2020-08-31-accounts

AIDS CARE EDUCATION AND TRAINING FINANCIAL STATEMENTS

FOR

31 AUGUST 2020

Company Number 2245302 Charity Number 299293

ROBIN DILLAMORE LTD

Chartered Accountants and Business Advisers The Melbourne Centre, Melbourne Road Blacon, Chester CH1 5JQ

AIDS CARE EDUCATION AND TRAINING

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

CONTENTS	PAGES
Legal and administrative information	1
Report of the trustees	2 to 23
Independent examiner’s report	24
Statement of financial activities	25
Balance sheet	26
Notes to the financial statements	27 to 34

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AIDS CARE EDUCATION AND TRAINING

LEGAL AND ADMINISTRATIVE INFORMATION

Company registered number 2245302 Charity registered number 299293 Governing instrument Memorandum and articles of association dated 19 April 1988 Trustees T P Spencer, Chair K Simmonds (resigned 30[th] January 2020) T Brown F Coady N Casey A Bain (resigned 13[th] October 2020) M C Band (appointed 13[th] October 2020) M J Tynan (appointed 13[th] October 2020) Chief Executive Officer Sarah Smith (resigned 8[th] February 2020) Catherine Healey (appointed 8[th] February 2020) Registered office Abbey House Abbey Green Chester CH1 2JH Independent examiner Anna C R Benjumea Robin Dillamore Ltd Chartered Accountants The Melbourne Centre Melbourne Road, Blacon Chester CH1 5JQ Principal bankers Barclays Bank plc 53 The Broadway Ealing London W5 5JS Solicitors Taylor Brown 78 Whitby Road Ellesmere Port CH65 0AA

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

AIDS Care Education and Training Report of the trustees

2020

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

The trustees present their report and the independently examined financial statements for the year ended 31 August 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities (FRS 102) in preparing the annual report and financial statements of the charity.

CONSTITUTION

AIDS Care Education and Training is a charitable company limited by guarantee incorporated on 19 April 1988 with registered company number 2245302, and registered charity number 299293 in England and Wales. The working name of AIDS Care Education and Training is acet UK.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by the trustees, who are also the voting members of the company. They appoint new trustees, approve the independently examined accounts, and appoint the independent examiners to be used by the company on an annual basis at the annual general meeting. As the members of the company they also agree to contribute up to £1 in the event of the company winding up.

Trustees serve for a period of three years, after which period they can offer themselves for reelection. At regular meetings, the trustees agree the broad strategy and areas of activity for the charity, including consideration of grant making, reserves and risk management policies and performance. The trustees keep their skill requirements under review and in the event that a trustee retires or additional new trustees are required, they will seek out someone who is able to bring needed expertise. The appointment is the decision of the board. Following the identification of a potential trustee and a review of their expertise, the potential trustee is invited to meet the serving trustees and Chief Executive, after which a vote is carried out by the trustees. A new trustee would have an induction, which would include a meeting with the Chair and Chief Executive, provision of copies of the Memorandum and Articles of Association, board minutes, the last three years' annual reports and accounts and policies. Trustees are also encouraged to take part in training to enhance their effectiveness.

The day-to-day work of the charity is delegated to the Chief Executive and their team. Any major decisions that need to be made in between board meetings are discussed and agreed by e-mail or telephone communication between the Chief Executive and the trustees. The trustees are responsible for reviewing policies (in consultation with relevant staff) and for setting salary increases (with input from the Chief Executive) and employer pension contributions. Salaries are set through job evaluation and benchmarking and are reviewed for cost of living increases by the trustees on an annual basis with effect from 1"September.

Trustees are unpaid and receive no benefit from their work with the charity. The trustees are also involved in the acet UK grant-making process for international partners, guided by the Chief Executive and relevant staff. Any expenditure of £1,000 and above, outside of the agreed budget, must be approved by the trustees.

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

SUMMARY OF THE OBJECTS OF ACET UK

The objects of the Company are for the benefit of the public and as an expression of Christian faith and service:

• the provision and promotion of education and other measures which will assist in the prevention of Acquired Immune Deficiency Syndrome and

• the relief of need, sickness and distress of persons suffering from the said syndrome in any part of the world and

• for such charitable purposes ancillary to the said objects as the trustees may determine.

