OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

OOOYPOSITIVG

rP Body Positive Annual Report 2020- 2021

01 Charity Information

Reference and Administrative Details Main Funders
Charity Name Body Positive Royal Liverpool and Broadgreen
Hospital Trust
Charity Number 1009850
Virgincare
Address Bridgewater House
230 Edleston Road National Lottery Heritage Fund
Crewe
Cheshire CW2 7EH National Lottery Community Fund
Auditors Slade and Cooper Public Health England
Green Fish Resource Centre
46-50 Oldham Street Crewe Town Council
Manchester
M4 1LE Cheshire West and Chester
Council
Bankers Co-Operative Bank Cheshire East Council

02 The Board & Staff

The Trustee Board Staf Team
Chair Michelle Simpson Chief Executive Sally Probert-Hill
Treasurer Simon Millar Finance & Admin Manager Chris Flewitt
Trustees Salli Jeynes Services Manager Sandra Meredith
Nigel Davies
Melanie Williams Community Development Carys Jones
Carlos Munez (resigned 11/20) Worker - Sexual Health
Community Development Rachel Walker
Volunteers Worker - Sexual Health
Nicola Townsend Theresa Salgado Community Development
Jamie Neville Michael Marlow Worker -LGBT+ / Silver Rainbows Colin Avery
Julie Spratt Ron Whalley
Isobel Jeffries Stan Hill
Shirley Jones

03 Extract from Financial Statement Body PoslUve Cheshlre & North Wales statement of Flnandal Actlvltles for the year ended 31 March 2021 Body Positive Cheshire & North Wales Balance Sheet as at 31 March 2021 Unrestrttted Restrlrted lund5 fvnds Total funds 2021 Total ffunds 2020 2021 2020 Flx•d Tanglble assets 396 Incom from: Donations and legades 187 187 7.735 Total flx•d 396 Charttable acuvitles 212.560 22.000 234,560 349.028 Current a￿ts Débtors Cash at bank ant1 In han InveS￿ents li 60.895 128.141 94.354 133.470 Totsl Incorn• 211758 21000 234.758 350.819 Total turv•ni 189.036 227.824 uabl1￿￿O8 CJedltor5: arnounts failin¢ due In less than one year Chèntable acUviUes 195.693 77.304 272,997 344.972 {2.895} (3.840) Total •xp•ndltur• 195.693 77.304 271997 N•t aM•ts 186.141 223.984 Plt intom•l(•xp•ndiiur•} for th• y•ar 17.065 (5S.304) (38.2391 11.847 Tot•1 •uets leu ¢urrnt Il•bllltle¥ 186,141 224,380 Transfer between funds 13.000) 3.000 Net •wets 186.141 2243•0 Net fflov4m•nt In fvnds for th• y•ar 14.065 (51304) (38.239) 11.847 Rcontlllatlon of fvnd Total funds brought fon¥ard Funds of tha ch•rlty: 160,514 63.866 224.380 212.533 Restrirted ineome funds Unrestricted income funds 11.562 174,579 63.866 160,514 Totsl fvnds canl8d fDrwaThl 174.579 11.562 186.141 224.380 Totsl ch•rlty fvnd% 186.141 224.380 The 5taterrEnt ol flnanclal actlvltles Includes all galns and losses recognlsed In the year. All IncLvne and expendlture éerlve from cont5nulng actlvlues. The Thotes on pages 14 to 32 form part olthese accounts. Aoortsvtd bv the trustÉts on 1 12021 and sl•ned ofi thtlr behalf bv= Nlthelle SIMOSOA ((halrl Slmom Mlllar (Trtasurtr)

05 Forward

The year 2020/21 was again challenging as the COVID-19 pandemic restrictions continued to govern much of service delivery, events and outputs.

We looked at service delivery and consulted with our service users about how they wanted to received support and information. Thanks to the creativity of the staff we were able to deliver a number of services online including professional training for sexual health, social support groups, events and 1:1 meetings.

The resilience show by staff working from home and in outdoor settings when required over the year has meant that we have maintained contract requirements and importantly continued to support our most vulnerable clients in a times a crisis and challenges to mental health.

When restrictions (and weather) allowed we provided opportunities for support in outdoor settings which proved very popular with service users who welcomed face to face contact to break their isolation.

