## **AIDS CARE EDUCATION AND TRAINING FINANCIAL STATEMENTS**
## **FOR**
**31 AUGUST 2022**
**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 2022**
|**CONTENTS**|**PAGES**|
|---|---|
|Legal and administrative information|**1**|
|Report of the trustees|**2 to 28**|
|Independent examiner’s report|**29**|
|Statement of financial activities|**30**|
|Balance sheet|**31**|
|Notes to the financial statements|**32 to 39**|
**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|
||M C Band (resigned 6thOctober 2022)|
||T Brown|
||F Coady (resigned 23rdFebruary 2022)|
||N Casey|
||V Damilola (appointed 25thNovember 2021)|
||M J Tynan|
||C Turland|
|**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 2022**
AIDS Care Education and Training Report of the trustees
2022
**Page 3**
**AIDS CARE EDUCATION AND TRAINING**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
The trustees present their report and the independently examined financial statements for the year ended 31 August 2022. 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 2022**
## **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 2022**
## **Our Vision**
Our vision is to see 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 three projects: Esteem, Fullness 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. The Fullness course has been written this year specifically by and for church youthworkers and other Christian leaders. Internationally, we support several partners who share our vision and values in sub-Saharan 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 relationships & sex education 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 through our Fullness courses and other bespoke sessions.
- 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.
## **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
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**AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
- 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 relationships & sex education from trained relationships & sex education 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.
Our short-term objectives over the past year were to:
- Promote and deliver seven OCN accredited training courses to provide 84 educators with a level four accreditation to support them in accessing delivery in schools
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
- Engage with 82 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 and develop an easier way to search and access 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 2,720
- Develop and deliver our Fullness (originally ~~Shame~~ Fullness) course
- 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 to - we smashed our other targets!
We were delighted to be able to deliver a further 10 courses three more than we had hoped and training 108 educators, 29% more than we had envisaged, with 94% choosing to become accredited! This means that our esteem network now stands at 300 educators exceeding our target of 280!
In spite of not being able to get into schools on a regular in person basis due to COVID restrictions, we continued our popular online and live video lessons with in-person sessions when it was legal and we were able. We are delighted to share that we reached 2672 students with multiple RSE lessons (2255 in Southwark and 416 in Westminster), only 46 off our unrevised target of 2720, but beating our revised (due to COVID) target of 2500! We are proud to have delivered 179 esteem sessions to secondary school students, whose ignorance in one school particularly, was alarmingly apparent. 94% of their year 7’s said their knowledge on puberty had increased, which is wonderful to hear. Sadly we were only asked to run one parent evening, but hope, now that restrictions are over, that we can increase this again next year.
We had articles in various media outlets, spoke on Premier and UCB on HIV, period poverty and the primary project, and were interviewed by the Horizon team for BBC. We ran several sessions at the London school of Theology, Spurgeons and Moorlands colleges and also spoke at Scripture Union and at the Boost /CEWC conference in central London.
Our future plans to meet our long-term objectives include:
- Increasing promotion and delivery of our accredited training courses (including online) to provide 85 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, developing our advanced practitioner training
- Engaging with more parents through developing resources for them, running workshops and partnering with like-minded organisations to reach more parents
**Page 8**
## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
- Continuing to support schools and educators to roll out the statutory relationships & sex education curriculum, including piloting our new racial identity project as part of our Esteem offering
- Piloting and developing our Primary curriculum, rolling it out to 1000 children and training 12 esteem network educators
- Increasing the number of young people reached through our lesson delivery in Southwark and surrounding areas to 2,900
- 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
Our international support work will continue with a long-term aim is to support our key international partners in becoming centres of excellence in their own context. We will also be developing a new international strategy next year. This will result in 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.
We are delighted to have secured some new donors for our international work and to have started a new partnership and to pilot a new project in South Africa.
Unfortunately we were unable to visit any of our partners this year but we did have several zoom visits, including taking a donor virtually “around” one of the projects in Uganda, which was an exciting new way of working. We were also able to hold several online meetings with Ukraine and their supporters and to visit the previous director of ACET Belarus, now sadly disbanded due to retrospective government restrictions on international involvement.
Next year we want to
- Continue implementing our grant-making process with key international partners and develop a new international policy
- Possibly dissolve/ pass on some of our partnerships with those organisations who are no longer in line with or moving away from our objectives.
- Visit the new partnership with Crossroads KZN in South Africa
- Visit the work being carried out by our partners running the Shining Star project in Zimbabwe 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
## **The trustee’s perspective on acet UK’s future direction**
We continue to have six trustees on our board, 60/40 split men to women. We actively continue to seek to diversify the board even further.