Through the delivery of relationships and sex education and training we

• equip young people to make wise and healthy relationship choices

• support parents to have honest conversations with their children, and

• train and enable educators to have the confidence, skills and resources they need to provide relationships and sex education to their community.

Through our international partners, we do all of the above and also

• Provide HIV care and prevention programmes, as well as addressing key drivers of HIV such as gender inequality and sexual gender-based violence.

acet UK and our international partners have shown that working in partnership with Christian organisations and the church is a highly effective way of achieving lasting cost-effective change.

Our approach is to:

1. Influence the thinking within church leadership so that they can embrace change and commit the church to strategic redirection

2. Identify and train key change agents such as youth workers, pastors, teachers and parents to become educators and counsellors within their local churches, communities and schools

3. Support those who we have trained so that they can fulfil their new mission independently ensuring that church congregations embrace key messages and action plans. In this way, new ministries become a mainstream component of church life and are sustained beyond our initial involvement.

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Our Vision

Our vision is culture transformed; a world where people have healthy self-esteem and respect for each other, leading to positive relationships and good sexual health.

We want to see people flourish and reach their potential because they understand how unique and precious they are. We want to see a world where people can build, enjoy and maintain safe and fulfilling relationships. We want to see culture transformed so that sex is valued and people are able to have a better understanding of human sexuality – our desire to connect deeply with others.

As an organisation that began as a Christian response to HIV and AIDS, we also want to see a shift in culture so that those living with HIV are fully integrated into every part of society.

Our Mission

acet UK is a Christian charity and our mission is: to equip and inspire individuals, schools, churches and organisations, in the UK and internationally, to transform culture by promoting healthy self-esteem, positive relationships and good sexual health.

Our mission is achieved through two projects: Esteem and International Support. Nationally, in the UK, the Esteem project encompasses our relationships and sex education work which includes our delivery of relationships and sex education to young people and training of external educators. Internationally, we support several partners who share our vision and values in subSaharan Africa, Eastern Europe, and Asia.

We do this by:

• Educating young people through our Esteem relationships and sex education (RSE) program

• Sharing our expertise on these issues through delivering Esteem RSE training and providing resources to those who work with young people and communities, including youth workers teachers and health practitioners

• Providing support to parents on how to talk to their children about relationships and sex

• Training and mobilising churches to facilitate conversations about relationships and sex

• Working with and training International partners who share our vision and are committed to mobilising the church to promote healthy relationships and good sexual health, and to respond to the HIV pandemic

• Providing a channel for donors to support the work of our international partners in delivering education and training, and care for those whose lives have been affected by HIV and AIDS.

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Outcomes

The intended outcomes of our work include:

• Healthier attitudes to relationships, sex, pornography and sexting

• Increased self-esteem and respect for others

• Better opportunities for vulnerable girls and women

• Raised awareness of sexual gender-based violence

• Reduction in teenage pregnancy and child marriage

• Better care and support for those living with HIV

• Increased access to HIV treatment and counselling

• Lower rates of HIV and STI transmission

• Better relational and sexual well-being for people across a range of communities

Our aims and objectives

In the UK, our long-term aim is that we become a centre of excellence for relationships and sex education delivery and training, ensuring that as many young people as possible receive highquality RSE from trained RSE educators equipped with relevant skills.

Our long-term objectives to meet this goal are:

• To be the partner of choice for RSE

• To provide high-quality development, training and support to our staff and beneficiaries

• To reach as many young people as possible in the shortest time frame, without losing quality

• To become known and trusted as the “go to” experts for RSE

• To recruit the best people as both staff and volunteers for maximum development of our beneficiaries

• To ensure diverse, sustainable funding streams

• To review, revise and implement all processes within acet UK to maximise efficiency and to establish us as a centre of excellence, role modeling good practice.

We will do this by:

• Creating specialised materials for specific groups of young people

• Being a credible and called upon faith voice in the field of relationships and sex education, enabling us to have increased influence in churches and an influence in the development of the government's relationships and sex education policies

• Raising our profile so that we can attract new members and so more people engage with our various levels of training

• Expanding our Esteem network membership through promotion and delivery of training courses

• Ensuring that all members continue to be equipped and supported following their initial training through regular contact, update training and conferences

• Continuing to deliver Esteem sessions to young people directly, predominantly in the areas where our two offices are based, in London and Cheshire.