We have also played major roles in online events such as Chester Pride, Proud to Provide and co-hosted Crewe Pride with Cheshire East Council. Our online training for sexual health services delivered to a diverse range of partners from a wider geographical area than previously reached and has created a template for future delivery which wlll be developed.

Some projects including the Healthy Relationships and Makaton initiative were delayed by the pandemic as consultation with the target group proved impossible. A delay was agreed with the funder and the project will be completed in 2022.

The year has not been easy for clients, staff but new ways of working can be used to develop services and reach a wider audience.

----- Start of picture text -----
LGBT HISTORY MONTH
2020
----- End of picture text -----

06 Introduction

Online and by post services replaced the in person service while lockdown restrictions were in place.

CREWE gay and Bi men’s Group

Body Positive, Bridgewater House, Edleston Road, Crewe 7pm to 9pm First and Third Thursday of the Month

We provide an inclusive, open, friendly, and safe environment where everyone is treated with respect and able to speak freely with no fear of intimidation or judgement. We welcome all participants, regardless of what stage they are at in their journey. Our meetings are a great opportunity to meet and make friends.

Please contact Colin by email on health@bpcnw.co.uk or phone 01270 653150 for more information.

Technicolour is a Body Positive Project Registered Charity No 1009850

When possible the social groups were restarted in person from the Body Positive Office in Crewe.

The Rocket continued to provide important information and entertainment aimed at older LGBT+ people.

07 2019 - 2020 Achievements

08 Services

09 Activities

10 Vision, Mission and Aims

Our Vision Celebrating Diversity and Healthy Relationships

Our Mission Promoting Healthy Relationships and Respecting Diversity

Our Strategic Aims Improving sexual health and healthy relationships Support for the LGBT+ communities

11 Get Involved

Volunteering

We are always looking to recruit new volunteers for a variety of roles including as a trustee on the Management Committee. If you feel you have skills that may benefit the organisation please get in touch and we can send you more details.

No previous experience is necessary as training will be given. We welcome people from diverse backgrounds who are interested in becoming involved with our organisation. Opportunities exist for experience in administration, fundraising, events, promotion, research and counselling placements.

Donations

Buy your tickets now and support our vital services Body Positive welcomes support from donors to enable us to maintain our wide range of services from diverse income streams. If you would like to help us by making a donation we would be grateful for any amount you are able to give. BODYPOSITIVE For details on how to donate please contact us on the main Crewe number.

Show Your Support

To show your support, you may like to wear a red ribbon. The Red Ribbon is the interna2onally recognised symbol of HIV and AIDS. It shows your understanding and support of those living with and affected by the virus world wide. If you would like any red ribbons for you or your organisa2on and any other resources please get in touch.

,IA Body Positive Annual Report 2020- 2021

Charity Number: 1009850

Body Positive Cheshire & North Wales

Report and financial statements For the year ended 31[st] March 2021

Body Positive Cheshire & North Wales

Reference and administrative information

for the year ended 31[st] March 2021

Charity number 1009850 Registered office and operational address

Bridgewater House, 230 Edleston Road, Crewe, CW2 7EH

Trustees Trustees who served during the year and up to the date of this report were as follows:

Michelle Simpson Chair Simon Millar Treasurer Salli Jeynes Nigel Davies Melanie Williams (appointed October 2020) Carlos Munez (resigned November 2020) Key management Sally Probert-Hill Chief Executive personnel Chris Flewitt Finance & Administration Manager Sandra Meredith Service Manager

Bankers

The Co-operative Bank, PO Box 250, Delf House

Southway, Skelmersdale, WN8 6WT

Independent Examiner

Christy Lau FCCA CTA DChA

Slade & Cooper Limited Beehive Mill Jersey St Ancoats Manchester M4 6JG

1

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2021

The trustees present their report and the unaudited financial statements for the year ended 31[st] March 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity’s constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Body Positive Cheshire and North Wales is a registered charity and it’s governing document is a constitution.

Purposes and aims

Under the constitution the charity’s objectives are all for the public benefit and they are:

  1. The relief of poverty sickness and distress amongst those infected with the Human Immunodeficiency Virus (HIV) and those persons generally who have developed Acquired Immune Deficiency Syndrome (AIDS) related diseases or who are or have been personally affected by HIV/AIDS or related conditions

  2. To advance the education of the public and to promote research in all matters associated with the effects of HIV infection and AIDS and the prevention thereof and to disseminate the useful results of such research.

