2024-08-31-accounts

Company Number: 02245302 Charity Number: 299293

Report and financial statements For the year ended 31 August 2024

AIDS Care Education and Training Reference and administrative information

for the year ended 31 August 2024

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
	N Casey
	D Verity
	C Turland
	M J Tynan
	R Mikhail	(appointed 4thJuly 2024)
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 2024

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

The trustees present their report and the unaudited financial statements for the year ended 31st August 2024. 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 policies (in consultation with relevant staff) and for setting salary increases (with input from the Chief

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

Executive) and employer pension contributions. Salaries are set through job evaluation and benchmarking and are reviewed for cost-of-living increases by the trustees on an annual basis with effect from 1[st] September.

Trustees are unpaid and receive no benefit from their work with the charity. 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,

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

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

Our approach is to:

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

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

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

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

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.

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

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

Outcomes

The intended outcomes of our work include:

• Healthier attitudes to relationships, sex, pornography, and sexting.

• Increased self-esteem and respect for others.

• Better opportunities for vulnerable girls and women.

• Raised awareness of sexual gender-based violence.

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

• 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.

• 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.

• 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.

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

• 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 Relationships and sex education training continues to be popular, and we were delighted to reach 114 educators in 10 different countries, smashing our target of 85 educators, by 34%. This year, 95% of those who trained, chose to do the accredited training, with just 5 people choosing not to become accredited.

It has been an exciting year as we have been putting finishing touches to a range of different, new resources. One of the new resources, is a lesson aimed at children aged 11-13 years old, called “Phones and Friends” which so far has had a great response in both the pilots and the actual launch. We also created a new card sort game called “Let’s talk about” with a special extension for faith groups.

We have spoken on BBC, Premier Christian Radio and UCB and updated our website. We finished the Racial Identity project and ran the first of our Primary INSET (In Service Educational Training) days as well as attending and speaking at various conferences.

We employed a new Schools worker for primary and secondary work and Eden the eagle puppet and the team have reached 1201 (target was 1000) primary children in 8 different schools with 18 different lesson topics!

We have also reached 4443 secondary aged pupils with lessons, assemblies and drop-down days. We have attended/exhibited at 8 different conferences/events, speaking at six of them and reaching over 1220 adults who work with young people.

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.

• 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, including piloting a new residential course.

• 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.

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

• Continuing to support schools and educators to roll out the statutory relationships and sex education curriculum, including new lessons on pelvic health and improving/ revising our HIV lessons as part of our Esteem offering.

• Rolling out our Primary curriculum in Chester and training teachers and other Esteem network educators in it.

• Sustaining the number of young people reached through our lesson delivery to at least 4000 across both London and Chester.

• Increasing our reach through the network, to over 45,000 young people. Not including our biggest partnership who reach 30,000+ on their own.

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

• Raising our profile by speaking at conferences, events, 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 developed 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.

This year we held a very successful conference in Hyderabad, India attended by leaders from 9 different ACET countries in person and 3 (who could not attend in person) online. Only one person was refused their visa (ACET Nigeria) and it was great to meet and strategise with everyone else!

This year, we introduced a new sabbatical policy where staff who had been here for seven years receive three months, fully paid, leave, on top of their normal holidays. We are well aware that many of our gifted team have been here a long time and so it is hoped that a paid, extended break will provide them with an opportunity to fully rest and recoup as well as encouraging and enthusing their love for what they do.

We embarked on 4 sabbaticals back-to-back with three of our senior staff and one of our most junior who had all been with us over 7 years. Our senior fundraiser resigned on their return to work, but had stayed on longer, knowing that she could get her sabbatical, so we feel gratified that the new sabbatical programme is working in terms of staff retention. Likewise, our finance officer also left after sabbatical, who we also knew was keen to leave to another role where he worked part time; but the other two staff came back refreshed and with new ideas and are already planning for their next sabbatical!

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

We continue to have six trustees on our board, now a 50:50 split of men and women. We actively continue to seek to increase and diversify the board even further and hope to have two new members next year.

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

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

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. Our new strategy now means that we can now look to increase the number of partners we have especially having stopped funding, but still supporting several countries over the last five years.

This year, the trustees made grants to a small number of international partners with whom we have previously established relationships.

Summary of Financial Activities

Total income decreased by £94,606 against the previous year (13.4%).

• Funds held income increased by £30,525 (43.9%). This difference was mainly due to a £31,513 increase in one trust’s donation to the work in Thailand.

• Esteem income decreased by 44.9% (£97,127).

• Individual giving fell by over £30,000 due to a £30,000 legacy gift in the previous year.

• Trust income for Esteem fell by £66,968 (59.4%) due to a reduction in fundraising capacity during the year caused by a vacant post. Grants included £30,000 received from the Benefact Trust towards developing a Relationships and Health curriculum for Primary schools.

• Income restricted to International Support was similar to the previous year (only a £210 difference). o The Big Give Christmas Challenge 2023 raised £19,271 for ACET Nigeria, the Shining Star Project in Zimbabwe, and Crossroads in South Africa. We exceeded our fundraising target meaning that in this one appeal we raised 3.2% more than the total from two international appeals in the previous year.

• Other individual giving and gift aid fell by £18,005 as the previous year had included a £20,000 legacy gift.

• Trust income was £20,216 higher than the previous year, mainly due to a change in allocation from one regular trust donor. Grants included £13,000 from Medical Missionary News.

• Unrestricted income decreased by 15.2% (£31,080).

• Lesson delivery income was £1,245 (4.5%) higher as we taught more lessons this year.

• Income from training fell by 15.4% (£7,583). This was mainly due to running one less accredited course than in the previous year.

• Membership fees grew slightly against the previous year (1.6%) but resources fell by 48.5% (£1,674) as we had developed and launched a new resource in the previous year.

• o Individual giving fell by £6,989: the previous year had included a £5,000 legacy gift.

• Trust income fell by £20,900, mainly due to changes in allocation from two regular trust donors.

Total expenditure decreased by £17,495 (2.5%).

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

• Esteem programme costs reduced by 26.1% (£4,045) due to training costs being higher in the previous year (as we ran more courses) and resource development costs also being higher in the previous year (as we’d developed and launched a new resource in 2022/2023).

• International Support programme costs increased by £10,678 due to the international conference held this year, which was funded by a one-off donation from a trust.

• Staff costs rose by £21,561 (6.2%) as more hours were worked in the International Support and Admin functions. We also had a schools’ worker on a temporary four-month contract this year to finish the development of the Racial Identity Project for schools. The team also received a cost-of-living increase.