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Our short-term objectives over the past year were to:

• Complete the development of the spiral curriculum

• Deliver a training day to support educators working with young people with severe mental health issues

• Promote and deliver our OCN accredited training course to provide educators with a level four accreditation to support them in accessing delivery in schools

• Engage with more parents through developing resources for them, running parent workshops and partnering with like-minded organisations to reach more parents

• Keep the members only area of our website up-to-date with new materials and resources

• Support schools and educators to be ready for statutory RSE in September 2020

• Facilitate a conference in October 2019

• Increase the number of young people reach through a delivery of lessons in Southwark to 1850

• Improve our presence on social media to raise awareness and facilitate greater engagement with potential service users and supporters

• Raise our profile by speaking at events and churches and in the media.

We are delighted to report that all these objectives were achieved over the course of the past year, including smashing our target and reaching 2069 young people in Southwark!

Our future plans to meet our long-term objectives include:

• Increasing promotion and delivery of our accredited training courses (including online) to provide educators with a level four accreditation in 'Teaching Relationships and Sex Education'

• Developing new ways to support and manage our growing Esteem Network with new materials, resources and training

• Delivering more training to support educators working with young people (including those with severe mental health issues)

• Engaging with more parents through developing resources for them, running workshops and partnering with like-minded organisations to reach more parents

• Continuing to support schools and educators to roll out the statutory RSE curriculum, particularly through COVID

• Increasing the number of young people reached through our lesson delivery in Southwark and surrounding areas

• Strengthening our brand identity to raise awareness, and facilitate greater engagement and understanding of relationships and sex education

• Raising our profile by speaking at events and churches and in the media

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

In terms of our international support work, a long-term aim is to support a few key international partners in becoming centres of excellence in their own context. This will mean more young people and adults receiving high-quality relationships and sex education, better care and support for those living with HIV, lower rates of HIV transmission, raised awareness of sexual gender-based violence, better opportunities for vulnerable girls and women, and overall better relational and sexual well-being for people across the range of communities.

Our long-term objectives to meet this goal are to:

• Actively fundraise for a few key international partners who share our vision and values and meet our funding criteria

• Provide technical support for those partners where appropriate, including supporting them in becoming more sustainable and helping them to improve their monitoring and evaluation processes

• Strengthen our relationships with our key partners through regular communication visits where possible

• Deliver Esteem training in the countries in which our key international partners are based, adapting the training and resources in collaboration with our partners.

Our short-term objectives over this past year, working towards our long-term aim and objectives, were to:

• Continue implementing our grant-making process with key international partners

• Visit the work being carried out by ACET Nigeria and provide further training on the Esteem program

• Visit the work of ACET Ukraine and provide technical support

• Continue building relationships with our donors and providing them with clear updates on the work they are supporting

• Seeking new donors to support our international work

Unfortunately, due to COVID, travel was impossible so we did not achieve all of these objectives, however we did continue to successfully fundraise for key partners and to build relationships with donors.

Our future plans to meet our long-term objectives for our international support work include:

• Continuing to implement and improve our grant-making process with key international partners

• Visiting the work being carried out by ACET Nigeria, the Shining Star project in Zimbabwe, ACET Ukraine and ACET Belarus where possible, given COVID measures and in-country insecurities

• Continuing to build relationships with our donors and to provide them with clear updates on the work they are supporting.

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

The trustee’s perspective on acet UK’s future direction

The trustees support the future direction of the charity in its aim to become a centre of excellence in the field of relationships and sex education and to support its international partners to be centres of excellence in their context.

Grant making policy

The trustees consider grant making an effective means of supporting other indigenous organisations to respond to the HIV pandemic in their communities. Grants are made on the basis of a combination of factors including whether the partner's work fits with our vision, and their capacity and effectiveness. These are measured by the quality of the partner proposals, evaluations and reports we receive, as well as through regular (online) contact and programme visits. This year, the trustees chose to continue to make grants to a small number of international partners with whom we have a previously-established relationships.

SUMMARY OF FINANCIAL ACTIVITIES

Total income is down by £46,463 on the previous year or 8%: a 11% drop in restricted income and a 7% increase in unrestricted income, broken down as follows.

• Funds held dropped by £334 which is less than 0.5%.

• The Esteem network income increased.

• However, the Big Give was solely for African projects this year, meaning a 100% decrease of £11,000, individual giving dropped by 10% to £3,235, and our grant funding reduced by 16%. There was no in-person training or resources income after January, and no paying conference held, due to the impact of COVID-19.

