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2023-08-31-accounts

Company Number: 02245302 Charity Number: 299293

Report and financial statements For the year ended 31 August 2023

AIDS Care Education and Training Reference and administrative information

for the year ended 31 August 2023

Company number 2245302 Charity number 299293 Governing instrument Memorandum and articles of association dated 19 April 1988 Registered office and operational address Abbey House, Abbey Green, Chester, CH1 2JH

Trustees TP Spencer Chair MC Band (resigned 6th October 2022) T Brown (resigned 26th October 2023) N Casey V Damilola M J Tynan C Turland Key management Catherine Healey Chief Executive Officer personnel Bankers Barclays Bank plc 30 St Werburgh Street Chester CH1 2DY Solicitors Taylor Brown 78 Whitby Road Ellesmere Port CH65 0AA Independent Christy Lau FCCA CTA DChA, Slade & Cooper Limited examiner Beehive Mill, Jersey St, Ancoats, Manchester, M4 6JG

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

The trustees present their report and the unaudited financial statements for the year ended 31st August 2023. Included within the trustees’ report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

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 re-election. 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 if 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, and they attend a meeting as an observer before commitment from either side, after which a vote is carried out by the trustees.

Trustee Induction and Training

At appointment, trustees undertake an enhanced DBS check (where needed). A new trustee would have an induction, which would include a meeting with the Chair and Chief Executive and would receive a trustee information pack containing 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 and to visit the offices to meet the staff and volunteers.

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

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

policies (in consultation with relevant staff) and for setting salary increases (with input from the Chief Executive) and employer pension contributions. Salaries are set through job evaluation and benchmarking and are reviewed for cost-of-living increases by the trustees on an annual basis with effect from 1" September.

Trustees are unpaid and receive no benefit from their work with the charity. They can, however, recover expenses incurred directly as a result of their role.

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.

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:

Through the delivery of relationships and sex education and training we

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

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.

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

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.

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, where 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 youth workers 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:

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

Outcomes

The intended outcomes of our work include:

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 high-quality relationships and sex education from trained relationships and sex education educators equipped with relevant skills.

Our long-term objectives to meet this goal are:

We will do this by:

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

Our objectives over the past year were to:

We were delighted to reach 107 educators in some 14 countries smashing our target of 85 by 26%. All but one person completed the accredited version of the course, a change from last year where five people (5%) chose to be unaccredited.

The team worked hard to develop three new physical resources and three new lessons on sexual ethics, digital friendships, and pelvic health, two of which have already been piloted with excellent results. Training continues to be most popular online although we did run two in-person sessions this year.

Advanced practitioner training continues although two more of them sadly lost their employment in full time work due to closures and cutbacks, although both hope to pursue working for themselves in RSE.

58 parents took part in our Race identity consultation. We are also in talks with two other organisations to potentially partner with them, to reach more beneficiaries. The racial identity project has now had three different leaders, due to staff unfortunately leaving for very legitimate personal reasons. This has been frustrating and means the project is rolling out more slowly than we had hoped, but it is still going, and we hope to complete it by summer 2024!

The development and piloting of the primary curriculum has gone really well and our full time and part time primary workers, alongside our new puppet mascot - Eden the eagle, have reached over 50% more than our target of 1000, by engaging 1591 primary children in interactive lessons . Sadly, we just missed our secondary target of 2900 in Southwark, because two schools postponed their day of lessons to the following September term, however we reached 3682 secondary pupils both in and out of Southwark.

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

This year we were pleased to run five bespoke workshops and attend six exhibitions/speaking events, engaging with over 3000 adults engaged in working with young people - see later for details.

We were delighted to be able to raise awareness of our work through the U19 England Captain for indoor cricket at the World Cup in Dubai, who asked if he could wear our logo on his shirt and bat and came back with the shield trophy. We also spoke on United Christian Broadcasting, and Premier Radio, and our Esteem Network Director did a podcast with Youthscape.

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

Our international support work will continue with a long-term aim to support our key international partners in becoming centres of excellence in their own context. We are developing a new international strategy this year which 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 genderbased 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, to have piloted a new project in South Africa and to have reached 14 countries with our training through Esteem.

This year we were delighted to visit projects in both Zimbabwe and South Africa and to “visit” Ukraine via Zoom and are planning a country leader conference in October 2023. We dissolved one partnership with ACET Uganda, as they have changed their objectives and name, moved away from focusing on HIV and so no longer fit with our own charitable objectives. We successfully moved donors who wished to continue funding the Ugandan project to another charity, Afrinspire, and so they will continue with a new partnership there.

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

The Trustee’s Perspective on acet UK’s Future Direction

We continue to have six trustees on our board,66.6%:33%. split men to women. We actively continue to seek to increase and 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.

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 and one new project in South Africa, where our CEO had previously worked, very similar to our Shining Star project in Zimbabwe.

Summary of Financial Activities

Total income increased by £708,130 against the previous year (11.3%).

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

Total expenditure increased by £79,290 (12.7%).

Funds held grants decreased by £56,633 (73.2%).

The 2022/23 year finished with reserves of £330,251 of which £20,675 is for funds held grants, £23,854 for international support grants and £135,670 for delivery of the Esteem programme. Unrestricted Funds at the year-end were £150,052, 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 £150,052 at the end of the 2022/23 financial year were adequate but not excessive.

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

Significant Events and Major Risks

The board of trustees are constantly monitoring the Covid 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 both country teams, to support them in adapting their program to meet the needs of their beneficiaries. For instance, ACET Ukraine now has a specialist trauma-counsellor who runs a mental health support program for young people and their families (as well as the staff) 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 a 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 are reviewed regularly, 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. We also intend to employ another part time funder next year, to keep up with applications as the environment is now so competitive.

This is in line with our long-term objective of increasing our membership and delivering more training courses through other trainers, and 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 has excellent governance and that their policies are regularly reviewed, and implementation is ensured. A schedule of policy reviewing exists, 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

Trustees’ annual report

for the year ended 31 August 2023

Funding Sources

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 pages represent examples of the charitable activities that acet UK is involved with and the achievements that have been made towards our objectives.

Through our Esteem network of trained educators, we were able to reach in excess of 80,243 young people this year! As last year, 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. NB One of our network organisations reaches 40,000+ young people alone, so whilst we include their numbers in our final figures, we project our annual targets, excluding their numbers so as not to skew our own figures.

Our international work continues, and you can read about the success stories on the following pages.