• o Grants made to our international partners rose by £3,523 (2.2%). The grant to Zimbabwe increased by £11,000 but we stopped sending grants to Uganda.

• Funds held grants decreased by £36,061 (28.6%) as we are no longer sending money to Uganda.

• International travel fell by £3,680 (62.2%) as we’d made trips to our partners in Zimbabwe and South Africa the previous year.

• Other marketing and fundraising costs were £12,864 lower due to activities for the charity’s 35th anniversary in the previous year.

• Office and admin costs remained fairly steady with just a £438 increase (2.4%).

The 2023/24 year finished with reserves of £259,060 of which £30,584 is for funds held grants, £18,350 for international support grants and £32,309 for delivery of the Esteem programme. Unrestricted Funds at the year-end were £177,817, 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 £177,817 at the end of the 2023/24 financial year were adequate but not excessive.

Significant Events and Major Risks

The special measures introduced by the Government in response to COVID 19 have lessened in their impact on acet UK ’s work, but the board of trustees are constantly monitoring the situation as the virus is still present. Scenario plans, financial projections and cash flow forecasts have been produced and are being scrutinised on a regular basis at the time of writing the situation and future prospects are still encouraging.

We lost our fundraiser and employed a new one at the same time as the CEO took compassionate leave. In an ideal world, we would have overlapped the positions for a better handover and it definitely impacted work flow for fundraising. This year we also employed another part time fundraiser, to keep up with trust applications as the environment is now so competitive.

The war between Ukraine and Russia has impacted ACET Ukraine’s regular work especially in the parts of the country which have been most affected by the fighting. acet UK has been in constant touch with the team in Ukraine, to support them in adapting their program to meet the needs of their beneficiaries. For instance, ACET Ukraine is developing a trauma-informed counselling and mental health support program for young people and their families who have been impacted by the war. Excitingly though, this means that two new acet groups have formed with these refugees in the Netherlands and Germany.

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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

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. This is in line with our long-term objective of increasing our membership and delivering more training courses and also with a short-term objective for the year of exploring new fundraising opportunities.

We have been successful in securing some legacy funding through our new FREE, write-a-will campaign and have also upped our resources income through social media campaigns.

The trustees have acknowledged that a keyway 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.

Funding Sources

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Sources of income 2023/2024
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Trusts Major donors Other individuals & gift aid Esteem services & sales Other
Esteem
Other individuals & services &
gift aid sales
Trusts Major donors Other
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AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

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 82,000 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 as not all of the network educators provide us with data and some educate online through videos, and these only track numbers of viewers, not their ages.

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

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acet UK Trwty. fyres by ts UK Fkath Secwty Agw slb)w th lo the yw. there been a SO% irKreoe in g￿rt￿a a 26% in sexuaiy tr￿￿nitted infections (STIS) amcrf y(AJng Fvle. aged 15 to 24. Tht5 hEMghts Just h)w sis￿lf1￿ OLf i￿C￿5 e to yc4fE Fewe in the 8 wè wc{P￿d irL UI Lth we 20 less(￿ cffi STIS this year. kn (Ay 1 gwi tAA her to of w M￿ltori1v1 (IMtW6. lo &YoledfflrsdffroTr SWI. We hwe fO￿d thts of knthge to te tre ￿ in mjry scFths so ¢Xf inlewtNe sessKrfts coNv b&ten& ￿ra prnitic fomb of inf￿1￿)r& as weil as A￿t lo loc4( ¢￿t hcw to (atthirg thefft weve detsghied with ts ini)¥t that ow iw6 me yc4mg Féc in Iwrr6 of increasing t￿1r JKI LThYerthiNg. kb Ccryass afterjst of lessor6 11 Befm 11 After our les%Jn over 90% of 109 St￿ 5aKI ijry to wolect It￿mSelveS STI. a itraywtic 52% irKrease trt sl¥tl esteem acel UK Esleem FYoFd relicrf￿hIps a¥J sex UK rdaticrthip5 sex tNrwv4 delwy in nwj thi5 We 1￿C￿￿te a of I￿1r8 stoes into lson the realy enpy dtscusyryg trL fabe slatenEnts &tyXrt STIS te trwmitted In oIPff s(kd this tin yw 10 stLKlen TIK¥d( fly of Tn IFe 9sn, ' Yw ￿ cth ￿ Sll a ￿e1 ￿. Amost ai agreed thts £oad .Lntil we pi them to cowdw the letter5 S T rn￿l in the term STI" then atsed ￿ corred Thyl. (h of Ik Staff sad "ft3 syeat to see y¢¥ry Pe£￿e tbate so Gew1￿ ￿de￿a￿ling is absolutely key lo inwoving Sex1￿ I￿alth1 ¥riS 12

tfrKtse ￿th1th ¥e ur• in a rd3ti<6hip. Like may ￿Xj￿￿ bTrAK) a rumiw of the stLMJents rt TrTrR5 legal to send nL¥Je5 at 16 rallw l& In fac( one e%￿alned n4e is to so￿￿one5 girlfr￿nd ¢x y(xJ hwj seThJ thern a Tr31d plK)to fi￿t7 Tragically. sth(MAgiri told us Ihat 66 Sending nudes ts nom?a¢ especlally at the beglnnln otherperson can see what they are going to get 91 ofa relationshlp - so Ihe In arK)ther f(￿d ￿￿ lo ey4ts"n 3 law of (CY6￿1 Ivoivr). ￿for[ned then decide whether corsent has gNen s(Kr stthts trKMEht that by slipping a corxknn in the pc(keL the gri h3d JJt(niatKaily gNen ccfsent Other5 dith't re(ogmise that cor6ent xtuaiLy CC￿ldn I place at aLL t￿Se A cwAe of stLdents in p¥ti(Ld2r still disa￿eed. even then this was exFlèird to tfrwry as trKMJOrt it Lmf&r. lyjt wwrtuaLy ￿cePted that it was this is We had a sTeat discu5sicn the irrwl of ew.crt medrd percepts.on of sdf d of heaiihy relationships. Al thè st¥1 of thè lessert orly 9 of thè thii¢tren covid List 3 diffèrKes st￿ l￿dry 751unt Year 8 stLK4ert I IAat svl to 7 l i of cur Esteem staff received trainirg in KcM)th -a fr safe. ar￿YT￿ onknrE. errntional well-being ccmrrthity vknith is ￿cesSit￿e 24n. 365 day5 of the yew. pThiding access to that sessi(￿5 with BACP ac¢Tedited ccunseiL￿s ￿ qL￿LIf￿ emotic￿￿ ￿￿-being Fffaditioner5- Wc￿derfuL r￿j￿rCe wg p￿¥￿e vthith v4e SiSTrFOSt Y￿rE Fecde to in ￿ery schc We were (￿￿.ghted a teadw. tho is aLs0 the Hea of Year a said. ' V6ry h7u6h fv /h6 ksfjon- I kArrf 16 nsy4 Ihry4 6ll-b6ry tA cards fh6 sh46rt5.'