• The above was counterbalanced as we received £6,500 of new, one-off, donations for a faith-based project and we took our training online, running 5 more training courses than last year, meaning that overall the Esteem network income was actually up by £7,392, an increase of 8%.

• Income for Esteem Southwark dropped by £13,723, a decrease of 20%.

• Due to public health cuts, Southwark Council stopped funding our schools work in the borough (£24,000 in previous year).

• Due to COVID-19 and the closure of schools for the summer term, the schools’ workers were on furlough for a time. Furlough payments of £9,027 were received.

• Individual giving also dropped by £350, a decrease of 10%.

• Again, the Big Give was solely for African projects this year meaning a drop of £4,860.

• However, trust grants and income from lesson delivery increased (£4,711 and £1,750 respectively).

• International Support income dropped by £47,906, a decrease of 20%, o This was not unsurprising since in the previous year we received a large cash injection (£50,687) from another ACET organisation ceasing operations.

• We had also received a grant from a major donor to run an international conference in the previous year.

• The Big Give in this financial year brought in £15,744 for international support.

• Unrestricted income increased by 7% (£8,107).

• Trust Income increased by £17,693 as we re-engaged two previous trust funders and accessed some emergency COVID-19 funding.

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

• 'Other' individual giving also increased as we received a legacy gift of £13,000 and received £5,636 from an appeal we ran in light of the impact of COVID-19 on our activities and income.

• However, £14,411 of a major funder's pledge was delayed until the start of the 2020/21 year and our 'charity of the year' arrangement with a local school came to an end (this had raised £8,500 In the previous year).

Total expenditure decreased by £15,551, which is a drop of just over 3%.

• Total Esteem salary and HR costs increased as two staff were trained to become trainers, and so salaries increased by £7,772.

• With the launch of our online training, Esteem network programme costs increased by £5,950 (88%). This was mainly due to the initial outlay of new equipment for online delivery and the new physical course packs which we have sent out to each trainee in advance of the online courses.

• Esteem Southwark expenditure increased by £3,568 (5%) overall mainly due to the salary increases outlined above but savings were made elsewhere. There was no travel, meetings or printing for lessons due to school closures because of COVID-19 in the summer term. We also did not use sessional workers in the summer term because of the school closures, saving a further £820.

• International support costs were 13% lower (a decrease of £37,698). Though we increased the grants for both Zimbabwe and Nigeria, and also passed on a £15,000 legacy gift to Uganda, the grant to Nireekshana decreased, the International Support Officer post was vacant for 6 months, and virtually no international travel was made this year due to COVID-19. Additionally, the previous year, we had the costs of an international conference, which was funded by major donors.

• Unrestricted costs increased by £19,304 mainly due to staff changes and recruitment costs. For example, our Fundraiser post was vacant for 10 months of the previous year. COVID-19 did mean there were savings elsewhere, such as a reduction in travel costs incurred (a saving of £1,401).

The 2019/2020 year finished with reserves of £267,867 of which £145,470 is for international support grants and delivery of the Esteem programme. Unrestricted Funds at the year-end were £122,397, in line with our reserves policy.

Reserves

acet UK has accumulated reserves which are, as far as possible, maintained at a level to cover at least 3 months of expenditure and redundancy pay. In the event of a significant change in income, the main concerns of the trustees are that acet UK 's beneficiaries and service users continue to be provided for, and to ensure that staff can continue working, primarily to secure new funding. The trustees consider that the fund reserves of £122,397 at the end of the 2019/2020 financial year were adequate but not excessive.

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Significant Events and Major risks

The special measures introduced by the Government, in response to COVID 19, were unexpected and have impacted acet UK . But the charity has continued to operate effectively albeit differently: at a reduced level in some areas e.g. schools work, but actually increased in other areas e.g. online training. The board of trustees are constantly monitoring the situation: scenario plans, financial projections and cash flow forecasts have been produced and are being scrutinised on a regular basis at the time of writing the situation and future prospects are still encouraging.

The trustees have acknowledged the need to identify the possible risks acet UK is exposed to and have drawn up the risk map detailing major risks. These risks have been identified under the following key headings:

1. Governance,

2. Operational,

3. Financial,

4. Environmental/external,

5. Compliance.

These risks have been reviewed and systems and procedures have been established to manage them.