  3. Health Promotion work to prevent the spread of HIV and other sexually transmitted diseases and promote well-being, including Community Development work with specific groups such as men who have sex with men, LGBT people and those from vulnerable groups.

Body Positive provides a wide range of services to local communities including:

Sexual Health Promotion Services provided by Community Development

2

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2021

Activities

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity’s aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance

The charity’s main activities and who it tries to help are described below. All its charitable activities focus on promotion of healthy sex and relationships and LGBT+ and are undertaken to further Body Positive Cheshire & North Wales’ charitable purposes for the public benefit.

From March 2020 the Charity has been working under the restriction that have been in place to deal with the COVID-19 pandemic. The decision was to maintain services on digital platforms wherever practical and create new ways of communicating using different methods of delivery.

The staff team delivering SexSmart services around sexual health created new online courses for both professionals and young people. This mean we were able to deliver C-Card Training, Sexual Health and Healthy Relationships across the county despite the restrictions. The team created new and innovative

3

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2021

videos to promote key health promotion messages and reach as wide an audience as possible. The team worked to maintain the relationships with partner organisations despite the difficulties and meant that the charity would be in a strong position once the restrictions started to lift.

Silver Rainbows services delivered the most direct support during the restrictions with many of the services switching to online platforms. Weekly Tea and Tattle Support groups were instituted and a new newsletter, The Rocket, was introduced to provide activities and information aimed at older LGBT+ people. Many of our Silver Rainbows members live alone and felt particularly isolated during the pandemic. We were able to provide a point of contact and company for those shielding and at home alone. We were also able to put people in contact with other services set up ensure delivery of food and medication reached those in need.

Silver Rainbows staff also provided 1:1 telephone and video call support for a number of people struggling with poor mental health. As the restrictions started to left support could switch to face to face outside and later in cafes. The feedback has been very positive with service users expressing their gratitude to staff and volunteers. Silver Rainbows received funding from Cheshire West and Chester Council’s COVID fund to provide ‘Booster Boxes’ for 50 people living in Cheshire. The boxes contained a range of activities, information, and goodies with an LGBT+ theme to keep people connected to their identity over the course of lockdown.

The counselling service continued to deliver services by phone in the early stages of the lockdown but as the time increased clients expressed a preference for face-to-face work and paused their sessions. The counselling service has been on hold during the pandemic due to lack of counsellors but will be relaunched in the autumn. We aim to submit a number of funding bids in order to employ a counselling co-ordinator to develop the service further.

The online training offer has been extended and has enabled us to reach a wide audience for the training and professional development offer. The e-learning will be integrated into the new website, making the user interface more streamlined. Income from training has decreased as we have not been able to deliver to external groups, some deficit has been mitigated by income from online delivery.

Performance

The COVID-19 restrictions meant that we were unable to deliver SexSmart Services in outreach locations for the whole of 2020/21. Agencies who were still delivering vital services during the pandemic had their own restrictions about outside bodies delivery from their sites. Without this direct access to vulnerable people and target groups ie MSM at the Sauna, we were unable to achieve the same high levels that Body Positive delivered in previous years. Testing numbers were below target, as were sign ups to C-Card however we overperformed on the areas that we were able to deliver, particularly professional training and awareness sessions.

Silver Rainbows was able to continue to support older LGBT+ people with many new sign ups and referrals from other agencies boosting the numbers. The network was contacted on a number of occasions by the media to provide comment on current affairs and news. The Rocket has been produced weekly and has driven forward our engagement with older people and organisations promoting the work we do in this sector.

4

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2021

Many of the regular engagement events such as Prides switched to an online format and Silver Rainbows contributed in a range of ways e.g. All the Colours of the Rainbow broadcast, Q&A sessions and social groups.

Body Positive also took part in Proud to Provide online, the Cheshire Fire Service’s national annual conference aimed at improving public bodies delivery to LGBT+ people.

Silver Rainbows and the Technicolour groups came together to celebrate at Christmas with ‘Cinderella – A Right Pantomime’. This original piece showcased the talents of members of the LGBT+ groups, volunteers and staff in a not so traditional pantomime on Zoom.

