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2022-03-31-accounts

Sexu￿ Otfenccs Ad ￿67 Body Positive Annual Report 2021- 2022

01 Charity Information

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

02 The Board & Staff

The Trustee Board Staff 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 Worker - Sexual Health Community Development Rachel Walker Volunteers Worker - Sexual Health Michael Fabian Community Development Julie Sam Worker - LGBT+ / Silver Rainbows Colin Avery Ron Mike Stan Cathy Shirley Andrew Nej Tony Lynn Phil Andi

03 Extract from Financial Statement Body Posltlve Cheshire & North Wales statement of Financlal Activldes for the year ended 31 March 2022 Body Posltlve Cheshlre & North Wales Balance Sheet as at 31 March 2022 Unresthtted runds ReSt￿tted funds Total funds 2022 rotèl futTrds 2021 2022 2021 Flxed Tanglble assets Incom• from: Donabons leoacles 306 187 Charitable artivitles 213.856 30,515 244.371 234,560 rotal flx•d as69ts Currnnt assèts Debtors Cash at bank artd In hartd Investments 14 71.180 73,599 60.895 J28,141 Totsl In¢om• 214,165 30,SiS 244,600 234,7S8 Tot•1 ¢wreftt ••et 144.779 189,036 Exp•ndttur on: Chaf5table actlvltles 259,345 30,004 289.349 272.997 Ll•billtit# Credltor5.' amount5 fallln due in less than one year 13,307) (2,895) Total •xp•ndlture 25•.345 30.004 289.349 271997 144t In¢•mel(xpendftur) lor th v••r N•t curr•nt 141.472 186.141 (45,180} sii (44,66•) (38,239) TTrnsfer between funds 18271 827 Totsl l••x ¢urt•nt Ilhllltl 141.472 186,141 (46.0071 1.338 (44,6691 C38.239J X¢t 141,472 146,14J R•tonclll•tion of futbdl Trtèl funds brought forward 174,579 11,562 186,141 224,380 Funds ol th ¢harlty: RÈ#ritted intome funds Unrestrtcted Income funds 12,9Th) 128,572 11,562 174,579 Total funds Carrt￿ forward 128.$72 12.900 141.472 186.141 The statement of finanoal activitle5 Intludes all gairts and losses rttognised in the year. JI Incorne and expendlture derfve frern contSnuing actlvlues. rotal charlty funds 141.472 186.141 A full comparatlve SOFA 15 avallable on the last paoe of the flnaficlèl staternent The note5 on page5 14 to 33 lorm part ol these accounts.

05 Forward

2021 - 2022 was the start of back to business as usual for the team at Body Positive.

The new website was launched after a period of development and delays. Money was secured from the National Lottery Reaching Communities Fund to support LGBT+ wellbeing in Cheshire which includes the expansion of the counselling service. The counselling service returned to face-to-face delivery and we have been able to recruit a number of new counsellors.

The LGBT+ Heritage Quilt was completed and displayed for the first time during LGBT+ History Month at Weaver Hall Museum.

Partnership development has enabled the growth of Silver Rainbows these have included: Storyhouse, Chester, Museum Service, Ryman, and SAGA, with an appearance in the SAGA Magazine and photoshoot.

Hidden Voices was developed as part of Storyhouse Literary Festival which included Silver Rainbows members telling the story of their journeys to becoming their authentic selves.

To better support the gender diverse communities Body Positive has been working with C-MAGIC. Cheshire and Merseyside Gender Identity Clinic. The collaboration has enabled many of our service users to gain accurate information on the processes involved with clinical transition,

SexSmart has proved to be a responsive and dynamic service able to respond to the changes in demand and the need for new delivery styles including online learning. Training delivery is now blended between face to face and e-learning and has proved popular with service users as it solves some of the issues around time and accessibility. We have developed bespoke services for adults with learning disabilities around sexual health, consent and sexuality working in partnership with adult social care providers.

Recruitment of new volunteers into specialist roles including counselling, social group facilitation and trusteeship has enabled to to keep going forward.