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. )iesteem .2 acet UK Trd4dly. fives by the UK Heath SecLty Ag￿￿ sFM)w th& (￿lp￿ed to pre4icAts ye¥. tlwe has be￿ a SO% increase in gOn￿a and a 26% irKrease in sexually tranynitted infectior6 (STIS) among young people. aged 15 to 24. This highlights just sigmifiwt our less￿5 are to yowvg people in Ihe 8 sdK)cAs work£d irL in L￿￿On, ￿there vle haNe deliwed 20 lessons on STIS alone this year. In 1 girl FKrt h￿K1 ￿ to Ther (Th of cw Mc￿ltorirV4 iors. kxxv Ix)w toWoted￿t¥AS￿I ST15? We hwe foLTh thts La of to be case in aKJ so our interxlNe sessiors cover b￿teria viral P￿rtiC forn￿ of these inf￿110r& as wdl as to out fcf to premt catthing them. And. ￿￿'ve been dd"ghted with inT)ad that Olf less(rG me the ycwE F)eople in twin5 of incre￿ng ttEir lq￿AedSe JKI {Mth51￿1ng. In Conyass Sd¥A afterjsl t￿ of lesscKs 11 Beforn 11 After our lesson over of 109 students saKI IqM¥ 1C<JA% how to w)tect themsdves fr￿1 ￿ STI- a thanatic 52% irKre&e fr<)m Ihe stall , esteem acet UK The EsleÉ¥n relationships sex e<kKaliM th ift tt UK 6 crysed of tvKI relati￿￿hlF6 sex Kati￿ lo y(￿Ms IraiTrr8 in the LcrfKkn of We inccYpKxale a r￿￿e of le￿1￿￿ styles irrto ew Ivason sbthts ￿allY ￿JoY dwjssing trtE aKI fe state￿ents thrt STIS h)w be tr￿￿Itted In ther schocl this time with yw io st ycw again f¢X 25A opcL Jr of ts True IFase ' calth ￿ STI a loliel ￿. thost agreed thts £Aad .mtil we g)t t￿￿ to cor6ider knthat Lettw• S aKI T in t£Ym "STI" tPw rearsed correct rn! Cts of the staff said. -tts cit￿ thithrw stsus hibi so /her Genuine unde￿ar￿¥/ng ￿ absolutely key lo impmving sexual I￿alth/ 12

We ddivered a less￿ ￿ relatiwthip ethic5. in Loolong at ￿ F￿h￿lOUrS whith * healthy and those thich ￿e uthealthy in a relatiC￿sh1p. Like rn￿Y young Fwle wki wiffi a wmber of the students th￿ it was legal to send nLKles at 16 rablar l& In fact one student exPlair￿d 'the rnle is to Ixrt C&) ycxj imagine gwing wrth the eypec1a1ic￿ that if ycw wanlEx to be s￿.$ girlfri￿K1 w toyfrvKI ycu WKI a rpld p￿0 first? T￿1(aLY. ore sthcolgirl told us that 66 Sending nudes is nonnal especially at the beginnin other person can see what they are going to get 91 of a relationship - so the to ttir ¢Y•m inf(Knd to ttry rrtht be beir8 coerced In ?￿er found to ewain the 3 La¥ cCry￿￿ts of ccwt (voLvn, inform8 and the perSc￿ skKxJld have c4)acity to me ￿ &ci51C￿). as the st￿l￿ts appeared rever to to have heard of thv)e In our corsent-scen¥io gwre. St￿￿ents readl ￿￿t(h or he¥ a scenario and then decide thether COr￿errt has Ewi given ￿ not some stL#Jents that by slipping a conthm in the b)y's pc(keL the gid artCrnaI￿alLY gNen consent Others dith't recognise thal ccwt &tually couldn'l take FAace at aLL she dnmk A CC4JFAe of st￿ents in p￿ticULAr stitt disagreed, ev￿ then this was explai￿ to tW as ty thcMJght it ￿faIr. kJJt eventuaiy ty accepted that it was lJue aTrd this is at the says We had a great dIscL￿s1On atxxrt the irrP￿t of ewicit rr￿dia arKJ F4)rn(EraF￿y on ow perception of self and of heathy retatlor￿h1ps. At the s&vt of the lessm 0￿Y 9 of the children c<xAd list 3 differences to lrfe. I ' . sbll Ixgdry vae" blaIN￿ te 7stu(knl Year 8 stLdent I bApd that lo he leant Ytw 9 5tLtlent 70 sluGknt Al of cur Esteem staff ha￿ receivaj training in Kooth -a fr￿. safe. ar￿Yr￿ onlirE. errK)tional wdl-being c(xnrNnity ￿th1th is ￿ceSsible 24n. 365 days of the w. woviding access to that Sessic￿S with BACP ac(r￿lled C¢JJrsdlors arKI qualifEd emoti(￿a btsdl-being wactitioners- a vnnderful res(yJrce for ycxng FeOKAe aKI cfie whith we sigm[￿ FW)Le to in every schcoL We bvere deliorted a teathw. ￿lM) is aEso the He￿1 of y￿ & said, ' V6ry huch for th6 I kArrt SQh16 IIyys AbAh 6hrfm41 ws/Lb6ry tm Anl h sOh6 ¥ath &qrd5 h gAÉ% ts lh6 Stud61rf5.' 13