Beneficiaries of our services

Young people aged 13-19 for sexual health services

LGBT+ people 18+

Older LGBT+ people 50+

Gender diverse communities

Public, private, third sector organisations

Financial review

The commissioned sexual health services contracts in both West and East Cheshire were in their second year of the five-year contracts with an option for a further two which has given the Charity a stable base to develop other services.

The From Prejudice to Pride project funded through the Heritage Project was extended into 2020/2021 due to the issues presented by the COVID pandemic. The project continued to deliver a range of activities online and socially distanced. The National Lottery agreed to delay final outputs and spend into 2020/2021 which will allow full completion of the project aims.

The HIV Innovation Fund from Public Health England is funding the Makaton and Health Relationships project. Funding was extended by PHE to reflect the challenges of the pandemic and the end date is now June 2021 for spending and September 2021 for outputs.

Cheshire West and Chester Council’s Let’s Turn This Around Fund awarded Body Positive £1500 to fund Booster Boxes for older LGBT+ people. The boxes contained activities, information, magazines, craft materials and quizzes to keep people active and engaged with the LGBT+ community during lockdown.

Services in the year were affected by COVID 19 and the various lockdowns and restrictions to operations. There were a number of ways in which expenditure was reduced because of this, primarily in the following areas:

5

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2021

Because of the various savings made in the year due to COVID 19 restrictions there was no shortfall in funding and we have been able to allocate a small sum of £2,093 from our reserves to LGBT+ services in the coming year. This cannot be taken as an indication of our financial position moving forward as services return to normal with their various associated staffing and operating costs and we will continue to be dependent on grant applications in addition to commissioned sexual health contracts.

Reserves at the year-end were £186,141 (2020: £224,380) comprising restricted funds of £11,562 (2020: £63,866) and unrestricted funds of £174,579 (2020: £160,514).

Principal funding sources:

Virgin Care – West Contract

Royal Liverpool and Broadgreen University Hospital Trust – East Contract

Heritage Lottery Fund

Public Health England

Cheshire West and Chester COVID 19 Fund

Reserves policy

The term “reserves” relates to monies held by a charity and they can be restricted or unrestricted reserves. Restricted reserves are those which have been given to the charity to fulfil certain criteria imposed by the donor (for example, to buy a piece of equipment). Restricted reserves also include endowment funds for the charity.

Unrestricted reserves are those that the charity is free to use how it chooses. It can choose to set aside some unrestricted reserves for particular activities or projects (eg to fund a piece of research) and it would put this into a 'designated fund'.

The reserves policy confirms that the unrestricted reserves for Body Positive should be equal to six months operating costs based on 50% of the total expenditure in the preceding financial year* and that designated funds should be established where possible to further the charity’s objectives.

*Due to the exceptional circumstances of the past 12 months relating to COVID 19 lockdown and our reduced operating costs the trustees have taken the decision to base our unrestricted reserves this coming year on 50% total expenditure from the year 2019/20 as this provides a more representative indication of normal operations.

6

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2021

Plans for the future

Delays and restrictions from the COVID-19 pandemic means that many of the services need to be restarted or reviewed. While there are some restrictions in place people are not taking up face to face contact in the same numbers as before.

As the education sector opens up, we will need to re-establish relationships with pupils, students and organisations to reach pre-pandemic levels of testing etc.

The challenge for the coming year is the relaunch of the services and the levels of mental health support needed by the LGBT+ communities following lockdowns and periods of isolation. We are looking at funding to provide additional support in the area of mental well-being i.e., an extended counselling service, a review of the referral process and links to key support services. Part of this is the recruitment of a well-being co-ordinator to support the counselling and volunteer services.

We are aiming to recruit volunteers for specific roles including trustees, facilitators and counsellors. We are making links with local businesses which could provide volunteers, resources and funding.

The current Strategic Plan runs until 2022 so we are planning a full strategic review of the charity to establish our medium and long-term direction.

Structure, governance and management

The organisation is an unincorporated charity, registered as a charity on 17/03/1992 in England and Wales.

