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2023-03-31-accounts

Charity registration number: 1006244

The Outhouse

Annual Report and Financial Statements

for the Year Ended 31 March 2023

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

The Outhouse

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 9
Statement of Trustees' Responsibilities 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 29

The Outhouse

Reference and Administrative Details

Trustees S A Mannix
J Silverstone
J Newell
N Goodchild
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 2023.

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 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 life, and provide services and support for LGBTQ+ people who live or work in Essex, where people's needs have increased. We offer specific, solution focused support, which builds confidence and improves emotional well-being with the aim of increasing resilience, independence, and reducing mental health issues and isolation within the community.

In the last year we have continued to focus on the delivery of our core vision, mission and values. We offer support and advice by phone and Zoom through to offering several social groups to a comprehensive range of services and support. We work across all ages and with specific groups to support those with differing needs. This includes counselling services and youth groups, parent’s groups and work with older people. We have a new 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 and a Gender diversity group. Our Youth Worker runs groups for our under 18 service users in Colchester and Tendring. The other groups we host such as Mens Group and Book club are run by volunteers.

This year has been the first full year of operation post pandemic. However, Covid still had a severe impact on the delivery of our services from the confidence of people to attend groups face to face through to being able to access groups and those in educational and community settings. However, our services and the team has continued to grow of both employed staff and volunteers.

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 (continued)

Use of volunteers

Volunteering is encouraged throughout the organisation - we rely on the volunteers who support us in a variety of ways including 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 services that we have to offer.

We have a core number of volunteers who support many of our services. All are overseen by the funded Volunteer lead, have a full induction, and have regular meetings. They take part in our training including safeguarding and First Aid and have completed advanced DBS. We consider them to be an integral part of the team.

Achievements and performance

Our current focus for the support we offer is across North East Essex, however we welcome people from outside of these areas if they are able to attend our socials or access support. We work mainly across Essex offering our awareness training sessions but this can also be extended across other areas.

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 our community.

We have a variety of ways of involving our community, through social media, awareness sessions, youth work and our counselling services. We have hosted social events such as Cultural Food Festival, Trans Awareness Week event and our Emerald City Ball.

Our achievements this year included gaining additional funding to support our work with young people, volunteering and health and well-being.

Due to the increase of our profile, we are now being recognised as experts in our field with regards to the LGBTQ+ community and have seen a significant increase in external bodies contacting us for support with their organisational development, HR practises, service delivery and employee support.

The OutHouse works in partnership with other organisations where specialist support is required such as mental health, domestic abuse, legal issues and hate crime. The Outhouse has been funded to deliver training and support services by a number of agencies including Next Chapter, Cara, Local Authorities, East Suffolk and North East Essex Foundation Trust, Youth Enquiry Service (YES), as well as with educational institutions: e.g. University of Essex, Colchester Sixth Form College, and Colchester Institute.

Page 3

The Outhouse

Trustees' Report (continued)

Services

During the year we continued to offer a broad range of support advice and guidance that included the consolidation of our counselling services and the growth of our young people's services.

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 Tending. We also have a youth group to support young people who are transitioning.

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

We were able to consolidate our awareness training and develop new courses which has helped us to increase our reach and raise our profile across the sector.

As our training becomes more successful, we have seen a growth in organisations wishing to work in partnership to support LGBTQ+ services for example the further development of our partnership with Essex County Council and the East Suffolk and North Essex Foundation Trust.

With the support of our new funders, we were particularly pleased during the year to be able to recruit and appoint a range of new staff to support our continued growth. These included: Health and Well-Being Officer Youth Lead Volunteer Project Lead Counselling Service Lead Additional Sessional Youth Workers

With this additional resource, the OutHouse is now the largest it’s ever seen in its history and is able to further develop and its services within the community as the demand for our work increases.

Page 4

The Outhouse

Trustees' Report (continued)

Our Centre

We are the only organisation in the Eastern Region 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, and to be a place where the LGBTQ+ community feel safe to meet and socialise, therefore minimising the risk of social isolation and mental health issues.

Having our own building offers us stability, offers consistency of services to our community and greater scope to work in partnership and encourage many communities through the door.