These 6-8 sesSiC￿ FxojEYL£ contirKJe to be in dern￿d have nm several ore-to-or intervention sessior& in scknls where there h￿e ￿en inappropnate incidents-. Rather than being re￿t￿ve. v)uld Ffefer to run thvJe sessiofL5 as WO￿lIVe1F￿eVentatlve sessior6 (thith ts that ty were designed for). H(Mever. the young FeoFle tho have seen have been very ￿eptiVe to I&5¢￿% despite thwn inttiaiy denw'ng that IFEY wled suppthl OrE child had been ￿￿Ing e>p￿.0t n￿terIa kno￿￿ ￿ Spicy ficti(￿. so SclKds' Worker. R￿heL tslked aLK)ui tkE diffeyeyrt tyw of F￿rTK)￿hle5 loc￿ed at wthat migthi Lki d￿T￿gIng and thy. Initiaiy the girl knolutdy in denia- mt reaisirg that erotic ItteralLre can ￿ as triggering a5 pFK)togw)hs film. Exjt e￿tUaLlY ￿ rea￿'S￿l that not ever￿Ing ￿￿ reaj is W)ful and even told ￿h￿ that she Wds having nithlm¥es aExxrt sfft of the thirEs she haj read. Paul our Training ￿ Schcds-vth Cocfdinator. V￿rked with 2 boys in 2 diffwent schcds.. one in Yr7 who had partiCLtsly misowistic hyw sexua6ed r￿ls1 views anOt￿r older boy who had been up skirtirE" (tairg pkntC6 of yo￿￿ Fecple up t￿1r Skirts witrb¢Xrt corsent). Paul said . Jamie" hts rpal naTE) engaged well The impresS￿n I gol was Ihat was hearing concepts and words he had not come across before, so he &vas bstening and keen to leam He was able to see why we should not use certain words and how. by calling people Trrtain names based on either tIEir rats or anotherproleded charaderislic that he coLldget inlo Irouble and thal its jusl It can take several sessions to build trlfit and get dialogue hapFEning. Exrt in all three cases the yaJrv4 pecde reaised serious natwe of trir ￿11￿6 the werity of the ccfisequences, induding ¢￿e of th￿￿ beirE rerrovEIJ to arb)ther sch￿{ been &ed to in run rIy)￿ sessiors) ￿d the FK)lJ'ce being invdved Fdlowing ￿ from piloting the n£w rffJCWCVth have stsrtej with the wents of ycung peoFle from other races cr culture& So f¥ Tl% of p¥aits say I￿1r thild has experienced racia discrimination or bias whilst 85% say thery ¥e haFPY to aJrw)s it in their f￿lly. only 45% of those wents, fdt comfortable cf very ccfflfcrtable to Efigage in conver5atior6 ()Lrt r￿la1 is￿e$ with ollw paren￿ We ¥e I￿knng forwdrd to meeting in per￿. with thvJe wents and other5, fcf cur Parents. session Mhen term stsrts again in SePtem￿r. %Ere s(xne respyGes as to Iv)w they navigate c¢yNw5ati(￿s out racial st£Yeotyw or prejL￿￿1ceS that their child might enC￿nter. Try to wsitive- t how they c We fiAI skny d)ild xy fftyn the 0&Ser pty. ask lots of axl piryxxih things djat t xceptaLge. as receiwng a thild &*0 lods bke leadw. dw¥ayed e#. A&• keepiw so b)ey ¢knY the LYu)t of 14

, esteem The Esteem Network .J acet UK "Ooing the acef Esteem over the last few wea5 ha5 been quite ajourneyl Each day was packed with infc¥Tnatic¥p & activities & <sPite being delivefftl Lwline. blere was ￿enty of opportunty fLY in.depbS discuss￿ a erklless holds.barned' questions wa5 invaluatsle. a5 facilitating RSE sessiw6 wilhyoungpeople is s(¥nelhuwyau to go as ￿Ppareda$ possi￿e1. The coeKse has been really infth7natwe a Iwe raye of IcpKs & has lo tvelop my softer sk1& ¢￿Ing RSE. I feel de￿ mywpose & SCLye en woaching RSE & miKh rn￿e ft was rn￿h. rn￿h beller Vpan any ollw online.fraini￿ lie had. Vle w 9. RelalK(6hiF6 & Sex Eoxalicn (RSE) trainry 107 Fc$4e. frfm 14 coJ)tries rre￿ing that VE hwly teat lty of85w Ail attth receNe 1.y FREE of c fantastK EsteÈYn 35 as regd¥ w￿11 ytsi(% ￿e$l & g¢￿¥TY1nI guKJJKe ¥￿(KI RSE. thts also WKiLths n￿trty ¢yJir ilis (& ￿(e5$ lo (m) cwrY4 t(pcs a& tsdy (wtiY6 & "Eld￿rg re￿I￿re lo INe ￿ th118J th31 ￿ ￿r￿ of traIr￿ rethd ¢)W 80243 pec¢Ae (snsashiY4 tty of 47.(xJ)!) cnlica information c rdaliwthips & seK Of th6 Mesw- TnJst'& Rew Me twrr reacw 36255. ot rethl a ffossiNÈ 43.988 y¢w FwAel Thats ￿ 1&694 irKrease fc¢ them In N511 ￿. Traini Atha￿ed Practitiorws SI)￿l￿wIng uui IJK-)iJl- .1 &iYi rd Fb4 I leel more confkknl ato m￿& fÉ%4 less mseywe "I wiu irr4The mpif to hale nK¢e of these cpabtÈs so that I mainlain stron rdatIC￿￿1pS ~1 feel rn0￿ positive about my body image & I will accept o lam" "I W(￿ l stay ￿ a￿¢hÉr rew in the m[￿L. Years 7-10 ala rE4ationthp thould indude.. 1& to walk away}- fullness "Trts mLrewd 56IF45t66h' acet UK course We re tknlled that FlAir￿ Cowse. axxrf ￿￿&(￿￿￿1p5 sex rom 3 c1mps11￿ C£￿te￿I. f￿ CknSli￿ leth5 & y(MJth & thii(trÉ¥)s wothets h really i£n off this yearl. Praise ar6wered courses & rest cdinel. Wesl Camtn"d£e Chr6lw Y(JJth Mintslries book£d a wTrKAe c(xffse. 116 FYAcesl & G¥eth was aAe to visit 8 wod( in-perg)n. crw der￿InatIOnalLy. with the ChJrch in IreQ¥KJ & MeitrKyJisl's circuit trainir8 15 ckIstk￿ Y￿ wckers I p 15

We were delighted to njn tr￿oke w(y4L (Mjr primary workr and Catherine r CEO. also on Premier & UCB radio. "It was a huge eye-opener to & itgave me mcye awareness abwt that young people are exFvsed to . We add over 3C(Q delegates at 5 different Christian conferences & exhibitior6 ￿rosS the UK. where we were exhibiting and/or speaking. for 3 words to describe Iheir own relationships & sex education. The number one answer wa5 i&nticaL .N￿-e￿enf. It5 fKIt ￿r￿Sing ttEn. t￿t this work is s) valuable to FEople. as so few have had any education th￿nsel￿ & so rK)t (Ay tIE f￿tUaL knowledge. tLrt also the ci)nfidence to speak. To help counter this we design rw resources arKI utKlate our okler ones. every year. We have crealed a new lesson on "Sexual Ethics" & Iwe pibted Iwo rw lesg)r6 "Digiia Friendship- & "Pelvic Health" very ccessfully. We will LE rolling all IIEse frcffl SeptemLEr IhrcMJgh our Esteem ne￿ of RSE educator5. nothing awkward vJicol minimal none non existent 6 Ilmited embarrassing . l ¥ I I non-existent 45% a5 a W(Yde The other in-pew) cwr5e tCK)k plKe in IrelaTrJ ¥there Gth was atle to wsit & work cross denominationally with ttr￿ Church in IreLa)d Methjdist's circuit there. The results of a recent su￿eY .(Gardner. R. (2021, Odober) The Sex Thing )with 318 Christian youth leaders. show thal 57% report that their church's approach to talking about sex has had a negative impac( only 22% a posttive impact arKI 21% a mixed. neutral or unlmwn impacL The responses suggest that in churcpes c￿VerSatIor6 ab￿rt sex are a mixture of shamefulness. silence and ham. and are driving rA)ple away. G¥eth. WFK) has been leading the cc¥xse this year. said...- £eaming frnm Esteem ne1w￿ we know Its not just about training & matena& its about confidence. I balieve ble lack of larger organisalions leading LW Ihis ILVIC has &)veloped a we & a need a Suw￿1 netw￿ fcy Chnslians ￿ want lo la*e th￿ sen(x￿IY." We have been encouraged by b)th growth & feed)ack & thal even more Chrtslians will engage in conversati￿$ wrth their JThJng FeopLe ab(￿rt this topic. Th￿k you for helping Christians arKI by association, churth al l¥ge. do better.1 16