D u r i n g t h e C o v i d 1 9 pandemic of 2020 Silver Rainbows' existence and digital presence has been a b i g s e c u r it y b l a n k e t , keeping us all connected with the threads of its weave, and reminding us that we do all matter. S i l v e r R a i n b o w s h a s definitely helped to keep me cheerful and reminded me that there are happy times LGBT HISTORY MONTH to look forward to.” 2020

Shirley, Silver Rainbows

06 Introduction

LGBT+ History Month featured women’s stories highlighting then life of Anne Lister, Gay Paris in the 1920s and early films.

Behind the scenes at the Saga photoshoot featuring older Silver Rainbows members and their stories.

The SexSmart continues to develop new and innovative ways of communicating messages around consent, healthy relationships and STIs.

07 2021-2022 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.

0£ School VA Giu• 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 2022

Body Positive Cheshire & North Wales

Reference and administrative information

for the year ended 31[st] March 2022

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

Key management Sally Probert-Hill Chief Executive personnel Chris Flewitt Finance & Administration Manager Sandra Meredith Service Manager (resigned July 2022)

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 2022

The trustees present their report and the unaudited financial statements for the year ended 31[st] March 2022.

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:

2

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2022

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.

2021 – 2022 saw the redevelopment of face to face services following the COVID-19 pandemic which had restricted interactions in the previous year.

3

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2022

Achievements 2021/22

Maintaining the high levels of service despite challenges presented by the pandemic, all staff delivered a high quality service and professional attitude.

The new website was launched after a period of development and delays. The new referral and sign up processes have attracted a significant number of new interactions.

Money was secured from the National Lottery Reaching Communities Fund to support LGBT+ wellbeing in Cheshire. The £180,000 award funds work over 5 years and includes the redevelopment of the counselling service and the delivery of mental health and well being services to LGBT+ older people.

The counselling service returned to face-to-face delivery and we have been able to recruit new volunteer counsellors to expand the service.

The LGBT+ Heritage Quilt was completed and displayed for the first time during LGBT+ History Month at Weaver Hall Museum.

Partnership development has enabled the growth of Silver Rainbows these have included: Storyhouse, Chester, Museum Service, Ryman, and SAGA, with an appearance in the SAGA Magazine and photoshoot.

Hidden Voices was developed as part of Storyhouse Literary Festival which included Silver Rainbows members telling the story of their journeys to becoming their authentic selves. The project has been further developed and will feature at a range of events.

To better support the gender diverse communities Body Positive has been working with C-MAGIC. Cheshire and Merseyside Gender Identity Clinic. The collaboration has enabled many of our service users to gain accurate information on the processes involved with clinical transition, the reality of what can be accessed, and the timescales involved.

SexSmart has proved to be a responsive and dynamic service able to respond to the changes in demand and the need for new delivery styles including online learning. Training delivery is now blended between face to face and e-learning and has proved popular with service users as it solves some of the issues around time and accessibility.

We have developed bespoke services for adults with learning disabilities around sexual health, consent and sexuality working in partnership with adult social care providers. The responses have been universally positive and it is an area for development along with the Public Health funded e-learning project.

Recruitment of new volunteers into specialist roles including counselling, social group facilitation and trusteeship.

4

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2022

Performance

Targets set in the pre-COVID contracts have been met to 80% this includes a period where all outreach work had been suspended. Online provision was developed and expanded to offer an alternative delivery pathway.

Condoms by post has grown and delivered to a higher level than in previous years due to an increase in demand in both East and West Cheshire.

Silver Rainbows has extended its programme of peer support groups – Tea and Tattle with new locations opening in Chester, Macclesfield, Nantwich, Northwich and Neston. The groups are made possible by the increase in volunteers with lived experience who are able to run sessions alone after DBS checks and training.

Body Positive was asked to provide expertise at a range of events including Proud To Provide, International Women’s Day, Learning Disabilities Conference and to co-host Crewe Online Pride.

We have met the targets of all grants and provided best practice case studies for a range of organisations. This has led to opportunities for further funding and support.

Performance and delivery have faced the challenges of staff illness, inc COVID, and still made sure services for vulnerable people has not suffered.

Beneficiaries of our services

Young people aged 13-19 for sexual health services

LGBT+ people 18+

Older LGBT+ people 50+

Public, private, third sector organisations

Financial review

The commissioned sexual health services contracts in both West and East Cheshire were in their third year of the five-year contracts with an option for a further two.

