AIDS Care Education and Training (Northern Ireland) Llmited
IA company limlted by guarantee, not having a share capitsll
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an Incom8 and Exp8ndltur8 Accountl
for the financial year ended 31 March 2026
Unrestrrcted Restrictèd
Funds
Funds
2026
2026
Total Unrestricted Reslri¢led
Funds
Funds
Funds
2026
2025
2025
Totsl
Funds
2025
Notes
Income
Donations and legacies
Charitable activities
Other trading activities
Investments
Other income
1.246
296.002
228
2.495
1.575
1,248
315,877
228
2,495
1,575
1.528
277,378
228
1,800
1.064
1,528
336,112
228
1,800
1,064
19,87S
58,734
Totsl income
301.546
19,875
321,421
281,998
58.734
340,732
Expenditure
Charitable activities
248.545
57,683
306,228
270,604
10,926
281,530
Net Incomellexpendlturel
53.1)01
(37,8081
15,193
11,394
47,808
59,202
Transfers between funds
Net movement in funds for
the financial year
53,001
37,8081
15,193
11,394
47.808
59.202
Re¢on¢lllation of funds,.
Total fund5 beginning of the
year
16
185,700
47.808
233,508
174,306
174,306
Total funds at the end of
the year
238,701
10.000
248,701
185,700
47.808
233,508
The Statem6nt of Financial Actiwties includes all gains and h)sses recognised in the finana&l year.
I Income 8nd expend1tLj￿ relate to continuing activities.
The nolas on pages 18 to 25 fonn part of the financAal slatetnenls
16

AIDS Care Education and Training (Northern Ireland) Limited
IA company litnited by guaraThts8, not havlng a sharè capilall
Company Number.. N1028825
BALANCE SHEET
as at 31 March 2026
2026
2025
Notes
Flxed Assets
Tanglble assets
13
2,807
1.249
Current Assets
Debtor5
Cash at bank and in hand
14
2,279
249,954
4,254
234,776
252.233
239,030
Cr8dltors: Amounts falllng due within one year
15
16,3391
16.7711
Net Current Assets
245.894
232.259
Totsl Assets less Current LiabilÈties
248.701
233.508
Funds
Restricted funds
G8ner81 fund lunrestrictedl
10,000
238,701
47.808
185,700
Totsl funds
16
248,701
233,508
Thes8 financial statements have been prepared in accordance with the speaal provisions r8latlng to Small companies
ithin Part 15 of the Companies Act 2006.
The financi81 statements have been prepared in accordance with the provisions applicable to companies subject to the
small companies. regime and in accordance wth FRS 102"The FinancAal Reporting Standard applicable in the UK and
Republic of Ireland" applying Section 1A of that Standard.
Approved by the Board of Trustees and authorlsed for1$5ue on 29 June 2026 and slgned on Its behalf by
G Crothe
Trustee
The notes on pages 18 to 25 form part of the finBnaal statements
17

