## **AIDS CARE EDUCATION AND TRAINING**
## **FINANCIAL STATEMENTS**
## **FOR**
## **31 AUGUST 2021**
**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 2021**
|**CONTENTS**|**PAGES**|
|---|---|
|Legal and administrative information|**1**|
|Report of the trustees|**2 to 26**|
|Independent examiner’s report|**27**|
|Statement of financial activities|**28**|
|Balance sheet|**29**|
|Notes to the financial statements|**30 to 37**|
**Page 1**
## **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|
||A Bain (resigned 13thOctober 2020)|
||M C Band (appointed 13thOctober 2020)|
||T Brown|
||F Coady (resigned 23rdFebruary 2022)|
||N Casey|
||V Damilola (appointed 25thNovember 2021)|
||M J Tynan (appointed 13thOctober 2020)|
||C Turland (appointed 15thJuly 2021)|
|**Chief Executive Officer**|Catherine Healey|
|**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|
**Page 2**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
AIDS Care Education and Training Report of the trustees
2021
**Page 3**
**AIDS CARE EDUCATION AND TRAINING**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
The trustees present their report and the independently examined financial statements for the year ended 31 August 2021. 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[st] 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.
**Page 4**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **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.
**Page 5**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **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.
**Page 6**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **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 relationships & sex education
- 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 relationships & sex education
- 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.
**Page 7**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
Our short-term objectives over the past year were to:
- Promote and deliver six OCN accredited training courses to provide 56 educators with a level four accreditation to support them in accessing delivery in schools
- Engage with 50 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
- Continue to support schools and educators for statutory relationships & sex education
- Increase the number of young people reached through delivery of Relationships and Sex Education lessons in Southwark to 2160
- Improve our presence on social media to raise awareness and facilitate greater engagement with potential service users and supporters
- Raise our profile and increase UK partnerships by speaking at events and churches and in the media.
COVID and the multiple lockdowns obviously had a significant effect on our achievements this year, and whilst we didn’t quite reach the numbers of young people that we had hoped - we smashed our other targets!
We were delighted to be able to deliver not six, but TEN accredited courses training a total 127 educators - well over double our target of 56!
Despite not being able to set foot in schools, we still reached 1711 young people in Southwark through live video lessons, not quite our target (2160) but very close given the circumstances! And our schools work in Westminster reached a further 478, meaning we reached 2189 in total in our London schools.
We smashed our parents’ targets, reaching 151 parents through online parents’ evenings and workshops. It would appear that online parent events are better attended than in person sessions!
We had media articles in the South Wales Baptist Association (twice), Premier Youthwork magazine, “Further together” Facebook live stream, and a podcast for London School of Theology, as well as speaking at Spurgeon’s College, Moorlands College and the London School of Theology several times. We were also delighted to create a new Abrahamic faithbased resource for a network of Muslim schools in collaboration with several Ayatollahs and the Board of Deputies of British Jews. This has been circulated widely.
Our future plans to meet our long-term objectives include:
- Increasing promotion and delivery of our accredited training courses (including online) to provide 108 educators with a 'Teaching Relationships and Sex Education' level 4 accreditation
- 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, piloting our advanced practitioner training
**Page 8**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
- 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 relationships & sex education curriculum, including creating a new racial identity project as part of our Esteem offering
- Increasing the number of young people reached through our lesson delivery in Southwark and surrounding areas to 2720
- 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 and partnering with like-minded organisations
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 our partners and provide further training on the Esteem program when possible.
- 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
Due to COVID, we were unable to visit any of our partner organisations, but we continued to collaborate and support all of them online, and some of them financially, as well as building relationships with our current donors and providing them with clear updates on the work they are supporting. We were also extremely fortunate to secure some new support for our work overseas.
**Page 9**
**AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
Next year we want to:
- Continue implementing our grant-making process with key international partners
- Start a new partnership with Crossroads KZN in South Africa
- Visit the work being carried out by our partners and provide further training on the Esteem program when possible, given COVID measures and in-country insecurities.
- Continue building relationships with our donors and providing them with clear updates on the work they are supporting
- Seek new donors to support our international work
## **The trustee’s perspective on acet UK’s future direction**
Four new trustees were recruited to our board to increase their knowledge and skill set. We were delighted to welcome two more women onto the board bringing our ratio to a 60:40 split, male to female. We also welcomed our first black trustee and look forward to increasing our diversity in the future.
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 relationship.
## **SUMMARY OF FINANCIAL ACTIVITIES**
Total income increased by £54,693 against the previous year (9.9%). However, this figure is skewed by fundraising appeals for funds held. Without funds held, income actually decreased by 2.6% (£12,601).
