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2023-03-31-accounts

BODYI 14 Annual Report 2022 - 2023

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 Independent Age Fund Auditors Slade and Cooper Green Fish Resource Centre 46-50 Oldham Street Manchester M4 1LE Bankers Co-Operative Bank

02 The Board & Staff

The Trustee Board Staf Team
Chair Michelle Simpson Chief Executive Sally Probert-Hill
Treasurer Simon Millar Finance & Admin Manager Chris Flewitt
Trustees Salli Jeynes Services Manager Sandra Meredith
Nigel Davies (ended July 22)
Melanie Williams
Community Development Demi Ross
Worker - Sexual Health (ended Dec 2022)
Volunteer Community Development Rachel Walker
Worker - Sexual Health
Michael Fabian
Shirley Samantha Community Development
Ron Sam Worker -LGBT+ / Silver Rainbows Colin Avery
Mike Cathy
Stan Dolly
Shirley Michelle
Nej
Lynn
Phil
Andi

03 Extract from Financial Statement Body Posltlve Cheshlre & North Wales statement of Flnanclal Actyvbtles for the year ended 31 March 2023 Body Posltlve Cheshlre & North Wales Balance Shett as at 31 March 2023 Unresrricted fvnds Restrttted funds Tetsl lunds 2023 Total funds 2022 NDt 2023 2023 No Tangible asset5 Donation5 and legacles 5.985 5.985 306 Totsi fix•d Charitable acbvltles 197,328 71,875 269,2D3 244,371 Investments 122 122 Debtor5 Cath at bank and In hand 54.787 109,569 71,180 73.599 Taial int4Mh• 203.435 71.•75 275.310 244.680 T•il currnnt IwJs6 14477 XP￿￿liura on: Charitable attivities Uabllltlas Creditors= amounts fallino due in less than one year 198.118 63,739 261,857 289.349 19,431} f3.307) Tokni xpnditsir 198.118 63.739 261.857 2•J.349 154.•2S 141.472 Ilet Ineom•J(•xyThdlturtl for th• v••r S.317 8.136 13.453 (44.669) T•xal a￿•ts Ilabllltl•s 154,925 141,472 Transler btheen ILmds 18461 846 154.925 141.472 Net mov•rnnt In fund¥ fw th• v 4071 8,982 13N5Y (441,669) R•contlllation •f funds Total funds brwght forward Funds ol th• ch•rlty: 128,572 12,900 141,472 186.141 Resknrted income funds Unrestritted incorne funds 21,882 133,043 12,900 128,572 Total fvnds ¢arrl•d forward 133.OrfJ 21.882 154.925 141.472 T•i•l tharftyfvnd$ 154.925 141.472 The statemert ol financial acbvities Includes all gains and losses i*cognised in the year. I Income an¢J expenditu￿ derfve frorn coThtlnulng adlvltles. A full compaiative SOFA Is available on the last Page of the financial Ststements.

05 Forward

Body Positive is looking forward to building on over 30 years of success in sexual health and supporting lesbian, gay, bisexual, trans and queer+ communities in Cheshire and beyond. We are developing our organisation in response to the changing needs of our communities and gaps that have been identified through consultation and feedback from LGBTQ+people and partner organisations.

2022 – 2023 was a year that saw the development of a number of significant new projects for the charity and the possibilities of delivering services to new and wider audiences.

The SexSmart - The sexual health provision, maintained high levels of service despite challenges presented by the decision for financial reasons of Liverpool NHS Trust to stop funding the outreach service in Cheshire East from January 2023. This resulted in the reduction of staff numbers working in sexual health and greater pressures on remaining staff.

Get Prepped For HIV was a significant campaign designed and delivered by Body Positive with additional funding from CWAC sexual health commissioners. The aim was to raise awareness of PreP (pre-exposure prophylaxis) as an effective preventative measure in the spread of HIV infections.

We expanded our online presence via the Body Positive and Cheshire Cheese websites with targeted pages and campaigns. This enabled us to highlight issues and campaigns in a dynamic and responsive way.

LGBT HISTORY MONTH 2020

Money secured from Cheshire East and CWP for services to support trans communities across Cheshire East. This enabled us to support some of our most vulnerable clients and expand the

06 Introduction

Body Positive are a team of dedicated and skilled staff and volunteers.We challenge ourselves to provide high quality and ethical services to our local communities. We are grateful for the dedication of staff, trustees and volunteers that continues to take the charity forward.