These 6.8 session pyojects c(xrtiwe to LE in %%e hwe rLfft Se￿ orE.to.o intervention sessicw)s in sdKx)is kne ttr￿￿ h&e been inapyowate incid￿ts.. Rather th being r￿￿e. w)uld nKKh wefer to rlm th&e sessior6 as ￿￿￿tIVe/￿even￿tIVe sessior (thith what th£y ￿Ere deS￿￿d for). H(y￿L￿. yO￿g Fwte tho we hwe seen have receptive to the less￿& desptle theyn intliaiy (￿l￿.ng that tlw needed a)y wppc¥tl O child had I￿n re￿ling explicit materi& as Spicy ficti￿. ￿ wr SchyAs' Worker. R￿heL taljted aLx)Lrt the diffLrenl typEs of P(Kr￿leS ioc4Ed * vthat migtht dryiwY4 why. Inrtiaiy the gid was a)soivteiy in denia- rN)t reaiisirE that erotic Itteratlre can as triggering as photogr¥hs or film LxJt evenluaiy SI￿ reaiJ'sL¥J that ￿)1 £￿h1Th4 we reJJ is IElpfvl even told Ilachei that she was having nigthtsn¥es of things she read. Paul ow Trainirv4 ￿ SchcM)is-th CoC￿dInat0r. wked with 2 tw5 in 2 diffwent xhrds.. or in Yr7 PartIc￿￿[Y miwistic hw vieKs older boy o had be￿ up skirting" (t&ng Fkntos of ycuE "up dEir slu'rts "wth¢xrt corGentl. Paul said . jarn￿" CnotAs rean￿￿) ￿gaged well The iMpress￿n I goi was that he was heanng concepts and words had not come across before. so he was listening and keen to leam He was able to see why shoLrfd nol use certain words and how. by callingpeople certain rwies based on elttw their race or anotherpmterted that he coddget Nito trouble and that its'just kind and Unne￿&$ary. . It can take several sessions to build I￿￿t and get d1alogue happening. but in all thr￿ cases. the YW Fwie reaiAd the sericts natLre of their attic￿ severtty of the crywences, indwling c￿e of thern trEirE renTrJved to ar#)ther (kne we have been ￿ to ccffie in and run rrv)re sessiorB) the Fdj'ce beiTr4 1rNd￿d Following ￿ from piloting the restK￿r£S we have stsrted ￿Ing the pents of ycxjr pwAe from other rdces LY culture& So f¥ 77% of prnts say their child has exwlw￿d racia discrimination or bias thitst 85% say haFPY to rt in their f￿lLY. c￿lY 45% of those wents. fett comfortaEAe ￿ very ccAnf(xtatrAe to engage in corNer5atior6 ax)Lrt rdcial i59Jes with otkw parent> We It))￿.￿4 forwd to ndirg in with these Fwwts other% for rAJr Parents" s￿1(￿ when term starts agan in SepteMtr￿. prejLKlices that tFEir chitd migtht e￿xIntEr. Try to be Fositi￿- I dx4n $0 they <knY 14

esteem The Esteem Network acet UK "Lk)ing acel Esteem coutse over Ihe lasl few weels has been qui¢e ajoumey. was plwty of opportunity in.deplh di5CU55K¥p 8 hold5.barne(i' quest￿ ￿1(h was invaluaL4e. os farilitating RSE with youngpewle rne c¢xrse has been re&ly mf¢Xma1￿e atxxjl a rawe of & has tdme to tt was mucA mudi better than any olher online-training ike had. We ￿ 9. Rd21l(xrthbJ￿ & Sex (￿￿) training 107 F*cy)ie. frcvn 14 (C￿￿trIeS that IkyM"ly of85&￿￿e trad Aji all￿ receNe l.year FREE rr￿n&￿th"p of fanlastK Estewi ￿t￿yk a5 as regllw wnail ￿m￿aleS latest rev4S & gO￿￿ent guKkne Irair￿% rethd 80243 FecfAe (ynhwry lty of 47.CWI) cntid informw c rdaliothips & sex Of th￿. Mesw Tw5t"& Re¥Yl Me ￿0￿￿￿rre reth 36255. rwurg other nbers have re&FEd a massi¥e 43.W Fwlel Thats ￿ 1&694 ¥wJea5e them in N5t l yewl. Traini Skiathjwiiig our exiJL'I I li ￿ I 11.5 .v. Iiiiuts 'Ql ty'U- sthd-I' tidi-)¥1s S -'eJtYJJd.k 'iuii 1'1¥11 SV>5iyif) Is blTUI I .1 GAn rel fb4 -1 will imFro¥e my5df to have "I feel more positwÉ raationthr ip5" & I will accept who l am" -1 &t￿y stay ￿ a70ther L¥wuage. its a lot th￿j hcARh r¢knsh'y' Year5 7-10 fullness (a awayJ- acet UK course rom a Cthslw cLyplexl. fty (￿15t1￿ ieajers & yoth 8 thiicken's wortws reaiy tkn off Ihis ye. Praise C￿r5e$ & ￿$t (￿"re). West Canity Ycth Mffttstries txx)W a thcle c<xx5e. 116 FAace%l & G¥eth was aAe to visrt & work in.p£Y￿. cr055 th[￿minatI{￿￿11y. with Ckuth in Irel¥d & Meth(￿151.5 circuil trainirw4 15 Cktstkan / pastu&

