CAMPAIGNS fN GLOBAL HEALTH FINANCL4L STATEMENTS FOR THE PERIOD fROM 17TII JULY 2023 TO 5TH APRIL 2024 coTr¥rENTS AND CHARITY tNFORMATtON coNrENts PAGE.. Trustees R¢port Independent Examiners Rep)rt Statement of FiDancial Activities Balallce Sheet Notes to the Financial state￿£llts TRUSTEES.. Matthew Oliver (Chair) Adam Savin Adam Joncs PKINCIPAL OFfLcE.. 59 Atex W(NJd Road Catnbridge CB4 2EG CHARITY NUN(BEIL. 1203996 COMPANY NUMBEIL. CE032982 INDEPENDENT EXAMINER: lan Shipley fccA For and on behalf ofr. Prentis & Co LLP 115c Miiion Road La7nbrid¥e CB4 IXE BANKERS.. Wise 6th Floor. IEA Building 56 ShoThxkn"tch High Street )ndon El 6JJ CAMFAJGNS IN GLOBAL HEALTH PAGE I FINANCIAL STAT&MEKTS FOR THE PERIOD FROM 17TH JULY 2023 TO 5TH APRIL 2024 TRUSTEES ANNUAL REPORT The trustees present their aDDual rewrtfor Cawaign5 ID Global H¢alth for the F¢rA(xl ended 5th April 2024. The f]nan¢ial statemetrtx compty with the Charities Act 2011 aDd Accowiling And Rewiuig by Clwitie8.' Stat¢ment of RecoTDmend¢d Prarti¢¢ applioable to ¢harities w¢paritig th¢ir a¢counts in accordat)ce the Fir￿)CIal Reporting Standard app]icable ill the UK and Republic of IrelaDd IFRS 102) {sEcond editi<)n) (Cffective l January 2019). STRUCTURE. GOVERNANCE AND MANAGEMENr The Charity ¢stsbiished ullder a CIO. Fourthion and rewtered a5 achty on 17th Juty 2023. ORGANtSATION AND APPOINTMENT OF TRUSTEES The dir¢¢toTs of the cotnpany are also charity trustees for the purpose5 of charity ]aw. UDderth¢ requir¢rn¢Dts of the Mernordmdum al￿ Artirles of A&4ociation the of the Board of Trustees are elected to Serve for a peTiod cf three years after which theymay be rc-ele¢te¢ for a Illaxirnum of three ternjg unless by special Ksolution this 15 extended. One of ourtrustees ￿11 serve a tworyytrdr tenn tnitiaiEy. as outlined in our c0nstitsrti0￿ Io EIlSufE not all board rn¢mb¢rs aTe up forrEnewal at the same ttme. All Trustee Directors give their lime voluntsTily and received no benefits froxu th¢ dwity. The charity h&8 deterrnined that we need to eX￿d the ronge of skills and experience on the Board. 'Ihis process will be ￿dertaken by open adv¢rtiS¢m¢nt OT by ill¢Jividu81 All We￿lIa1 Trustee Director5 will be inteTviewed by other meD)bers of the Biw RtSK MANAGEMENT Our charity has implwi¢nt¢d a Tobust risk wemellt frathe￿ to proactivety identify, assess, and mitigate poteniial risks. In line with Cbarity Cornmi&8ion guidelitK5 relevallt legiS]atiO￿ our Board of Tn￿eeS and KDall4gEment work collabo￿1VelY to oversee styat¢giw financial, operaliona], alld r¢putation81 risk factors. By the end of th¢ rewtingperio& this 1￿clU&1￿. . A d¢termit￿lOn to expand the trnstee board to bring in i1￿1vIll￿al$ with proveu skills ond expertise ill key operational dornains. . A risk registermanaged and maintaiT)ed ￿roSS all our PTQj¢rt%,' . A sign-off PTOGes5 for all new projects lo ensure their alignment with our charitable objectives from development to thplo)ryn¢nt alld ongoing througb delivery. OBJECTIVES AND ACTIVITIES CampaigDS in Global H¢21th conducts Tcsearch and dI&￿nIn&￿S the results of such research io the public through edueational courses, webinar5, conwlti*ions, workshops andT¢Frt)rts. We also provide advice. suppor¢ and re501]rcc8, liai%e