The charity is constituted under a constitution July 2001. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. The Charity is governed by its management committee, all of whom are trustees. The constitution requires that there are no more than 10 trustees and not fewer than 5. All trustees must be over the age of 18. All Trustees are elected at the annual general meeting of the charity. Trustee are not required to step down under the constitution. All trustees give their time voluntarily and receive no benefits from the charity except for reasonable out of pocket travelling expenses. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

Trustee selection method

Existing trustees and the Director of Services are responsible for identifying potential new members, taking into account the need for a wide range of skills and experience required to ensure effective management of the charity.

Induction and Training of Trustees

Following an informal discussion, potential Trustees are provided with a portfolio of information about the organisation including; organisational structure; roles and responsibilities; budgets; project information; DBS and confidentiality agreement. One to one induction with the Chair or nominated deputy and the Director of Services is provided.

7

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2021

Organisational Structure

The management Committee with the assistance of the Director of Services are responsible for all strategic planning for the organisation. All operational duties are carried out by the Director of Services and staff.

The trustees meet at least 4 times a year to approve budgets, monitor financial progress and take strategic decisions about the future of the organisation.

Remuneration policy for key management personnel

The management committee makes recommendations regarding the remuneration of the Director of Services and managers with annual reviews and agrees the basis for the general pay award to staff. It reviews the general terms and conditions of employment of staff annually.

Risk management

The risk register has been developed in association with risk assessments under the charity’s health and safety policy to manage risk. Risks addressed range from those associated with sources of income, through continuity of service to matters such as personal security and lone working. Systems have been set in place to mitigate risk and where appropriate, staff have been instructed accordingly.

The diversification of funding sources is part of the risk management process to mitigate the over-reliance on one funder.

Internal control risks are covered in the charity’s operating policies. Topics include personal safety, health and safety, human resources, financial procedures, food receipt, storage and disposal. These operating procedures are regularly reviewed to ensure they meet changing legislation and the needs of the charity.

8

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2021

Statement of responsibilities of the trustees

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

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. They 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 charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ annual report has been approved by the trustees on //2021 and signed on their behalf by

Michelle Simpson

Chair

9

Independent examiner’s report

to the trustees of

Body Positive Cheshire & North Wales

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] March 2021 which are set out on pages 11 to 32.

Responsibilities and basis of report

As the charity’s trustees 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 charity’s accounts carried out under section 145 of the 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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable 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.

Christy Lau FCCA CTA DChA Slade & Cooper Limited, Chartered Certified Accountants Beehive Mill, Jersey Street Ancoats Manchester, M4 6JG Date…………………….

10

Body Positive Cheshire & North Wales

Statement of Financial Activities

for the year ended 31 March 2021

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
187
Charitable activities
4
212,560
Investments
5
11
Total income
212,758
Expenditure on:
Charitable activities
6
195,693
Total expenditure
195,693
8
17,065
Transfer between funds
(3,000)
Net movement in funds for the year
14,065
Reconciliation of funds
Total funds brought forward
160,514
Total funds carried forward
174,579
Net income/(expenditure) for the
year		 Restricted
funds
£
-
22,000
-
22,000
77,304
77,304
(55,304)
3,000
(52,304)
63,866
11,562		 Total funds
2021
£
187
234,560
11
234,758
272,997
272,997
(38,239)
-
(38,239)
224,380
186,141		 Total funds
2020
£
7,735
349,028
56
356,819
344,972
344,972
11,847
-
11,847
212,533
224,380

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

11

Body Positive Cheshire & North Wales

Balance Sheet

as at 31 March 2021

Note 2021
2020
£ £
£		 £
Fixed assets
Tangible assets 13 - 396
Total fixed assets - 396
Current assets
Debtors 14 60,895 94,354
Cash at bank and in hand 15 128,141 133,470
Total current assets 189,036 227,824
Liabilities
Creditors: amounts falling
due in less than one year 16 (2,895)
(3,840)
Net current assets 186,141 223,984
Total assets less current liabilities 186,141 224,380
Net assets 186,141 224,380
Funds of the charity:
Restricted income funds 17 11,562 63,866
Unrestricted income funds 18 174,579 160,514
Total charity funds 186,141 224,380
The notes on pages 14 to 32 form part of these accounts.
Approved by the trustees on //2021 and signed on their behalf by:
Michelle Simpson (Chair) Simon Millar (Treasurer)