S A fartArt reC￿rt￿ SFArkd M6 A 56r￿S M 561 r616thqllt ATh1 ws cIMuWted - h uYd6r4twl Ft dy Feedback from Chrlstlans attendln8 the Fullness courses 'Ir 50 rrxlK•J 4Th4 CthIMuWtM aThl Th trAnGf Y45 4 6%celkrt rreseY)ter FroF655wkh.' . rdf(ffMAh￿ dr4 YtsJAYLd' fuLLness acet UK Generating new resources JKI less(Ks for mEYnb￿S ts of ttEb OtIEr rvities that we have - tkE privilege of being irrrfdved irL Ths ￿ar has been rK> diffe￿nt top of the rEw less￿6 already piloted. a￿ Fleased to ha￿ deSI￿ed 3 rEw phyy'ca resoLrces irKILKJing a rEw c¥d sc "Lets tslk thrt.. . Ipthred left). We're excrted that th6 rescwce irKILKles 12 rw topic ords ￿irM￿ d bitAe. cFKrch & God (pictLred right). Weve aso produced a limelirE t¥e to go alL￿￿de scyne of our rEw a￿4 cld actKVities arKI haNe w positive feedback fr￿1 piloting se59(KS with yOLKV4 people arKI teacPasly)uth leaders alike. 17

internationaL support acetUK 18

internationaL support acetUK ACET Nigeria's dediGed. 73 Nrtheers. 20 staff meffbers ha ￿hed 3812 people with edl￿1t￿￿rl testing (C￿￿5ellIng for HIV. Their SUFWt has encwrdged. 245. nerf children Kl wg people to ImFw￿ their seif.esteeni and ha5 ewiFped with appropriate kn(fv4ledge about relatiorthip& sexual Peath arKI key bfe 5kilts ￿rosS ststes of Ngeria. 66 Abigail• is 16 Ye￿ cld &)d lives with her Paren￿ She has from fvends ifnol I ke?t it lo M￿f. kn my he•t I ￿ed lo thi Ihat I lok you" mear6 sex ts ffjfvt4￿d I have come lo tntst God more aThlrecogntse hts love for me. I have learnt VA•t Jesu5 is Lord of all that I￿ loves even me. laF¥c that St￿ c¥A for 15 PUBERTY e59K￿Y I gol ¢0 know how cxefulfy maGè ofmy bLxfy pyys I now God tmly attaches val￿% fo me." Ihal ccvscrt￿ of rea￿￿ l an (Tealed by Gcd Naniiw Ilxb t￿yp￿ts was LY Ablg31l• 99 Esteem Clubs ACET Nigena his F0￿ded opporLnities 88 PasS￿nate Esteem to go a 5-d3y trdiniff4 (￿lse. Thts will I￿rease Iheir I￿￿￿￿edge a￿￿ skitis of Esteem resources arvj aAe t￿) to tr￿rfOrm cultwe ￿ womoting healthy sdf- esteem. positive rdaticrfthip& gwd sexual in new fxiiitatlys have Lwi 9 rlew Esteem CL ross ￿K1 Kogi SLites. reKhing 161 YOW￿ people with vita ￿fc￿latM)n ab(rt relatiorrhips sewa healt Thts is in Wjdrtl￿ to tt￿ 6 existirE f￿1￿￿10T5 arewty rething 1ST peLyLe. Children's Clubs I f¥ thts ￿. 16 Children's dL) f&ilitatcs tra￿r￿ to delNer age-aFfYopriate. ljfe-saving infc(Mat￿n a>xrt rd31l￿￿h1PS sex lo 5-11-year-ol eager fxilllators ha4e created 3 new clubs reathng 84 chldren. 17 exisling Children's Cl￿}$ e also reathing 392 thiidren ￿ we Lcd< fcTriard to mo Gits engaged in ￿ Esteem session 19

ACET Nigeria Continued... delw effgtyrv4 sun1n￿ ies5ty6 HNIAIt& rn¥ia Fwirt. 6 B. thts lirr. It were lo teath 3m2 Feopie in S different Sla￿ 244 Ki Jo% 950 in S(￿rt￿ 517 in Nasrn¥a l.XQ in BeThkb. Kogi. knazingly. ACET Nwia staff V•ve then able to tesl 2474 of these pecf)ie for HIV of 21 Fecde tested F)￿lfvE. These FeOFle kne al been Cont￿ed Benue and 18 in Kogi) accepted jes￿ UYist to be their pers￿1 Lord and Saviour! Lb ￿eaSe rem6nts to Hay fly a5 ty Lwn Ilw wth Himl pp(xting pe￿e IMrB with HIV Tens of lIKX￿ of thlten Ir￿¥ with HN in the ￿ 1•h￿re ACET Nigeria C￿￿at& ACET Niwa m¥ry of theffl wth vol￿tee￿5 c¥ry vists to eYK(Krage HIV pc6itNe to c¥ry on tthing medKatiory in.date n)edKation discv5S issw>s 4%thith ¥e kyeveftting the irKINidL44s fr￿n Fwsuing ￿ rnedicatN might be Sh￿￿. ir6ufficwt fin￿e5 to trJJy rth m￿1(alic￿ or I¢y•¥ irtew levels ￿E￿)ing tly d￿'t kn(M IKA¥ to t rt 37 thilth 533 pecfle LNing IMth Hf41 we with rrdicati thrence in thi% 66 Al Chil<ens Cld>. I have learnt to speak in of ottwpeople cL¥ning lo tkÉ¥ dLO. I now liine rypwents I a lot of linK¥ al Ki&. dLb I￿a￿ng. singing. and bslwing to b￿e stones kn m&ting 'th my &pd askiy Lv [￿Ilitat(¥S I Ar￿￿ that Jestss loves me and God ￿ hing me. I ￿11 b sc¥nÉ￿ that useA4 to my famify and odws I believe God loves IrE. I ha￿ teCQ77e nKYe cfflfthi my fvlwe. I ncw trvsl myp¥É¥pts li￿￿.$ at> member, Thwnbike 99 Preventing Mother-to-thild HN to yow gifL 60 c¢xrtsdknng ￿ been mcbilised to )th errol for and alterKI aitenata dinits in Kogi. Bwve Plate￿ Stste& rrEaning thal thw'r b4ies wiu be better c¥ed fcr and inf¢YMati￿ rfxrt grving 1¥)pef￿lY wiu not becm HIV+ 77￿*y￿ so ffl￿1 fcyw dwying. nol 1ndma￿l INes treatrneyrt H 20

