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 1 ## 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 2 ## 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: - 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 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. 3 ## 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: - Educating young people through our Esteem relationships and sex education (RSE) program. - Sharing our expertise on these issues through delivering Esteem relationships and 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. 4 AIDS Care Education and Training ## Trustees’ annual report for the year ended 31 August 2023 - 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. - 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 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: - To be the partner of choice for relationships and 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 and 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. 5 ## AIDS Care Education and Training ## Trustees’ annual report for the year ended 31 August 2023 - 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 objectives over the past year were to: - Increase promotion and delivery of our accredited training courses (including online) to provide 85 educators with a 'Teaching Relationships and Sex Education' level 4 accreditation. - Develop new ways to support and manage our growing Esteem network with new materials, resources, and training. - Deliver more training to support educators working with young people, developing our advanced practitioner training. - Engage with more parents through developing resources for them, running workshops and partnering with like-minded organisations to reach more parents. - Continue to support schools and educators to roll out the statutory relationships and sex education curriculum, including piloting our new racial identity project as part of our Esteem offering. - Pilot and develop our Primary curriculum, rolling it out to 1000 children and training 12 Esteem network educators. - Increase the number of young people reached through our lesson delivery in Southwark and surrounding areas to 2900. - Strengthen our brand identity to raise awareness and facilitate greater engagement and understanding of relationships and sex education. - Raise our profile by speaking at events and churches and in the media and partnering with like-minded organisations. 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. 6 ## 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: - 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 and Advanced Trainer training. - Running workshops and partnering with like-minded organisations to reach more beneficiary numbers with more quality interactions. - Continuing to support schools and educators to roll out the statutory relationships and sex education curriculum, including our racial identity project as part of our Esteem offering. - Rolling out our Primary curriculum and training teachers and other Esteem network educators in it. - Increasing the number of young people reached through our lesson delivery in Southwark and surrounding areas to 2900 and our reach through the network to over 45,000 young people. - 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. 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. 7 ## 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%). - Funds held income decreased by £29,797 (3%). This difference was mainly due to appeal funds received for Uganda in the previous year. - Esteem income increased by 17.6% (£45,030). - Lesson delivery income was £3,738 (15.8%) higher as we taught in more schools this year. - `o` Income from the accredited course stayed fairly steady; we delivered more bespoke workshops than the previous year, and we launched our new Fullness course for Christian youth workers. In total, training brought in £2,862 more than the previous year, a 6.2% increase. - Sales of Esteem resources continued to build due to successful online promotion, networking, and one in-person exhibition. Income increased by more than 115% (£1,849). - Membership fees and Gift Aid remained steady against the previous year. - `o` Esteem individual giving increased by 479% due to a £30,000 legacy gift. - Trust income for Esteem increased by £40,580 (32.6%). Grants included £40,000 received from the Benefact Trust towards developing a curriculum for Primary schools. - We received no corporate income this year. 8 ## AIDS Care Education and Training ## Trustees’ annual report ## for the year ended 31 August 2023 - International Support income rose by £10,602, an increase of 5.1%. - The Big Give Christmas Challenge 2022 and a separate appeal in June raised £18,681 for ACET Nigeria’s work and for Shining Star in Zimbabwe. This was 24.6% lower than international appeals in the previous year as we did not hit our Big Give target. Although we still received a similar number of individual gifts, there were less high value donations. - One major funder increased their giving for our partner, Crossroads in South Africa, by £2,305 (41.7%). - Other individual giving and gift aid rose by £15,459 (85.8%). This included a £30,000 legacy gift. - Trust income stayed within 1% of the previous year