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2022-03-31-accounts

Charity registration number: 1006244

The Outhouse

Annual Report and Financial Statements

for the Year Ended 31 March 2022

Lambert Chapman LLP 3 Warners Mill Silks Way Braintree Essex CM7 3GB

The Outhouse

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 11
Statement of Trustees' Responsibilities 12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Financial Statements 17 to 30

The Outhouse

Reference and Administrative Details

Trustees M J Gillingham D Dellar-Thompson J Wilkins S Mannix Chief Executive Officer J Russell Charity Registration Number 1006244 Principal Office The Outhouse 19 East Hill Colchester Essex CO1 2QX Independent Examiner Lisa Greenwood FCCA Lambert Chapman LLP 3 Warners Mill Silks Way Braintree Essex CM7 3GB Bankers HSBC Bank Plc 26 High Street Colchester Essex CO1 1DQ

Page 1

The Outhouse

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2022.

Objectives and activities

Objects and aims

The OutHouse aims to have a significant and lasting impact on the lives of the LGBTQ+ community in Essex: improving their mental health, sense of security and safety in their educational and working environment, as well as supporting both individuals in the community, and those connected to it through families or other relationships.

There is no other LGBTQ+ charity serving the Essex community fulfilling the same role as The Outhouse. The current focus is on North East Essex (NEE) for socials, youth work and counselling however we work across Essex offering our Awareness training sessions. The OutHouse promotes awareness of LGBTQ+ issues, visibility, and inclusion with outreach programmes, while working in partnership with other organisations and individuals to build a strong, cohesive, and influential LGBTQ+ voluntary and community sector.

Objectives, strategies and activities

Our core objectives are committed to increasing awareness of the issues that LGBTQ+ people face in education, employment and public services, and provide services and support for LGBTQ+ people who live or work in Essex, where people’s needs have increased. We will offer specific, solution focused support, which builds confidence and improves emotional well-being in our area and across Essex with the aim of increasing resilience, independence, and reducing mental health issues and isolation in the LGBTQ+ community.

In the last year we have created a new statement of vision mission and values. We offer support and advice by phone and Zoom through to offering several social groups through to the comprehensive range of services and support that we have now. We work across all age groups with specific groups to support different needs. These include young people counselling and youth groups, parents counselling services, parents of young trans have their own support group. We have a Health and Well-being Officer for day-to-day issues and complex case work, social groups to encourage peer support and friendships, which include: Saturday socials, Craft with Pride, Men’s Group and a Gender diversity group.

This year has been tough due to the ongoing Covid restrictions. It hindered us in starting to support people from the Centre. However the services and the teams continue to grow, in terms of both employed staff and volunteers.

We have been trying to get back to before Covid normality and, from April 2021, we started to open the centre up for structured groups to restart, with socials from September.

However, we have been successful in being able to gain continued funding to support our services.

The main areas of focus this year have been for Counselling and Youth Work, areas that we have seen an over 50% rise in referrals and attendance at groups.

We have also been incredibly fortunate in acquiring 3 years funding from the National Lottery to fund the office and management teams, Lloyds Bank foundation funding for 2 years for the counselling service, as well as a plethora of yearly counselling funding, including men’s metal health and young people.

Public benefit

The Trustees believe that the activities undertaken within the charity, to fulfil its aims and objectives, are done so to further public benefit.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 2

The Outhouse

Trustees' Report

Use of volunteers

Volunteering is encouraged throughout the organisation - we rely on the volunteers who support us in a variety of ways including volunteer counsellors, group leaders and workers who support Saturday socials and youth work. They help us to deliver service or projects in a more effective and efficient way, it supports us to build relationships within the community and contribute to supporting others in the community.

By providing volunteering opportunities, we give our community opportunities for social inclusion, skills development and potential routes to employment. There is also evidence that volunteering can help to improve health and well-being for individuals. Our volunteers are the bedrock of our Charity and without them we would not be able to offer all the support services that we have to offer our community.

We have a core number of volunteers (approx. 10) who support many of our services, through running specific groups and activities and offering peer support, to being part of the counselling service. All are overseen by the management team, have a full induction, and have regular meetings. They too take part in our training including safeguarding and first Aid and have completed advanced DBS. We consider them to be an integral piece of the team.