Shining Star Project Zimbabwe

Your support for The Shining Star project has enabled 78 girls and women who sell sex, to become peer educators and begin their journey towards a healthier and more sustainable future. These amazing ladies have already reached 1649 of their peers with vital sexual health information. The team are also empowering 16 teen mums and 543 young people with vital life skills and relationships and sex education. 1120 men have also participated in discussions about women’s rights, sexual gender, based violence, and have been educated about sexual health and HIV testing.

21

Continued…. Shining Star Project Zimbabwe

22

international support xeluK ACET Ukraine resiliaKe of cw ACET r cdl deterffmnalicfi lo s￿rY4 YCWS FéCF4e di circwr6t&Ke$ 6 wethbl Thpnrg. 347 ACET fathfLI ￿l￿￿eelS te) io in IIK NeilvlJK to LhTaini￿ Fe( ¥%ts) we refw cdw 7.639 in kal (7.015 in scWs ¥ P￿ls/(￿erS aso re￿￿￿ sessKY6 un￿r5￿Y d ￿￿thY Y(MAh chken Ida. 995 cdes) ccls) slcaers (930 in ¥Pxls 6S ' 774 te￿ we tr•red 168S in xfrwxls 89 ' Yuuiig, y- pJrliLiyuliiJg> iii a UriivL'rsily Heathy Youlh session Tr the less￿ wa$ 50 inlens11 l T1￿ Icpc is •ry>Y1￿¢ to L& We Oft￿ I Ixrt Y(￿ We fv nKYe &wl it st¥￿ e)FkYWKe 8th this is il fvst I'￿ hewd thal il Is htyth iai "Th￿ ￿ ILY ce ofox fLrtie IMW. Al Ik¥ne. l Oft￿ WcAd 3. that e￿h$ry to i ¢0 ¥4ots in¥K¥t￿l lo n￿. Idd ￿ a lol aNered Lxr ially Icpc of rdalit￿lps tethe boys ￿K1 gi becajse half of the class we ￿ rdaiKythps lo U5atiheri follow all tL bkne. l ￿11 r¥tY srrxe. I ￿11 rK)t otlws I w41 ￿t sex uXIl i nxth mysdf i &xxrt rt Ixrf Wyl￿ djffererrtly After das& I th# i ce of If￿ry tx4ty￿d ft's ttter Ih gettry HIV. LY W￿11 Tlw4É ILY cry to u51" 14 yew5 dd AliK 14 yea5 IMPACT. % of V Fc th vthal to rLYn a sfy of 172 IMPACT.. % ol ycw8 Fw4e th)t WKkYYcc4J I io HIV frLYn a s of ￿ tew atte￿41ng 8efiye les$￿ts. 17% of Bef(Ye ttK iess(Th 15% After the lessttts 8VA tvs 19% boy5 fA% girls Teens JKI Joy Thts￿￿o grw) c 11 c(XVits of 8 Ilvr%K s￿￿1￿6 I Ir reswcvA lcd at life [x￿11￿￿y. Jxj io IJ Io (Y￿((￿￿ FY)ythlc8ica tr&rna PTSD. rest￿e e JKI a wi fvthffe M￿Y reLi11¢￿tsPs hwe be(¢ beccn to ijw I FThae with (Jga (psyddogtsl) 245 wwts hm• aso re(eThed l. , r￿er￿d FThe frcn Clga rg 16 ha¥ 23

"Eveiyihng wa5 $0 gl(xry in <v tolffl We hmb th<xgh a tert4e E of fve% kxKI I care lo YWI Tl) nkWirg5 fAled b dtfi I'm xlL44ty ￿Y lired è¢cJJse th6 w. I mtrled lo thLS city. rx) a rw sdxx& tts al so <th i IqKw Iwe. io e¥fn tak 1gLrf life seen￿d to stCFF Teer6 a r￿etry& i f(xffKI a was 4e to￿1 ￿ nwlf to te in a orde of(￿￿e th) lure th yw gd ¢xrt of w Pe￿e1¥￿. Ycvre hwy. ycvre Psi id I'¥e Thyiced ihat lin te(tyni to FecF4e. lin less afrad of ne•d to switth Io SLY￿1￿rg else. n 3 Id bwth thi& k lo fL41e51. Now my life is brightLY ih¥4s to y￿. l to to al ycw e¥￿ts. P•Ao. Is yes dd U be Th•th ytw do Nastya 13 yew5 old y￿1h Ci Thi5 yew. tWe h&t be￿ 9 dLbs 1.330 lewws. 6 dlts I dlb fc thled 'No Fitlws.. I f(Mxbal dL) I lnity f(M)tbai d Is in Zwiththi& a fr￿￿-11￿ regi￿ 2.985 air rad ¥vJ 56) been re(￿ded wKe of the w¥. AS 4¥eli as irr6Ytying ￿1r ACET Ltr•ne Nastya's story Nastya Iibl JK1 W-gyer y ixth •Y dry We ha4p eAFvvKed a &)t of i•nb trir f(6ter f￿lY T￿ W to rrK• ilings Ebtyy r&ethaed ai t￿r sclKK4 dt¥trK CLffTwrf Tlk7n il srrt a lrtiki ew lo rthv I ACET (￿ at c&b. ttter I c(xAd ask reatjco a rw life rre Th• fLY sa oy firtwe gwirg the strwyth lo Ii¥E iod)y." lya's 5￿ter. T¥rya N¥Aya at the £lthJ (thr wea5 of ACET tJrats"s has aso c(Trtirnd to fltxrI5￿ the ChLrch m￿11￿&￿c￿ 535 socia st￿ ProFrt thith ￿ sirrwuy io rftWu5i frcrfn ￿ &E4e le5tiw￿fflieS frcffi ￿ ACET LTJr tem ha5 to 15 Yth c¢xrse. a dffererKe international support acetUK ACET Russia Education and training ACET Russia s ccynpassic￿ale f￿lIlIatorS hwe yKrfl¢ed in cwer 10 citES aKI tc%rs in the last year e(knaticffl to p￿vent HIV. abCKti￿. vrEalthy relati(xshiFS. KI deStr￿t￿e behaM"(xx as yV￿"n . tJrv4 WKI aicithl abuse. The infcmatiW2 ledures ￿ seminx5 haFW in ¥￿1(￿ sdts'ryJ l￿-ll#l￿g Cent￿$. (yphaiages. chwches. avl prtria detefiti￿ centre> Th habe ten aAe to reth 13.729 ￿¥￿e. f¥ exeedrg ttir t¥get d 10.CM))! TFW aso eqUir￿d 163 rs 381 P￿ts. 14 yoJrr4 Fwle Trhere *ie lo re(ÈyNt c¢xr6dbrg kn ￿￿k I￿￿gh dIf￿LIt perscnal is5￿ The teJns ha￿ 3150 deiwered HIV prethI￿ (xjtreath to peoFle thr(xJgh their wbierrthips knryth seThKe a 24