AIDS Care Education and Training (Northern Ireland) Limited
IA company limlted by guarantee, not having a share capitall
NOTES TO THE FINANCIAL STATEMENTS
for the finana81 year ended 31 March 2026
GENERAL INFORMATION
AIDS Care Education and Tr&ining {Northem Ireland) Limited is a company limited by guarantee incorporated
in Northem Ireland. The ￿gIstered offlce of the charity is 58a High Street. Holywood, BT18 9AE. Northem
Ireland which is also the principal pla￿ of business of the charity. The firbancial statements have been presented
in Pound (£1 which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policSe5 have been applied consistentty in dealing with items which are considered
material in relation to the charity's financial sfatemenls.
Basis of preparatlon
The financial statements hav8 b88n prepared Under the historical cost convention. modified to Include certain
items at fair value. The financial statemenls have been prepared in accordance with the Statement of
Recommended Practicè ISORPI 'Accounling and Reporting by Charities preparing th8ir 8ccounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland FRS 102"
applying Section 1A of th81 Standard.
As perrnitted by the Companiè5 Act 2006, the charity has varied the standard fom)ats In that act for the
Statement of Financial Activitie5 and th8 8318nce Sheel. Departures from the standard formats are to ¢omply
with the requirements of the Charities SORP and are in compliance with sect￿￿ 4.7. 10.6 and 15.2 of that
SORP.
Statement of compllanco
These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard
applicable in the UK and the RepublSc of Ireland., the Statement of Recommended Practice applicable lo
charities preparing theiraccounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 Icharits'es SORP IFRS 10211 and the Charities Act INorthem Irelar¥Jl 2008.
AIDS Care Education and Training INarthem Irelandl Lirnited meets the definition of a public benefrt entity under
FRS 102.
Fund aceountlng
The following are the categories of funds maintain6d:
Restrlct•d funds
Restricted funds represent incorne received which can On￿ be used for partiCLJlar purposes, as speufied by the
donors. Such purposes are within the overall objectlves of the ch8rlty.
Unrestrlcted funds
Unrestricted funds con515t of General and Des¢gnated funds.
General funds represent amounts which are expendable at the dls¢r&lion of the b08rd, in furtherance of the
objectives of the charity.
Designated funds comprise unrestricted funds that the board hag. at Its di8¢refjon. 8el aside for particular
purposes. These designations have an administrallve purpose only, and do not legJly restrict the board s
discretion to apply the lund.
Incom
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is Jegally entitled
to the income. p8rforrnance conditions attached to the itemlsl of incomè have be8n mel, the 8rnounts involved
can be measured with sufficient reliability and it is probable that th8 income will be r8ceived by the charity.
Income from charitabte activities
Income from eharftab5e acts'vities include income earned from the supply of services under contractual
arrangements and frorn performance related grants which have ¢on(Jilions Ihalspecify the provision of particular
services to be provided by the charity. Income from governmenl and other co-funders is recognised when the
charity is legally entitled to the income because il is fulfilling the Cond￿On8 contained in the related funding
agreements. Where a grant is received in advan￿, its rècognition is deferrad and included in creditors. Where
entitlemant occurs before income is re￿Ived. it is accrued in debtor3.
Grants from governments and other co-funders typically indude one of the lo1￿￿ng types ol conditions..
18

continued
AIDS Care Education and Training (Northern Ireland) Limited
IA company Ilrnlted by guarantee. not having a sh3re capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026
Performance based conditions.. whereby the charity is eontractually entitled to funding only to the extent that
ihe core objectives of the grant agreement are achieved. Where the charSty Is meetlng the Core objèciives of a
grant agreemenl, it recognises the related expenditurt, to the extent th8t it is reimbursable by the donor, as
incomè.
.Time based conditions.. Whe￿bY the charity is eontr8Ctually entitled to funding on the condition that il is ulilised
in a particular period. In these ¢8ses th$ charfty recognises th8 incometo the extent it is utlised within the period
specified in the agreement.
In the absence of such conditions, assuming that receipt is probabl8 and the amount can b8 r8liabty rneasured,
grant Income is recognised once the charity is notffied of entftlernent.
Grants re￿Ned towards capital expenditure are credited to the Statern8nt of Fin8nci81 Adivities when recewed
or receivable, whichever is earfier.
Expenditure
Expenditure is analysed between costs of charftsble 8ctiMlies and raising funds. The costs of each activity are
S8paratety accumulated and disclosed, and analysed according to their major components. Expenditure is
rèeognised when a legal or constructive obligation exists as 8 result of a past event, a transfer of economic
bènefits is required in settlement and the amount of the obligation can be reliab￿ mgasured. Support costs are
those functs'ons that assist the wtsrk ol the charity but cannot be attributed to one activity. Such cosis are
albc8ted to activities in proportion to staff time spent or other 8Ult8bl8 measu18 for each activity.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period whlch the related
service is provid8d. Prepaid contributions are recognised as an asset to the extent that the p￿paYMent will lead
to a redLJclion in future payments or a cash refund.
When Contributions are not expected to be settled wholly within 12 months of the end of the reporting date in
which the employees r8nd8r the related service, the liability is measured on a discounted present valuè basis.
The unwinding of th& discount is recognised as an expense in the peiiod in which it arNses.
Limlted by guarantee
Each of the members of the company has gu8ranleed to contribute to the assets of the company in the event
of the sarne being would up to th8 &xt&nt ol £1.
Impaimient of fixed assets
A review fol Indkators of imp8irment IS Carried out at each reporting dale, with the recoverable amount being
estimated where such indicators exist. Where the carying value exceeds the recoverable amount, the asset is
impaired accordingly. Prior Impairments 8r8 8lso reviewed for possible reversal at each reporting date.
For the purposes of impalrment testing, when it is not possible to estimate the recoverable amount of an
individual asset. an estlmate is made of the recoverable amount of the cash*enerating unit to which the asset
belongs. The cash-generating unit is the srnallest identifiable group of assets that includes the asset and
generates cash inflows th8t18rgely Independent of the ¢8sh inflows fr￿￿ other 8ssets or groups ol assets.
For impairment testing of goodwill, the goodwill acquired in 8 business combination is, from the acquisition date,
allocated to each of the cash-generating units that are expected to benefillrom the synergies of the combination,
irrespective of whether other assets or liabilities of the charity are assigned lo those Ltnits.
Resources Èxpended
Expenditure is recognised on an accruals bashs as 8 liability [5 incurred. Exp8ndilure includes any VAT which
cAnrK)t be fully recovered, and is clas5ifiÈd under headings of th8 stslemenl of financial acb'vilies to which it
relates..
expenditure on raising funds includes the cos15 of all fundraising actwities, events. non-ch&itable IradirrtJ
actwities, and the sale ol donated gix)ds.
expenditure on ch8rf18ble acfjvilie8 includes all costs incurred by a charity in undertaking activities thatfurther
its charitable aims for the benefil of its beneficiaries, including those support costs and costs relating to the
governance of the charity apportioned to charitable aclivilies.
19