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 address discrimination:

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

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

Page 5

The Outhouse

Trustees' Report (continued)

Performance of fundraising activities against objectives set

In the past year we have been successful in gaining additional funding to develop the services at The OutHouse. These include:

UK Youth – to support the development of our work with young people over the next three years

Essex Youth Service – to support our youth work

Globals Make Some Noise – to support our Health and Well-Being Programme

People’s Health Lottery – to support the development of our Volunteering Programme

Through the year we were pleased to have been selected as one of the City Mayor’s charities alongside others that champion diversity and inclusion locally. This enabled us to not only raise much needed funds but increase our profile by attending fundraising and community events such as Mayor’s Carol Concert and community quiz nights.

In addition to the above funds we have received a variety of small grants and donations.

We remain grateful to all of our funders for their support.

Financial review

Policy on reserves

The total reserves of the Charity are £894,065, of which £453,919 is restricted. Available free reserves (which excludes fixed assets) are £152,810.

It should be noted that our National Lottery Community Fund Grant is held as restricted income to be spent over a three-year period to December 2024.

We have a 3-month reserve policy of approx. £65,000 to meet any ‘wind down’ costs should this ever be needed.

Reserves are slightly in excess of the policy figure and will be used to meet unforeseen future costs and to absorb any inflationary pressures over the next few years.

The Trustees are confident that the Charity can mitigate any future financial risks should they arise.

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

Page 6

The Outhouse

Trustees' Report (continued)

Principal funding sources

Our main source of funding is through grants from charitable bodies which, in this year, as shown, have exceed our expectations.

However, Trustees are acutely aware of the need for the charity to continue to develop earned income and a more sustainable business model. During the year we are grateful for the support of the Lloyds Bank Foundation and the National Lottery for providing funds towards the engagement of external consultants to assist in this process.

Trustees have adopted a new business plan and will seek to continue to develop independent income (such as means tested charges for counselling services and sales of awareness training to external bodies).

We use our business plan as an ongoing development document with clear KPI’s and measures of success.

The external factors and risks of the charity’s funding portfolio are reviewed on an on-going basis by Trustees through its risk register.

A Development Strategy has been developed to address fundraising and organisational growth. Next year we plan to create a specialist post to lead on this aspect of our work.

Going concern

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

Trustees and officers

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

Trustees: M J Gillingham (resigned 3 November 2022) D Dellar-Thompson (resigned 31 May 2023) J Wilkins (resigned 30 November 2023) S Goody (resigned 31 May 2022) D Baxter (resigned 30 September 2022) S A Mannix (appointed 11 April 2022) J Silverstone (appointed 17 July 2023) J Newell (appointed 27 April 2023) N Goodchild (appointed 1 September 2023)

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, 12 October 1992, 8 August 1993, 1 July 2000, 23 May 2012 and most recently on 12 July 2021.

Post year-end it was confirmed by the Charity Commission that OutHouse could become a Charitable Incorporated Organisation (CIO).

Over the next year we will be working towards transitioning into this new model that will ensure the organisation has a governance structure that is more appropriate as it continues to grow and develop in the years ahead.

Page 7

The Outhouse

Trustees' Report (continued)

Recruitment and appointment of trustees

We have a comprehensive trustee induction process starting with:

Induction and training of trustees

All guidance pertinent to the role of being a Trustee is shared 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 are encouraged to attend the centre and meet the staff and attend social groups to get to know the community. We have regular team and Trustee away days to share guidance and knowledge and strategically plan.

The training provided to Trustees includes:

Organisational structure

The Trustees meet monthly through the year to review the strategic direction of the organisation, evaluate risk, and review the financial position of the charity.

The Chief Executive reports directly to the Trustees with other senior staff presenting regular updates about their programmes as required.

The Chief Executive, along with the Operations Manager is responsible for the supervision and support of the staff team.

Page 8

The Outhouse

Trustees' Report (continued)

Major risks and management of those risks

Funding

Trustees are all too aware of the increased competition to secure grant funding and contracts.

Post pandemic much of the funding available for charities of the size of OutHouse is restricted and project based presenting challenges to allow sustainable work with hard-to-reach groups within our community. We continue to engage with local and national funders as to the importance of our work and the need to address a more sustainable model.

A new business plan and development strategy have been agreed to focus the services and activities of the organisation and begin to build self- generated unrestricted income from individual donors, events and sales.