Crossroads Projects in South Africa

25

with 263 Your support means 263. eleven to sixteen years olds. in the Phoenix and Olthalweni areas txjtside DLKbary now get regular relationships lessorts The children have covered topics such as being a positive ln1lu￿ce on their peer5. perS￿al values. self-esteem. substance a￿Se. puberty. personal bwrKlaries. the idea of healthy and unhealthy relationships. arKI HIV. They have also been able to take part in team buildirvg actrvities induding a fun-day. (whith was like a UK sports day). "I never knew the consequences of cft?ssing boundanes but now / understand. . Eth￿ -¥d 12 90% of the cO￿d identify ,ed Ilag" beh￿10￿5 / thar￿tE￿iStl &)y the of a "Heathy ver ljnhealthy relationshiwJ SeSsic￿ at li. verview Primary ScFM)oL 90% 12-year-old Veheshan lives (wtside t￿rt>an with his family. "We live in a wor commLnty. We don t have access to safe ￿t{￿x￿ attivities There ￿ nothing nxrh for u5 to do as young Fyle. fts also not safe to arou￿￿. / stay indoof5 most of t1￿￿. The Beat￿AnA￿et Pmjert has bought the matena& I needed to start my tLrk-s6 busirÉss It ￿ going very wdl I feel Very￿ of mysdf I want to thath Crowoa( in finding value in me. / have learnt S<yne vocatiL¥MI SA71& -1 plan on Lsing th LvsirÉss knO￿edge in my own luck-ty. The sessions have also he￿d impmve ry self-CLwfi<*n￿ and l am rLI longer a shYp￿s0n. / believe in rn￿[ Thank you so rnKh for your support changing. lives families and corrynunities! 26

AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2023

Statement of responsibilities of the trustees

The trustees (who are also directors of AIDS Care Education and Training for the purposes of company law) are responsible for preparing the trustees’ annual 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 which 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:

The trustees are responsible for keeping proper accounting records that 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 charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The trustees’ annual report has been approved by the trustees on 11/04/2024 and signed on their behalf by

Timothy Paul Spencer

Chair

27

Independent examiner’s report

to the trustees of

AIDS Care Education and Training

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 August 2023 which are set out on pages 29 to 48.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors 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 under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’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

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Christy Lau FCCA CTA DChA Slade & Cooper Limited Beehive Mill Jersey Street Manchester M4 6JG

23 May 2024

28

AIDS Care Education and Training

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 August 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
119,724
Charitable activities
4
83,759
Investments
5
1,408
Total income
204,891
Expenditure on:
Raising funds
6
79,406
Charitable activities
7
62,774
Total expenditure
142,180
10
62,711
Transfer between funds
(8,737)
Net movement in funds for the year
53,974
Reconciliation of funds
Total funds brought forward
96,078
Total funds carried forward
150,052
Net income/(expenditure) for the
year		 Restricted
funds
£
503,239
-
-
503,239
-
560,030
560,030
(56,791)
8,737
(48,054)
228,253
180,199		 Total funds
2023
£
622,963
83,759
1,408
708,130
79,406
622,804
702,210
5,920
-
5,920
324,331
330,251		 Total funds
2022
£
560,835
75,376
42
636,253
53,171
569,749
622,920
13,333
-
13,333
310,998
324,331

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

29

AIDS Care Education and Training Company number 2245302

Balance sheet as at 31 August 2023

Note
£
£
Fixed assets
Tangible assets
14
2,942
Total fixed assets
2,942
Current assets
Debtors
15
72,727
Cash at bank and in hand
16
355,858
Total current assets
428,585
Liabilities
Creditors: amounts falling
due in less than one year
17
(101,276)
Net current assets
327,309
Total assets less current liabilities
330,251
Net assets
330,251
The funds of the charity:
Restricted income funds
20
180,199
Unrestricted income funds
20
150,052
Total charity funds
330,251
2023		 £
£
2,374
2,374
61,374
342,870
404,244
(82,287)
321,957
324,331
324,331
228,253
96,078
324,331
2022		 £
£
2,374
2,374
61,374
342,870
404,244
(82,287)
321,957
324,331
324,331
228,253
96,078
324,331
2022
2,374
321,957
324,331
324,331
228,253
96,078
324,331

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and in accordance with FRS102 SORP, and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 32 to 48 form part of these accounts.

Approved by the trustees on 11/04/2024 and signed on their behalf by:

Timothy Paul Spencer (Chair)

Chris Turland (Trustee)

30

AIDS Care Education and Training

Statement of Cash Flows for the year ending 31 August 2023

Note
2023
£
Cash provided by/(used in) operating activities
22
13,460
Cash flows from investing activities:
Dividends, interest, and rents from investments
1,408
Purchase of tangible fixed assets
(1,880)
Cash provided by/(used in) investing activities
(472)
12,988
Cash and cash equivalents at the beginning of the year
342,870
Cash and cash equivalents at the end of the year
355,858
Increase/(decrease) in cash and cash
equivalents in the year		 2022
£
32,601
42
(1,762)
(1,720)
30,881
311,989
342,870

31

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

AIDS Care Education and Training meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

32

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

c Income (continued)

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

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

33

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

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.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include project management carried out at headquarters and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9.

i Tangible fixed assets

Individual fixed assets above £100 are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

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

j Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

34

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

l Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

n Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 11. There were £1,713 outstanding contributions at the year end (2022: £1,480).