12

Body Positive Cheshire & North Wales

Statement of Cash Flows

for the year ending 31 March 2021

Note
2021
£
Cash provided by/(used in) operating activities
21
(5,340)
Cash flows from investing activities:
Dividends, interest, and rents from investments
11
Cash provided by/(used in) investing activities
11
(5,329)
Cash and cash equivalents at the beginning of the year
133,470
Cash and cash equivalents at the end of the year
128,141
Increase/(decrease) in cash and cash
equivalents in the year		 2020
£
(10,418)
56
56
(10,362)
143,832
133,470

13

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The accounts (financial statements) have been prepared to give a 'true and fair view' and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Body Positive Cheshire & North Wales meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

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

There are no key judgments which the trustees have made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

14

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

15

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 7.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Leasehold improvements Over the lifetime of the lease Office equipment 5 years

16

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

17

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

o Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. There were £nil (2020: £525) outstanding contributions at the year end.

2 Legal status of the charity

The charity is an unincorporated charity, registered as a charity in England & Wales on 17/03/1992.

3 Income from donations and legacies

Current reporting period
Donations
Total
Previous reporting period
Donations
Legacies
Total		 Unrestricted
£
187
187
Unrestricted
£
735
7,000
7,735		 Restricted
£
-
-
Restricted
£
-
-
-		 Total 2021
£
187
187
Total 2020
£
735
7,000
7,735

18

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

4 Income from charitable activities

Current reporting period
Grants and contracts
Liverpool NHS
Virgin Care
Heritage Lottery
Cheshire West and Chester Council
Windows Grant
Fees and Other Income
Training
Other
Total
Previous reporting period
Grants and contracts
Cheshire East Integrated Sexual Health
Liverpool NHS
Virgin Care
C-Card Condom Distribution Scheme
Public Health England
Heritage Lottery
Awards for all
Crewe Town Council
Fees and Other Income
Training
Other
Total		 Unrestricted
£
84,704
126,252
-
-
-
210,956
464
1,140
1,604
212,560
Unrestricted
£
61,500
42,352
126,254
-
-
-
-
-
230,106
13,610
520
14,130
244,236		 Restricted
£
-
-
23,500
1,500
(3,000)
22,000
-
-
-
22,000
Restricted
£
-
-
-
10,350
59,942
23,500
9,000
2,000
104,792
-
-
-
104,792		 Total 2021
£
84,704
126,252
23,500
1,500
(3,000)
232,956
464
1,140
1,604
234,560
Total 2020
£
61,500
42,352
126,254
10,350
59,942
23,500
9,000
2,000
334,898
13,610
520
14,130
349,028

19

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

5 Investment income

Current reporting period
Income from bank deposits
Previous reporting period
Income from bank deposits		 Unrestricted
£
11
11
Unrestricted
£
56
56		 Restricted
£
-
-
Restricted
£
-
-		 Total 2021
£
11
11
Total 2020
£
56
56

20

Body Positive Cheshire & North Wales

6 Analysis of expenditure on charitable activities

Notes to the accounts for the year ended 31 March 2021 (continued)

Current reporting period
Staff costs
Direct project expenditure
Depreciation
Bad debts
Previous reporting period
Staff costs
Direct project expenditure
Depreciation
Bad debts
Restricted expenditure
Unrestricted expenditure
Governance costs (see note 7)
Support costs (see note 7)
Governance costs (see note 7)
Support costs (see note 7)		 2021
£
77,304
195,693
272,997		 Total 2021
£
202,693
9,990
396
896
2,370
56,652
272,997
Total 2020
£
246,837
10,416
1,074
4,300
2,370
79,975
344,972
2020
£
40,926
304,046
344,972

21

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

7 Analysis of governance and support costs

Current reporting period
Office Overheads
General Overheads
Other Costs
Counselling Fees
Silver Rainbows
Accountancy services
Previous reporting period
Office Overheads
General Overheads
Other Costs
Cheshire Cheese
Counselling Fees
Silver Rainbows
Event
Accountancy services		 Support
£
21,002
29,629
5,878
60
83
-
56,652
Support
£
20,065
41,153
10,384
1,827
780
(12)
5,778
-
79,975		 Governance
£
-
-
-
-
-
2,370
2,370
Governance
£
-
-
-
-
-
-
-
2,370
2,370		 Total 2021
£
21,002
29,629
5,878
60
83
2,370
59,022
Total 2020
£
20,065
41,153
10,384
1,827
780
(12)
5,778
2,370
82,345

The charity has one activity and therefore support costs are not apportioned.