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.
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## **Grant making policy**
The trustees see grant making as an effective means of supporting other indigenous organisations to respond to the HIV pandemic in their communities. Grants are made based on a combination of factors including their capacity and impact and whether the partner's work fits with our own vision and objectives. This is measured by the quality of the proposals, evaluations and reports we receive from partners, as well as through regular online contact and programme visits.
This year, the trustees made grants to a small number of international partners with whom we have a previously established relationship.
## **SUMMARY OF FINANCIAL ACTIVITIES**
Total income increased by £26,561 against the previous year (4.4%).
- Funds held income decreased by £44,507 (31%). This difference was mainly due to a fundraising appeal for Uganda in the previous year.
- Esteem income increased by 39.6% (£72,459).
- Lesson delivery income was £3,952 (20%) higher than the 2020/21 year which had been impacted by COVID-19 school closures and restrictions on external speakers.
- Our online RSE training offer continued strongly but the demand for in-person training only started to increase in the latter half of the year. The online training has been more popular due to its accessibility and geographical reach. Altogether, training brought in £4,810 less than the previous year (a decrease of 9.4%).
- Opportunities for selling Esteem resources were improved both due to online promotion, and in-person exhibition events opening back up post-COVID. Therefore, income from resource sales increased by more than 300% (£1,215).
- Membership fees and donations from individuals remained steady, but Gift Aid fell by 51.5% (£910).
- We were thrilled to receive £10,000 from Ecclesiastical Insurance as part of Benefact Group’s Movement for Good Awards, which involved supporters voting for charities to receive a share of £1million.
- Trust income for Esteem more than doubled – the additional £73,504 received included £20,000 from the Garfield Weston Foundation.
- We did not take part in the Champions for Children online matched funding campaign this year and our Christmas Challenge 2021 project did not include the Esteem programme. Therefore, there was no income from this stream.
- International Support income rose by £47,371, an increase of 29%.
- The Big Give Christmas Challenge 2021 was solely for international support raising £24,779 for Nigeria and Zimbabwe. This was £11,521 (86.9%) more than raised the previous year for the international partners.
- One major funder gave a one-off £15,000 grant for the work in Nigeria and another major funder gave £5,330 for our new partner, Crossroads in South Africa.
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
- An appeal for ACET Ukraine raised £7,815 in the 2021/22 year. ACET Ukraine is using the extra funds raised to provide trauma-informed counselling and mental health support for young people and their families impacted by the war with Russia.
- Trust income rose by £12,690 (8.5%). The £71,389 received included £9,500 from Medical Missionary News for the work in Nigeria and Zimbabwe.
- Unrestricted income decreased by 40.4% (£48,761). There had been a £15,000 legacy received in the previous year, and a major funders’ pledge for 2021/22 was delayed to 2022/23.
Total expenditure increased by £56,359 (10%).
- A return to office working and in-person meetings post-COVID meant that travel and office costs rose by £3,325 compared to the previous year.
- Exhibitions opened up again after COVID, so costs rose by £2,662.
- Esteem training costs dropped by 23% (£2,056) as the previous year had included set up costs for taking our Esteem training online during COVID.
- Esteem resource development rose by £4,303 due to being back in the office to create resources. We also received funding to purchase a 3D printer and a laser cutter.
- Office rental costs were reduced by a further £827 as the size of the London office was reduced.
- Total Esteem salaries increased by £11,333 (7.6%) as weekly hours of the Schools Workers were increased to work on the new primary and racial identity projects.
- Fundraising salaries increased by £2,694 (6.1%) but the spend on fundraising consultancy fell by £3,024 (49.2%).
- A Kickstart team member worked for the charity for 6 months from August 2021, so £3,034 of the cost for the placement fell in the 2021/22 year - which was covered by the income received from the government scheme.
- Grants made to our international partners increased by £11,220, mainly due to new funding relationships with ACET Slovakia and Crossroads in South Africa.
- International program support costs remained steady against the previous year as the International Support Officer position was vacant for a month.
- Website and database costs rose by £4,480 (155.5%) as development work was carried out on the resources and membership area of the www.acet-uk.com website.
- Support salaries rose by £2,857 (11.7%) mainly due to the creation of a part-time Administration Assistant role from March 2022.
- Funds held grants increased by £19,461 (19.8%) as the remainder of funds raised in the Uganda appeal of 2020/21 was distributed.