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 September 2022.

5

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2022

Cheshire Community Foundation Awarded the Bentley Covid Recovery Grants to organisations in the Crewe area – Body Positive received money to support LGBT+ people coming out of lockdown by encouraging them to participate in outdoor activities.

The Cheshire West Contract moved from VirginCare to HCRG Care Group when they were taken over. The contract for West outreach remains the same and HCRG Care Group have given an assurance that the terms and conditions of the original contract will remain.

Cheshire East Sexual Health contract remains on a rolling SLA with Liverpool NHS Trust reviewed on an annual basis with the main contract running 2019-2024.

Reserves at the year-end were £141,472 (2021: £186,141) comprising restricted funds of £12,900 (2020: £11,562) and unrestricted funds of £128,572 (2021: £174,579).

Principal funding sources:

HCRG Care Group – Cheshire West and Chester Sexual Health Contract

Royal Liverpool and Broadgreen University Hospital Trust – Cheshire East Sexual Health Contract

Public Health England

National Lottery Reaching Communities

Bentley COVID Impact 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.

6

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2022

Plans for the future

Reaching Communities Lottery Grant 2022-2027

The Reaching Communities grant is to develop additional support for LGBT+ adults in the area of wellbeing and mental health. We will be expanding the counselling service to offer sessions across the county and in addition further expand the opportunities for volunteers.

Review and audit of our services to ensure accessibility for adults with learning disabilities and autism. We have an increasing number of referrals from social care for adults with autism and sexual health and LGBT+ advice.

We are looking to promote joint working between people working with and for the LGBT+ communities in Cheshire. To prevent duplication of resources and help as many LGBT+ as possible across the whole of the county, all year round.

Diversification of funding and income generation is once again a priority and we are developing relationships with sponsors from the private sector in addition to the public and third sectors.

Volunteers are vital to delivery and COVID has affected the number of volunteers currently active with the organisation.

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.

7

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2022

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.

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 2022

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 //2022 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 2022 which are set out on pages 11 to 33.

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 2022

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
306
Charitable activities
4
213,856
Investments
5
3
Total income
214,165
Expenditure on:
Charitable activities
6
259,345
Total expenditure
259,345
8
(45,180)
Transfer between funds
(827)
Net movement in funds for the year
(46,007)
Reconciliation of funds
Total funds brought forward
174,579
Total funds carried forward
128,572
Net income/(expenditure) for the
year		 Restricted
funds
£
-
30,515
-
30,515
30,004
30,004
511
827
1,338
11,562
12,900		 Total funds
2022
£
306
244,371
3
244,680
289,349
289,349
(44,669)
-
(44,669)
186,141
141,472		 Total funds
2021
£
187
234,560
11
234,758
272,997
272,997
(38,239)
-
(38,239)
224,380
186,141

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

A full comparative SOFA is available on the last page of the financial statements.

11

Body Positive Cheshire & North Wales

Balance Sheet

as at 31 March 2022

Note
£
£
Fixed assets
Tangible assets
13
-
Total fixed assets
-
Current assets
Debtors
14
71,180
Cash at bank and in hand
15
73,599
Total current assets
144,779
Liabilities
Creditors: amounts falling
due in less than one year
16
(3,307)
Net current assets
141,472
Total assets less current liabilities
141,472
Net assets
141,472
Funds of the charity:
Restricted income funds
17
12,900
Unrestricted income funds
18
128,572
Total charity funds
141,472
2022
Approved by the trustees on //2022 and signed on their behalf by:
The notes on pages 14 to 33 form part of these accounts.		 £
£
-
-
60,895
128,141
189,036
(2,895)
186,141
186,141
186,141
11,562
174,579
186,141
2021		 £
£
-
-
60,895
128,141
189,036
(2,895)
186,141
186,141
186,141
11,562
174,579
186,141
2021
-
186,141
186,141
186,141
11,562
174,579
186,141

Michelle Simpson (Chair) Simon Millar (Treasurer)

12

Body Positive Cheshire & North Wales

Statement of Cash Flows for the year ending 31 March 2022

Note
2022
£
Cash provided by/(used in) operating activities
21
(54,545)
Cash flows from investing activities:
Dividends, interest, and rents from investments
3
Cash provided by/(used in) investing activities
3
(54,542)
Cash and cash equivalents at the beginning of the year
128,141
Cash and cash equivalents at the end of the year
73,599
Increase/(decrease) in cash and cash
equivalents in the year		 2021
£
(5,340)
11
11
(5,329)
133,470
128,141

13

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022

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 2022 (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.

