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•i*l currnnt
IwJs6
14477*
XPliura 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 *xp*nditsir*
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•rn*nt 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**
- **Over 3000 young people supported though C-Smart Condom distribution scheme**
- **Tea and Tattle Groups for older LGBTQ+ people increased to 5 regular locations**
- **100% positive feedback on training sessions**
- **Counselling sessions increased by 75%**
- **Increase in skilled volunteer hours by 50%**
- **Launch of Silver Rainbows Pride national**
**day**
**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 Opportunities
**09 Activities**
- Health Promotion services targeting vulnerable groups
- One to one support delivered by Sexual Health Specialists eg testing
- Targeted outreach to Northwich Sauna, identified as a high-risk setting
- Advocacy and inter-agency work
- Programme of regular social support groups
- Counselling services
- 1:1 bespoke support service for chaotic and vulnerable service users
- Health promotion in Cheshire FE Colleges
- Delivering sexual health and equality and diversity training
- Condom Distribution - C-Card Scheme for 13 - 25 year old
- Condom and lubricant by post service.
- Cheshire Cheese and Rocket Newsletters
- Professional advice and guidance to organisations
- Presence at LGBT+ events eg Prides
- Online Training and Information
- Social media campaigns
- Exhibitions and Special Events
••
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:
- 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 2023
## **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.
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:
- 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 __/__/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
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 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:
- 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 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.
- 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.
- CWAC Diversity Funding for exhibitions and resources to celebrate LGBT+ History Month. Events Fund LGBT+ The programme featured mini pop-up exhibitions at venues across the History Month borough including libraries, schools, museums and public spaces. CWAC PrEP Funding This additional sexual health funding was to design, develop and deliver an awareness campaign to improve the take up of HIV prevention medication PrEP (Pre-Exposure Prophylaxis). The project targeted at risk groups used a variety of media including posters, stickers, social media posts, website resources, podcasts and a touring exhibition.
- Independent Age In partnership with Snow Angels CIC the funding from Independent Age Fund was to provide support for older LGBTQ+ people with shopping when online shopping is not appropriate, access to food banks and home delivery to vulnerable older people, and other support to ensure that people can continue to live independently in their own homes including prescription collection, help to access other support services, dog walking, and telephone befriending and home visits through a network of over 120 volunteers.
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**
- General fund The free reserves after allowing for all designated funds. New website Funds have been designated to the development and launch of a new website encompassing all service projects within Body Positive.
- 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. 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
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