- Funds held income increased by £67,354 (88%) mainly due to fundraising appeals for Uganda, including the new Targeting Teen Pregnancy Project in Mbale.
- Esteem income increased by 26.5% (£38,294).
- Lesson delivery income was £3,055 lower due to COVID school closures and restrictions on external speakers.
- However, taking training online because of the COVID restrictions increased the accessibility and geographical reach of the courses and workshops, so training brought in £12,889 more than the previous year (an increase of 8.6%). To meet the increased demand for online training, we ran more accredited courses than the previous year and increased the number of trainees on each course slightly.
- As no in-person events were held, opportunities for selling Esteem resources were drastically reduced so income from resource sales dropped by 70%.
**Page 10**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
- Membership income increased very slightly. COVID impacted some of our members ability to carry out their work and a number of memberships lapsed or were put on hold as a result. New memberships counterbalanced much of this effect.
- We took part in the Champions for Children online matched funding campaign for the first time in summer 2021, and our Christmas Challenge project also included the Esteem programme this year. We had not received any income for Esteem through the Big Give platform in the previous year, but the two campaigns this year raised £14,284.
- Individual giving for Esteem fell by 37% (£8,485) mainly due to one off gifts in the previous year for a specific project, which totalled £6,500. We also saw some regular donors reduce or stop their giving due to changes in circumstances.
- Trust income for Esteem grew by 58.7% (£18,786). £29,286 was received from new funding relationships.
- £2,324 was claimed from the government furlough scheme, when our schools workers were unable to deliver lessons due to school closures. We also received £2,276 from the government Kickstart scheme, for employing a young person for six months.
- International Support income dropped by £33,051, a decrease of 16.9%.
- The Big Give Christmas Challenge was not solely for international support this year, but still raised £13,258 for Nigeria and Zimbabwe.
- A major funder gave their £5,650 pledge for Zimbabwe as matched funding in the Big Give Christmas Challenge.
- Income for India is now being treated as funds held, as we are not actively fundraising for the project.
- Individual giving for international support fell by £13,745 (71%) mainly due to a one off donation the previous year of £10,000 for Nigeria.
- Trust income fell by £10,460 (17.7%).
- Unrestricted income decreased by 8.3% (£10,876).
- Trust income decreased by 69.7% (£20,383) due to changes in funding relationships, and emergency COVID funding awarded in the previous year.
- Individual giving fell slightly by less than 1% (£934). Although some regular donors had to reduce or stop their giving due to changes in circumstances, we were blessed with a legacy gift of £14,757 in August 2021.
Total expenditure decreased slightly by £15,177, which is a drop of 2.6%.
- Esteem training costs increased by 24.3% (£1,749) as we ran more courses for a higher number of trainees.
- Travel costs fell by £1,595 (87%) due to COVID restrictions on international and national travel, no in-person training being held, and lesson delivery taking place by live video feed.
- Office rental costs were reduced by £2,700 (25%) due to COVID and an increase in home working. For the same reason, other office costs were also reduced.
- Due to the cancellation of exhibiting events because of COVID, the cost of attending these fell by £3,289 (97%).
- Total Esteem salary and HR costs increased by £38,429 (35%) due to the redistribution of pension costs for Esteem, redistribution of administration salaries (as the administrator is spending the majority of their time working on the Esteem programme due to the increase in demand) and all roles being filled for the entire year. Unrestricted support salary costs fell as a result.
**Page 11**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
- International support salaries increased by 33.1% (£11,392) as the International Support Officer role had been vacant for much of the previous year. Pension costs were redistributed by programme.
- Fundraising salary costs rose by 70% (£18,284) as the Fundraising Manager role had been vacant for much of the previous year. We also spent £6,144 on external fundraising support due to the difficulties of fundraising brought about by the pandemic.
- Support salary and HR costs fell by 67.7% (£57,624) mainly due to the redistribution of the administrator’s salary now working mainly on the Esteem programme, and the redistribution of pension costs by programme. There were also no recruitment costs this year (a fall of £12,505).
- International support grants reduced by 21% (£44,818) as acet UK is no longer actively fundraising India and the Democratic Republic of Congo. A delay in a 2017/18 grant to Uganda to the 2018/19 year meant that last year’s grant was inflated by £7,800 higher.
- Funds held grants increased by £36,703 (59.6%). This was due to India now being treated as funds held (£16,133) and a 2019-20 grant to Thailand being delayed to the start of the 2020-21 year (£14,646).
