustees continue to adopt the going concern basis.
2.3 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 company and which have not been designated for other purposes.
2.4 Income
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
2.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
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AIDS HEALTHCARE FOUNDATION UK (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
2. Accounting policies (continued)
2.6 Tangible fixed assets
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Computer equipment - 33%
2.7 Stocks
Stocks comprise health testing kits and condoms which are used in the charity's work. They are given to users of the charity's services at no cost. Therefore they are valued at historic cost.
2.8 Operating leases
Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the lease term.
2.9 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.
2.10 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.
2.11 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, including trade and other creditors and accruals, 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.
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AIDS HEALTHCARE FOUNDATION UK (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
2. Accounting policies (continued)
2.12 Financial instruments
Financial assets and financial liabilities are recognised when the charity becomes party to the contractual provisions of the instrument.
Financial liabilities are classified according to the substance of the contractual arrangements entered into.
The charity's policies for its major classes of financial assets and financial liabilities are detailed in its accounting policies.
2.13 Pensions
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
3. Income from donations and legacies
| Donations Donations |
Unrestricted funds 2022 £ 214,175 Unrestricted funds 2021 £ 212,907 |
Total funds 2022 £ 214,175 |
|---|---|---|
| Total funds 2021 £ 212,907 |
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AIDS HEALTHCARE FOUNDATION UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
(A company limited by guarantee)
4. Analysis of expenditure by activities
| Employment expenses Property expenses Professional fees Marketing expenses Office and administrative expenses Other expenses Subsistence expenditure Staff costs |
Activities undertaken directly 2022 £ 74,072 487 - - - 3,715 - - 78,274 |
Support costs 2022 £ 55,190 16,296 63,365 3,117 2,500 66 1,247 541 142,322 |
Total funds 2022 £ 129,262 16,783 63,365 3,117 2,500 3,781 1,247 541 |
|---|---|---|---|
| 220,596 |
| Employment expenses Property expenses Professional fees Marketing expenses Office and administrative expenses Other expenses Subsistence expenditure Staff costs |
Activities undertaken directly 2021 £ 59,675 1,628 - - - 12,876 - - 74,179 |
Grant funding of activities 2021 £ - - 11,000 - - - - - 11,000 |
Support costs 2021 £ 61,427 15,917 46,847 2,440 3,588 28 822 - 131,069 |
Total funds 2021 £ 121,102 17,545 57,847 2,440 3,588 12,904 822 - |
|---|---|---|---|---|
| 216,248 |
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AIDS HEALTHCARE FOUNDATION UK (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
5. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2022 £ 106,214 9,086 2,410 117,710 |
2021 £ 105,299 7,903 3,854 |
|---|---|---|
| 117,056 |
The average number of persons employed by the company during the year was as follows:
| Administration Prevention |
2022 No. 1 1 2 |
2021 No. 1 1 |
|---|---|---|
| 2 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| 2022 | 2021 | ||
|---|---|---|---|
| No. | No. | ||
| In the band £60,001 | - £70,000 | - | 1 |
| In the band £80,001 | - £90,000 | 1 | - |
6. Trustees' remuneration and expenses
During the year, no trustees received any remuneration or other benefits (2021 - £NIL).
During the year ended 31 December 2022, no trustee expenses have been incurred (2021 - £NIL).
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AIDS HEALTHCARE FOUNDATION UK
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
7. Tangible fixed assets
| Cost At 1 January 2022 At 31 December 2022 Depreciation At 1 January 2022 Charge for the year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 8. Stocks Finished goods and goods for resale 9. Debtors Due within one year Prepayments and accrued income |
2022 £ 4,792 |
Computer equipment £ 2,170 2,170 935 723 1,658 512 1,235 2021 £ 5,432 |
|
|---|---|---|---|
| 2022 £ 164 |
2021 £ 301 |
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AIDS HEALTHCARE FOUNDATION UK (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
10. Creditors: amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
2022 £ 1,847 11,809 272 18,609 32,537 |
2021 £ 4,141 6,790 543 13,419 |
|---|---|---|
| 24,893 |
| 11. Statement of funds Statement of funds - current year Unrestricted funds General Funds Statement of funds - prior year Unrestricted funds General Funds |
Balance at 1 January 2022 £ (5,250) Balance at 1 January 2021 £ (1,909) |
Income £ 214,175 Income £ 212,907 |
Expenditure £ (220,596) Expenditure £ (216,248) |
Balance at 31 December 2022 £ (11,671) Balance at 31 December 2021 £ (5,250) |
|---|---|---|---|---|
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AIDS HEALTHCARE FOUNDATION UK (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
12. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2022 £ Tangible fixed assets 512 Current assets 20,354 Creditors due within one year (32,537) Total (11,671) |
Total funds 2022 £ 512 20,354 (32,537) (11,671) |
|---|---|
Analysis of net assets between funds - prior year
| Tangible fixed assets Current assets Creditors due within one year Total |
Unrestricted funds 2021 £ 1,235 18,408 (24,893) (5,250) |
Total funds 2021 £ 1,235 18,408 (24,893) (5,250) |
|---|---|---|
13. Pension commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,410 (2021: £3,870). The amount outstanding at the year end amounted to £241 (2021: £366).
14. Operating lease commitments
At 31 December 2022 the company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:
| 2022 | 2021 | |||
|---|---|---|---|---|
| £ | £ | |||
| Not later than | 1 | year | 8,694 | 8,280 |
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AIDS HEALTHCARE FOUNDATION UK (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
15. Controlling party
The charitable company is a subsidiary of AIDS Healthcare Foundation (AHF), a charity registered at 6255 Sunset Blvd., 21st Fl., Los Angeles, CA 90028 USA, which provides medical care for those affected by HIV or living with AIDS. AHF exercises control through the power to appoint or remove the majority of trustees. AIDS Healthcare Foundation UK is not consolidated in the group accounts.
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