Achievements and performance

Our current focus for the support we offer is across North East Essex (NEE) for socials, youth work and counselling, however we work across Essex offering our awareness training sessions.

The OutHouse promotes awareness of LGBTQ+ issues, visibility, and inclusion with outreach programmes, while working in partnership with other organisations and individuals to build a strong, cohesive, and influential LGBTQ+ voluntary and community sector.

The OutHouse provides services specifically tailored to the LGBTQ+ community while creating safe spaces for members of this marginalised community, where their concerns are addressed and they are treated with dignity and respect.

We are well placed in the centre of Colchester and are aware of the needs of what our community needs are.

We have a variety of ways of involving our community, through social media, awareness sessions, social occasions, youth work and our counselling services.

Our achievements this year include:

We continued to offer many of our services through the covid pandemic and gained additional funding to ensure that specific equipment was available to offer online support which included training and counselling services.

Due to the increase of our profile, we are now being recognised as experts in our fields with regards to the LGBTQ+ community and have often been contacted for support with policy change and staffing.

We have increased the number of services for the community often with specific support in mind, for instance, a Men’s group, parents group whose child maybe transitioning, youth groups across Colchester and Tendring. We also have a youth group to support young people who are transitioning.

Page 3

The Outhouse

Trustees' Report

The OutHouse works in partnership with other organisations where specialist support is required such as mental health, domestic abuse, legal issues and hate crime. Outhouse has been funded to deliver training and support services by a number of agencies including Next Chapter, Cara, East Suffolk and North East Essex foundation trust, Youth Enquiry Service (YES), as well as with several educational institutions: e.g. University of Essex, 6th Form College, and Colchester Institute. This year we have been one of the Mayor's charities supporting Diversity and Equality.

Services

Development of services and staffing to offer a broad range of support advice and guidance, which includes the development and consolidation of the counselling services and the start-up and development of the young people’s services.

The establishment of working practices, policies, and procedures.

We have enhanced our public profile and engagement and asked to be representatives at many local and county wide meetings.

We have turned around the Awareness training which has been the catalyst for the development of services and which has helped us to raise our profile across the sector.

This has led to us to developing additional materials, and being commissioned by organisations for training, which includes Essex County council to train all staff.

As our training becomes more successful, we have seen a growth in organisations wishing to work in partnership to support LGBTQ+ services, one being the East Suffolk and North Essex Foundation Trust who have commissioned training for their staff, ensured that we have a seat at their LGBTQ+ network forum, worked alongside our young people to encourage them to participate in designing posters supporting the LGBTQ+ community and working alongside our Gender diversity group to look at the needs of the Trans community when accessing health services.

Our Centre

We are the only organisation this side of London who have been gifted a building specifically to support the LGBTQ+ community in our locality. We are often the first point of contact for people, having our own space enables us to offer information and support roles, increase opening times and to be a place where the LGBTQ+ community feel safe to meet and socialise, and therefore minimising the risk of social isolation often linked to mental health issues.

We were awarded a capital grant from Colchester Catalyst and The National Lottery Community Fund which enabled us to upgrade and decorate our building and has made us compliant in supporting people with disabilities (lift access and toilets).

The OutHouse has been operating in Colchester for many years and has established a good reputation for supporting the LGBTQ+ community.

We have our own building which gives us stability and enables us to offer consistency of services to our community. Services are tailored to the specific need of the client group through consultation and need. Having our own centre gives us greater scope to work in partnership with other organisations and encourage many communities through the door.

Page 4

The Outhouse

Trustees' Report

We believe that we bring about a significant improvement in the health and well-being of LGBTQ+ communities alongside a ground-breaking integration of the LGBTQ+ and wider Colchester and Essex communities. We have become a hub of expertise and services for this community.

We are working with key partners to provide additional access to opportunities and advice around services which:

The Outhouse is an LGBTQ+ led organisation which is deeply embedded in the community and has tackled significant barriers to engagement.

There are 4 main ways people and communities are involved with the project:

Page 5

The Outhouse

Trustees' Report

Performance of fundraising activities against objectives set

In the past three years we have been successful in gaining additional funding to develop the services at The OutHouse.