We were ￿ight￿ lo mn wcthkps at 5 different cryanisaticxE ind￿ing (xjr rK)w ￿nual "Pom culture session at Swrqec￿'S c•. this time al Ex)Ih Lcth & BimirEham carytse& Other wodGhops were training stsff at Christ's Hospital Tr Hai & Bri(&4e Hcxtse ScFKx)Is. 77 teathets & student church Leade￿ look part Ir￿re￿rE rK)t cdy trir Imwiedge & unc￿t￿lrE of Y￿rE Feq in thp. 3rp.3 0! relationships 8 sex 3iso imwrtanily. their (rflde￿e in &iNerirE ed￿all(￿ lo them. Ckn Esteem rEtw(Kk dired(￿. Gareth aFFe¥ed as a C￿ Y(￿pe5 new F4Jkast wkEre list￿ leaTEd i&as stsrtirE RSE c(xNersaIic￿ with young FwAe & to reaise tlklt ¥e critical consurrer5 of Edia fr(￿n a very yourvg age. 0￿.[￿ ccmmenler5 said were WKTsed ty the facts & figjres and most ha rK)I ttrwhi pw(xdy lo what was discussed in the sessuL Rthi ow wmary worker and Catherine ¢JJr CEO. a&0 spcke on Premier & UCB radio. We asked over 31KX) delegates at 5 different Christian ((￿er￿￿e$ & eXhibiti(N￿ ￿￿055 ttE UK where we were exhibitirvg JKYor yaking. for 3 word5 10 own rd3li(xFthips & sex e(knation. The number Lf wa5 i(knticaL "Ncw-exst6￿. 11.5 fK)t wirY4 tIErL that this w(￿k is ￿ vauaNe to people. & so nsw few have h￿1 ecknation lhern￿veS & so kk rK)t (xly f&tua ijrt the confidence to vak. To hew c(xwrtw this ￿￿ rw reyxJr(e5 aKI ol(kY (w. every year. We (￿ated a rth le5￿n cm "Se￿￿ Ethics & ￿ pilot￿ two le$￿ CAI -Digitai Frierthip & "Pdvic Health. ccessfully. We wiu rO1￿.ng ai these (xrt tr￿) sept￿rt￿ (NJr Esteem network of RSE educators. "It Kds a hlge eye.openeY to & it gave me mLYe aware￿ ab(xrt &that young are ejwsed ta . nothing awkward minimal none i. non existent limited emborrassing non-existent 45 • EaOÈ's wry5 Cfrfw The other in-p￿sOn C￿rse tcd Flxe in IrelarKI vthere G¥eth was lè to visit & wc¥k cross dencfflinalionaiy wrth the Chjrch in IrdaKI ￿ Metwtsts circuit there. The results of a recent survey .(Gard￿. R. (2021. Cktober) The Sex Thing )wtth 318 CkiSti￿ youth Leth& show that 57% rewt that treir thurth's approath to tslking about sex has had a negative irnpacL <xdy 22% a p)srtive impKL 21% a mixed. ￿traI impKL The respon￿ suggest that in many cMK¢hes cMversatity6 sex ¥e a Mixtu￿ of sh¥nefdnes% silence and hwn. arKI are driving Feopie away. Gareth. WFK) has be￿ ieajitrg the COLK5e this ye￿. s3¥J.... leamiiy frc¥n I1￿ Este￿￿ nelht¥ we know its notjusl ab￿¥ training & malenals its about confidence. I t￿￿ve lack of l¥ger ¢Wi5atitx6 leadiiig ￿ Ihi5 Wc hJ5 ￿ve1C¥¥dO we 8 a ￿¥d fv a sw¥t nets¥￿ fty chns1i￿s th? w￿l lo take sent￿￿Y." We have been e￿¢￿aged by the growth & feed)th & pyay that Ewen rrrtxe Christians will engage in ccmverSati￿ with their y(￿s Feopie axxrt thts topi Th￿k F*)ing Chrtstians and by a5sociatiorL the churth at i￿. do bettem.

Feedbackfrom Chrlstlans attendlng the Fullness courses kw Y4Gi Th4 k&5 5F#(kd ur&r4tdThl Ft d6er ' Y45 • ru4 c C4rut cwt6rdl. trbW6f 6suWsYtr FY656Yt6r A¥￿ FroF655wkn.' . ￿UA￿l. fuLLness acet UK is of ollw ￿tivItIeS ltr￿ hJe . ivilege of in Thi5 has dfferent aKI ￿ top of I￿ piloted V￿ ¥e FAe&ed to desIg￿d 3 Lets t MXrt.. . (pictLred Wt). we'￿ excited tst r￿3X￿￿ iKILths 12 tqic cards ThrKI .bitle. & (￿d IpK*ffed righl). we￿ aso ed a tirr£b.￿ * to sLYrE of nl eedbth frcffi plotirs sessicKs _ FEople te￿￿s/wh leajers aike

internationaL support a,, ,, 18

internationaL support a,. ,, ACET Nigeria's dedicated 73 20 >1aff mwthrs ha%E 3812 people wrth edL￿tirl testing ar¥J (c￿￿ellIng fc￿ HIV. Thwr has erKc¥Jraged. 245. childr 66 Abwail" is 16 yews (Ad with her p¥en& %)e h￿ Lwn attendi￿ ￿ Estewn Club vthich has been lid in sthoci from fiyeThg& rfmt i kep¢ it to ny he•t l uled lo I have learnt IhatJe5US is Lc¥d ofali Ihaf he even ￿￿. Aball¥ pwts Crryyo(knh w) eWKrfIy 99 Esteem CLvbs Fsieem ¥dI￿eerS to go an a 5.day tra￿$r￿ ccxse. This them lo tr￿(￿ healthy sdf. 5teem. F4Xitib relatwthip% g¢oJ sexval in n&¥ f¥ilrtat￿5 ha%E Esteem Cl l<ogi Strtes. rething 161 yow8 pe(Ae Thrs 15 in thyrticfft to ts 6 ex￿tsng Children's Clubs ) far this )￿. 16 Chddren's dL& f￿IlitatorS h nf¢yrn￿ xxA relat￿r￿p5 sex to S-1l.year.oL The eager fxilitsttys ha (￿ated 3 new dthjs hr8 84 chiidrwL 17 extsting (hiidrw's d ¥e also rèthing 392 thiidren we fe•w¥d to mwe