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. 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. The registered office address is disclosed on page 1.

35

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

3 Income from donations and legacies

Current reporting period
Esteem
Donations
Legacies
Subtotal for Esteem
Other donations and legacies
Donations
Legacies
Subtotal for other donations and legacies
Total
Previous reporting period
Esteem
Donations
Subtotal for Esteem
Other donations and legacies
Donations
Subtotal for other donations and legacies
Total		 Unrestricted
£
3,287
-
3,287
116,437
-
116,437
119,724
Unrestricted
£
-
-
71,761
71,761
71,761		 Restricted
£
183,275
30,000
213,275
259,964
30,000
289,964
503,239
Restricted
£
179,915
179,915
309,159
309,159
489,074		 Total 2023
£
186,562
30,000
216,562
376,401
30,000
406,401
622,963
Total 2022
£
179,915
179,915
380,920
380,920
560,835

36

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

4 Income from charitable activities

Current reporting period
Esteem
Lesson delivery
Membership income
Resources
Training income
Subtotal for Esteem
Total
Previous reporting period
Esteem
Lesson delivery
Membership income
Resources
Training income
Subtotal for Esteem
Total
5
Investment income
Current reporting period
Income from bank deposits
Previous reporting period
Income from bank deposits		 Unrestricted
£
27,440
3,671
3,452
49,196
83,759
83,759
Unrestricted
£
-
-
-
-
-
-
Unrestricted
£
1,408
1,408
Unrestricted
£
42
42		 Restricted
£
-
-
-
-
-
-
Restricted
£
23,702
3,738
1,603
46,333
75,376
75,376
Restricted
£
-
-
Restricted
£
-
-		 Total 2023
£
27,440
3,671
3,452
49,196
83,759
83,759
Total 2022
£
23,702
3,738
1,603
46,333
75,376
75,376
2023
£
1,408
1,408
2022
£
42
42

37

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

6 Cost of raising funds

2023
£
Staff costs
66,729
Fundraising costs
12,677
79,406
All expenditure on cost of raising funds is unrestricted.
7
Analysis of expenditure on charitable activities
Current reporting period
Esteem
£
Grants to other NGOs (see note 8)
-
Programme costs
Staff costs (UK Staff)
195,740
Other costs
21,522
Governance costs (see note 9)
218
Support costs (see note 9)
-
217,480
Restricted expenditure
Unrestricted expenditure
Prior reporting period
Esteem
£
Grants to other NGOs (see note 8)
-
Programme costs
Staff costs (UK Staff)
162,573
Other costs
15,794
Governance costs (see note 9)
113
Support costs (see note 9)
-
178,480
Restricted expenditure
Unrestricted expenditure		 2022
£
42,554
10,617
53,171
Other
£
285,441
50,603
6,014
2,795
60,471
405,324
Other
£
295,095
45,498
149
1,462
49,065
391,269		 Total 2023
£
285,441
246,343
27,536
3,013
60,471
622,804
560,030
62,774
622,804
Total 2022
£
295,095
208,071
15,943
1,575
49,065
569,749
519,432
50,317
569,749

38

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

8 Grants to other NGOs

Africa
ACET Congo
ACET Nigeria
ACET Uganda
ACET Uganda - Emergency appeal
ACET Uganda - Mbale Appeal
CCP - Matilda Project
Friends of ACET Uganda
Other
Zimbabwe Nehemiah
Asia
ACET Thailand
Nireekshana
Europe
ACET
ACET Russia
ACET Slovakia
ACET Ukraine
9
Analysis of governance and support costs
Current reporting period
Bank charges
Depreciation
Independent examiner's fee
Insurances
Office costs
Staff costs
Previous reporting period
Bank charges
Depreciation
Independent examiner's fee
Insurances
Office costs
Staff costs		 2023
£
144
30,000
8,019
47,263
-
5,000
15,130
4,545
30,000
57,740
1,000
25,000
5,000
-
56,600
285,441
Support
£
160
1,312
-
472
21,941
36,586
60,471
Support
£
210
1,106
-
866
19,606
27,277
49,065		 2022
£
144
30,128
19,787
10,000
4,106
4,600
9,420
3,330
30,000
79,645
9,985
25,000
5,000
5,000
58,950
295,095
Governance
£
-
-
3,013
-
-
-
3,013
Governance
£
-
1,575
-
-
-
1,575		 Total 2023
£
160
1,312
3,013
472
21,941
36,586
26,898
Total 2022
£
210
1,106
1,575
866
19,606
27,277
50,640

39

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

10 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Depreciation
Accountancy
Independent examination
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Allocated as follows:
Cost of raising funds
Charitable activities
Support costs
Independent examiner's fee		 2023
£
1,312
1,700
450
2023
£
314,910
23,501
11,247
349,658
66,729
246,343
36,586
349,658		 2022
£
1,106
-
1,575
2022
£
245,270
23,313
9,319
277,902
42,554
208,071
27,277
277,902

11 Staff costs

One employee has employee benefits between £60,000 and £70,000 in the year. (2022: Nil).

The average number of staff employed during the period was 11 (2022: 10).

The average full time equivalent number of staff employed during the period was 9 (2022: 3).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £74,036 (2022: £66,910).

40

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

12 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

No members of the management committee received travel and subsistence expenses during the year (2022: nil).

Aggregate donations from related parties were £3,330 (2022: £1,725).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).

13 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

14 Fixed assets: tangible assets

Cost
Additions
Depreciation
Charge for the year
Net book value
At 1 September 2022
At 1 September 2022
At 31 August 2023
At 31 August 2023
At 31 August 2023
At 31 August 2022		 Fixtures and
fittings
£
2,223
160
2,383
2,137
92
2,229
154
86		 Computer
equipment
£
12,602
1,720
14,322
10,314
1,220
11,534
2,788
2,288		 £
14,825
1,880
Total
16,705
12,451
1,312
13,763
2,942
2,374

41

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

15 Debtors
2023 2022
£ £
Gift aid recoverable 5,247 3,681
Other debtors 1,890 3,672
Prepayments and accrued income 65,590 54,021
72,727 61,374
16 Cash at bank and in hand
2023 2022
£ £
Cash at bank and on hand 355,858 342,870
355,858 342,870
17 Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 8,497 115
Other creditors and accruals 4,895 6,190
Deferred income 73,122 70,000
Funds held as agent 7,500 -
Taxation and social security costs 7,262 5,982
101,276 82,287
18 Deferred income
2023 2022
£ £
Deferred grant brought forward 70,000 -
Grant received 73,122 70,000
Released to income from charitable activities (70,000) -
Deferred grant carried forward 73,122 70,000

42

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

19 Funds held as agent

The following funds are held on behalf of others. Decisions are made by the trustees of those groups and acet UK receives instructions for payment of invoices or grants. The funds are accounted for separately, with all transfers clearly documented. This balance (cash at bank and in hand) is not included in the assets of acet UK.