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 2022 (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 2022 (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 2022 (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 (2021: £nil) 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
Total		 Unrestricted
£
306
306
Unrestricted
£
187
187		 Restricted
£
-
-
Restricted
£
-
-		 Total 2022
£
306
306
Total 2021
£
187
187

18

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

4 Income from charitable activities

Current reporting period
Grants and contracts
Liverpool NHS
HCRG Care Group (Virgin Care)
The National Lottery (Reaching Communities)
Bentley COVID Impact Grant
CWAC LGBT History Month
Fees and Other Income
Training
Other
Total
Previous reporting period
Grants and contracts
Liverpool NHS
HCRG Care Group (Virgin Care)
Heritage Lottery
Cheshire West and Chester Council
Windows Grant
Fees and Other Income
Training
Other
Total		 Unrestricted
£
84,704
126,252
-
-
-
210,956
2,887
13
2,900
213,856
Unrestricted
£
84,704
126,252
-
-
-
210,956
464
1,140
1,604
212,560		 Restricted
£
-
-
17,500
11,015
2,000
30,515
-
-
-
30,515
Restricted
£
-
-
23,500
1,500
(3,000)
22,000
-
-
-
22,000		 Total 2022
£
84,704
126,252
17,500
11,015
2,000
241,471
2,887
13
2,900
244,371
Total 2021
£
84,704
126,252
23,500
1,500
(3,000)
232,956
464
1,140
1,604
234,560

19

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

5 Investment income

Current reporting period
Income from bank deposits
Previous reporting period
Income from bank deposits		 Unrestricted
£
3
3
Unrestricted
£
11
11		 Restricted
£
-
-
Restricted
£
-
-		 Total 2022
£
3
3
Total 2021
£
11
11

20

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

6 Analysis of expenditure on charitable activities

Current reporting period
Staff costs
Direct project expenditure
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)		 2022
£
30,004
259,345
289,349		 Total 2022
£
225,317
-
2,370
61,662
289,349
Total 2021
£
202,693
9,990
396
896
2,370
56,652
272,997
2021
£
77,304
195,693
272,997

21

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

7 Analysis of governance and support costs

Current reporting period
Office Overheads
General Overheads
Other Costs
Counselling Fees
Cheshire Cheese
Silver Rainbows
Accountancy services
Previous reporting period
Office Overheads
General Overheads
Other Costs
Counselling Fees
Silver Rainbows
Accountancy services		 Support
£
20,337
26,187
13,625
80
524
909
-
61,662
Support
£
21,002
29,629
5,878
60
83
-
56,652		 Governance
£
-
-
-
-
-
-
2,370
2,370
Governance
£
-
-
-
-
-
2,370
2,370		 Total 2022
£
20,337
26,187
13,625
80
524
909
2,370
64,032
Total 2021
£
21,002
29,629
5,878
60
83
2,370
59,022

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

22

Notes to the accounts for the year ended 31 March 2022 (continued)

Body Positive Cheshire & North Wales

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 fees
Independent Examiner's remuneration -
accountancy fees		 2022
£
-
17,410
1,625
350
2022
£
199,866
12,360
6,002
670
3,845
2,574
225,317		 2021
£
396
15,417
1,625
350
2021
£
181,766
13,741
5,441
649
812
284
202,693

9 Staff costs

No employees has employee benefits in excess of £60,000 (2021: Nil).

The average number of staff employed during the period was 6 (2021: 6).

The key management personnel of the charity comprise the trustees, the Chief Executive Officer, Finance & Administration Manager and the Service Manager . The total employee benefits of the key management personnel of the charity were £141,012 (2021: £123,991).

23

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (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 (2021: Nil). No (2021: None) trustee received travel and subsistence expenses during the year (2021: £nil).