ETNI ri deiw Èmgaging semi¢ws avj leSsL￿ thJl B. Lkn"rs this tirre. were Ae to teath 3m2 people in 5 different ststes 244 in Jo& 950 in L￿ $17 in Naswawa l.XX) in 8￿Ve. ￿ 801 ￿ W.. hrnaziTrOy. ACET Ngeria stsff were to te511474 of Benue and 18 in Kogi) accepted Jew5 CFffi%t to be th￿r F￿c￿aL L¢yd ￿ Saw¢xw.I Hiinl ing pecpie living with HIV Ters of of thi[(tr￿ lTr￿ with HIV n ￿ Th5 ¥tse These might be shTh. ingJffKJert finaKes to ￿ new medKatiCYL low litew rr￿lrE ty th)n't to te rt 37 thiiskn) 66 At Clikn5 I hatre learnt to ¥yeak in front ofolkwpeople cL¥nmg ¢0 i IKJW ￿1h myP•￿￿ l $￿￿/ a IL of at Kit. dd) ￿a￿rg. -wgry. Ist￿1ng lo meelry l know Ihat Jesus loves me a7d God is hdping nxb. i wll tecune s￿nÉone Ihai usefil ts my fanrfy wKloilk¥x I believe God loves 99 Chil¢tren's cl￿ member. Therr)ike Prevenliry Mother-to-ChiLd HIV ThthG to yOLf ￿n8￿r￿ gifL 60 £￿￿ellIng a)d Ixen mcililtsed to dii¢s in Al￿￿￿a. Kogi. B￿ve Piatw States. Me￿Ing that th"r treatr￿￿t f¢x H inf(rtw AyJt gmrs birth hopefvuy wiu becm HW+ 20

LAY. Ils wlth her IMtsbaKI axl fhe thll(tren: Is 41 tAd ￿ a Yeliye bfe was h¥d I was rtyJd Peer E(hKat￿. 66 my was becajse of the We . ' l Lsed In my relat￿nSh￿S I hkne rA le•tt how to reA￿￿e klco7AKts 10 ihh• ofdi l Ihol Ihve is kn CIw751 i¥Jl dh¥ mith I now I￿￿1 that a5 1 thal r9SpLYts￿1@ forst¥ne gotsd things that have1w￿￿d b7 my ble. l Godbrfwe ￿ry the L(Ydh•54wowd 7hp rntstk¥ wlth my thA¢¥n has dfvbetter. Wy sklts I ha￿ lewnt beratse I now$￿ my dnnks * Iwms ofHIV. Ihabti lowoted People from the ha￿ lo&p. Ihrn 1th7K •lx rfewofvrt b he￿ ofd 99 ￿1n1[￿ Slar pr¥yer.w4k red.W dtstrKts to ¥ to sex %w)rkws rJt piThirtr4 the Shinrs Sl¥ progw as Peer Educator& 78 frwi 8￿¥ay0. Plwntree. desired to change iNes decKkd to the Fwrdn. These L4iès then Èrnb¥kA on tho yÈ¥.bng yogran WLYIthps to le￿ abolrt leaderthr ip. crynrnimKat#)n skills sewaiy trJNnrtted fecticffj 1ST￿) IndLwJwv4 & AIt)S. Peer leaerrthip is abovt ratsing a￿arer￿sS ￿ ￿athir￿4 yw peers. whw£w yw ¥e. )ut HNIMDS & 0￿r STI& but rt LS t￿￿h community wth eth othw they growl Peèr Educalof ￿SIonS Ind￿ règkn to erK¢Mr4e the Wies to thith'rrf4 Jeyjs bethg thè centrè of thèir W PastLYS from Ixal (knhès ¥)port the LJs to tLYn to thèir f¥st lo% and Ihem thu 5 Gi, the Peer Educat0￿ given Iheir likps lo .fhr15t In ihe la516 m¢￿th$1 21

Iness ar￿ vxatKJd thILs trainry ae of centra ele1￿15 of ￿nirr4 St¥ Fwt f¥. 68 i&Jies n 3 of ccTr of rLThrg a lewnt h).. COfTYr￿ity. iaaes ¥e ￿ gi4En ￿ &c￿lC￿ a5 to Fkltkway ty wwrted to fiyts. to stal u tsiLorirY4 to FWtKpae n a 4llls i to Widly19xh ￿ de￿ry cf c ¥xla thrlfjl. thch tFty sdL so ￿ternat￿ to t￿lrE04£S f.c￿ sex 11 i U[￿￿ iu ExcilirEly 16 le￿ rTu1￿ ￿ errt)aÈd Te￿ Fyoyr P￿t￿tIr£ fr(xn slat ccffty 41 Sess￿ lo W e4kne ttw bttai(y sel (¢Yeer ￿￿5 Kknify wrtle tranrg cptKx& arKJ ￿(e55 to mirofirNyKe So f¥. 4 lee 7knf le•rt P￿￿5 (wre lo IA411 s￿rea Mw's attit￿￿5 ae W. to re<lKe ts (knTh¥KI fcy s• w)k trJdL¥m tYf)'S w'r8 fLY x f¥ th I ha￿ dWwedIrt￿ ny bfe seLd (¥￿￿ b4 seA) spX1￿ wfjth 1 pA(e offKeYs lo le￿h I￿) HW Sms tymy nyte51 to I￿ ny bfe m a M nol str tyThrg my failh has heatedy bel￿￿ blal Godhas a fwmy bre." 170 f. Yc e YcLth FYCfyY￿ 6 lo rase 5exLJ&' rTEnta hoaiih TW W tw to ¥wfdty 01 to (kEfly futu￿ gwatKfft tknrE first sesgm lJ•s ¥d 13 to 18 vEre Ftyrg fLK)ttd tt Sknirys ie*n to w 60 22

international support ACET Ukraine rv￿l￿ of w KET cir(wr6l¥Kes o ￿re¢￿tI 347 ACET srlwrtew5 to Ccrtirn￿ ￿'r rrissi UnfftNty of Heatty Y(xth 43 cities as as 3 crts 7639 Ithw5rty Yurth g)5 t lo Yoj Idd u5 a L lin￿ l ￿ he￿d il i c¥e Offy￿￿5￿f fv a lolrd iyw. e+Vy(￿ Aftw Ilr I YBd i xld t (We of ff¢Ymy fdlow al I fvKe. l yFxe. I wjll wt t￿. I w￿1 ￿t Ikhy sex wAsl l an 4) •4t Alrt 14 yè¥s 14 Ye￿ dd IMPACT". % ol y FwAe Ih31 lo L¥n a s¥r cl 172 lew att￿r$ YcAh in s(kKI 8ef¢xe 17% IMPA(T". % of YCMME lh￿ LIKk¥￿￿j IN to fr¢Jn a tewy5 tvr> 19% t¥)F 96% gwls •wJ J)y hè ten frcm to fkdt5 a5$￿￿ed ¢YMrryYwl. their resLucw4 ￿ at lrfè to I hkn W wvate CLVrAtht￿ts wth ￿4a Ipsjyklcgtstl 24S 0 receTh*d W. 23