22

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

8 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Depreciation
Operating lease rentals:
Other
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pensions
Training and Recruitment
Staff Travel
Other Staff Costs
Independent Examiner's remuneration -
accountancy fees
Independent examiner's fees		 2021
£
396
15,417
1,625
350
2021
£
181,766
13,741
5,441
649
812
284
202,693		 2020
£
1,074
14,417
1,625
350
2020
£
208,412
20,882
6,202
2,238
7,912
1,191
246,837

9 Staff costs

No employees has employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 6 (2020: 7).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £123,991 (2020: £151,094).

23

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

10 Trustee remuneration and expenses, and related party transactions

Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).

No (2020: One) trustee received travel and subsistence expenses during the year (2020: £27).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year.

11 Government grants

The government grants recognised in the accounts were as follows:

Liverpool NHS
Cheshire West and Chester Council
Cheshire East Integrated Sexual Health
Public Health England
East Cheshire Public Health - C-Card Scheme
Crewe Town council		 2021
£
84,704
1,500
-
-
-
86,204		 2020
£
42,352
-
61,500
59,942
10,350
2,000
176,144

There were no unfulfilled conditions and contingencies attaching to the grants.

12 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

24

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

13 Fixed assets: tangible assets

Fixed assets: tangible assets
Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 31 March 2021
At 31 March 2021
At 31 March 2021
At 1 April 2020
At 31 March 2020
At 1 April 2020		 Leasehold
improvements
£
70,305
-
-
70,305
70,305
-
-
70,305
-
-		 Office
equipment
£
14,781
-
-
14,781
14,385
396
-
14,781
-
396		 £
85,086
-
-
Total
85,086
84,690
396
-
85,086
-
396

25

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

14 Debtors

14
Debtors
Grants and fees receivable
Trade debtors
Other debtors
Prepayments and accrued income
15
Cash at bank and in hand
Cash at bank and on hand		 2021
£
55,197
75
-
5,623
60,895
2021
£
128,141
128,141		 2020
£
87,763
706
180
5,705
94,354
2020
£
133,470
133,470

16 Creditors: amounts falling due within one year

Trade creditors
Other creditors and accruals		 2021
£
761
2,134
2,895		 2020
£
339
3,501
3,840

26

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

17 Analysis of movements in restricted funds

Balance at
1 April
2020
£
Heritage Lottery
5,407
58,459
-
-
Total
63,866
Balance at
1 April
2019
£
-
Heritage Lottery
-
-
Awards for all
-
Crewe Town Counc
-
Total
-
Cheshire West
and Chester
Council
Windows Grant
Public Health
England
Current reporting
period
Previous reporting
period
C-Card
Public Health
England		 Income
£
23,500
-
1,500
(3,000)
22,000
Income
£
10,350
23,500
59,942
9,000
2,000
104,792		 Expenditure
£
(28,907)
(46,897)
(1,500)
-
(77,304)
Expenditure
£
(10,350)
(18,093)
(1,483)
(9,000)
(2,000)
(40,926)		 Transfers
£
-
-
-
3,000
3,000
Transfers
£
-
-
-
-
-
-		 Balance at
31 March
2021
£
-
11,562
-
-
11,562
Balance at
31 March
2020
£
-
5,407
58,459
-
-
63,866

27

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

17 Analysis of movements in restricted funds (continued)

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

Heritage Lottery This project captures the heritage of the LGBT+ community in Cheshire from the 1970s to the present day, it is a continuation of our previous project which ran for a year. The project works with our members of the Silver Rainbows and our increasing network of partners in health and social care. We are working on this project with Cheshire Records and Local Studies, local museum and partners from the LGBT+ and older people’s sector.

Public Health Funded by the HIV/Sexual Health Innovation Fund, this project is England developing and creating new signs and symbols in Makaton to provide training and advice in sexual health, reproductive health and HIV inclusive of a range of sexualities and genders, for people with learning disabilities, their carers and professionals.