at £160,001. Grants included £12,000 from Medical Missionary News. - Unrestricted income (excluding Esteem) increased by 64.1% (£46,042). Most of this increase can be attributed to trust income – one donor’s £10,000 2021/22 pledge was delayed to this year, £20,000 from another trust was allocated differently in this year, and we received a £8,000 cost of living grant from another trust. Total expenditure increased by £79,290 (12.7%). - Office and admin costs rose by £2,335 (11.9%). We needed to pay for fibre-enhanced broadband due to delivering online training from the Chester office. And, as our office renting arrangements changed, we are now paying business rates (although at a charitable rate). - Staff costs rose by £71,756 (25.8%) as the team expanded with another full-time schools’ worker (partly for the new Primary project) and a part-time administrator. The team also received a one-off payment to help with the cost-of-living, as well as a higher than previous salary increase for the same. - Grants made to our international partners fell by £9,654 (3.2%), mainly due to our funding relationship with ACET Uganda being transferred to Afrinspire. - International travel rose by £6,202 with trips made to our partners in Zimbabwe and South Africa. This was not unusual as there had been no international travel in the previous 3 years due to COVID-19. - Marketing and fundraising costs were £7,932 higher due to activities for the charity’s 35[th] anniversary. Funds held grants decreased by £56,633 (73.2%). - The remainder of funds raised in a Uganda appeal of 2021/22 was distributed. - All remaining Friends of ACET Uganda funds were transferred to Afrinspire who will now be handling this programme. 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. 9 ## 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. 10 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. 11 . )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 m*e 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¥ 1Cp￿.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 tr*ir ￿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 a*Jrw)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 t*velop 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 F*c$4e. frfm 14 coJ)tries rre￿ing that VE hwly teat lty of85w* Ail attth receNe 1.y FREE of c fantastK EsteÈYn 35 as regd¥ w￿11 ytsi(% ￿e$l & g¢￿¥TY1*nI 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￿ wc*kers 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 ad*d 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 c*IMuWted - 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 dediG*ed. 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 F*0￿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&ilitatc*s 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 thlt*en 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 ￿ h*ing 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 b*4ies 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 k*al (7.015 in scWs ¥* P￿ls/(￿erS aso re￿￿￿ sessKY6 un￿r5￿Y d ￿￿thY Y(MAh chk*en Ida. 995 cd*es) ccl*s) slcaers (930 in ¥P*xls 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 c*e ofox fLrti*e IMW. Al Ik¥ne. l Oft￿ WcAd 3. that e￿h$ry to i* ¢0 ¥4ots in¥K¥t￿l lo n￿. Idd ￿ a lol aN*ered Lxr ially Icpc of rdalit￿lps tethe boys ￿K1 gi becajse half of the class we ￿ rdaiKythps lo U5atiheri follow all tL bkne. l ￿11 r*¥tY srrx*e. I ￿11 rK)t otlws I w41 ￿t sex uXIl i nxth mysdf i &xxrt rt Ixrf Wyl￿ djffererrtly After das& I th# i c*e of If￿ry tx4ty￿d ft's t*tter Ih gettry HIV. LY W￿11 Tlw4É ILY cry to u51" 14 yew5 dd AliK 14 yea5 IMPACT. % of V F*c* th* vthal to rLYn a sfy of 172 IMPACT.. % ol ycw8 Fw4e th)t WKkYYcc4J I io HIV frLYn a s* of ￿ tew atte￿41ng 8efiye les$￿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 FTh*e frc*n Clga rg 16 ha¥ 23 "Eveiyihng wa5 $0 gl(xry in ￿ at c&b. t*tter I c(xAd ask reatjco a r*w life rre Th•* fLY sa oy firtwe gwirg the strwyth lo Ii¥E* iod)y." lya's 5￿ter. T*¥rya N¥Aya at the £lthJ (thr wea5 of ACET tJrats"s has aso c(Trtirn*d to fltxrI5￿ the ChLrch m￿11￿&￿c￿ 535 socia st￿ ProFrt thith ￿ sirrwuy io rftWu5i frcrfn ￿ &E4e le5tiw￿fflieS frcffi ￿ ACET L*TJr* tem ha5 to 15 Yth c¢xrse. a dffererKe international support acetUK ACET Russia Education and training ACET Russia s ccynpassic￿ale f￿lIlIatorS hwe yKrfl¢ed in cwer 10 citES aKI tc*%rs in the last year e(knaticffl to p￿vent HIV. abCKti￿. vr*Ealthy relati(xshiFS. *KI deStr￿t￿e behaM"(xx as yV￿"n . t*Jrv4 WKI aicithl abuse. The infcmatiW2 ledures ￿ seminx5 haFW in ¥￿1(￿ sdts'ryJ l￿-ll#l￿g Cent￿$. (yphaiages. chwches. avl pr*tria detefiti￿ centre> Th habe t*en aAe to reth 13.729 ￿¥￿e. f¥ exeedrg tt*ir 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 Sfunds
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: - The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006, - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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: - Costs of raising funds are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. - Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs. - - Other expenditure represents those items not falling into any other heading. 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