Our policy is for the trustees and Chief Executive to review the risk map every six months. Fundraising, in particular, is a major risk factor and the procedures in place to manage this risk include diversifying our funding streams; raising our brand awareness and acquiring new individual donors; ensuring strong reporting processes are in place; high quality donor care; and increasing our income generating activities. This is in line with our long-term objective of increasing our membership and delivering more training courses and also with a short-term objective for the year of exploring new fundraising opportunities.

The trustees have acknowledged that a key way of managing the range of the risks identified is to ensure that acet UK ‘s policies are regularly reviewed and implementation is ensured. The schedule of policy reviews has been drawn up and a selected number of policies are reviewed and updated when necessary in each board meeting.

Funding sources

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Going Concern

Considering our reserves and anticipated recurring income, the Trustees are confident that the Charity remains a going concern for at least twelve months from the date of approval of these accounts.

Summary of activities for the public benefit

The trustees confirmed that they have referred to the advice contained in the Charity £22,772 Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in future planning activities.

The following summary represents examples of the charitable activities that acet UK is involved with and the achievements that have been made towards our objectives.

A new CEO was appointed in January 2020, (the previous CEO moving into the fundraising role) and a new International Support Officer started with us in June. We have also recruited several part time volunteers to increase our knowledge and skills base.

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

COVID created many opportunities for us, not least taking our training online and over the course of the year we were able to reach 81 youth workers with our accredited training course, including 39 who were trained online.

Two more of our staff became trained as Level 3 (RQF, Regulated Qualifications Framework) Trainers in Education and Training, bringing us to a total of 4 trained RSE trainers. Our Esteem network of RSE Educators grew to 192 members who together reached at least 37,995 young people with relationships and sex education.

Our own schools work reached 3,173 young people, meaning together we reached over 41,000 young people in the UK this year!

Our international work continued to flourish and you can read about these success stories in more detail below.

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AIDS CARE EDUCATION AND TRAINING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Esteem Southwark

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AIDS CARE EDUCATION AND TRAINING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Esteem Southwark

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Esteem Network Prior to the first lockdown, we delivered four of our accredited Esteem courses in London, Chester, Devon and Brighton and we were due to deliver other courses in person later in the year. However, COVID 19 disrupted these plans and our staff quickly adapted our inperson training to be run online. The online courses proved to be so popular that we delivered extra courses in April, June/July AND August! We were delighted that we were able to reach more than double the number of trainees we had hoped for (the original target was 36) and have a run three more courses

than anticipated.

In total, over the past academic year, 81 youth worker educators have participated in our accredited training courses (with 39 of those attending online training). Training online has increased our reach, with students from South Africa, Slovakia, Isle of Man, Scotland, Germany & Italy.

The Esteem Network has been thriving- with over 170 members now. We ran 11 webinars - 4 support /chat type/ open questions and 7 videos (available to members online) on various aspects of how to train and teach online.

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AIDS CARE EDUCATION AND TRAINING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Partnerships

Our partnerships have continued to thrive. Youth for Christ asked us to run an online RSE workshop for 25 staff, and we also delivered an online workshop on porn culture for Spurgeon’s College.

We have also been in demand as podcast guests and were interviewed on a Youthscape podcast about young people and health promotion.

We have also run sessions with Spurgeon’s

College and The London School of Theology and look forward to continuing to work with them in the future, as well as offering their students second and fifth year placements with us.

Early on in the pandemic, we realised that many of our members, especially those who are lone workers, were feeling isolated and struggling to know how to reach the young people they work with. We ran eight online, member training meet-ups which developed our members’ skills in delivering online sessions and provided them with support, encouragement and a sense of belonging through what have been very difficult times.

Due to popular demand, we delivered our training 'Relationships and sex education (RSE) with young people experiencing mental ill health' twice, in-person and then online, and we hosted a webinar with two online sexual health experts, sharing top tips on delivering RSE online. 31 people attended this, including non-members.

Prior to lockdown, we were invited to deliver parents’ evenings in schools in Kensington and Chelsea, as part of consultation with parents on the statutory status of relationships and sex education. We then had to adapt these to an online format because of lockdown and were not sure how well this would translate. However, we were delighted that 30 parents participated (only 20 had been expected) and there were many in-depth and helpful conversations in the breakout rooms.