Cheshire West and The funding from CWAC was to provide additional services for older Chester Council LGBT+ people through an increase in 1:1 support and well-being (Let's Turn This activities in line with restrictions imposed by the pandemic. They included Around COVID-19 The Rocket Booster Box containing a range of information, activities and Fund) treats to maintain people’s contact with the LGBT+ community including arts and craft materials, books, magazines, quizzes, jigsaws, exercise ideas, how to make the most of Zoom and details of support available, all with an LGBT+ focus.

28

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

18 Analysis of movement in unrestricted funds

New website
Training
Accreditation
Hardship fund
General fund
Current reporting
period
Fundraising
Consultancy
Refurbishment
Health Promotion
Resources fund
Take pride in Ageing
Conference
New website
Contribution to LGBT
Services
Hardship fund
Health Promotion
Resources fund
Take pride in Ageing
Conference
Fundraising
Consultancy
Contribution to LGBT
Services
Refurbishment
allocation
Previous reporting
period
General fund
Training
Accreditation		 Balance
at 1 April
2020
£
114,054
6,055
3,000
5,000
15,000
5,000
3,665
7,407
1,333
160,514
Balance
at 1 April
2019
£
168,406
6,055
3,000
5,000
15,000
5,000
2,665
7,407
-
212,533


 Income
£
212,758
-
-
-
-
-
-
-
-
212,758
Income
£
252,027
-
-
-
-
-
-
-
-
252,027		 Expenditure
£
(195,693)
-
-
-
-
-
-
-
-
(195,693)
Expenditure
£
(304,046)
-
-
-
-
-
-
-
-
(304,046)		 Transfers
£
(5,093)
-
-
-
-
2,093
-
-
-
(3,000)
Transfers
£
(2,333)
-
-
-
-
-
1,000
-
1,333
-		 As at 31
March
2021
£
126,026
6,055
3,000
5,000
15,000
7,093
3,665
7,407
1,333
174,579
As at 31
March
2020
£
114,054
6,055
3,000
5,000
15,000
5,000
3,665
7,407
1,333
160,514

29

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

18 Analysis of movement in unrestricted funds (continued)

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

General fund The free reserves after allowing for all designated funds Hardship fund Funds have been designated by the management committee for the purpose of awarding small grants in circumstances where evidence of need and hardship can be provided which could not have been foreseen, also for travel expenses for service users to attend sessions at the North Wales office. Health Promotion Funds have been designated by the management committee for the Resources fund purchase of health promotion items, to enable us to promote our services to the wider public. Take pride in Ageing The trustees have decided to allocate this to cover the costs of staging Conference the conference including venue hire and speakers fees/expenses Fundraising We have engaged a consultant to identify funding sources and work with Consultancy us on the development of grant applications re service development. Contribution to LGBT Some of the LGBT services we want to provide to in the year are not Services covered by existing grants. Refurbishment This sum has been allocated to redecorate our drop in space, purchase allocation new furniture to tie in with development of our social groups and install uPVC windows in Bridgewater House. New website Funds have been designated to the development and launch of a new website encompassing all service projects within Body Positive. Training This sum covered a one off registration and annual membership fee to Accreditation Skills For Care.

30

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2021 (continued)

19 Analysis of net assets between funds

Current Reporting Period
Tangible fixed assets
Other net current assets/(liabilities)
Total
Previous Reporting Period
Tangible fixed assets
Other net current assets/(liabilities)
Total		 General
fund
£
-
126,026
126,026
General
fund
£
396
113,658
114,054		 Designated
funds
£
-
48,553
48,553
Designated
funds
£
-
46,460
46,460		 Restricted
funds
£
-
11,562
11,562
Restricted
funds
£
-
63,866
-		 Total
£
-
186,141
186,141
Total
£
396
223,984
224,380

31

Notes to the accounts for the year ended 31 March 2021 (continued)

Body Positive Cheshire & North Wales

20 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as

Property
2021 2020
£ £
Less than one year 16,000 17,833
One to five years 10,500 26,500
26,500 44,333
Reconciliation of net movement in funds to net cash flow from operating a
2021 2020
£ £
Net income/(expenditure) for the year (38,239) 11,847
Adjustments for:
Depreciation charge 396 1,074
Dividends, interest and rents from investments (11) (56)
Decrease/(increase) in debtors 33,459 (23,068)
Increase/(decrease) in creditors (945) (215)
Net cash provided by/(used in) operating (5,340) (10,418)

21 Reconciliation of net movement in funds to net cash flow from operating activities

32