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.

Homophobia

Homophobia is on the increase. According to both central government and local policed statistics hate crimes against the LGBTQ+ community continue to rise in England and Wales.

The OutHouse will continue to engage with local community partners, our local authorities and the Police to attempt to mitigate this within our region.

Cost of living crisis

As an organisation, OutHouse is increasingly aware of how the cost-of-living crisis is impacting our community, especially those on benefits or low incomes. Whilst having to meet increased operating costs, the Trustees continue to ensure a sliding scale of charges are available to ensure no one is excluded from being able to access our services.

As an organisation, we retain sufficient reserves at present to meet inflationary costs in relation to our operating costs. Budgets and our financial position remain under constant review.

The annual report was approved by the trustees of the charity on 29 January 2024 and signed on its behalf by:

......................................... S A Mannix Trustee

Page 9

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 Charities (Accounts and Reports) Regulations 2008, 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 29 January 2024 and signed on its behalf by:

......................................... S A Mannix Trustee

Page 10

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 2023.

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

30 January 2024

Page 11

The Outhouse

Statement of Financial Activities for the Year Ended 31 March 2023

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/(expenditure)
Gross transfers between
funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
18		 Unrestricted
funds
£
36,361
81,212
1,603
1,289
120,465
(2,179)
(39,815)
(41,994)
78,471
466
78,937
154,209
233,146		 Restricted
funds
£
-
137,478
-
-
137,478
(30)
(233,365)
(233,395)
(95,917)
(466)
(96,383)
550,302
453,919		 Property
Fund
£
-
-
-
-
-
-
-
-
-
-
-
207,000
207,000		 Total
2023
£
36,361
218,690
1,603
1,289
257,943
(2,209)
(273,180)
(275,389)
(17,446)
-
(17,446)
911,511
894,065		 Total
2022
£
13,839
646,338
473
24
660,674
(65)
(172,964)
(173,029)
487,645
-
487,645
423,866
911,511

All of the charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2022 is shown in note 18.

The notes on pages 14 to 29 form an integral part of these financial statements. Page 12

The Outhouse

(Registration number: 1006244) Balance Sheet as at 31 March 2023

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		 2023
£
287,336
239,663
378,559
618,222
(11,493)
606,729
894,065
453,919
440,146
894,065		 2022
£
287,124
397,364
240,250
637,614
(13,227)
624,387
911,511
550,302
361,209
911,511

The financial statements on pages 12 to 29 were approved by the trustees, and authorised for issue on 29 January 2024 and signed on their behalf by:

......................................... S A Mannix Trustee

The notes on pages 14 to 29 form an integral part of these financial statements. Page 13

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023

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.

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.

Other trading activities

Income is also received from fund raising activities such as selling merchandise and is recognised as earned.

Investment income

Investment income is recognised on a receivable basis.

Page 14

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

Charitable activities

Income from charitable activities comprise amounts due to the charity for the delivery of its activities and services including income received from performance-related grants which have conditions that specify the provision of particular services to be provided by the Charity.

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 £100 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 15

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

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
£
9,111
27,250
36,361		 Restricted
funds
£
-
-
-		 Total
2023
£
9,111
27,250
36,361		 Total
2022
£
13,839
-
13,839

Page 16

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

3 Income from charitable activities

Unrestricted
funds
General
£
Grant income
45,100
Commercial income
36,112
81,212
4
Income from other trading activities
Unrestricted
funds
General
£
Trading income;
Merchandise sales
1,603
1,603
5
Investment income
Unrestricted
funds
General
£
Interest receivable and similar income;
Interest receivable on bank deposits
1,289
6
Expenditure on raising funds		 Restricted
funds
£
137,478
-
137,478
Restricted
funds
£
-
-
Restricted
funds
£
-		 Total
2023
£
182,578
36,112
218,690
Total
funds
£
1,603
1,603
Total
2023
£
1,289		 Total
2022
£
627,438
18,900
646,338
Total
2022
£
473
473
Total
2022
£
24

a) Costs of trading activities

Fundraising trading costs;
Fundraising		 Unrestricted
funds
General
£
2,179
2,179		 Restricted
funds
£
30
30		 Total
2023
£
2,209
2,209		 Total
2022
£
65
65