The 2021/22 year finished with reserves of £324,331 of which £77,308 is for funds held grants, £11,069 for international support grants and £139,876 for delivery of the Esteem programme. Unrestricted Funds at the year-end were £96,078, 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
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
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 £96,078 at the end of the 2021/22 financial year were adequate but not excessive.
## **Significant Events and Major risks**
The special measures introduced by the Government in response to COVID 19 have lessened in their impact on **acet UK’s** work but the board of trustees are constantly monitoring the situation as the virus is still present. 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 war between Ukraine and Russia has impacted ACET Ukraine’s regular work especially in the parts of the country which have been most affected by the fighting. **acet UK** has been in constant touch with the team in Ukraine, to support them in adapting their program to meet the needs of their beneficiaries. For instance, ACET Ukraine is developing a trauma-informed counselling and mental health support program for young people and their families who have been impacted by the war.
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.
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## **AIDS CARE EDUCATION AND TRAINING**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
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Other
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## **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.
We continue to work directly in schools with young people & to train others to become Relationships & Sex Educators to train more young people in schools & youth groups. Together with our network of relationships & sex education educators whom we have trained, we were able to reach in excess of 77,000 young people this year! We are particularly thrilled with this number as it almost exactly 1% of the number of 10-19 year olds students who exist in the - - - - whole country (https://www.statista.com/statistics/734726/uk population by age group/). This number is likely to be higher as it is very difficult to gauge exactly how many young people have been reached online through videos, as these only track numbers of viewers, not their ages.
Our international work continues and you can read about the success stories below. We are grateful to the many individual donors & trust funders, without whom this work would not happen.
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**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## **AIDS CARE EDUCATION AND TRAINING**
## UK Reports
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**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
**AIDS CARE EDUCATION AND TRAINING**
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## **AIDS CARE EDUCATION AND TRAINING**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
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ACET Nigeria
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## **AIDS CARE EDUCATION AND TRAINING**
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## ACET Nigeria (Continued)
## Shining Star project
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## Shining Star
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## Shining Star project
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Tragically and retrospectively, in Belarus, it was made illegal to operate as a non-profit with links to any international organisations. This means that ACET Belarus has been closed.
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# **AIDS CARE EDUCATION AND TRAINING**
# **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## ACET South Africa
This year we started a new project in South Africa, partnering with Non Profit organisation, Crossroads KZN who are based just outside Durban South Africa.
Covid meant that many children did not attend school and so the Beaded Anklet project was started to help them to engage them in a project where they could earn their own money whilst they waited for schools to reopen. Sadly during this time several of the young people acquired “sugar daddies” who paid for sexual services with food, cheap phones and data and other trinkets to make their offers more attractive. **acet UK** managed to find a donor willing to invest some seed funding to start this project off and it is hoped that the Shining Star project will be used as inspiration for these people who are trapped in such similar situations.
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## ACET South Africa
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022**
## **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 FRS 102 (2019);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- 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 ………….. 2023 and is signed on their behalf by: 23rd March
T P Spencer Chair
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## **AIDS CARE EDUCATION AND TRAINING**
## **REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS**
I report to the trustees on my examination of the accounts of the Company for the year ended 31 August 2022 set out on pages 30 to 39.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