"Ewlhrs wa5 SO that I io YCMJI T￿5@ ft￿1￿$ Irrp ¥y tuEd lh￿ ￿. I 10 thts city. rx) fneTha a all so Imre E al Teers & wa5 4e IoN5t to be ￿ a cwrle ofwq4e 51 l￿d Ive ￿l¢ed ih I'm t¢ (P￿ to ￿￿e. Im le55 of 115 th¥J gel ort (rf w a lot W7th Ih bfe io tl fille51 Now my life is bn"ghler tha4s to you. I <￿tir￿ lo lo 1 y(v e¥wts" P&40. 15 ye¥s old Nxtya 13 y￿5 old fc￿ wrls caied 'No F￿ters. 1 3 fr¢xrt.Iir Tegth the ww. As wil yrprCM￿ Iheir fwtbai fu axl i (•nity The f(xAbal held in Z Naslya's story Nèsiya (161 h￿[.51￿￿ v4th li<reattcn frv¥tshy •xl J rw life rrv Th• 5aVW my xJ gmffg strryih io live Iixlry." (rtlxy ￿eaS Ot ACET ikanes has kn (￿rtIrM￿d to 11(xThh Tly(X￿ ttE CIM￿ch PTOFCt. 535 IlY(X￿h Il s(Kiai TFe st£￿ ProFrt to Vnt¥wty ol Heh Y<xrth cow5e. Ixrt t￿4 frLxn BItAÈ aKI le5tirrth frixn ￿ ACET ha5 CQYLtKvxd to ross 15 internationa I support ￿etu￿ ACET Russia E<knati<¥n training ACET Russia s ctympassicrf4le f￿Ijta1co in (ver 10 cites tCVf6 in ye¥ de1wwi￿ ecKKalic¢ lo I￿n8. aic(4K wse. infcKmatTh* leclwes Semin￿ hwn in W￿1x6 setlinr> Cent￿$. Imph￿ages. dM￿d￿. axl F￿t￿al ￿t￿tI(￿ t￿￿[P5. ha￿ been kn to r￿h 13.729 ￿ FwAe. ts e>￿eed￿rg thP￿ io.(KXY.. Tlw aso e<wiFwI 163 rs 381 papnts. 14 pecfle atle to rÉYeThe to Ikwh thfficLdt persoial 24

international support xet Crossroads Projects in South Af rica fetth frcffi ￿ riw ￿. Th6 initiatNe stwtcxj fr￿n IJE V•txwi's dscFI￿lP gT(xp egan ￿ a re￿￿1 of fr cbnics ypJiy in the ¥ea). It taos a ￿Cth to ￿lId a tw3.rtsJrèd f¥. 6 tfKGes trÉen trxjlt wth tr XI￿ to (reate J) ￿ a so it tas lkn thrt a to fcf AtL 30 in this srrxp wevv￿￿Y b￿￿ to the Zi(￿ls1 (JNxth la nix of {Jr6ts'￿ty ￿ JKestr-a wJrthip) ￿fC￿e iinirE Crc6wo)J5' dxiFlvthip r￿¥ ￿r biEle. T￿ irteraiy ' the ￿rI￿JreS to Ic(ate in ttp bitrle e4En tlpl ￿ fiMK1ic￿Y lirtwae AtL 30 gNen ttÈir li¥es to JLG Cknst The dscFlwthp has ccrne with a W inp i.e. to Le￿ tr) re￿ to LTrknI¥KI BtAe. W of testirrxX￿ Th￿r cxrf JeAs in prayer I￿r cildrw ￿granGth11dren. Errpowering vulnerdble thildren and women to become kxEiness entrepreneurs In Awl 2022. Kwa.ZLlu Naia exFÉYJerKed destr￿thve rainfaL c&ssirE fata Ilocding and l• destroyed ￿K1 the infiBStnthe trKmficaiy d•. irKI￿lirYg $￿erdI Maj￿ roads ￿Ing COr￿etelY washed wl Crn mlsrr13nag￿n￿ of fLn& by the g￿T￿r￿1 sÉyerdy dograded infr3struciure. nwns the comrrwnty are still feeiirY4 tho effeds of this dwastslic￿. In severo her, the tean ¥e to &cess rrwy of the c¢yrmJnty ¥e& rn￿1ng they105e wdIL￿￿1e lime the y(xng FwAe. All I￿￿￿SeSs￿ have to LE dcne In"Fer5(￿ ￿nce mosl (k) rtol have cess either to electricity. or ￿ rdevant h¥thre Wi-Fi. De¥)ite the negative impad this has caLEed the BeaJ8J Anldet ProiecL sthe(p￿rt to the &ath threas eJtier in the year. staff d voiunteeY5 to cary ￿ wilh their vuk aKI W rpathirE Ih)5e rTD5t in need 25

with YoLf Supp￿ mearts 263. elEwen to sixteen years ol(È. in the PtrKMiX and Olthalweni areas cwtside Dur6arn now gel regJLar rdationships lessorts The children have covered topics as being a posilive influence on t￿1r peers. Per￿al values. self-esteem. substance at￿￿e. pubety. personal b(Yj￿yar1e% the idea of healthy ￿PEalthY ￿latI￿ShiFy. HIV. They have also been aEAe to take part in team building activitie& induding a fun-day. (which wa5 like a UK sports day). "I never knew the consequences of cmssing boundanés but now / Unde￿tand . Eth￿ -aged 12 90% of lern c(xAd identify "red Ilag" behaviows l thar￿terIStil by end of a "Heathy versus Urt￿althy relationships Sessi(￿ at Rivaview Primary SthooL 90% 12-year-old VeFthn lives Outside with his family. "We live in a C1777mwty. We t have xcess lo safe out(cY adwities nwe is r￿thing nxth for us lo ( as young people. Its also not ￿￿e Io ar0￿. I slay ind(XY5 most of tiff￿. The Bea￿An￿et Pmject has bought the Mat￿lats / needed to start my b￿-/r￿sS 11 ￿ going vÉry well I [￿1 vÉYy1Y￿ ofnyself I want to Ihath Cmwoa& in finding value in l Aave learnl some vocational sklb -Iplan on Lsing this bL￿1r￿sS knO￿edge in my own tuck-ty. 7he se55iCVP5 IHve abo hd improve ny Self-cc￿￿i(kne and l an rK) longer a sfjyper50n. I bdieve in rn￿lf Thank so nyjth for your supp)rt changing. lives f￿llIeS and corrynunities! 26