Page 17

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

7 Expenditure on charitable activities

Note
Staff costs
11
Motor expenses
Telecommunications/Data
Costs
Hire/Rent
Office Expenses
Computer/IT Costs
Subscriptions
Training & Development
Health, Safety and
Security Costs
Repairs and Renewals
Depreciation charges
Operational Activities
Postage and Stationery
Bank Interest and
Charges
Utilities
Volunteer Expenses
Insurance
Security costs
Cleaning
Governance costs
8		 Unrestricted
funds
General
£
26,480
1,318
245
(1,080)
23
-
268
1,662
451
1,430
2,166
2,297
67
82
-
-
-
-
-
4,406
39,815		 Restricted
funds
£
190,689
597
3,005
2,400
2,058
965
988
730
2,141
283
-
2,289
347
-
4,777
335
1,848
1,069
1,431
17,413
233,365		 Total
2023
£
217,169
1,915
3,250
1,320
2,081
965
1,256
2,392
2,592
1,713
2,166
4,586
414
82
4,777
335
1,848
1,069
1,431
21,819
273,180		 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
2,200
46
1,443
892
1,436
17,672
172,964

Page 18

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

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
£
-
-
4,406
4,406		 Restricted
funds
£
3,810
1,397
12,206
17,413		 Total
2023
£
3,810
1,397
16,612
21,819		 Total
2022
£
2,644
1,139
13,889
17,672

9 Net incoming/outgoing resources

Net (outgoing)/incoming resources for the year include:

Depreciation of fixed assets

2023
£
2,166		 2022
£
1,794

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		 2023
£
203,635
9,892
3,642
217,169		 2022
£
125,893
2,151
1,316
129,360

Page 19

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

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		 2023
No
1
1
1
-
1
1
3
8		 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 £91,522 (2022 - £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		 2023
£
3,810
1,397		 2022
£
2,644
1,139

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 20

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

14 Tangible fixed assets

Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 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
£
8,097
1,754
9,851
1,574
1,056
2,630
7,221
6,523		 Computer
equipment
£
5,691
625
6,316
2,480
905
3,385
2,931
3,211		 Plant and
machinery
£
7,312
-
7,312
6,489
206
6,695
617
823		 Total
£
297,667
2,379
300,046
10,543
2,167
12,710
287,336
287,124

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 2023, the property was valued at £275,000 by Nicolas Percival Limited (estate agents & surveyors). The valuation in the accounts, which comprises of Land and buildings and improvements to property, is £276,567 which has been deemed reasonable by the Trustees. The Property Fund is shown within the Statement of Financial Activities on page 14 and the funds note (Note 18).

Page 21

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

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		 2023
£
3,532
-
236,131
239,663
2023
£
378,559
2023
£
1,530
4,916
5,047
11,493		 2022
£
9,089
400
387,875
397,364
2022
£
240,250
2022
£
2,248
7,212
3,767
13,227

Page 22

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

18 Funds

Unrestricted funds
General
General fund
Other
Property Fund
Total unrestricted funds
Restricted funds
Counselling CBC
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		 Balance at 1
April 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
Page 23		 Incoming
resources
£
120,465
-
-
120,465
22,834
-
-
-
-
-
-
-
-
-
-
-
-
-		 Resources
expended
£
(41,994)
-
-
(41,994)
(6,664)
(360)
(5,425)
(4,666)
(26,854)
(1,921)
(5,939)
(1,965)
(1,288)
-
-
-
(2,967)
(10,687)		 Transfers
£
466
-
-
466
-
-
-
-
(485)
-
-
-
-
19
-
(3,760)
-
3,760		 Balance at 31
March 2023
£
233,146
207,000
207,000
440,146
33,670
885
2,907
1,191
2,477
3,894
6,316
4,950
712
-
135
-
1,638
5,688