and collaborate with charities and other organisations wo￿L￿g iry health in Ordw to advAnce health an￿or access to beahbCa￿. ACHIEVEMENfs, PERFORMANCE PUBLIC BENEFIT Campaigns in Global Hcalth work5 to d¢liv¢r pub]i¢ benefit througb the rneth￿S O￿lined aknve. This reporting period included aperiLKI of 'start-w)' with the primary being on PTovidiDg advio£, support and resources to the Global Equality Caucus: all or8alli5ation dedicated to advanciog the physical and rn￿￿] hcalth and wellbeing of LGBT+ people, including through ethallced acce￿ to Htv care and prevention. At the end of tbc Teporting peri(*l CGH been working with the GLL)BAL Equa]ity caU￿S for two montELS and the trustees are confident that th¢ project IS PErforll]iDg well and will soon deliver significant achi¢v¢m¢JJts and publi¢ b¢n¢fit for its targeted ￿￿eficiaTI¢5. CAMP.&ICyNS TN fJl.nBAT HfAI 171 PAfTF ? FINthCJAL STATEME￿].￿ FOR THE PERIOD FROM ITtH JULI. 2023 TO sfH APRIL 2024 TRIIRTFFS ANNT IAI RFpnRI" FfNANCIAL REVIEW A￿) RESERVES UTJtt%tri¢i¢d reserves al the of the period wrfc £27.828 which aLso consi&rrd free reser¥rs. Th¥ tyustees otwidEr these levels satislaciury. The InkSiEes rtvkelv thc kY¢l of reseThtt from uoJ¢ io titlle 10 enstsre ihere ts a sufficieni le¥tl iii meei hiture uneKPttLed obligatio￿* PTOP¢rty rrpair& wkn'l* ellwTsDg the of the Chatiry ) IAI'EMENT OF TRUSTEES RE"SPONSTBILITIES The tn￿¢t5 #rc reqtstred by ihArity las¥ to prep8tt fittanL'ial 5tsteiiicAlS for e8ch yearwhich ¥i¥e a tru¢ atyj fair view ofthe 8taie of offaits of the ¢h4rtty attd tsf ihe surplw or def￿1[ of the eharity for thot ￿tir. In PYEparing theye b￿nCIal siatemtnts ihe tru81e¢'y r¢quired io:. lal gclect iuytable &¢OTmtinR policie5 tyl theo applv them cortS141enilY. Ibi Make Judge5neT￿ wnd ¢qittyot&¥ thAi ar¢ r¢8$0Thable and wudeni: (¢1 Prepare the financial statemenls Ort a.Wi£bg concern ￿418 utJle$5 li is ¢&ippropr(at¢ io pr¢wn¢ th# the Chariry will ¢oniinue in operBliOn. rfdl 4t41e wh￿her the wl1¢1￿ adorned 8ff ill acwrdAAce the ChariJJe5 Acl 2011 aryl wilh AppliGable accvunllng SIJDKlards stateiiithts of recomtttnded practico subJwt to aDymatrnat dyanure di8closed and ¢xplain¢d in the rtnan¢ial sl&tetn¢nr& Ic} Okns¢rye t￿￿ methods 8tKipTiWtp4ls of thc Ch8ritie% SQRP tioie th¢ financial posiiiou of ihe ci*Thty and lo eosure thai tht tinftnlial s¢a*ments L¢>mply wilh th¢ Chan'tt£ .4ei. ThL fr￿41t¢S are atso respot]%Lble tor xaf¢Eu&¥ding the tsf the chority and hence for ￿kIng reA%on8ble steps lur the Pre￿.¢￿tiOn aT)d dettt'iion of fr3vd allKI ￿￿tr irregutaritie 'llL' tnL8lees Lonfinn th¢y have referred 10 8uidar.LY¢00141rted in Il* ch￿IlY Commi&siotk'A general guthnce on public benefit Wh￿ reii¢ivin¥ tht chariW8 aims and obieriive% ar￿ tn pl8tu1￿ry lulure gctiviihes. ON BEHALF OF THE TRUSTf.ES M,Itih¢w Qbver Chair ol'Tn]sr¢¢s i%/OIJ.I CAMPALGNS IN GLOBAL HEALTH PAGE 3 FINANCIAL STATEMENTS FOR THE PERIOD FROM 17fH JULY 2023 TO 5T14 APRJL 2024 INDEPENDEKf EXAm￿ER5 REPORT TO THE TRUSTEES OF CAMPAIGNS ￿ GLOBAL HEALTII CIIARITABLE INCORPORATED ORGANISATION. (TIIE CIO) I report to th¢ charity truslee5 on Iriy exatnitlltion of the accounts (Ff the CIO for the period ended 5th April 2024 which are set out on pages 4 10 