We recently secured three year funding from the National Lottery to fund the posts of the back office staff including the Chief Executive Officer, the Operations Manager, Media Officer, Finance Officer and other administration staff.

We gained thee year funding for therapeutic work from UK Youth Fund Thriving Minds to support our neurodiverse young people to initiate change in enabling them to attend groups and activities.

We gained two year funding from Lloyd’s Bank Foundation for additional development of the Counselling service.

A year’s funding grant through Make Some Noise has been gained to further support the health and well-being service.

We secured three-year funding from Colchester Borough Council to employ a Counselling Co-ordinator to support the development and delivery of the counselling service and to employ a clinical supervisor to support our counsellors.

We gained several smaller pots of funding to support our youth work and our counselling team.

Our latest success has been through the Essex PFCCE (Police, Fire and Crime Commissioner for Essex), one of whose priorities is to respond to the needs of individuals and local communities who are vulnerable to specific crime types such as hate crime, elder abuse, harassment, human trafficking, female genital mutilation (FGM), forced marriage and honour-based abuse (HBA).

We gained 2 years funding to support young people through a variety of mediums, including therapeutic work.

Our funding has exceeded our objectives this year.

We have seen an increase in the long-term funding being offered. Our grant income within these accounts amounts to £627,438, £602,438 of restricted grants and £25,000 of unrestricted grants, as shown in notes 2 and 3 within these financial statements. It is important to note that we have physically received £239,563 of this funding; the remaining £387,875 - funding from The National Lottery Community Fund - had not been received by the Balance Sheet date but has been recognised as accrued income as all income recognition criteria has been met.

We continue to bring in funding to support and develop the services at The OutHouse, which include the counselling service, youth projects and other groups and activities.

Page 6

The Outhouse

Trustees' Report

Financial review

Policy on reserves

The total reserves of the Charity are £911,511, of which £550,302 is restricted. Available free reserves (which excludes fixed assets) are £74,085.

We have a 3-month reserve policy of approx. £65,000 which would include staff costs, building and consultancy costs. Currently the reserves are only slightly in excess of the reserves policy figure and therefore we are happy that the Charity is able to cope with any future situations should they arise.

In order to assess the Charity's financial position and level of available reserves, the Trustees regularly review:

Page 7

The Outhouse

Trustees' Report

Principal funding sources

Our main source of funding is through grants which, in this year, as shown has exceed our expectations.

We have changed our policy on charging for services and now generate income through counselling (means tested) and through room rental.

Due to a change in funding, we are now charging for our training - this is not used to generate additional income but to cover staffing costs for the trainer.

Since creating the first draft of our business plan in 2018 we have changed and adapted the services that run from the Outhouse.

We use the business plan as an ongoing development document and change and adapt it as the charity grows.

When this plan was developed, we had irregular funding, and only two services running. Due to the development and adaptation of the services, and how we are meeting client’s needs, we have been in a better position to apply for additional funding to grow and develop.

A Funding Strategy is currently being worked on which will match the development of services.

Our aim is to look for long term funding for each of the current services and in three areas of our work, we have been successful in gaining multiple years of funding.

We continue to look for opportunities to commission services especially through the training packages.

We have recently been commissioned to offer a year's worth of training to Essex County Council, to offer all four training modules. ESNEFT for 2 years funding for training.

We have established a training fee for all training modules, and we also charge for large corporate organisations, including those outside of Essex.

Our counselling service has developed into a low cost, means tested, fee paying service and brings in a regular income. Counsellors are also given the opportunity of renting space to enable them to see private clients.

We raise funds through renting space, the organisations currently using the space have signed contracts for long term usage.

We also sell merchandise pertinent to the LGBTQ+ community (laces and badges).

Most of the projects are influenced by various external factors/risks, which are beyond the direct control of the charity. It is very important to identify those risks and the measures to be taken to address those risks. These risks could be because of the role and changing pattern of different stakeholders of the project, such as change in Government schemes/policies, behavioural change amongst the beneficiaries, etc.

Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Page 8

The Outhouse

Trustees' Report

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: M J Gillingham D Dellar-Thompson J Wilkins S Mannix (appointed 11 April 2022) L McLeod (resigned 31 March 2022) V Kumar (resigned 31 March 2022) S Goody (resigned 31 May 2022) D Baxter (resigned 30 September 2022) Chief Executive Officer: J Russell

Structure, governance and management

Nature of governing document

The Charity is a registered unincorporated charity which is governed by a constitution adopted on 29 April 1991, subsequently amended on 28 October 1991, 21 October 1992, 8 August 1993, 1 July 2000, 23 May 2012 and most recently on 12 July 2021.

The Charity is working towards becoming a Charitable Incorporated Organisation (CIO).

Recruitment and appointment of trustees

We have a comprehensive trustee induction process starting with:

Page 9

The Outhouse

Trustees' Report

Induction and training of trustees

All guidance pertinent to Trustees is shared with Trustees at the start of their journey with us, and through regular Trustees meetings, they are given charity commission guidance on becoming a trustee and information regarding our services and work practices.

The Trustees have to complete an interview and 3 trustees' meeting before the decision is made to fully commit them to a trustee role. All Trustees are expected to attend all in-house training, which includes Awareness training working with the Trans community and The OutHouse safeguarding training.

The Trustees are encouraged to attend the centre and meet the staff team and to attend some of the social groups to get to know the community properly. We have regular team and Trustee away days to share guidance and knowledge.

The training provided to Trustees includes:

Trustees receive a Charity Commission handbook for trustees and are encouraged to attend trustees training.

Organisational structure

The strategic trustees board includes the CEO, Operations Manager, Training Co-ordinator, Counselling Co-ordinator, Health and Well-being Officer, Youth Worker and Finance Officer.

The Charity has a Social Media Officer and Administrator, paid counsellors and volunteer counsellors.

Volunteers for groups and activities.

We also work with a plethora of charities and organisations, including Cara, Next Chapter, ESNEFT, ECC and YES,

Page 10

The Outhouse

Trustees' Report

Major risks and management of those risks

Time limited funding

We increasingly find this to be a difficult situation, yearly funding enables us to start projects and support, however this doesn’t lend itself to offer sustainability for the organisation or for the client support.

Emerging competition

As we grow, we have recognised that additional organisations offer the same or similar to our offer, especially with regards to training, so we must endeavour to always keep ourselves ahead in what and how we offer our services.

LGBTQ+ not a Government priority

It is well known that the LGBTQ+ agenda is not a priority for our government - in the 2018 government Action plan it states that "we have allocated funding up until March 2020 to deliver the plan and we will look to secure additional funding beyond March 2020 when departmental budgets are set later in the Parliament". Unfortunately, the first tranche of funding was shared and nothing has been given since then!

Homophobia

Homophobia is on the increase. According to Home Office figures, hate crimes against people based on sexual orientation have risen every year in England and Wales from 2016/17 to 2020/21. In 2016/17, there were 8,569 of these crimes recorded by police, but last year this figure was 17,135. For hate crimes against transgender people, this figure has risen from 1,195 to 2,630 in the same period.

Lack of funding for long term

In a recent report by Lloyd’s bank foundation its states "while emergency funding in 2020 ensured that many could keep their doors open, adapt their delivery models to continue to support people and meet the increased demand and complexity in need, many now face an uncertain future,” Charities have also reported increased competition for grants and contracts in the last year, while complex issues led to higher costs for charities to deliver their services.

The annual report was approved by the trustees of the charity on 25 October 2022 and signed on its behalf by:

......................................... M J Gillingham Trustee

Page 11

The Outhouse

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 25 October 2022 and signed on its behalf by:

......................................... M J Gillingham Trustee

Page 12

The Outhouse

Independent Examiner's Report to the trustees of The Outhouse

I report to the trustees on my examination of the accounts of The Outhouse for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity trustees of The Outhouse you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the The Outhouse's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since The Outhouse'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 , which is one of the listed bodies.

