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
ReSttted
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 Il*hllltl
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**
- **Launch of new website**
- **Sexual Health Contracts delivered**
- **National Lottery Award of 5 years funding for Pride In Well-Being**
- **Completion of LGBT+ History Quilt**
- **Continutation funding from Heritage Fund**
- **Development of online offer to include courses and resources**
- **Return of face to face counselling service**
- **Delivery of specialist sexual health services**
**08 Services**
- Administration and Services from Crewe
- Sexual Health Services
- Support for LGBT+ People
- Support for older LGBT+ People
- Production of Cheshire Cheese Newsletter
- Volunteering Opportunities
- Counselling Support
- Support for People Living with or affected by HIV
- Events and campaigns
- Training for professionals
- Volunteering Opportuni2es
- Consulta2on and advice
**09 Activities**
- Health Promo2on services targe2ng vulnerable groups
- One to one support delivered by Sexual Health Specialists eg tes2ng
- Targeted outreach to Northwich Sauna, iden2fied as a high-risk seFng
- Advocacy and inter-agency work
- Programme of regular social support groups
- Counselling services
- 1:1 bespoke support service for chao2c and vulnerable service users
- Health promo2on in Cheshire FE Colleges
- Delivering sexual health and equality and diversity training
- Condom Distribu2on - C-Card Scheme for 13 - 25 year old
- Condom and lubricant by post service.
- Cheshire Cheese and Rocket NewsleSers
- Professional advice and guidance to organisa2ons
- Presence at LGBT+ events eg Prides
- Online Training and Informa2on
- Social media campaigns
## **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.
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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:
- Administration and Services from Crewe
- Sexual Health Promotion Services provided by Community Development Workers
- Health Promotion
- Support for LGBT+ People
- Production of Cheshire Cheese Newsletter
- Volunteering Opportunities
- Counselling Support
- Peer support for People Living with or affected by HIV
- Events and campaigns
- Training for professionals
2
Body Positive Cheshire & North Wales
## Trustees’ annual report
for the year ended 31[st] March 2022
## **Activities**
- Regular social support groups
- One to one support delivered by Health Promotion Specialists eg testing
- Specific outreach to Northwich Sauna, identified as a high-risk setting
- Advocacy and inter-agency work
- Counselling services
- Health promotion in Cheshire FE Colleges
- Health Promotion services targeting vulnerable groups
- Delivering sexual health and equality and diversity training to schools, colleges, and professionals
- Condom Distribution - C-Card Scheme for 13 - 25 year old
- Condom and lubricant by post service.
- Silver Rainbows – service for older LGBT+ people
- Training services
- LGBT+ support service
- Bimonthly newsletter highlighting social venues and support services for lesbian, gay, bisexual and trans people. – Cheshire Cheese
- Volunteer opportunities
- Attending health events across the county to normalise health maintenance behaviours such as testing and condom use and giving a representative voice to those ’at risk and unseen’
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:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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
3. 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:
- Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
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**
- 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.
- The National Lottery 5 year funding to further develop a bespoke counselling and 1:1 services (Reaching for the LGBT+ community in Cheshire through employing a professional Communities) counsellor to supervise the service and by recruiting and training local volunteers to provide telephone and face to face counselling services. The aim of this project is to improve the mental well-being of our service users, to build a network of volunteers and training opportunities, and to increase the resilience of the LGBT+ community in Cheshire through peer support, inner resilience, and increased celebration of equality and diversity in Cheshire to challenge homophobia and transphobia.
- Bentley COVID Cheshire Community Foundation administered the grant scheme to fund Impact Grant organisations supporting vulnerable people in the aftermath of lockdown and the impact of the pandemic on mental health. The project aimed to reduce isolation and loneliness amongst the older LGBT+ community by offering increased activities and information to LGBT+ people in Crewe and surrounding areas.
- CWAC LGBT History Funding for exhibitions and resources to celebrate LGBT+ History Month Month in February 2022. The programme featured mini pop-up exhibitions at venues across the borough including libraries, schools, museums and public spaces.
- 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.
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
3. 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…………………….
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