Over the summer, we delivered online INSET RSE training days to 39 teachers. One teacher commented that the INSET day was:

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AIDS CARE EDUCATION AND TRAINING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

International Support

We support a few key international partners in sub-Saharan Africa, Eastern Europe, and Asia by raising funds and providing technical support. The following summaries highlight the work of three of our key international partners. This year we also ran our first international conference, with over 120 people in attendance and conducted in 4 different languages!

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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Shining Star Project, Zimbabwe

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

Shining Star Project, Zimbabwe

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020

TRUSTEES' RESPONSIBILITIES STATEMENT

The trustees (who are also directors of AIDS Care Education and Training 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgments and accounting estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website.

INDEPENDENT EXAMINER

The charity's independent examiner is Anna Benjumea of Robin Dillamore Ltd, Chartered Accountants and Business Advisers.

In preparing this report, the trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the trustees on 13[th] April 2021 and is signed on their behalf by:

T P Spencer Chair

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AIDS CARE EDUCATION AND TRAINING

REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS

We report on the financial statements for the year ended 31 August 2020 set out on pages 25 to 34.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) or under Part 16 of the Companies Act 2006 (the Companies Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the Charities Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, I have reasonable cause to believe that

• (1) in all material respects the requirements:

• to keep accounting records in accordance with section 386 of the Companies Act; and

• to prepare accounts in accordance with the accounting requirements of section 396 of the Companies Act and with the methods and principles of the SORP;

have been met; and

• (2) there are no material matters to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Anna C R Benjumea ACA

The Melbourne Centre, Melbourne Road, Blacon, Chester CH1 5JQ

Date: 19[th] April 2021

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AIDS CARE EDUCATION AND TRAINING

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2020

(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

		Unrestricted	Restricted	Totals	Totals
		Funds	Funds	2020	2019
	Note	£	£	£	£
INCOME AND ENDOWMENTS FROM
Income from generated funds
Donations and legacies	2	130,824	357,548	488,372	553,090
Income from Charitable Activities3		-	66,010	66,010	47,618
Income from Investments		617	-	617	754
Other income		-	-	-	-
		───	───	───	───
TOTAL INCOME AND ENDOWMENTS		131,441	423,558	554,999	601,462
		───	───	───	───
EXPENDITURE ON
Raising funds	4	29,383	-	29,383	25,265
Charitable activities
Grants payable	5	-	272,434	272,434	287,362
Costs of activities	6	-	166,878	166,878	185,325
Support costs	7	105,647	7,396	113,043	99,337
		───	───	───	───
TOTAL EXPENDITURE		135,030	446,708	581,738	597,289
		───	───	───	───
NET INCOME/(EXPENDITURE)
FOR THE YEAR		(3,589)	(23,150)	(26,739)	4,173
Transfer of funds		(29,454)	29,454	-	-
Other recognised gains / (losses)
Other gains / (losses)		-	-	-	-
		───	───	───	───
Net movement in funds for the year		(33,043)	6,304	(26,739)	4,173
Balances brought forward		155,440	139,166	294,606	290,433
		───	───	───	───
Balances carried forward		122,397	145,470	267,867	294,606
		───	───	───	───

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 27 to 34 form part of these financial statements.

Page 26

AIDS CARE EDUCATION AND TRAINING

BALANCE SHEET

31 AUGUST 2020

	Note		2020		2019
		£	£	£	£
FIXED ASSETS	10
Tangible assets			1,892		2,799
CURRENT ASSETS
Debtors	11	7,768		43,560
Cash at bank and in hand		267,623		256,506
		────		────
		275,391		300,066
CREDITORS:amounts falling
due within one year	12	(9,416)		(8,259)
		────		────
NET CURRENT ASSETS			265,975		291,807
			────		────
NET ASSETS			267,867		294,606
			────		────
FUNDS
Unrestricted funds	13		122,397		155,440
Restricted funds	13		145,470		139,166
			────		────
TOTAL FUNDS	14		267,867		294,606
			────		────

For the financial year in question the charity was entitled to exemption under section 477 of the Companies Act 2006 (the Act) relating to small companies.

No members have required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Act.

The trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime, and in accordance with the Section 1A of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

These financial statements were approved by the trustees on 13[th] April 2021 and are signed on their behalf by:

T P Spencer T Brown Chair Trustee

The notes on pages 27 to 34 form part of these financial statements.