I have completed my examination. I confirm that no material 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 Outhouse as required by section 130 of the Act; or

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

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

...................................... Lisa Greenwood FCCA

Lambert Chapman LLP 3 Warners Mill Silks Way Braintree Essex CM7 3GB

27 October 2022

Page 13

The Outhouse

Statement of Financial Activities for the Year Ended 31 March 2022

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income
Gross transfers between
funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
18		 Unrestricted
funds
£
38,839
18,900
473
24
58,236
(55)
(12,544)
(12,599)
45,637
75,240
120,877
33,332
154,209		 Restricted
funds
£
-
602,438
-
-
602,438
(10)
(160,420)
(160,430)
442,008
(75,240)
366,768
183,534
550,302		 Property
Fund
£
-
-
-
-
-
-
-
-
-
-
-
207,000
207,000		 Total
2022
£
38,839
621,338
473
24
660,674
(65)
(172,964)
(173,029)
487,645
-
487,645
423,866
911,511		 Total
2021
£
5,255
259,531
-
18
264,804
(649)
(137,780)
(138,429)
126,375
-
126,375
297,491
423,866

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 18.

The notes on pages 17 to 30 form an integral part of these financial statements. Page 14

The Outhouse

(Registration number: 1006244) Balance Sheet as at 31 March 2022

Note
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
16
Creditors: Amounts falling due within one year
17
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
18
Unrestricted income funds
Unrestricted funds
Total funds
18		 2022
£
287,124
397,364
240,250
637,614
(13,227)
624,387
911,511
550,302
361,209
911,511		 2021
£
283,888
500
146,710
147,210
(7,232)
139,978
423,866
183,534
240,332
423,866

The financial statements on pages 14 to 30 were approved by the trustees, and authorised for issue on

25 October 2022 and signed on their behalf by:

......................................... M J Gillingham Trustee

The notes on pages 17 to 30 form an integral part of these financial statements. Page 15

The Outhouse

Cash Flow Statement for the Year Ended 31 March 2022

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-cash items
Depreciation
6
Investment income
5
Working capital adjustments
Increase in debtors
15
Increase in creditors
17
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
5
Purchase of tangible fixed assets
14
Net cash flows from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 2022
£
487,645
1,794
(24)
489,415
(396,864)
5,995
98,546
24
(5,030)
(5,006)
93,540
146,710
240,250		 2021
£
126,375
1,847
(18)
128,204
(500)
3,702
131,406
18
(38,222)
(38,204)
93,202
53,508
146,710

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 17 to 30 form an integral part of these financial statements. Page 16

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Outhouse meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Reclassification of comparative amounts

The comparative figures included within the financial statements have been amended in respect of the allocation between Expenditure on Raising Funds and Expenditure on Charitable Activities, so that the costs are recognised more in line with the Statement of Recommended Practice. The surplus reported for the year ended 31 March 2021 has not changed as a result of the reallocation of expenditure.

Judgements

Apart from those judgements involving estimations, the management team have not made any judgements in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the accounts.

Key sources of estimation uncertainty

There are no key assumptions concerning the future or other key 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.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Income from grants is recognised when it can be clearly shown that the charity has entitlement to the funds, the value of the grant can be accurately measured and the receipt of the funds is probable.

Investment income

Investment income is recognised on a receivable basis.

Page 17

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements.

Taxation

The charity is potentially exempt from corporation tax on the basis that any surplus is used for charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Freehold property and improvements to property are held at fair value, derived from the current market prices for comparable real estate considered annually using observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the Statement of Financial Activities.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Plant and machinery 25% reducing balance Fixtures and fittings 15% reducing balance Computer equipment 25% reducing balance Freehold property/improvements to property revaluation policy as above

Page 18

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those provided for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants		 Unrestricted
funds
General
£
13,839
25,000
38,839		 Restricted
funds
£
-
-
-		 Total
2022
£
13,839
25,000
38,839		 Total
2021
£
5,255
-
5,255

Page 19

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

3 Income from charitable activities

Unrestricted
funds
General
£
Grant income
-
Commercial income
18,900
18,900
4
Income from other trading activities
Unrestricted
funds
General
£
Trading income;
Merchandise sales
473
473
5
Investment income
Unrestricted
funds
General
£
Interest receivable and similar income;
Interest receivable on bank deposits
24
6
Expenditure on raising funds
a) Costs of trading activities
Unrestricted
funds
General
£
Fundraising trading costs;
Fundraising
55
Consumables
-
55		 Restricted
funds
£
602,438
-
602,438
Restricted
funds
£
-
-
Restricted
funds
£
-
Restricted
funds
£
10
-
10		 Total
2022
£
602,438
18,900
621,338
Total
funds
£
473
473
Total
2022
£
24
Total
2022
£
65
-
65		 Total
2021
£
254,188
5,343
259,531
Total
2021
£
-
-
Total
2021
£
18
Total
2021
£
-
649
649