The 2020/21 year finished with reserves of £310,998 of which £95,768 is for funds held grants, £3,541 for international support grants and £98,037 for delivery of the Esteem programme. Unrestricted Funds at the year-end were £113,652, 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 £113,652 at the end of the 2020/2021 financial year were adequate but not excessive.
## **Significant Events and Major risks**
The special measures introduced by the Government in response to COVID have continued to impact **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,
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
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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Other
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **Summary of activities for the public benefit**
The trustees confirmed that they have referred to the advice contained in the Charity 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.
COVID continues to create many opportunities for us, not least taking our training online including all our accredited, INSETS and bespoke training days. Together with the relationships & sex education educators we have trained, we were able to reach in excess of 35,000 young people this year! This number is quite a conservative estimate as it is difficult to gauge exactly how many young people were reached online through videos, as they only track viewer numbers, not their ages.
Despite COVID and many lockdowns, our international work continued albeit at a mostly reduced rate and you can read about the success stories below.
Very grateful thanks to all those who have supported us so generously. We would like to express our appreciation to all our many donors, both individuals and trust funds.
**Page 14**
# **AIDS CARE EDUCATION AND TRAINING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **The Esteem**
## **Network**
**Page 15**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
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# **AIDS CARE EDUCATION AND TRAINING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **Esteem Schools Work**
This academic year has been like no other! COVID-19 had a huge impact on our schools work as we have not been able to set foot in any of our partner schools! We didn’t quite manage to reach our target of 2160 young people in Southwark; however, we are delighted that despite all the odds, we came very close! We reached a total of 2189 young people with multiple sessions: 1711 young people in Southwark and 478 young people in Westminster. Each session helps young people to develop critical thinking skills and equipped them to make wise and healthy choices around relationships and sex.
**Page 18**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **Supporting parents**
Rape culture has had a prominent place in news headlines this year with more than 51,060 people sharing horrific experiences of toxic sexual behaviours on the Everyone’s Invited website.
Shockingly, 2000 schools are named in these testimonies as places where right culture is present, with a significant proportion of these being in London. Schools and parents have responded to the raised awareness of the serious problem, and as a result we are getting more interest in our work, especially as we have a preventative focus. We have delivered parent workshops to 151 parents to support them in having open and honest conversations with the children about relationships and sex, and we expect the demand for these workshops to increase in the new academic year.
We are so grateful to all of our donors who have made this year so successful despite COVID.
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# **AIDS CARE EDUCATION AND TRAINING**
# **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
We are grateful to Medical Missionary News for providing funding for this project
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# **AIDS CARE EDUCATION AND TRAINING**
# **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
We are grateful to Medical Missionary News for providing funding for this project
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# **AIDS CARE EDUCATION AND TRAINING**
# **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
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## **AIDS CARE EDUCATION AND TRAINING**
# **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
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# **AIDS CARE EDUCATION AND TRAINING**
# **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
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# **AIDS CARE EDUCATION AND TRAINING**
# **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021**
## **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 ………….. 2022 and is signed on their behalf by: 14th March
T P Spencer Chair
**Page 27**
## **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 2021 set out on pages 28 to 37.
## **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: ………… 2022 15 / 03/
**Page 28**
## **AIDS CARE EDUCATION AND TRAINING**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 AUGUST 2021**
## **(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)**
|||Unrestricted|Restricted|**Totals**|Totals|