7. RESPONSIBILITIES AND BASIS OF REPORT As thc charity t￿￿teeS of the CIO you are reS￿￿$1?)Ie foT the Preparation of the accounts in accordaAce with the requirern¢nts of thE ChaTitie5 Act 20I I Cthe Act). I r6POrt in respect of n]y ¢xaTlliDatson of the CIO'S accounts carried out under seaion 145 of the 2011 Aci and in caTrying out my examination I have followed all the applicable Directions given by the Clwity Commission under section 145(5)(b} of the ALt INDEPENDENF EXAMINER'S STATEMENr I bave completed my EXamin￿10n. I confirni that DQ matrrial n￿tr[S have cotne to my attention in conng¢tiOD with thc exajnination giying me cause ￿ believe that in any material respe£L l. accounting records were not kcpt in respect of the CIO as required by s¢ction 130 oftlie Act., or 2. the aCCOUDiS do not accord witb ihose records,. or 3. th¢ accounts do not comply with thc applicable requirements CQDcernillg the forni and content of the accouuts set out in the Charities (Accounts and Reports) Regulations 2008 other thdn ￿Y requirement that th¢ ￿CoUnts givE a Irue and fair view which As noi a matter consid¢r¢d &s pari of an independellt examillation. I have no conce]ll5 alld have come acT(￿S no othermatters in connectroll the examination to ￿￿7¢h atteniion shO￿d be drawn in this repori to enabl¢ a proper understanding of the accoutjts to be reached. IAN sH￿LEy fccA FOR AND ON BEHALF OF: PRE,NTIS & CO LLP CHARTERE.D AccouNfANts tNDEPENDENT EXAMtNERS 115¢ Milton Road Cambrkdge CB4 IKE r4 CAMPl4lCJNS IN CJl.OBAI. HEALT14 PACI￿. 5 riNANCIAI. SI'A'fEMfN'I'S POR'fiii.: PLRIOD fKOM 17T14 JULY 2023 1.0 5TJI APKII. 2024 EgAI.ANCI.: SHCEr 2024 Nolcs CIJRRENT ASSLI Cash ai honk 30ffi03 I.IAIIII.ITII.S CrLditors'. Due within one year 2,775 NI'I" CURRI..WT ASSF-. rs 27.%2% TOI'AI. NI.;T ASSFI'S TIIL I.'IJNDS 01-. 'fHF. CIIARITY esii'iclcd funds UnNwriLILd lunds 27,82 I'O'I-AI. CI IARII'Y I-.UNDS 27,828 'rh¢ financial slaiem¢nts wei¢ approved by thc trustees zs Matthew ()livL'r Chair of'i'rusices 'I'hc niiie8 on p￿ljeS 6 to 7 forn) pw1 of th¢5c fill￿¢]￿] S￿eme￿ts. CAMPAIGNS IN GLOBAL HEALTH PAGE 6 FINANCIAL s'fATEMENfs FOR THE PEiUOD FROM ITtH JULY 2023 TO 5TH APRIL 2024 NOTES TO"fFtE FINANCIAL STATEMENTS ACCOUNTING POLlCtES (al BASIS OF PREPARATION or rENANTCIAL STATEMEYrs Tlie financial stalem¢Dts have been preparcd under the historical cost Coll￿nho￿ with items recognised at Cost or transaction Yalue unless otherwise stated in the relevant notes to thes¢ financial staten)¢nts. 1.he financial SLatenLents have b¢en prepared in &ccordance ￿ith the Ststemenl of Recommended Practsce.. Accounting and Reporting by Charsties preparing their accounts in awordanee with tho Financial Reporting Siandard applicable in the United Kingdom and REpublic of Ireland Inls 102) { second ediiion) (eff¢¢tive l January 2019) and tbe Financial Reporting Standard applicable in the United Killgdom dnd Republic of Ireland (fRS 10?) and the Charities Aci 20II. 