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|
1
## 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
2
## 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.
9
## 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**
**----- Start of picture text -----**
Sources of income 2023/2024
**----- End of picture text -----**
**----- Start of picture text -----**
Trusts Major donors Other individuals & gift aid Esteem services & sales Other
Esteem
Other individuals & services &
gift aid sales
Trusts Major donors Other
**----- End of picture text -----**
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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.
11
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anotherpmterted that he coddget Nito trouble and that its'just
kind and Unne&$ary. .
It can take several sessions to build It and get d1alogue happening. but in all thr cases. the
YW Fwie reai*Ad the seric*ts natLre of their attic severtty of the crywences,
indwling ce of thern trEirE renTrJved to ar#)ther (kne we have been to ccffie in
and run rrv)re sessiorB) the Fdj'ce beiTr4 1rNdd
Following from piloting the restKr£S we have stsrted Ing the p*ents of ycxjr
pwAe from other rdces LY culture& So f¥ 77% of prnts say their child has exwlwd racia
discrimination or bias thitst 85% say haFPY to rt in their flLY. clY 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 n*dirg in with these Fwwts
other% for rAJr Parents" s1( when term starts agan in SepteMtr.
prejLKlices that tFEir chitd migtht exIntEr.
Try to be Fositi- I
dx4n $0 they 5iyif) Is blTUI I
.1 GAn rel fb4
-1 will imFro¥e my5df to have
"I feel more positwÉ*
raationthr ip5"
& I will accept
who l am"
-1 &*ty stay a70ther
L¥wuage. its a lot thj
hcARh r¢knsh'y'
Year5 7-10
fullness
(a awayJ-
acet UK course
rom a Cthslw cLyplexl. fty (15t1 ieajers & yoth 8 thiicken's
wortws reaiy tkn off Ihis ye*. Praise
Cr5e$ & $t ("re). West Canity Ycth Mffttstries
txx)W a thcle c1aff mwthrs ha%E 3812 people
wrth edL*tirl testing ar¥J (cellIng fc HIV. Thwr has erKc¥Jraged. 245. childr
66
Abwail" is 16 yews (Ad with her p¥en& %)e h Lwn
attendi Estewn Club vthich has been l*id in sthoci
from fiyeThg& rfmt i kep¢ it to ny he•t l uled lo
I have learnt IhatJe5US is Lc¥d ofali Ihaf he even .
Ab*all¥
pwts Crryyo(knh* w) eWKrfIy 99
Esteem CLvbs
Fsieem ¥dIeerS to go an a 5.day tra$r cc*xse. This
them lo tr( healthy sdf.
5teem. F4Xitib* relatw*thip% g¢oJ sexval in
n&¥ f¥ilrtat5 ha%E Esteem Cl
lt lo Yoj Idd u5 a L
lin l hed il i
c¥e Offy5f fv a lolrd iyw.
e+Vy( Aftw Ilr I
YB*d i *xld t* (We of
ff¢Ymy
fdlow al I
fvKe. l yFx*e. I wjll wt
t. I w1 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
attr$ Yc*Ah 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 t*en frcm to
fkdt*5 a5$ed ¢YMrryYwl.
their resLucw4 at lrfè to I
hkn* W wvate CLVrAthtts wth 4a Ipsjyklcgtstl 24S *0 receTh*d W.
23
"Ewlhrs wa5 SO
that I io YCMJI T5@ ft1$
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 ld 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 y5 old
fc wrls caied 'No Fters. 1
3 fr¢xrt.Iir* Tegth
the ww. As w*il yrprCM Iheir
fwtbai fu axl i (•nity The f(xAbal
held in Z
Naslya's story
Nèsiya (161 h[.51 v4th
li
Cent$. Imphages. dMd. axl Ftal ttI( t[P5.
ha been kn to rh 13.729 FwAe. ts e>eedrg thP io.(KXY.. Tlw aso exrf JeAs
in prayer Ir c*ildrw granGth11dren.
Errpowering vulnerdble thildren and women to become kxEiness entrepreneurs
In Awl 2022. Kwa.ZLlu Naia exFÉYJerKed destrthve rainfaL c&ssirE fata Ilocding and
l•
destroyed K1 the infiBStnthe trKmficaiy d•. irKIlirYg $erdI Maj roads Ing
COretelY washed wl Crn mlsrr13nagn of fLn& by the gTr1 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& rn1ng they105e wdIL1e lime
the y(xng FwAe. All ISeSs 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(prt 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 t1r peers. Peral values.
self-esteem. substance ate. pubety.
personal b(Yjyar1e% the idea of healthy
PEalthY latIShiFy*. 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 /
Undetand . Eth -aged 12
90% of lern c(xAd identify
"red Ilag" behaviows l tharterIStil
by end of a "Heathy versus
Urtalthy 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 rthing nxth for us lo
(* as young people. Its also not e Io ar0. I
slay ind(XY5 most of tiff. The BeaAnet Pmject
has bought the Matlats / needed to start my
b-/rsS 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
bL1rsS knOedge in my own tuck-ty. 7he se55iCVP5
IHve abo h*d improve ny Self-cci(kne and l an
rK) longer a sfjyper50n. I bdieve in rnlf
Thank so nyjth for your supp)rt changing. lives fllIeS 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