Page 20

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

7 Expenditure on charitable activities

Note
Staff costs
Motor expenses
Telecommunications/Data
Costs
Hire/Rent
Office Expenses
Computer/IT Costs
Subscriptions
Travel/Parking
Refreshments
Training & Development
Health, Safety and
Security Costs
Repairs and Renewals
Depreciation charges
Operational Activities
Postage and Stationery
Bank Interest and
Charges
Advertising
Volunteer expenses
Rates and water
Light and heat
Insurance
Security costs
Sundries
Cleaning
Christmas Gifts
Governance costs
8		 Unrestricted
funds
General
£
2,729
159
43
1,426
-
690
37
-
-
418
288
935
1,794
2,421
214
24
-
46
-
-
-
-
-
-
-
1,320
12,544		 Restricted
funds
£
126,631
54
1,943
-
1,968
887
1,280
-
-
224
1,245
-
-
3,581
284
-
-
-
139
2,061
1,443
892
-
1,436
-
16,352
160,420		 Total
2022
£
129,360
213
1,986
1,426
1,968
1,577
1,317
-
-
642
1,533
935
1,794
6,002
498
24
-
46
139
2,061
1,443
892
-
1,436
-
17,672
172,964		 Total
2021
£
96,942
174
1,837
840
-
6,696
1,135
3
416
453
1,503
1,668
1,847
-
780
8
150
-
422
1,306
2,234
869
1,068
1,259
450
15,720
137,780

Page 21

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

8 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial
statements
Other fees paid to examiners
Professional Fees		 Unrestricted
funds
General
£
-
-
1,320
1,320		 Restricted
funds
£
2,644
1,139
12,569
16,352		 Total
2022
£
2,644
1,139
13,889
17,672		 Total
2021
£
480
480
14,760
15,720

9 Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets

2022
£
1,794		 2021
£
1,847

10 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

11 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2022
£
125,893
2,151
1,316
129,360		 2021
£
92,563
2,990
1,389
96,942

Page 22

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

during the year expressed as full time equivalents was as follows:
Chief Executive Officer
Youth Worker
Finance Officer
LGBTQ+ Awareness Co-ordinator
Counselling Co-ordinator
Media Officer
Administration and other staff members		 2022
No
1
1
1
1
1
1
4
10

No employee received emoluments of more than £60,000 during the year

The total employee benefits of the key management personnel of the charity were £52,897.

12 Independent examiner's remuneration

12 Independent examiner's remuneration
Examination of the financial statements
Other fees to examiners
All other services - accountancy		 2022
£
2,644
1,139		 2021
£
480
480

13 Taxation

The charity is a registered charity and is therefore potentially exempt from taxation on the basis that any surplus is used for charitable purposes.

Page 23

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

14 Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Land and
buildings
£
207,000
-
207,000
-
-
-
207,000
207,000		 Improvements
to property
£
69,567
-
69,567
-
-
-
69,567
69,567		 Fixtures and
fittings
£
4,561
3,536
8,097
779
795
1,574
6,523
3,782		 Computer
equipment
£
4,197
1,494
5,691
1,756
724
2,480
3,211
2,441		 Plant and
machinery
£
7,312
-
7,312
6,214
275
6,489
823
1,098		 Total
£
292,637
5,030
297,667
8,749
1,794
10,543
287,124
283,888

The initial purchase of the property was funded by donations and legacies. At that point, a new unrestricted fund account was created to deal with valuation movements in the property. As at the year end of 31 March 2022, the property value of £207,000 within the accounts corresponds to the value of the Property Fund as shown within the Statement of Financial Activities on page 14 and the funds note (Note 18).