CA)ntinued
AIDS Care Education and Training (Northern Ireland) Limited
IA company1Smited by guaranlee. not having a share capltal
NOTES TO THE FINANCIAL STATEMENTS
for the finanaal yeai ended 31 March 2026
other expenditure indudes all expenditure that is nelther related to raislng ftjnds forthe charfty nor part of its
èxpènditure on tharitable activities.
All costs are allocated lo expenditure categOr￿S relleeting the use of the ￿source. Direct Costs attdbutsble to
single activity are allocated directly lo that activity. Sha￿d costs are apptsrtioned between the activitie5 they
contribute to on a reasonable, justifiable and consistent basls.
Tangible fixed asset5 and depreciation
Tangible fixed assets are stated at cost or at valuation. less ￿m￿lated d8preciation. Th8 charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets. less treir estimated
residual value, over twr expected useful lives as follow5".
Equipment
Fixtures and Fittings
200h Stralght Ilne
20Qh Straight line
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid netofany trade discounts due. InrA)rn& r8cognised by th8 charity from govemment agencies
and other co-funders, but not yet recelved at flnanclal y88r end, is Includèd in dèbtors.
C8sh at bank and In hand
Cash at bank and in hand comprises cash trn déposit Èt banks r8quiring bss th8n thr8é months notice of
withdrawal.
Taxation and deferred taxatlon
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverabl8
valued added lax is expensed as incurred.
Deferred tsx is reccgnised in respect of all timing differences that have originated but not reversed at the balance
Sheet date where transactions or events have occurred at that date that will rewll in an obligation lo pay morè
tax in the fvture. or a right to pay less tsx in the future. Timing differences are temporary drfferences be￿een
thè ch8rity's tsxable income and ils results as staled in the financial statements.
Deferred t8x is measured on an undiscounted basis at the tax rates that are anticipated lo apply in the periods
in which the lirning differenc85 are expected lo rev8rse, based on lax rates and laws that have been enacied or
substantlvely en8cted by the balance sheet date.
PèThslon5
The eharty operate5 8 defined ¢onlribtrtion pension scheme for employees. The assets ofthe scheme are held
separately from those of the charity. Annual conlributions payable to tre charity's pensK)n scheme are charged
to the income and expenditure accoLJnt in the period to which they relate
Flnanelal Instruments
A financlal 8sset or a financial liability is recognised 0￿Y when the charity becomes a party to the contractual
provisions of the Instrument.
Basic financtal instruments arts initialty recognised at the arnount recewable or payable including any related
transaction costs.
Current aSS8ts and current liabilit18s are subs8qu8ntly measured al the cash orolherconsideration expected to
be paid or recelved and not discounted.
Debt instruments are subsequently measured at 8mortised cosl.
Where investments in shar85 are publicly traded or their fair value can otherwise be measured reliably, the
inveslment is subsequently measured al fair value wth changes in fair value recognised in income and
expenditurè. Al othèr such inv8stments are subsequently measured at cost ￿sS impairment.
Other financyal instruments, including derwalives, are initially recognised at fair value, unless payment for an
asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate. in
which ea88 the asset is measured at the present value of the future payments discounted at a market rate of
interest for a similar debt instrum8nt.
20