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:

Cheshire West and Chester Council 2022
£
2,000
86,704		 2021
£
1,500
86,204

£2,000 (restricted funds carried forward) relate to the unspent Cheshire West and Chester Council grant (see note 17). Conditions attached are to complete the project, which we expect to do in the forthcoming financial years.

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 2022 (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 2022
At 31 March 2022
At 1 April 2021
At 31 March 2022
At 1 April 2021
At 31 March 2021		 Leasehold
improvements
£
70,305
-
-
70,305
70,305
-
-
70,305
-
-		 Office
equipment
£
14,781
-
-
14,781
14,781
-
-
14,781
-
-		 £
85,086
-
-
Total
85,086
85,086
-
-
85,086
-
-

25

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

14 Debtors

2022
£
Grants and fees receivable
65,394
Trade debtors
275
Prepayments and accrued income
5,511
71,180
15
Cash at bank and in hand
2022
£
Cash at bank and on hand
73,599
73,599
16
Creditors: amounts falling due within one year
2022
£
Trade creditors
454
Other creditors and accruals
2,853
3,307		 2021
£
55,197
75
5,623
60,895
2021
£
128,141
128,141
2021
£
761
2,134
2,895

26

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

17 Analysis of movements in restricted funds

Total
Heritage Lottery
Total
CWAC LGBT
History Month
Public Health
England
Cheshire West
and Chester
Windows Grant
The National
Lottery (Reaching
Communities)
Bentley COVID
Impact Grant
Previous reporting
period
Public Health
England
Current reporting
period		 Balance at
1 April
2021
£
11,562
-
-
-
11,562
Balance at
1 April
2020
£
5,407
58,459
-
-
63,866

 Income
£
-
17,500
11,015
2,000
30,515
Income
£
23,500
-
1,500
(3,000)
22,000		 Expenditure
£
(9,618)
(8,544)
(11,842)
-
(30,004)
Expenditure
£
(28,907)
(46,897)
(1,500)
-
(77,304)		 Transfers
£
-
-
827
-
827
Transfers
£
-
-
-
3,000
3,000		 Balance at
31 March
2022
£
1,944
8,956
-
2,000
12,900
Balance at
31 March
2021
£
-
11,562
-
-
11,562

27

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

17 Analysis of movements in restricted funds (continued)

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

28

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

18 Analysis of movement in unrestricted funds

New website
Training
Accreditation
Training
Accreditation
Previous reporting
period
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
Hardship fund
General fund		 Balance
at 1 April
2021
£
126,026
6,055
3,000
5,000
15,000
7,093
3,665
7,407
1,333
174,579
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


 Income
£
214,165
-
-
-
-
-
-
-
-
214,165
Income
£
212,758
-
-
-
-
-
-
-
-
212,758		 Expenditure
£
(257,738)
-
-
-
-
-
-
(1,607)
-
(259,345)
Expenditure
£
(195,693)
-
-
-
-
-
-
-
-
(195,693)		 Transfers
£
45,274
(6,055)
(3,000)
(5,000)
(15,000)
(7,093)
(3,665)
(4,955)
(1,333)
(827)
Transfers
£
(5,093)
-
-
-
-
2,093
-
-
-
(3,000)		 As at 31
March
2022
£
127,727
-
-
-
-
-
-
845
-
128,572
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

29

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (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 2022 (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
£
-
127,727
127,727
General
fund
£
-
126,026
126,026		 Designated
funds
£
-
845
845
Designated
funds
£
-
48,553
48,553		 Restricted
funds
£
-
12,900
12,900
Restricted
funds
£
-
11,562
-		 Total
£
-
141,472
141,472
Total
£
-
186,141
186,141

31

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2022 (continued)

20 Operating lease commitments

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

Less than one year
One to five years		 2022
2021
£
£
10,500
16,000
-
10,500
10,500
26,500
Property		 2022
2021
£
£
10,500
16,000
-
10,500
10,500
26,500
Property
26,500

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

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating		 2022
£
(44,669)
-
(3)
(10,285)
412
(54,545)		 2021
£
(38,239)
396
(11)
33,459
(945)
(5,340)

32

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.

33

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 2022 which are set out on pages 11 to 33.

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