Page 27

AIDS CARE EDUCATION AND TRAINING

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention, and in accordance with the Companies Act 2006, the Charities Act 2011, the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities (FRS 102)”, and Section 1A of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Company status

The charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Fund accounting

Unrestricted funds are general funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income and gains are allocated to the appropriate fund.

Income and endowments

All income and endowments are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

No amounts are included in the financial statements for services donated by volunteers.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at headquarters.

Page 28

AIDS CARE EDUCATION AND TRAINING

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

ACCOUNTING POLICIES (continued)

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

- Fixtures and fittings	20% on cost
- Computer equipment	33% on cost

2. DONATIONS AND LEGACIES

	2020	2019
	£	£
Unrestricted donations	130,824	122,580
Restricted donations	357,548	430,510
	───	───
	488,372	553,090
	───	───

The donations above are shown inclusive of the corresponding amounts of Gift Aid tax reclaimable.

3. INCOME FROM CHARITABLE ACTIVITIES

	2020	2019
	£	£
Training income	39,542	22,558
Lesson delivery	22,805	22,285
Membership income	3,663	2,775
	───	───
	66,010	47,618
	───	───

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AIDS CARE EDUCATION AND TRAINING

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

4. RAISING FUNDS

			2020	2019
			£	£
			───	───
	Fundraising costs		29,383	25,265
			───	───
5.	GRANTS PAYABLE
			2020	2019
			£	£
	Grants to other NGOs:
	-	Africa	139,789	112,120
	-	Asia	41,500	64,305
	-	Central Asia	-	-
	-	Europe	91,146	110,937
			───	───
			272,434	287,362
			───	───
6.	CHARITABLE ACTIVITIES
			2020	2019
			£	£
	Book printing and distribution		94	750
	Programme costs:
	-	UK staff	153,224	158,919
	-	Other costs	13,560	25,656
			───	───
			166,878	185,325
			───	───

The programme costs represent expenditure on project cycle management, fundraising training and capacity building for international partners.

Page 30

AIDS CARE EDUCATION AND TRAINING

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

7. SUPPORT COSTS

7. SUPPORT COSTS
	2020	2019
	£	£
Other office costs	47,344	42,954
Staff costs	61,645	51,956
Bank charges	120	140
Depreciation	1,605	2,074
Independent examiner’s fees	1,588	1,588
Insurances	741	625
	───	───
	113,043	99,337
	───	───

8. TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES

No remuneration was paid to the trustees for their services as trustees and no expenses were reimbursed during the year (2019 - £nil). The trustees donated a total amount of £4,700 during the year to the charity (2019 - £2,838).

9. STAFF COSTS

STAFF COSTS
	2020	2019
	£	£
Wages and salaries	223,869	205,700
Employer’s national insurance	17,054	16,367
	───	───
	240,923	222,067
	───	───

No employee received emoluments, as defined for taxation purposes, amounting to over £60,000 in the tax year. The total paid to key management personnel during the year was £60,271 (2019 - £48,841). Contributions to a pension fund for the benefit of employees of £7,888 have been made during the year (2019 - £7,931).

The average monthly number of employees during the year was:

	2020	2019
	Number	Number
Full-time staff	4	4
Part-time staff	4	4
	───	───
	8	8
	───	───

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AIDS CARE EDUCATION AND TRAINING

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

10. FIXED ASSETS

Cost or valuation As at 1 September 2019 Additions Disposals As at 31 August 2020 Depreciation As at 1 September 2019 Charge for the year Disposals As at 31 August 2020 Net book values As at 31 August 2020 As at 31 August 2019	Fixtures and fittings Computer equipment TOTAL £ £ £ 2,223 9,111 11,334 - 699 699 - - -
	2,223 9,810 12,032
	1,626 6,907 8,533 238 1,367 1,605 2 - 2
	1,866 8,275 10,140
	357 1,535 1,892
	597 2,204 2,801

11. DEBTORS

	2020	2019
	£	£
Gift aid recoverable	5,458	6,435
Other debtors	2,310	37,125
	───	───
	7,768	43,560
	───	───

12. CREDITORS: amounts falling due within one year

	2020	2019
	£	£
Taxation and social security	7,055	6,286
Accruals and deferred income	1,575	1,575
Other creditors	786	398
	───	───
	9,416	8,259
	───	───