AIDS Care Education and Training

Trustees’ annual report

for the year ended 31 August 2024

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:

• Select suitable accounting policies and then apply them consistently

• Observe the methods and principles in the Charities SORP

• Make judgements and estimates that are reasonable and prudent

• State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation

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 07/ 04/ 2025 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 2024 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

10/04/2025

28

AIDS Care Education and Training

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 August 2024

Unrestricted funds Note £ Income from: Donations and legacies 3 94,195 Charitable activities 4 75,806 Investments 5 3,810 Total income 173,811 Expenditure on: Raising funds 6 65,071 Charitable activities 7 71,238 Total expenditure 136,309 10 37,502 Transfer between funds (9,737) Net movement in funds for the year 27,765 Reconciliation of funds Total funds brought forward 150,052 Total funds carried forward 177,817 Net income/(expenditure) for the year	Restricted funds £ 439,713 - - 439,713 - 548,406 548,406 (108,693) 9,737 (98,956) 180,199 81,243	Total funds 2024 £ 533,908 75,806 3,810 613,524 65,071 619,644 684,715 (71,191) - (71,191) 330,251 259,060	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

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

A full comparative SOFA is available on the last page of the financial statements.

29

AIDS Care Education and Training Company number 2245302

Balance sheet as at 31 August 2024

Note £ £ Fixed assets Tangible assets 14 2,117 Total fixed assets 2,117 Current assets Debtors 15 39,596 Cash at bank and in hand 16 265,099 Total current assets 304,695 Liabilities Creditors: amounts falling due in less than one year 17 (47,752) Net current assets 256,943 Total assets less current liabilities 259,060 Net assets 259,060 The funds of the charity: Restricted income funds 20 81,243 Unrestricted income funds 21 177,817 Total charity funds 259,060 2024	£ £ 2,942 2,942 72,727 355,858 428,585 (101,276) 327,309 330,251 330,251 180,199 150,052 330,251 2023	£ £ 2,942 2,942 72,727 355,858 428,585 (101,276) 327,309 330,251 330,251 180,199 150,052 330,251 2023
		2,942 327,309
		330,251
		330,251
		180,199 150,052
		330,251

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 07/ 04/ 2025 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 2024

Note 2024 £ Cash provided by/(used in) operating activities 23 (93,870) Cash flows from investing activities: Dividends, interest, and rents from investments 3,810 Purchase of tangible fixed assets (699) Cash provided by/(used in) investing activities 3,111 (90,759) Cash and cash equivalents at the beginning of the year 355,858 Cash and cash equivalents at the end of the year 265,099 Increase/(decrease) in cash and cash equivalents in the year	2023 £ 13,460
	1,408 (1,880)
	(472)
	12,988 342,870
	355,858

31

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024

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 2024 (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 2024 (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 2024 (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 £1,794 outstanding contributions at the year end (2023: £1,713).

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 2024 (continued)

3 Income from donations and legacies

Current reporting period Esteem Donations Subtotal for Esteem Other donations and legacies Donations Subtotal for other donations and legacies Total Previous reporting period Esteem Donations Legacies Subtotal for Esteem Other donations and legacies Donations Legacies Subtotal for other donations and legacies Total	Unrestricted £ - - 94,195 94,195 94,195 Unrestricted £ 3,287 - 3,287 116,437 - 116,437 119,724	Restricted £ 119,434 119,434 320,279 320,279 439,713 Restricted £ 183,275 30,000 213,275 259,964 30,000 289,964 503,239	Total 2024 £ 119,434
			119,434 414,474
			414,474
			533,908
			Total 2023 £ 186,562 30,000
			216,562 376,401 30,000
			406,401
			622,963

36

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (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 £ 28,685 3,731 1,778 41,612 75,806 75,806 Unrestricted £ 27,440 3,671 3,452 49,196 83,759 83,759 Unrestricted £ 3,810 3,810 Unrestricted £ 1,408 1,408	Restricted £ - - - - - - Restricted £ - - - - - - Restricted £ - - Restricted £ - -	Total 2024 £ 28,685 3,731 1,778 41,612
			75,806
			75,806
			Total 2023 £ 27,440 3,671 3,452 49,196
			83,759
			83,759
			2024 £ 3,810
			3,810
			2023 £ 1,408
			1,408

37

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (continued)

6 Cost of raising funds 2024 £ Staff costs 62,853 Fundraising costs 2,218 65,071 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) 204,675 Other costs 16,929 Governance costs (see note 9) - Support costs (see note 9) 652 222,256 Restricted expenditure Unrestricted expenditure Prior 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	2023 £ 66,729 12,677 79,406 Other £ 252,947 56,019 17,184 2,299 68,939 397,388 Other £ 285,441 50,603 6,014 2,795 60,471 405,324	Total 2024 £ 252,947 260,694 34,113 2,299 69,591
		619,644
		548,406 71,238
		619,644
		Total 2023 £ 285,441 246,343 27,536 3,013 60,471
		622,804
		560,030 62,774
		622,804

38

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (continued)

8 Grants to other NGOs

Africa ACET Congo ACET DRC ACET Nigeria ACET Uganda ACET Uganda - Emergency appeal CCP - Matilda Project Friends of ACET Uganda Other Zimbabwe Nehemiah Asia ACET Thailand Nireekshana Europe ACET ACET Russia ACET Ukraine 9 Analysis of governance and support costs Current reporting period 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	2024 £ - 144 30,000 553 - 1,500 - 6,831 41,000 85,341 2,578 25,000 3,500 56,500 252,947 Support £ 1,524 - 1,027 19,368 47,672 69,591 Support £ 160 1,312 - 472 21,941 36,586 60,471	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 Governance £ - 2,299 - - - 2,299 Governance £ - - 3,013 - - - 3,013	Total 2024 £ 1,524 2,299 1,027 19,368 47,672
			24,218
			Total 2023 £ 160 1,312 3,013 472 21,941 36,586
			63,484

39

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (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 Freelancers and Sessional workers Social security costs Pension costs Allocated as follows: Cost of raising funds Charitable activities Support costs Independent examiner's fee	2024 £ 1,524 1,785 470 2024 £ 327,816 5,751 25,949 11,703 371,219 62,853 260,694 47,672 371,219	2023 £ 1,312 1,700 450
		2023 £ 314,910 - 23,501 11,247
		349,658
		66,729 246,343 36,586
		349,658

11 Staff costs

One employee has employee benefits between £60,000 and £70,000 in the year. (2023: One).