07

2022 - 2023 Achievements

day

08 Services

09 Activities

•• OUR VISION Diversity & healthy relayionships . are celebrated . I I:, ' OUR,MiSSION.%- . To promote diversity & healthy relationships i.

11 Get Involved

Donations

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. For details on how to donate please contact us on the main Crewe number.

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.

Show Your Support

To show your support, you may like to wear a red ribbon. The Red Ribbon is the internationally 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 organisation and any other resources please get in touch.

Charity Number: 1009850

Body Positive Cheshire & North Wales

Report and financial statements For the year ended 31[st] March 2023

Body Positive Cheshire & North Wales

Reference and administrative information

for the year ended 31[st] March 2023

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 Ron Whalley (co-opted 17 April 2023) 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 2023

The trustees present their report and the unaudited financial statements for the year ended 31[st] March 2023.

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 2023

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.

3

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2023

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.

2022 – 2023 was a year that saw the development of a number of significant new projects for the charity and the possibilities of delivering services to new audiences.

Achievements 2022/23

The SexSmart - The sexual health provision, maintained high levels of service despite challenges presented by the decision for financial reasons of Liverpool NHS Trust to stop funding the outreach service from January 2023.

Get Prepped For HIV - campaign designed and delivered with additional funding from CWAC sexual health commissioners.

Expanded online presence via the Body Positive and Cheshire Cheese websites with targeted pages and campaigns.

Money secured from Cheshire East and CWP for services to support trans communities across Cheshire East.

The counselling service provides support to more people than ever before with increased positive outcomes for LGBTQ+ people.

Hidden Lives Project has delivered to wider audiences including to staff at SAGA Headquarters in Folkstone.

Partnership development with Radius to develop LGBTQ+ activities in Crewe inc Crewe Pride and ERGs.

Cheshire’s LGBTQ+ Network Formed and hosted Pride Awards Event hosted with awards given to volunteers of the year.

Silver Pride delivered with Belong Care Village in Crewe.

4

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2023

Performance 2022/23

Over 3000 young people supported through C-Smart condom distribution scheme

Support for older LGBTQ+ people via Silver Rainbows, Tea and Tattle sessions increased to 5 regular locations

Development of skilled volunteers to host social groups and events.

100% positive feedback to sexual health sessions delivered to young people

Transpositive supporting trans and non-binary people - increased attendance by 30%

Number of counselling sessions offered increased by 75%

Beneficiaries of our services

Young people aged 13-19 for sexual health services

LGBTQ+ people 18+

Older LGBTQ+ 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 Cheshire West Contract with HCRG Care Group for outreach remains the same and is due for review in April 2024.

Cheshire East Sexual Health with Liverpool NHS Trust was reviewed in July 2022 and we were informed of its termination by October 2022 (this was later revised to Dec 2022). The decision was taken due to inter financial limitations for Liverpool NHS Trust and in no way reflected the work of Body Positive. It resulted in the TUPE of one member of staff.

Funding for Get Prepped for HIV awarded from CWAC Commissioners through HCRG.

5

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2023

Reserves at the year-end were £154,925 (2022: £141,472) comprising restricted funds of £21,882 (2022: £12,900) and unrestricted funds of £133,043 (2022: £128,572).

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

CWAC LGBT History Month

HCRG PrEP

Independent Age Grant

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.

Plans for the future

Review of strategic plan for next 5 years

Maximise the impact of the sexual health contract and partnership with HCRG

Develop services for adults with learning disabilities

Develop partnership working with C-MAGIC around gender identity

Development of Silver Rainbows Pride into a national event in partnership with National Activity Providers Association.

6

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2023

Extension of Hidden Lives Programme to a template for other areas

Partnership working with business to support ERGs

Development of Crewe Pride and associated activities

Growth of the LGBTQ+ Network for Cheshire

Structure, governance and management

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

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

Trustee selection method

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

Induction and Training of Trustees

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

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.

7

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2023

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 2023

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 //2023 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 2023 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 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
5,985
Charitable activities
4
197,328
Investments
5
122
Total income
203,435
Expenditure on:
Charitable activities
6
198,118
Total expenditure
198,118
8
5,317
Transfer between funds
(846)
Net movement in funds for the year
4,471
Reconciliation of funds
Total funds brought forward
128,572
Total funds carried forward
133,043
Net income/(expenditure) for the
year		 Restricted
funds
£
-
71,875
-
71,875
63,739
63,739
8,136
846
8,982
12,900
21,882		 Total funds
2023
£
5,985
269,203
122
275,310
261,857
261,857
13,453
-
13,453
141,472
154,925		 Total funds
2022
£
306
244,371
3
244,680
289,349
289,349
(44,669)
-
(44,669)
186,141
141,472