|---|---|---|---|---|---|
|||Funds|Funds|**2021**|2020|
||**Note**|£|£|**£**|£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Income from generated funds||||||
|Donations and legacies|**2**|120,480|414,009|**534,489**|488,372|
|Income from Charitable Activities**3**||-|75,119|**75,119**|66,010|
|Income from Investments||84|-|**84**|617|
|Other income||-|-|**-**|-|
|||───|───|───|───|
|**TOTAL INCOME AND ENDOWMENTS**||120,564|489,128|**609,692**|554,999|
|||───|───|───|───|
|**EXPENDITURE ON**||||||
|Raising funds|**4**|53,141|-|**53,141**|29,383|
|Charitable activities||||||
|Grants payable|**5**|-|264,413|**264,413**|272,434|
|Costs of activities|**6**|-|208,972|**208,972**|166,878|
|Support costs|**7**|39,905|130|**40,035**|113,043|
|||───|───|───|───|
|**TOTAL EXPENDITURE**||93,046|473,515|**566,561**|581,738|
|||───|───|───|───|
|**NET INCOME/(EXPENDITURE)**||||||
|**FOR THE YEAR**||27,518|15,613|**43,131**|(26,739)|
|Transfer of funds||(36,263)|36,263|-|-|
|Other recognised gains / (losses)||||||
|Other gains / (losses)||-|-|**-**|-|
|||───|───|───|───|
|Net movement in funds for the year||(8,745)|51,876|**43,131**|(26,739)|
|Balances brought forward||122,397|145,470|**267,867**|294,606|
|||───|───|───|───|
|Balances carried forward||113,652|197,346|**310,998**|267,867|
|||───|───|───|───|
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 30 to 37 form part of these financial statements.**
**Page 29**
## **AIDS CARE EDUCATION AND TRAINING**
## **BALANCE SHEET**
## **31 AUGUST 2021**
||**Note**||**2021**||2020|
|---|---|---|---|---|---|
|||**£**|**£**|£|£|
|**FIXED ASSETS**|**10**|||||
|Tangible assets|||**1,718**||1,892|
|**CURRENT ASSETS**||||||
|Debtors|**11**|**3,846**||7,768||
|Cash at bank and in hand||**311,989**||267,623||
|||────||────||
|||**315,835**||275,391||
|**CREDITORS:**amounts falling||||||
|due within one year|**12**|**(6,555)**||(9,416)||
|||────||────||
|**NET CURRENT ASSETS**|||**309,280**||265,975|
||||────||────|
|**NET ASSETS**|||**310,998**||267,867|
||||────||────|
|**FUNDS**||||||
|Unrestricted funds|**13**||**113,652**||122,397|
|Restricted funds|**13**||**197,346**||145,470|
||||────||────|
|**TOTAL FUNDS**|**14**||**310,998**||267,867|
||||────||────|
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.
14/03/ These financial statements were approved by the trustees on ……….. 2022 and are signed on their behalf by:
T P Spencer T Brown Chair Trustee
**The notes on pages 30 to 37 form part of these financial statements.**
**Page 30**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2021**
## **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 31**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2021**
## **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**
||**2021**|2020|
|---|---|---|
||**£**|£|
|Unrestricted donations|**120,480**|130,824|
|Restricted donations|**414,009**|357,548|
||───|───|
||**534,489**|488,372|
||───|───|
The donations above are shown inclusive of the corresponding amounts of Gift Aid tax reclaimable.
## **3. INCOME FROM CHARITABLE ACTIVITIES**
||**2021**|2020|
|---|---|---|
||**£**|£|
|Training income|**51,531**|39,542|
|Lesson delivery|**19,750**|22,805|
|Membership income|**3,838**|3,663|
||───|───|
||**75,119**|66,010|
||───|───|
**Page 32**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2021**
## **4. RAISING FUNDS**
||||**2021**|2020|
|---|---|---|---|---|
||||**£**|£|
||||───|───|
||Fundraising costs||**53,141**|29,383|
||||───|───|
|**5.**|**GRANTS PAYABLE**||||
||||**2021**|2020|
||||**£**|£|
||Grants to other NGOs:||||
||-|Africa|**105,835**|139,789|
||-|Asia|**68,578**|41,500|
||-|Central Asia|**-**|-|
||-|Europe|**90,000**|91,146|
||||───|───|
||||**264,413**|272,434|
||||───|───|
|**6.**|**CHARITABLE ACTIVITIES**||||
||||**2021**|2020|
||||**£**|£|
||Book printing and distribution||**-**|94|
||Programme costs:||||
||-|UK staff|**194,018**|153,224|
||-|Other costs|**14,954**|13,560|
||||───|───|
||||**208,972**|166,878|
||||───|───|
The programme costs represent expenditure on project cycle management, fundraising training and capacity building for international partners.
**Page 33**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2021**
## **7. SUPPORT COSTS**
|**7.**
**SUPPORT COSTS**|||
|---|---|---|
||**2021**|2020|
||**£**|£|
|Other office costs|**11,859**|47,344|
|Staff costs|**24,420**|61,645|
|Bank charges|**130**|120|
|Depreciation|**1,204**|1,605|
|Independent examiner’s fees|**1,575**|1,588|
|Insurances|**847**|741|
||───|───|
||**40,035**|113,043|
||───|───|
## **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 (2020 - £nil). The trustees donated a total amount of £1,582 during the year to the charity (2020 - £4,700).
## **9. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
||**2021**|2020|
||**£**|£|
|Wages and salaries|**233,673**|223,869|
|Employer’s national insurance|**21,878**|17,054|
||───|───|
||**255,551**|240,923|
||───|───|
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 £55,825 (2020 - £60,271). Contributions to a pension fund for the benefit of employees of £9,066 have been made during the year (2020 - £7,888).