continued
AIDS Care Education and Training (Northern Ireland) Limited
IA company Ilmited by guarantee. not having a share capitall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026
0th8r financial instruments are subsequently measured at fair value, with any changès recognised in the
statement of financial actwities, with the exceptlon of hedging Instruments in a designated hedging relationship.
Financial assets that are measured at cost or8mortlsed cost 8r6 reviewèd for obJèctlv6 8vldèneè of Impalrnent
al the end of each reporting date. If there is objectiv& evid8nce of impairment, an imp8irment10s5 is reo)gnised
under the appropriate heading in the statement of financAal activities in which the initial gain was rec4)gnised.
For all equity instruments regardless of signifirance. and other finanaal 8ssets that are individually significant,
these are assessed individually lor impairment. Othèr financial assets are either ass8SS8d individually or
grouped on the basi5 of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to th8 8Xt8rit that the reversal does Hot result in a
carrying amount ol the financial asset that exceeds what the caTrylng amount woukj have been h8d the
impairment not prevjously beèn recognlsed.
GOING CONCERN
There are no material uncèrtaintiès about thè charity's ability to continue
PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTrriES
In common wlh many other charity of our size And naturo. wè usè our auditors to 8SSlSt wilh th8 pr8P8rdtion of
the financial statements.
INCOME
DONATIONS AND LEGACIES
Unrestrlcted Resfficted
Funds
Funds
2026
2025
Donations
1,246
1,246
1,528
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2026
2025
PHA Regional RSE Contract
PHA Regional OCN Training Contract
Departm8nt of He8llh
Comic Reliefl Community Foundabon
RTE Toy Showl Community Foundation
Halifax Foundation
PHA Northem Are
PHA Belfast Ar8a
PHA Southeast Are
PHA Western Are8
PHA Southern Are3
Other Training Revenue
KFC Youth Found8tion
Dormant A55ets for All
121,120
130,381
30,016
121,120
130,381
30,016
9,875
118,675
117,045
20,648
39,500
9,984
9.250
3.890
3,890
3,890
3.890
3.890
1.560
9,875
3,970
1,985
3,970
1,985
1,985
1,985
1,560
3,000
1.985
1.985
1.560
3.000
10,000
10,000
296,002
19.875
315.877
336.112
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2026
2025
Equipment Rental
228
228
228
21

continued
AIDS Care Education and Training (Northern Ireland) Limited
IA company lirnited by guarantee. not having 3 sharè ¢apitall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year eThYed 31 March 2026
INVESTMENTS
Unrestricted Restrlcted
Funds
Funds
2026
2025
Bank Interest
2.495
2,495
1.800
OTHER INCOME
Unrestricted Re5trlcted
Funds
Funds
2026
2025
Sundry
1.575
1,575
1.Q64
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
other
Costs
Support
Costs
2026
2025
Heatth, Education & Training
Govemancè Costs (Note 6.21
200,746
100,708
4,774
301,454
4,774
276,251
5.279
200,746
105,482
306,228
281.530
62
GOVERNANCE COSTS
Dlrect
Costs
Other
Costs
Support
Costs
2026
2025
Audit fees
Bank chargas
4,260
514
4,260
514
4,734
545
4.774
4.774
5,279
SUPPORT COSTS
Charftabl8 Governance
Activitie5
Costs
2026
2025
Govemance Costs
General Office
Staff Costs
4.774
4.774
10.996
89,712
5.279
6.203
85.636
10,996
89,712
100,708
4,774
105,482
97,118
NEf INCOME
2026
2025
Net Income is stated aftèr chargingllcreditingl:
D8pr&ciation of tangible assets
Audilorfs remuneration..
audit services
845
365
4,260
4,734
INVESTMENT AND OTHER INCOME
2026
2025
Equipment Rentsl
Sundry income
Bank interest
228
1,575
2,495
228
1.064
1.800
4.298
3.092
22