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 2023

Note
£
£
Fixed assets
Tangible assets
13
-
Total fixed assets
-
Current assets
Debtors
14
54,787
Cash at bank and in hand
15
109,569
Total current assets
164,356
Liabilities
Creditors: amounts falling
due in less than one year
16
(9,431)
Net current assets
154,925
Total assets less current liabilities
154,925
Net assets
154,925
Funds of the charity:
Restricted income funds
17
21,882
Unrestricted income funds
18
133,043
Total charity funds
154,925
2023		 £
£
-
-
71,180
73,599
144,779
(3,307)
141,472
141,472
141,472
12,900
128,572
141,472
2022		 £
£
-
-
71,180
73,599
144,779
(3,307)
141,472
141,472
141,472
12,900
128,572
141,472
2022
-
141,472
141,472
141,472
12,900
128,572
141,472

The notes on pages 14 to 33 form part of these accounts.

Approved by the trustees on //2023 and signed on their behalf by:

Michelle Simpson (Chair)

Simon Millar (Treasurer)

12

Body Positive Cheshire & North Wales

Statement of Cash Flows for the year ending 31 March 2023

Note
2023
£
Cash provided by/(used in) operating activities
21
35,848
Cash flows from investing activities:
Dividends, interest, and rents from investments
122
Cash provided by/(used in) investing activities
122
35,970
Cash and cash equivalents at the beginning of the year
73,599
Cash and cash equivalents at the end of the year
109,569
Increase/(decrease) in cash and cash
equivalents in the year		 2022
£
(54,545)
3
3
(54,542)
128,141
73,599

13

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023

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 2023 (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 2023 (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 2023 (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 2023 (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 (2022: £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
£
5,985
5,985
Unrestricted
£
306
306		 Restricted
£
-
-
Restricted
£
-
-		 Total 2023
£
5,985
5,985
Total 2022
£
306
306

18

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities

Current reporting period
Grants and contracts
Liverpool NHS
HCRG Care Group (Virgin Care)
The National Lottery (Reaching Communities)
Independent Age
Fees and Other Income
Training
Other
Total
Previous 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		 Unrestricted
£
63,528
126,252
-
-
189,780
3,298
4,250
7,548
197,328
Unrestricted
£
84,704
126,252
-
-
-
210,956
2,887
13
2,900
213,856		 Restricted
£
-
17,000
34,875
20,000
71,875
-
-
-
71,875
Restricted
£
-
-
17,500
11,015
2,000
30,515
-
-
-
30,515		 Total 2023
£
63,528
143,252
34,875
20,000
261,655
3,298
4,250
7,548
269,203
Total 2022
£
84,704
126,252
17,500
11,015
2,000
241,471
2,887
13
2,900
244,371

19

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

5 Investment income

Current reporting period
Income from bank deposits
Previous reporting period
Income from bank deposits		 Unrestricted
£
122
122
Unrestricted
£
3
3		 Restricted
£
-
-
Restricted
£
-
-		 Total 2023
£
122
122
Total 2022
£
3
3

20

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

6 Analysis of expenditure on charitable activities

Current reporting period
Staff costs
Previous reporting period
Staff costs
Restricted expenditure
Unrestricted expenditure
Governance costs (see note 7)
Support costs (see note 7)
Governance costs (see note 7)
Support costs (see note 7)		 2023
£
63,739
198,118
261,857		 Total 2023
£
197,978
2,370
61,509
261,857
Total 2022
£
225,317
2,370
61,662
289,349
2022
£
30,004
259,345
289,349

21

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

7 Analysis of governance and support costs

Current reporting period
Office Overheads
General Overheads
Other Costs
Counselling Fees
Cheshire Cheese
Accountancy services
Previous reporting period
Office Overheads
General Overheads
Other Costs
Counselling Fees
Cheshire Cheese
Silver Rainbows
Accountancy services		 Support
£
19,199
28,274
9,810
2,680
1,546
-
61,509
Support
£
20,337
26,187
13,625
80
524
909
-
61,662		 Governance
£
-
-
-
-
-
2,370
2,370
Governance
£
-
-
-
-
-
-
2,370
2,370		 Total 2023
£
19,199
28,274
9,810
2,680
1,546
2,370
63,879
Total 2022
£
20,337
26,187
13,625
80
524
909
2,370
64,032

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

22

Notes to the accounts for the year ended 31 March 2023 (continued)