Page 24

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

15 Debtors

15 Debtors
Trade debtors
Prepayments
Accrued income
16 Cash and cash equivalents
Cash at bank
17 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 2022
£
9,089
400
387,875
397,364
2022
£
240,250
2022
£
2,248
7,212
3,767
13,227		 2021
£
500
-
-
500
2021
£
146,710
2021
£
2,069
4,363
800
7,232

Page 25

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

18 Funds

Unrestricted funds
General
General fund
Other
Property Fund
Total unrestricted funds
Restricted funds
Big lottery LGBTQ+ Awareness
Project balance
Big Lottery COVID-19 response
(JUL-20)
Big Lottery COVID-19 response
(MAR-21)
Big Lottery Awards for All
Counselling CBC
ECF - Young persons counsellor
Essex Police - VCC grant
Active Essex - Keep moving
Tendring Community CVST
Grant
Community 360 Counselling
CVS Tendring - Realising
Ambitions Fund Youth
ECC Youth Service YSG
Commissioning
ECF Adult Mental Health post
Covid counselling
ECF Provide
ECF Provide - Trans Youth
Resources Fund
ECF Realising Ambitions April
2021
ECVYS Essex Council for
Grassroots
Essex Police - CDSF Project
Mind in West Essex Alliance
Covid Fund
PCC for Essex VVCS Grant
The Julia and Hans Rausing
Trust		 Balance at 1
April 2021
£
33,332
207,000
207,000
240,332
5,393
8,727
67,157
1,918
9,099
3,376
5,828
2,160
5,070
-
-
-
-
-
-
-
-
-
-
-
-		 Incoming
resources
£
58,236
-
-
58,236
-
-
-
-
22,834
-
-
-
6,070
6,967
29,900
5,815
12,255
9,860
2,000
7,300
250
8,940
4,605
12,615
10,470		 Resources
expended
£
(12,599)
-
-
(12,599)
(6,728)
(7,939)
(66,203)
-
(14,433)
(12)
(1,248)
(915)
(2,808)
(1,110)
(84)
-
-
(2,945)
-
(7,319)
(115)
(5,180)
-
-
(1,171)		 Transfers
£
75,240
-
-
75,240
1,335
(788)
(954)
(1,918)
-
(3,364)
(4,580)
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2022
£
154,209
207,000
207,000
361,209
-
-
-
-
17,500
-
-
1,245
8,332
5,857
29,816
5,815
12,255
6,915
2,000
(19)
135
3,760
4,605
12,615
9,299

Page 26

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

The National Lottery
Community Fund
Essex Community Fund (Youth
project)
ECF - Raising Aspirations small
grants
Main Grant - Awards for all
(youth group)
Tangible Fixed Assets
Total restricted funds
Total funds		 Balance at 1
April 2021
£
-
1,098
2,057
9,835
61,816
183,534
423,866		 Incoming
resources
£
462,557
-
-
-
-
602,438
660,674		 Resources
expended
£
(32,385)
-
-
(9,835)
-
(160,430)
(173,029)		 Transfers
£
-
(1,098)
(2,057)
-
(61,816)
(75,240)
-		 Balance at
31 March
2022
£
430,172
-
-
-
-
550,302
911,511

Page 27

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

Unrestricted Funds

Unrestricted funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.

Property Fund

The initial purchase of the property was funded by donations and legacies. At that point, a new unrestricted fund account was created to deal with valuation movements in the property. As at the year end of 31 March 2022, the property value of £207,000 within the accounts corresponds to the value of the Property Fund.

Restricted Funds

1. Big Lottery LGBTQ+ Awareness Project balance - A four year grant which fully funded a full-time and part-time LGBT awareness advisor/project co-ordinator, recruitment, general running expenses, training, travel, advertising and promotion, office equipment and organisational overheads.

2. Big Lottery COVID-19 response (JUL-20) - A grant for the continuation of OutHouse services.

3. Big Lottery COVID-19 response (MAR-21) - A grant the continuation of OutHouse services.

4. Big Lottery Awards For All - A grant awarded for counselling for all adults. During the previous year, restricted expenses had been classified as unrestricted in relation to this fund, and therefore a transfer has been recorded to correctly reflect the balance of the fund.

5. Counselling CBC - A grant awarded for the roles of Counselling Coordinator and Clinical Supervision for counselling staff.

6. ECF - Young persons counsellor- A grant awarded to provide a young personal counsellor . During the previous year, restricted expenses had been classified as unrestricted in relation to this fund, and therefore a transfer has been recorded to correctly reflect the balance of the fund.