The average monthly number of employees during the year was:
||**2021**|2020|
|---|---|---|
||**Number**|Number|
|Full-time staff|**4**|4|
|Part-time staff|**5**|4|
||───|───|
||**9**|8|
||───|───|
**Page 34**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2021**
## **10. FIXED ASSETS**
|**Cost or valuation**
As at 1 September 2020
Additions
Disposals
As at 31 August 2021
**Depreciation**
As at 1 September 2020
Charge for the year
Disposals
As at 31 August 2021
**Net book values**
As at 31 August 2021
As at 31 August 2020|Fixtures and
fittings
Computer
equipment
**TOTAL**
£
£
**£**
2,223
9,810
**12,033**
-
1,030
**1,030**
-
-
**-**|
|---|---|
||2,223
10,840
**13,063**|
||1,866
8,275
**10,141**
184
1,020
**1,204**
-
-
**-**|
||2,050
9,295
**11,345**|
|||
||173
1,545
**1,718**|
||357
1,535
**1,892**|
## **11. DEBTORS**
||**2021**|2020|
|---|---|---|
||**£**|£|
|Gift aid recoverable|**2,435**|5,458|
|Other debtors|**1,411**|2,310|
||───|───|
||**3,846**|7,768|
||───|───|
## **12. CREDITORS: amounts falling due within one year**
||**2021**|2020|
|---|---|---|
||**£**|£|
|Taxation and social security|**4,960**|7,055|
|Accruals and deferred income|**1,575**|1,575|
|Other creditors|**20**|786|
||───|───|
||**6,555**|9,416|
||───|───|
**Page 35**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2021**
## **13. STATEMENT OF FUNDS**
|**Unrestricted funds**
General reserves
**Restricted funds:**
ACET Belarus
ACET Congo
ACET Nireekshana, 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
Mbale appeal
Tearfund Uganda
Miscellaneous International
International Programme Support
ACET CCP Zimbabwe
Translations (E Europe / C Asia
Support)
ACET DRC medical fund
Esteem
Total restricted
**Total funds**|At 1
September
2020
Income
Expenditure
Transfers
*
Gains and
losses
At 31
August
2021
£
£
£
£
£
£
122,397
120,564
(93,046)
(36,263)
-
113,652|
|---|---|
||-
25,000
(25,000)
-
-
-
-
434
(434)
-
-
-
-
16,133
(16,133)
-
-
-
5,000
20,950
(35,000)
9,050
-
-
-
5,000
(5,000)
-
-
-
-
-
-
-
-
-
34,988
61,318
(52,446)
-
-
43,860
7,200
7,200
(14,400)
-
-
-
-
60,000
(60,000)
-
-
-
1,500
22,264
(25,000)
1,236
-
-
2,400
2,426
(1,285)
-
-
3,541
-
-
-
-
-
-
9,466
15,834
(19,580)
-
-
5,720
2,149
41,951
(2,150)
-
-
41,950
-
4,654
(4,654)
-
-
-
-
-
-
-
-
-
4
-
-
(4)
-
-
-
19,218
(45,941)
26,723
-
-
2,324
3,914
(2,000)
-
-
4,238
-
-
(288)
288
-
-
1,334
-
(1,334)
-
-
-
79,105
182,832
(162,870)
(1,030)
-
98,037|
||145,470
489,128
(473,515)
36,263
-
197,346|
||**267,867**
**609,692**
**(566,561)**
**-**
**-**
**310,998**|
* Net transfers of £36,263 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 36**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2021**
## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**Fund balances at**
**31 August 2021**
**represented by:**
Fixed assets
Current assets
Current liabilities|Unrestricted
funds
£
1,718
118,489
(6,555)
113,652|Restricted
funds
£
-
197,346
-
197,346|**Total**
**£**
**1,718**
**315,835**
**(6,555)**
**310,998**|
|---|---|---|---|
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**|**2021**
2020
Note
**£**
£
**45,396**
11,815
(Note 15)
-
-
-
-
(1,030)
(698)
-
-
-
-
**(1,030)**
(698)
-
-
-
-
-
-
**-**
-
**44,366**
11,117
267,623
256,506
(Note 16)
-
-
**311,989**
267,623
(Note 16)|
|---|---|
**Page 37**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2021**
## **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**|**2021**
2020
**£**
£
**43,131**
(26,739)
1,204
1,605
-
-
-
-
-
-
3,922
35,792
(2,861)
1,157
**45,396**
11,815|
|---|---|
||**2021**
2020
**£**
£
**311,989**
267,623
**-**
-
**-**
-
**311,989**
267,623|
## **16. ANALYSIS OF CASH AND CASH EQUIVALENTS**