ACET Thailand
Nireekshana
Patrick Dixon gifts		 Balance at
1
September
2022
£
-
-
-
-		 Income
£
10,000
7,500
15,000
32,500		 Expenditure
£
(10,000)
-
(15,000)
(25,000)		 As at 31
August
2023
£
-
7,500
-
7,500

20 Analysis of movements in restricted funds

ACET Europe
ACET DRC
ACET Nireekshana,
India
ACET Nigeria
ACET Russia
ACET Thailand
ACET Uganda
ACET Ukraine
Zimbabwe -
Uganda
Friends of ACET
Uganda
Uganda appeal
Crossroads, South
Africa
ACET CCP Zimbabwe
Translations (E
Europe / C Asia
Esteem
Total
Current reporting
period
Nakulabye School,
International
Programme
Support)
Nehemiah Project		 Balance at
1
September
2022
£
-
-
-
488
-
17,585
-
-
3,169
3,020
8,998
47,150
2,200
2,192
3,575
-
139,876
228,253		 Income
£
25,000
144
1,000
21,313
5,000
60,568
3,750
56,600
47,951
1,250
6,235
112
6,941
52,516
1,584
-
213,275
503,239		 Expenditure
£
(25,000)
(144)
(1,000)
(30,000)
(5,000)
(57,740)
(3,750)
(56,600)
(30,000)
(4,270)
(15,130)
(47,262)
(4,545)
(56,678)
(5,000)
(430)
(217,481)
(560,030)		 Transfers
£
-
-
-
8,199
-
-
-
-
(1,494)
-
-
-
(655)
2,257
-
430
-
8,737		 Balance at
31 August
2023
£
-
-
-
-
-
20,413
-
-
19,626
-
103
-
3,941
287
159
-
135,670
180,199

43

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

19 Analysis of movements in restricted funds (continued)

Balance at
1
September
2021
£
ACET Europe
-
ACET Congo
-
ACET Nireekshana,
India
-
ACET Nigeria
-
ACET Russia
-
ACET Slovakia
-
ACET Thailand
43,860
ACET Uganda
-
ACET Ukraine
-
Zimbabwe - Nehemiah
Project
-
Uganda
3,541
Friends of ACET
Uganda
5,720
Uganda appeal
41,950
Crossroads, South
Africa
-
Mbale appeal
-
-
ACET CCP Zimbabwe
4,238
Translations (E
Europe / C Asia
-
Esteem
98,037
Total
197,346
Nakulabye School,
Support)
International
Programme
Support
Previous reporting
period		 Income
£
25,000
144
9,985
37,276
5,000
-
53,370
18,189
62,865
34,405
1,077
12,698
15,200
5,530
4,106
20,377
3,937
-
255,291
564,450		 Expenditure
£
(25,000)
(144)
(9,985)
(30,128)
(5,000)
(5,000)
(79,645)
(18,189)
(58,950)
(30,000)
(1,598)
(9,420)
(10,000)
(3,330)
(4,106)
(45,708)
(4,600)
(149)
(178,480)
(519,432)		 Transfers
£
-
-
-
(6,660)
-
5,000
-
-
(3,915)
(1,236)
-
-
-
-
-
27,523
-
149
(34,972)
(14,111)		 Balance at
31 August
2022
£
-
-
-
488
-
-
17,585
-
-
3,169
3,020
8,998
47,150
2,200
-
2,192
3,575
-
139,876
228,253

44

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

19 Analysis of movements in restricted funds (continued)

Name of restricted fund Description, nature and purposes of the fund

International projects Funds raised for the projects of ACET's international partners' programmes of relationships and sex education, life skills education, and HIV prevention and AIDS care. £8,199 transferred from unrestricted at year end to cover shortfall in restricted funds to cover the remainder of the ACET Nigeria grants. International Includes salaries dedicated to supporting the international partners, travel programme costs incurred visiting partner programmes for M&E, training and support, and any costs incurred transferring funds to the international partner programmes. £2,275 transferred from unrestricted at year end to cover shortfall in restricted funds to cover the remainder of the international programme support costs. Translations Cost of translating reports and proposals from Eastern Europe. Esteem ACET's UK programme of relationships and sex education training and lesson delivery, resource development and support of the Esteem network of independent, trained RSE educators.

45

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

20 Analysis of movement in unrestricted funds

General fund
General fund
Current reporting
period
Previous reporting
period
Name of
unrestricted fund
General fund		 Balance at
1
September
2022
Income
Expenditure
Transfers
£
£
£
£
96,078
204,891
(142,180)
(8,737)
96,078
204,891
(142,180)
(8,737)
Balance at
1
September
2021
Income
Expenditure
Transfers
£
£
£
£
113,652
71,803
(103,488)
14,111
113,652
71,803
(103,488)
14,111
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds		 As at 31
August
2023
£
150,052
150,052
As at 31
August
2022
£
96,078
96,078

46

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

21 Analysis of net assets between funds

Current reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
2,942
147,110
150,052
General
fund
£
2,374
93,704
96,078		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
180,199
180,199
Restricted
funds
£
-
228,253
228,253		 Total
£
2,942
327,309
330,251
Total
£
2,374
321,957
324,331

22 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating
activities		 2023
£
5,920
1,312
(1,408)
(11,353)
18,989
13,460		 2022
£
13,333
1,106
(42)
(57,528)
75,732
32,601

47

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2023 (continued)

23 Prior year Statement of Financial Activities (including Income and Expenditure Account)

Income from:
Donations and legacies
Charitable activities:
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Total expenditure
Transfer between funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net income/(expenditure)
for the year
Net movement in funds for
the year		 Unrestricted
funds
£
71,761
-
42
71,803
53,171
50,317
103,488
(31,685)
14,111
(17,574)
113,652
96,078		 Restricted
funds
£
489,074
75,376
-
564,450
-
519,432
519,432
45,018
(14,111)
30,907
197,346
228,253		 Total funds
2022
£
560,835
75,376
42
636,253
53,171
569,749
622,920
13,333
-
13,333
310,998
324,331		 Total funds
2021
£
534,489
75,119
84
609,692
53,141
513,420
566,561
43,131
-
43,131
267,867
310,998

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

48