The average number of staff employed during the period was 11 (2023: 11). The average full time equivalent number of staff employed during the period was 9 (2023: 9).

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 £76,950 (2023: £74,036).

40

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (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 (2023: Nil).

No members of the management committee received travel and subsistence expenses during the year (2023: nil).

Aggregate donations from related parties were £3,000 (2023: £3,330).

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 (2023: 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 2023 At 1 September 2023 At 31 August 2023 At 31 August 2024 At 31 August 2024 At 31 August 2024	Fixtures and fittings £ 2,383 160 2,543 2,229 48 2,277 266 154	Computer equipment £ 14,322 539 14,861 11,534 1,476 13,010 1,851 2,788	£ 16,705 699 Total
			17,404
			13,763 1,524
			15,287
			2,117
			2,942

41

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (continued)

15 Debtors Gift aid recoverable Other debtors Prepayments and accrued income 16 Cash at bank and in hand Cash at bank and on hand 17 Creditors: amounts falling due within one year Trade creditors Other creditors and accruals Deferred income Funds held as agent Taxation and social security costs 18 Deferred income Deferred grant brought forward Grant received Released to income from charitable activities Deferred grant carried forward	2024 £ 3,778 3,589 32,229 39,596 2024 £ 265,099 265,099 2024 £ 2,019 4,501 33,905 - 7,327 47,752 2024 £ 73,122 33,905 (73,122) 33,905	2023 £ 5,247 1,890 65,590
		72,727
		2023 £ 355,858
		355,858
		2023 £ 8,497 4,895 73,122 7,500 7,262
		101,276
		2023 £ 70,000 73,122 (70,000)
		73,122

42

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (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.

Nireekshana	Balance at 1 September 2023 £ 7,500 7,500	Income £ - -	Expenditure £ (7,500) (7,500)	As at 31 August 2024 £ -
				-

20 Analysis of movements in restricted funds

ACET CCP Zimbabwe ACET DRC ACET Europe ACET Nigeria ACET Nireekshana, India ACET Russia ACET Thailand ACET Ukraine Crossroads, South Africa Friends of ACET Uganda International Conference Zimbabwe - Esteem Total International Programme Support Nehemiah Project Current reporting period	Balance at 1 September 2023 £ 159 - - - - - 20,413 - 3,941 103 - 287 19,626 135,670 180,199	Income £ 1,538 144 25,000 31,375 2,578 3,500 95,315 56,500 6,000 450 19,722 47,692 30,465 119,434 439,713	Expenditure £ (1,500) (144) (25,000) (30,000) (2,578) (3,500) (85,341) (56,500) (6,831) (553) (14,948) (58,255) (41,000) (222,256) (548,406)	Transfers £ - - - - - - - - - - - 10,276 - (539) 9,737	Balance at 31 August 2024 £ 197 - - 1,375 - - 30,387 - 3,110 - 4,774 - 9,091 32,309
					81,243

43

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (continued)

20 Analysis of movements in restricted funds (continued)

ACET DRC ACET Europe ACET Nireekshana, India ACET Nigeria ACET Russia ACET Thailand ACET Uganda ACET Ukraine Zimbabwe - Nehemiah Project Uganda Friends of ACET Uganda Uganda appeal Crossroads, South Africa ACET CCP Zimbabwe Translations (E Europe / C Asia Esteem Total International Programme Support Previous reporting period Support) Nakulabye School,	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 £ 144 25,000 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 £ (144) (25,000) (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

44

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (continued)

20 Analysis of movements in restricted funds (continued)

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

ACET CCP Zimbabwe	Funds held: balance being carried forward for future grants
ACET DRC	Funds held: one historical donor.
ACET Europe	For grant for ACET Europe's work.
ACET Nigeria	For grant for ACET Nigeria's work. Balance being carried forward for
	2024/25 grant.
ACET Nireekshana,	Donations received for the work of Nireeksheens ACET
India
ACET Russia	For grant for ACET Russia's volunteer conference.
ACET Thailand	Funds held: balance being carried forward for future grants
ACET Ukraine	For grant for ACET Ukraine's work.
Crossroads, South	For grant for the Beaded Anklet Project. Balance being carried forward for
Africa	Dec 2024 grant
Friends of ACET	Management of this fund been transferred to Afrinspire.
Uganda
International	Income received specifically to hold international conference. Balance
Conference	being carried forward for future conference.
International	For International Support salaries & travel incurred managing the
Programme Support	international work. Fund transfer: covering balance of costs with
	unrestricted funds
Zimbabwe - Nehemiah	For grant for the Shining Star Project. Balance being carried forward for
Project	2024/25 grant
Esteem	Income restricted to the UK Esteem programme and the costs involved
	running this programme. Funds transfer: laser printer capitalised for
	Prinary project

45

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (continued)

21 Analysis of movement in unrestricted funds

Name of unrestricted fund General fund General fund Current reporting period Previous reporting period	Balance at 1 September 2023 £ 150,052 150,052 Balance at 1 September 2022 £ 96,078 96,078 Description,	Income Expenditure Transfers £ £ £ 173,811 (136,309) (9,737) 173,811 (136,309) (9,737) Income Expenditure Transfers £ £ £ 204,891 (142,180) (8,737) 204,891 (142,180) (8,737) nature and purposes of the fund	As at 31 August 2024 £ 177,817
			177,817
			As at 31 August 2023 £ 150,052
			150,052

General fund The free reserves after allowing for all designated funds

46

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (continued)

22 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 £ 2,117 175,700 177,817 General fund £ 2,942 147,110 150,052	Designated funds £ - - - Designated funds £ - - -	Restricted funds £ - 81,243 81,243 Restricted funds £ - 180,199 180,199	Total £ 2,117 256,943
				259,060
				Total £ 2,942 327,309
				330,251

23 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	2024 £ (71,191) 1,524 (3,810) 33,131 (53,524) (93,870)	2023 £ 5,920 1,312 (1,408) (11,353) 18,989
		13,460

47

AIDS Care Education and Training

Notes to the accounts for the year ended 31 August 2024 (continued)

24 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 £ 119,724 83,759 1,408 204,891 79,406 62,774 142,180 62,711 (8,737) 53,974 96,078 150,052	Restricted funds £ 503,239 - - 503,239 - 560,030 560,030 (56,791) 8,737 (48,054) 228,253 180,199	Total funds 2024 £ 622,963 83,759 1,408 708,130 79,406 622,804 702,210 5,920 - 5,920 324,331 330,251	Total funds 2023 £ 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.

48