continued
AIDS Care Education and Training (Northern Ireland) Limited
IA company limited by guarantèe. not having a shar6 capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year 8nded 31 March 2026
EMPLOYEES AND REMUNERATION
Number of employees
The average nurnber of persons employed (including executive trustees) during the financial year was as
follows..
2026
Number
2025
Number
Full time ernployee
The staff costs comprise..
2026
2025
Wages and salaries
Soaal security costs
Pension costs
67.511
62,887
1,779
20,970
22,201
89,712
85.fj36
10.
Other Employee Benefits Ilncluded In wages and salaries above)
2026
2025
Life Assurance Employee benefits (included In wages and salaries above)
997
997
11.
KEY MANAGEMENT PERSONNEL
Key management personnel include all persons that h8V8 authority and responsibility for plannSng, directing and
controlling the activities ol the charity. The total compensation paid lo key management personnel for services
provided to the chadty wa5 £98,16712024.'£94,1491.
12.
EMPLOYEE BENEFITS
There are no employees who received employee benefits lexcludiryJ employer pension costs) of more than
£60,(X)O foT the reporting p8ri0d.
13.
TANGIBLE FIXED ASSETS
Equipment Fixtures and
Flttlngs
Total
Cost
At 1 April 2025
Additions
12,762
2,403
7,474
20,236
2,403
Al 31 March 2026
15,165
7,474
22,639
Depreciation
Al 1 April 2025
Charge for the financial y88r
11.513
7.474
18.987
845
At 31 March 2026
12,358
7.474
19.832
Net book value
At 31 March 2026
2,807
2,807
At 31 March 2025
1.249
1,249
23

continued
AIDS Care Education and Training (Northern Ireland) Limited
IA company limlted by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026
14.
DEBTORS
2026
2025
Prepayments and accrued income
2.279
4,254
15.
CREDITORS
Amounts falllng due wlthln one year
2026
2025
other creditors
Accruals and deferred income
2.089
4.250
1.590
5.181
6,339
6.771
16.
FUNDS
16,1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrèstrleted Restrlcted
Fund5
Funds
Total
Funds
At 1 April 2024
Movement during the finanaal year
174,306
11,394
174,306
59.202
47.808
At 31 March 2025
Movement during the financial year
185,700
53.001
47,808
137,8081
233,508
15.193
At 31 hAarch 2026
238.701
10,000
248,701
16.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2025
Income Expendlture
Transfers
befvjeen
funds
Balance
31 March
2026
Restricted funds
Comic Reliefl Comrtiunity
Foundation
Halilax Foundation
Dom)ant Assets for All
38.558
9.875
48,433
9,250
9.250
10,000
10,000
47,808
19,875
57,683
10,000
Unrestrlcted funds
General Funds
185,700
301,546
248,5d5
238,701
Total funds
233,508
321,421
306,228
248,701
16.3 ANALYSIS OF NET ASSETS BY FUND
Flxed
assets
- charity use
Current
assets
Current
Total
Restricted funds
10,000
10,000
Unrestricted general ILJnds
2.807
242,233
16,3391
238,701
2.807
252,233
16.3391
248,701
24

continued
AIDS Care Education and Training (Northern Ireland) Limited
IA cornpany limiterj by guarantee, not having a shar8 capital)
NOTES TO THE FINANCIAL STATEMENTS
for ihe financial y8ai ended 31 March 2026
17.
STATUS
The charlty Is a eompany limited by guarantee not havSng a share caprtal.
The liability of the mernbers 13 limited.
Every member of the company undertakes to contribute to the a55ets of the company in the event of its being
wound up while they are m8rnbers. or within one financial year thereafter. for the payment ol the debts and
liabilities of th8 cornpany contracted before they ceased to be members. and the costs. charges and expenses
of winding up, and for the adjustment of the rlghts of the contrfbutor5 among themselves. such amount as may
bè required, not exce8ding £ 1.
18.
CONTINGENT LIABILITIES
A contingent118bllty exists lo repay grants and funds recelved should certain conditions not be fulfilled by the
ch8rity. In the opinion of the Trustees, the terms of thè Letters of Offer have been, or wll be. complied with and
no liability is expected.
19.
RELATED PARTY TRANSACTIONS
During the period. arnount5 totalling £37.30812024-. £36.118lwere paid to members of key managements family
for the delw8ry of ACET training sessions and expenses. These transactions were based on reLated market
rates and conduct8d at 8rm's18ngth. The transactions were approved by the Board of Truslees.
The charity trustee5 were not paid or received any other benefits from employment with the Charity in the year
12024'.£Nil). No charty trustèe rècèived payment for professional or olher service supplies to the Charity12024'.
£Nill.
The charfty trustees were rebrnbursed tr8vel expenses durtng the period totalling £206.7012024.' £54.87).
20.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity Sin￿ the finan(ial year*nd.
25