Page 32

AIDS CARE EDUCATION AND TRAINING

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

13. STATEMENT OF FUNDS

Unrestricted funds General reserves Restricted funds: ACET Belarus ACET Congo ACET India ACET Nigeria ACET Russia ACET Slovakia ACET Thailand ACET Uganda ACET Ukraine Zimbabwe – Nehemiah Project Nakulabye School, Uganda Books Friends of ACET Uganda Uganda appeal Tearfund Uganda Miscellaneous International International Programme Support ACET CCP Zimbabwe Translations (E Europe / C Asia Support) ACET DRC medical fund Esteem Southwark Esteem Network Total restricted Total funds	At 1 September 2019 Income Expenditure Transfers * Gains and losses At 31 August 2020 £ £ £ £ £ £ 155,440 131,441 (135,030) (29,454) - 122,397
	- 25,296 (25,296) - - - 23,136 4,708 (24,000) (3,844) - - - 3,700 (3,700) - - - - 44,250 (39,250) - - 5,000 - - - - - - - - (850) 850 - - 23,083 51,798 (37,800) (2,093) - 34,988 7,200 22,200 (22,200) - - 7,200 - 65,000 (65,000) - - - 2,500 27,750 (28,750) - - 1,500 1,557 2,640 (1,797) - - 2,400 - - (94) 94 - - 11,579 13,403 (14,515) (1,000) - 9,467 - 9,026 (6,877) - - 2,149 - 100 (100) - - - 4 - - - - 4 - - (34,419) 34,419 - - 1,201 2,122 (1,000) - - 2,324 - - (1,028) 1,028 - - 2,634 - (1,300) - - 1,334 24,120 55,992 (79,983) - - 129 42,152 95,573 (58,749) - - 78,977
	139,166 423,558 (446,708) 29,454 - 145,470
	294,606 554,999 (581,738) - - 267,867

• Net transfers of £29,454 were made from unrestricted funds to restricted funds to enable acet UK’s implementing partners to deliver their care, education and training programmes as planned.

The general reserves are the free funds of the charity which are not designated for particular purposes. These funds will be used to make commitments to partners to enable them to deliver their core services, whilst retaining sufficient funds to comply with acet UK’s reserves policy.

Funds are received and distributed for International ACET Programmes and in support of the general printing, translation and distribution of ACET publications.

Fund balances held for ACET Thailand House of Grace, Friends of ACET Uganda, ACET CCP and DRC medical fund are transferred when requested by the project.

Page 33

AIDS CARE EDUCATION AND TRAINING

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 August 2020 represented by: Fixed assets Current assets Current liabilities	Unrestricted funds £ 1,892 129,921 (9,416) 122,397	Restricted funds £ - 145,470 - 145,470	Total £ 1,892 275,391 (9,416) 267,867

Sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with any restrictions.

15. STATEMENT OF CASH FLOWS

Cash flows from operating activities: Net cash provided by (used in) operating activities Cash flows from investing activities: Dividends, interest and rents from investments Proceeds from the sale of property, plant and equipment Purchase of property, plant and equipment Proceeds from sale of investments Purchase of investments Net cash provided by (used in) investing activities Cash flows from financing activities: Repayments of borrowing Cash inflows from new borrowing Receipt of endowment Net cash provided by (used in) financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Change in cash and cash equivalents due to exchange rate movements Cash and cash equivalents at the end of the reporting period

2020 2019 Note £ £ 11,815 (32,931) (Note 15) - - - - (698) (521) - - - - (698) (521) - - - - - - - - 11,117 (33,452) 256,506 289,958 (Note 16) - - 267,623 256,506 (Note 16)

Page 34

AIDS CARE EDUCATION AND TRAINING

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

16. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the statement of financial activities) Adjustments for: Depreciation charges (Gains)/losses on investments Loss/(profit) on the sale of fixed assets (Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities . ANALYSIS OF CASH AND CASH EQUIVALENTS Cash in hand Notice deposits (less than 3 months) Overdraft facility repayable on demand Total cash and cash equivalents

2020 2019 £ £ (26,739) 4,173 1,605 2,074 - - - - - - 35,792 (39,125) 1,157 (53) 11,815 (32,931)

2020 2019 £ £ 267,623 256,506 - - - - 267,623 256,506

16. ANALYSIS OF CASH AND CASH EQUIVALENTS