7. Essex Police - VCC grant - A grant awarded to provide young peoples counselling who are at risk of violence or bullying. During the previous year, restricted expenses had been classified as unrestricted in relation to this fund, and therefore a transfer has been recorded to correctly reflect the balance of the fund.

8. Active Essex - Keep moving - A grant to support people with Covid lock down mental health issues through mindfulness sessions.

9. Tendring Community CVST Grant - Grants received in the previous year and the current year to provide men’s counselling across Tendring to ensure men's mental health is better supported.

10. Community 360 Counselling - Grants amounting to £6,967 have been received by the Charity to provide the counselling support Feel Well Supporting Mental Well-being Project in the Colchester area.

11. CVS Tendring- Realising Ambitions Fund Youth - A grant of £29,900 has been funded by the North East Essex Health and Well-being Alliance funding administered though CVS Tendring. The money will be used delivering a 'Youth Worker' project.

12. ECC Youth Service YSG Commissioning - A grant of £5,815 has been received by the Charity to provide a weekly youth provision in Tendring.

13. ECF Adult Mental Health post Covid Counselling - A grant of £12,255 has been received by the Charity from the Essex Covid Response Fund to provide a Colchester based counselling service for the LGBTQ+ community whose mental health has been affected by the pandemic.

Page 28

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

14. ECF Provide - A grant of £9,860 has been awarded by the Diana Tinson Fund (£7,860) and the Provide Foundation (£2,000) which are administered by ECF to employ a health and well-being support worker and develop a programme to improve the health and well-being of the LGBTQ community in and around Colchester.

15. ECF Provide - Trans Youth Resource Fund - A grant of £2,000 has been awarded by ECF to provide resources for Trans Youth support and to update the current office equipment for staff working on-s ite.

16. ECF Realising Ambitions April 2021 - A grant of £7,300 to fund a youth worker.

17. ECVYS Essex Council for Grassroots - A grant of £250 has been awarded to remobilise grassroots children's and youth clubs.

18. Essex Police - CDSF Project - Funding of £8,940 to provide counselling for vulnerable young people at risk of bullying.

19. Mind in West Essex Alliance Covid Fund - A grant of £4,605 has been awarded to employ a worker to run our Saturday socials for anyone to attend to meet for a relaxed meeting friend group.

20. PCC for Essex VVCS Grant - A grant of £12,615 to provide counselling for vulnerable young people at risk of bullying.

21. The Julia and Hans Rausing Trust - A grant of £10,470 has been awarded towards the core costs of the Charity.

22. The National Lottery Community Fund (Youth Project) - The National Lottery community Fund has funded a programme called RC London and South East Region. A grant of £462,557 over 3 years has been awarded so the Charity can continue to support improvement in the health and wellbeing of LGBTQ+ communities alongside a ground breaking integration of the LGBTQ+ and wider Colchester and Essex communities. Although only £74,682 has been received in the year, the additional £387,875 has been accrued in the accounts as the income recognition criteria has been met.

23. ECF - Raising Aspirations small grants - A grant to be used for support costs for the Young peoples project, to enable the project to finance a variety of activities for the Young people which would include:,games, craft materials,support for alternative activities including outside speakers ,cultural visits and outside activities during the holiday periods.

24. Main Grant - Awards for all (youth group) - A grant to be used to employ a part time counsellor coordinator to help client access counselling and to undertake assessments of clients.

25. Tangible Fixed Assets - In previous years, tangible fixed assets had been acquired from restricted funds and were continued to be recognised as restricted funds. As there are no restrictions placed upon the use of the assets within the charity, these funds have been transferred to unrestricted funds.

Page 29

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2022

19 Analysis of net assets between funds

19 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
287,124
82,346
(8,261)
361,209
Unrestricted
funds
General
£
208,529
32,603
(800)
240,332		 Restricted
funds
£
-
555,268
(4,966)
550,302
Restricted
funds
£
75,359
114,607
(6,432)
183,534		 Total funds at
31 March
2022
£
287,124
637,614
(13,227)
911,511
Total funds at
31 March
2021
£
283,888
147,210
(7,232)
423,866

20 Related party transactions

There were no related party transactions in the year.

Page 30