The company’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants England & Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
· accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
· the accounts do not accord with such records; or
· the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
· the accounts have not been prepared in accordance with the Charities SORP FRS102 (2019)
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report 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: ………… 2023 27th March
**Page 30**
## **AIDS CARE EDUCATION AND TRAINING**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 AUGUST 2022**
## **(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)**
|||Unrestricted|Restricted|**Totals**|Totals|
|---|---|---|---|---|---|
|||Funds|Funds|**2022**|2021|
||**Note**|£|£|**£**|£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Income from generated funds||||||
|Donations and legacies|**2**|71,761|489,074|**560,835**|534,489|
|Income from Charitable Activities**3**||-|75,376|**75,376**|75,119|
|Income from Investments||42|-|**42**|84|
|Other income||-|-|**-**|-|
|||───|───|───|───|
|**TOTAL INCOME AND ENDOWMENTS**||71,803|564,450|**636,253**|609,692|
|||───|───|───|───|
|**EXPENDITURE ON**||||||
|Raising funds|**4**|53,171|-|**53,171**|53,141|
|Charitable activities||||||
|Grants payable|**5**|-|295,095|**295,095**|264,413|
|Costs of activities|**6**|-|224,014|**224,014**|208,972|
|Support costs|**7**|50,317|323|**50,640**|40,035|
|||───|───|───|───|
|**TOTAL EXPENDITURE**||103,488|519,432|**622,920**|566,561|
|||───|───|───|───|
|**NET INCOME/(EXPENDITURE)**||||||
|**FOR THE YEAR**||(31,685)|45,018|**13,333**|43,131|
|Transfer of funds||14,111|(14,111)|-|-|
|Other recognised gains / (losses)||||||
|Other gains / (losses)||-|-|**-**|-|
|||───|───|───|───|
|Net movement in funds for the year||(17,574)|30,907|**13,333**|43,131|
|Balances brought forward||113,652|197,346|**310,998**|267,867|
|||───|───|───|───|
|Balances carried forward||96,078|228,253|**324,331**|310,998|
|||───|───|───|───|
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 32 to 39 form part of these financial statements.**
**Page 31**
## **AIDS CARE EDUCATION AND TRAINING**
## **BALANCE SHEET**
## **31 AUGUST 2022**
||**Note**||**2022**||2021|
|---|---|---|---|---|---|
|||**£**|**£**|£|£|
|**FIXED ASSETS**|**10**|||||
|Tangible assets|||**2,374**||1,718|
|**CURRENT ASSETS**||||||
|Debtors|**11**|**61,374**||3,846||
|Cash at bank and in hand||**342,870**||311,989||
|||────||────||
|||**404,244**||315,835||
|**CREDITORS:**amounts falling||||||
|due within one year|**12**|**(82,287)**||(6,555)||
|||────||────||
|**NET CURRENT ASSETS**|||**321,957**||309,280|
||||────||────|
|**NET ASSETS**|||**324,331**||310,998|
||||────||────|
|**FUNDS**||||||
|Unrestricted funds|**13**||**96,078**||113,652|
|Restricted funds|**13**||**228,253**||197,346|
||||────||────|
|**TOTAL FUNDS**|**14**||**324,331**||310,998|
||||────||────|
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 ……….. 2023 and are signed on their behalf 23/03/ by:
T P Spencer T Brown Chair Trustee
**The notes on pages 32 to 39 form part of these financial statements.**
**Page 32**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2022**
## **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 33**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2022**
## **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**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Unrestricted donations|**71,761**|120,480|
|Restricted donations|**489,074**|414,009|
||───|───|
||**560,835**|534,489|
||───|───|
The donations above are shown inclusive of the corresponding amounts of Gift Aid tax reclaimable.
## **3. INCOME FROM CHARITABLE ACTIVITIES**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Training income|**46,333**|51,143|
|Resources|**1,603**|388|
|Lesson delivery|**23,702**|19,750|
|Membership income|**3,738**|3,838|
||───|───|
||**75,376**|75,119|
||───|───|
**Page 34**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2022**
## **4. RAISING FUNDS**
||||**2022**|2021|
|---|---|---|---|---|
||||**£**|£|
||||───|───|
||Fundraising costs||**53,171**|53,141|
||||───|───|
|**5.**|**GRANTS PAYABLE**||||
||||**2022**|2021|
||||**£**|£|
||Grants to other NGOs:||||
||-|Africa|**111,515**|105,835|
||-|Asia|**89,630**|68,578|
||-|Central Asia|**-**|-|
||-|Europe|**93,950**|90,000|
||||───|───|
||||**295,095**|264,413|
||||───|───|
|**6.**|**CHARITABLE ACTIVITIES**||||
||||**2022**|2021|
||||**£**|£|
||Book printing and distribution||**-**|-|
||Programme costs:||||
||-|UK staff|**208,071**|194,018|
||-|Other costs|**15,943**|14,954|
||||───|───|
||||**224,014**|208,972|
||||───|───|
The programme costs represent expenditure on project cycle management, fundraising training and capacity building for international partners.
**Page 35**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2022**
## **7. SUPPORT COSTS**
|**7.**
**SUPPORT COSTS**|||
|---|---|---|
||**2022**|2021|
||**£**|£|
|Other office costs|**19,606**|11,859|
|Staff costs|**27,277**|24,420|
|Bank charges|**210**|130|
|Depreciation|**1,106**|1,204|
|Independent examiner’s fees|**1,575**|1,575|
|Insurances|**866**|847|
||───|───|
||**50,640**|40,035|
||───|───|
## **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 (2021 - £nil). The trustees donated a total amount of £1,725 during the year to the charity (2021 - £1,582).