Body Positive Cheshire & North Wales

8 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2023 2022
£ £
Operating lease rentals:
Other 16,580 17,410
Independent Examiner's remuneration -
accountancy fees 1,625 1,625
Independent examiner's fees 350 350

9 Staff costs

Staff costs during the year were as follows:

ff costs during the year were as follows:
Wages and salaries
Social security costs
Pensions
Training and Recruitment
Staff Travel
Other Staff Costs		 2023
£
175,862
13,772
5,145
53
1,798
1,348
197,978		 2022
£
199,866
12,360
6,002
670
3,845
2,574
225,317

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 5 (2022: 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 £114,238 (2022: £141,012).

23

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (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 (2022: Nil).

No (2022: None) trustee received travel and subsistence expenses during the year (2022: £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 2023
£
-
63,528		 2022
£
2,000
86,704

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

12 Corporation tax

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

24

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

13 Fixed assets: tangible assets

Fixed assets: tangible assets
Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 1 April 2022
At 31 March 2023
At 1 April 2022
At 31 March 2023
At 31 March 2023
At 31 March 2022		 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 2023 (continued)

14 Debtors

2023
£
Grants and fees receivable
50,042
Trade debtors
435
Prepayments and accrued income
4,310
54,787
15
Cash at bank and in hand
2023
£
Cash at bank and on hand
109,569
109,569
16
Creditors: amounts falling due within one year
2023
£
Trade creditors
1,078
Other creditors and accruals
8,353
9,431		 2022
£
65,394
275
5,511
71,180
2022
£
73,599
73,599
2022
£
454
2,853
3,307

26

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

17 Analysis of movements in restricted funds

Total
Total
The National
Lottery (Reaching
Communities)
The National
Lottery (Reaching
Communities)
Public Health
England
CWAC LGBT+
History Month
Independent Age
Fund
CWAC PrEP
Funding
Previous reporting
period
Public Health
England
Current reporting
period
Bentley COVID
Impact Grant
CWAC LGBT+
History Month		 Balance at
1 April
2022
£
1,944
8,956
2,000
-
-
12,900
Balance at
1 April
2021
£
11,562
-
-
-
11,562


 Income
£
-
34,875
-
17,000
20,000
71,875
Income
£
-
17,500
11,015
2,000
30,515		 Expenditure
£
(2,790)
(36,949)
(2,000)
(17,000)
(5,000)
(63,739)
Expenditure
£
(9,618)
(8,544)
(11,842)
-
(30,004)		 Transfers
£
846
-
-
-
-
846
Transfers
£
-
-
827
-
827		 Balance at
31 March
2023
£
-
6,882
-
-
15,000
21,882
Balance at
31 March
2022
£
1,944
8,956
-
2,000
12,900

27

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (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.

28

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of movement in unrestricted funds

New website
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
General fund		 Balance
at 1 April
2022
£
127,727
845
128,572
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

 Income
£
203,435
-
203,435
Income
£
214,165
-
-
-
-
-
-
-
-
214,165		 Expenditure
£
(197,273)
(845)
(198,118)
Expenditure
£
(257,738)
-
-
-
-
-
-
(1,607)
-
(259,345)		 Transfers
£
(846)
-
(846)
Transfers
£
45,274
(6,055)
(3,000)
(5,000)
(15,000)
(7,093)
(3,665)
(4,955)
(1,333)
(827)		 As at 31
March
2023
£
133,043
-
133,043
As at 31
March
2022
£
127,727
-
-
-
-
-
-
845
-
128,572

29

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of movement in unrestricted funds (continued)

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

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. 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 2023 (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
£
-
133,043
133,043
General
fund
£
-
127,727
127,727		 Designated
funds
£
-
-
-
Designated
funds
£
-
845
845		 Restricted
funds
£
-
21,882
21,882
Restricted
funds
£
-
12,900
12,900		 Total
£
-
154,925
154,925
Total
£
-
141,472
141,472

31

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2023 (continued)

20 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Property
2023 2022
£ £
Less than one year 15,000 10,500
One to five years 23,750 -
38,750 10,500
Reconciliation of net movement in funds to net cash flow from operating
2023 2022
£ £
Net income/(expenditure) for the year 13,453 (44,669)
Adjustments for:
Dividends, interest and rents from investments (122) (3)
Decrease/(increase) in debtors 16,393 (10,285)
Increase/(decrease) in creditors 6,124 412
Net cash provided by/(used in) operating 35,848 (54,545)

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

32

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.

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 2023 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