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

The Julia and Hans Rausing Trust
The National Lottery Community Fund
Colchester Borough Homes - Community Initiative Fund
Colchester Catalyst - Young persons counselling
ECF High Sheriff Fund - Youth Forum
Feel Well Fund HWB
Globals Make Some Noise - Health and Wellbeing
Peoples Health Trust - Volunteers
TNL Awards for all - Counselling support
Total restricted funds
Total funds		 Balance at 1
April 2022
£
9,299
430,172
-
-
-
-
-
-
-
550,302
911,511		 Incoming
resources
£
-
-
1,000
10,000
6,040
49,190
30,000
8,414
10,000
137,478
257,943		 Resources
expended
£
(2,663)
(141,395)
-
-
-
-
(17,042)
(3,559)
-
(233,395)
(275,389)		 Transfers
£
-
-
-
-
-
-
-
-
-
(466)
-		 Balance at 31
March 2023
£
6,636
288,777
1,000
10,000
6,040
49,190
12,958
4,855
10,000
453,919
894,065

Page 24

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

Unrestricted funds
General
General fund
Other
Property Fund
Total unrestricted funds
Restricted
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		 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		 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)		 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)

Page 25

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

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
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
£
250
8,940
4,605
12,615
10,470
462,557
-
-
-
-
602,438
660,674		 Resources
expended
£
(115)
(5,180)
-
-
(1,171)
(32,385)
-
-
(9,835)
-
(160,430)
(173,029)		 Transfers
£
-
-
-
-
-
-
(1,098)
(2,057)
-
(61,816)
(75,240)
-		 Balance at 31
March 2022
£
135
3,760
4,605
12,615
9,299
430,172
-
-
-
-
550,302
911,511

Page 26

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

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.

Restricted Funds

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

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

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

4. Community 360 Counselling - Grants received last year by the Charity to provide the counselling support Feel Well Supporting Mental Well-being Project in the Colchester area.

5. CVS Tendring- Realising Ambitions Fund Youth - A grant funded by the North East Essex Health and Well-being Alliance funding administered though CVS Tendring. The money has been used delivering a 'Youth Worker' project.

7. ECF Adult Mental Health post Covid Counselling - A grant of £12,255 was received last year 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.

8. ECF Provide - Grants last year were awarded 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.

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

10. ECF Realising Ambitions April 2021 - Last year the fund had been overspent by £19. This has been transferred to unrestricted funds in the year.

Page 27

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

11. ECVYS Essex Council for Grassroots - A grant awarded to remobilise grassroots children's and youth clubs.

12. Essex Police - CDSF Project - Funding was provided counselling for vulnerable young people at risk of bullying. This has been merged with the PCC grant for the same purpose.

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

14. PCC for Essex VVCS Grant - A grant of £12,615 was given last year to provide counselling for vulnerable young people at risk of bullying. The Essex Police fund has been merged with this fund as were both donated by the same organisation for the same purpose.

15. The Julia and Hans Rausing Trust - A grant was awarded last year towards the core costs of the Charity.

16. 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 £226,425 has been received, the additional £236,130 has been accrued in the accounts as the income recognition criteria has been met.

17. Colchester Borough Homes - Funding to enable us to develop the support we offer further which includes additional support groups, over 18s social group and a Queer families group. It will also be used to offer a warm safe space for people to come to.

18. Colchester Catalyst - Funding to provide counselling for young people who identify as part of the LGBTQ+ community.

19. ECS High Sheriff Fund - Grant awarded to establish a youth forum for the young LGBTQ+ community across Colchester and Tendring to help address concerns, increase wellbeing and improve community understanding.

20. Feel Well Fund HWB - 2 year fund to continue to provide the Health and Wellbeing service (see below)

21. Globals Make Some Noise - PART A Project Funding to continue to fund the Health & Wellbeing service for one year to provide support to vunerable and isolated people in the LGBTQ+ community.

22. Peoples Health Trust - Two year fund to employee a volunteer officer to run and improve our volunteer project

23. TNL Awards for all - Counselling support one year grant to provide counselling for adult members of the LGBTQ+ community.

Page 28

The Outhouse

Notes to the Financial Statements for the Year Ended 31 March 2023 (continued)

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
£
355,336
159,255
(6,445)
508,146
Unrestricted
funds
General
£
287,124
82,346
(8,261)
361,209		 Restricted
funds
£
-
458,967
(5,048)
453,919
Restricted
funds
£
-
555,268
(4,966)
550,302		 Total funds at
31 March
2023
£
355,336
618,222
(11,493)
962,065
Total funds at
31 March
2022
£
287,124
637,614
(13,227)
911,511

20 Related party transactions

There were no related party transactions in the year.

Page 29