## **9. STAFF COSTS**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Wages and salaries|**254,589**|233,673|
|Employer’s national insurance|**23,313**|21,878|
||───|───|
||**277,902**|255,551|
||───|───|
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 £57,591 (2021 - £55,825). Contributions to a pension fund for the benefit of employees of £9,319 have been made during the year (2021 - £9,066).
The average monthly number of employees during the year was:
||**2022**|2021|
|---|---|---|
||**Number**|Number|
|Full-time staff|**3**|4|
|Part-time staff|**7**|5|
||───|───|
||**10**|9|
||───|───|
**Page 36**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2022**
## **10. FIXED ASSETS**
|**Cost or valuation**
As at 1 September 2021
Additions
Disposals
As at 31 August 2022
**Depreciation**
As at 1 September 2021
Charge for the year
Disposals
As at 31 August 2022
**Net book values**
As at 31 August 2022
As at 31 August 2021|Fixtures and
fittings
Computer
equipment
**TOTAL**
£
£
**£**
2,223
10,840
**13,063**
-
1,762
**1,762**
-
-
**-**|
|---|---|
||2,223
12,602
**14,825**|
||2,050
9,295
**11,345**
87
1,019
**1,106**
-
-
**-**|
||2,137
10,314
**12,451**|
|||
||86
2,288
**2,374**|
||173
1,545
**1,718**|
## **11. DEBTORS**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Gift aid recoverable|**3,681**|2,435|
|Other debtors|**57,693**|1,411|
||───|───|
||**61,374**|3,846|
||───|───|
## **12. CREDITORS: amounts falling due within one year**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Taxation and social security|**5,982**|4,960|
|Accruals and deferred income|**74,710**|1,575|
|Other creditors|**1,595**|20|
||───|───|
||**82,287**|6,555|
||───|───|
**Page 37**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2022**
## **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
Crossroads, South Africa
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
2021
Income
Expenditure
Transfers
*
Gains and
losses
At 31
August
2022
£
£
£
£
£
£
113,652
71,803
(103,488)
14,111
-
96,078|
|---|---|
||-
25,000
(25,000)
-
-
-
-
144
(144)
-
-
-
-
9,985
(9,985)
-
-
-
-
37,276
(30,128)
(6,660)
-
488
-
5,000
(5,000)
-
-
-
-
-
(5,000)
5,000
-
-
43,860
53,370
(79,645)
-
-
17,585
-
18,189
(18,189)
-
-
-
-
62,865
(58,950)
(3,915)
-
-
-
34,405
(30,000)
(1,236)
-
3,169
3,541
1,077
(1,598)
-
-
3,020
-
-
-
-
-
-
5,720
12,698
(9,420)
-
-
8,998
41,950
15,200
(10,000)
-
-
47,150
-
5,530
(3,330)
-
-
2,200
-
4,106
(4,106)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20,377
(45,708)
27,523
-
2,192
4,238
3,937
(4,600)
-
-
3,575
-
-
(149)
149
-
-
-
-
(1,334)
-
-
-
98,037
255,291
(178,480)
(34,972)
-
139,876|
||197,346
564,450
(519,432)
(14,111)
-
228,253|
||**310,998**
**636,253**
**(622,920)**
**-**
**-**
**324,331**|
* Net transfers of £14,111 were made from restricted funds to unrestricted 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 38**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2022**
## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**Fund balances at**
**31 August 2022**
**represented by:**
Fixed assets
Current assets
Current liabilities|Unrestricted
funds
£
2,374
175,991
(82,287)
96,078|Restricted
funds
£
-
228,253
-
228,253|**Total**
**£**
**2,374**
**404,244**
**(82,287)**
**324,331**|
|---|---|---|---|
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**|**2022**
2021
Note
**£**
£
**32,643**
45,396
(Note 15)
-
-
-
-
(1,762)
(1,030)
-
-
-
-
**(1,762)**
(1,030)
-
-
-
-
-
-
**-**
-
**30,881**
44,366
311,989
267,623
(Note 16)
-
-
**342,870**
311,989
(Note 16)|
|---|---|
**Page 39**
## **AIDS CARE EDUCATION AND TRAINING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2022**
## **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**|**2022**
2021
**£**
£
**13,333**
43,131
1,106
1,204
-
-
-
-
-
-
(57,528)
3,922
75,732
(2,861)
**32,643**
45,396|
|---|---|
||**2022**
2021
**£**
£
342,870
311,989
**-**
-
**-**
-
**342,870**
311,989|
## **16. ANALYSIS OF CASH AND CASH EQUIVALENTS**