'rhe trustees consider there are no material U￿￿￿tntieS abo￿ the charriws ability to contiiiuc a8 a going concem. Ib) STA'fEMENT OF CASH FLOWS lTre trnstees have opted to take advantage of the amendment to Cbarities SORP FRS 102, wberc&s only larger charities are required to prep8re a SL3lernent of flow. Ic) INCOME Income rBpresents th¢ amount derived fro￿ the charitys ordinary activities. Income is recognised in the period in which the charity is enutled io Teceipt and the amount can be measured with reasoiiable certainty. No iTLcome is sknited nct of any associated expenditure. Granls ar¢ included in th¢ Statement of FTnauEia] Actiiryties on 8 receivablc b&si5. The balance of received fot specific purwses but not expmded during tbe period is shown in the rtrlevant Cund on the balance she¢t. Where ineo]ne is received in advance of entitlemcDt of receipl, its recogrLition is deferred and included in credttor5 as deferred inco]ne. Where eMtit]ernent occurs . beforc income is received, the in¢omc is accnse(L DunatiotJ5 arc also recognistd on a receivablc basis. As the Cbarity is not reCO￿lsed by HM Revenlle & Customs for Gift Aid, DO such claims are made to TecoveT incomc tax. 1￿come tax rEGoverable in r¢lation to invcsknent income is r￿ognised It the tkmc the investment inco￿¢ s rectivabl¢. (d) EXPENDrruRE All expcnditure is accoullted for on ap accruals basis. Charitable expenditure cotnprises those ubsLs illcurred bv the ¢h41tity ihe delivery of its acliN'itI￿ and services to beneficiaries. Governance costs includc costs associated wilh meeting th¢ consiituiional and 51atlltorJ' requirements of lh¢ charty and are part of the C]￿li￿S activitics. Expendilure is dlocatcd to expense headings on a d5rect cost basis. EXPENDITURF. ON CHARITABLE ACTivrrIES PERIOD EfyDED 5TFI APRIL 2024 Unrestricted Restricted 2024 2024 rolal 2024 Consultancy fees Wagcs & salaries ¢osts {llote 6) Software & I'r subscription5 Conference fees 1'raYelling Bank charg¢3 Foreign exchange10&8e5 Independ¢Tht ExRmination (soveMaT￿c) 16,214 6,806 16.214 6,806 208 200 2,259 157 yi 900 208 200 2259 157 39 900 52 3,763 23,072 26,835 CAMPAIGNS IN GLOBAL HEALTH PAGE 7 rNANCIAL s'fATEMENfs FOR THE PERIOD FROM 17fH JULY 2023 TO 5TH APRIL 2024 NO￿s TO THE FtNANCtAL STATEMENrs CASH AT BANK 2024 Campaign5 in Global Heahh (CGH) accounts Globa] Equality Cauca5 (GEC) accounts 13,590 17.013 30,603 CGH took over the hosting of GBC during the financial period CREDITORS 2024 IndetKndent Exa￿]natiOn accrual Social s¢curity and oth¢r tsxes 900 1,875 2,775 ACCUMULATE.D FUNDS PERIOD ENDED 5TH APRIL 2024 Balanw at 17th July 2023 Elalance ai 5th April 2024 IDcorn¢ Expenditure R strictcd ￿lldS FCDO grants received 'rOt￿ Restricted fundy 23,072 23,072 31.591 (23,072) {23,072) (3.763) (26,835) Unrestriclcd fuDds 27,828 TOTAL FUNDS 54,663 27,828 Restrictcd Funds FCDO grant ffioreign, Commonwealth & Development Office): These ￿lld5 are to be used to advance the h¢alth and wellbeing of L￿BT.￿ [￿pIe in low and rniddle incme countries. SI'AFF COSTS 2024 Wages and salaties Social Seiurity costs Pension costs 6,667 139 6,806 The avernge number of cmployc¢s during the year was l. Outstanding liabilitics at 5th April 2024 weTe £1.551 due to HM Reveuue and Customs &nd £324 to pensions provider. FINANCIAL COMhaTMENTS No FU￿ncIal or odLer futur¢ ¢OTnmitmcThts were identified a(5th April 2024. RELATED PARTY TL4NSACTIONS The trustws consider they are the key management and are not remunerdted. No expenses were reitnbursed during the year.