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2024-03-31-accounts

l i;Ii Ib. BODY POSITIVE An ualR t 2023/24

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

Chair Michelle Simpson Treasurer Simon Millar Trustees Salli Jeynes Nigel Davies Melanie Williams Ron Whalley

Staff Team

Chief Executive Sally Probert-Hill Finance & Admin Manager Chris Flewitt Community Development Rachel Walker Worker - Sexual Health Community Development Colin Avery Worker - LGBT+ / Silver Rainbows

Volunteer Roles

Counsellors Group Facilitators Lived Experience Events Host Exhibition Assistant Walk Leaders Marketing / Promotion Befriending

03 Extract from Financial Statement Body Posltlve Cheshlre & North Wales Statement of Flnanclal Actlvltles for the year ended 31 March 2024 Body Posltlve Cheshlre & North Wales Balance Sheet as at 31 March 2024 Unre#rfrted funds Restrftted fvnds Total lunds 2024 Total fund5 2023 2024 2023 Note Flxod ns•et• Tiiiiglble aK%ets Inc¢bme from: Donations and le9acles 3,077 5,985 Total flxed •$VJts aritable activiti 131,628 78,599 210,227 269,203 Cuirent a#sets Deblopi Ca*h al bank and In hand 14 25,734 109, 109 $4,787 l Q9,569 Investments 376 376 122 19 Total Incom• 135,081 78,599 213,680 275.310 Tot•1 eurrent •sMts 134,843 164.356 Expéfftdlture on: aritable activities Llabllltles C￿￿110r5. affK)Ut)ts fallbng due Iii le5S thali one year 148,004 95,191 243,195 261,857 (9,4331 {9,431) T•t•l •xwndltyr• 148.004 95,191 243.195 261.857 Net current assets 125MIO Net Incomo/(•xpttndltur•) fi>r th¢ (11923) {16,592) (29,515} 13,453 Total assets less current Ilabllltles 125,4JQ 154.925 Transler between funds (1,187 1,187 Net assets 125,410 IS4 925 N•t mov•m•nt ln fund• lor th• yur (14.110) 115.405) (29.515) 13.453 R•coficlllatlon of fund8 Total fund5 brought lorward Funds ol the digrlty: 33.043 21,882 54.925 141,472 ti"lrted Incon￿ funds eslricled Income Tun¢s 17 6,477 118,933 21.882 133.043 Tatsl fuThd# carrled forward 118.933 6.477 125,410 154.92S Totol charlty funds 125,410 154 925 The staternent of financial artivities include5 all gains and losses recognlsed In the year. All Income and expendlture derive from continuing actlvitie5. A full comparative SOFA is avallable on the last page of the flnanclal statements.

05 Forward

Body Positive is dedicated to improving the health, well-being, and inclusion of LGBTQ+ individuals across Cheshire. Over the past year, we have continued to provide essential services, ensuring that people have access to the support, education, and advocacy they need. From regular social support groups to one-to-one health interventions, our work remains rooted in community empowerment and addressing health inequalities.

Our targeted outreach, including work in high-risk settings such as Northwich Sauna, ensures that individuals receive vital health promotion services, including sexual health testing and advice. Through our counselling services, advocacy work, and inter-agency partnerships, we are committed to offering tailored support that meets the diverse needs of LGBTQ+ people. Additionally, our health promotion initiatives in further education colleges, alongside sexual health and diversity training for schools and professionals, are creating more inclusive and informed communities.

We have also expanded our support for older LGBTQ+ people through Silver Rainbows , provided a discreet condom and lubricant postal service, and continued publishing Cheshire Cheese , our bimonthly newsletter. With growing volunteer engagement and active participation in health events across the county, Body Positive remains a lifeline for many. This report reflects our achievements and the continued need for our vital services.

06 2023 - 2024 Achievements

07 Services

08 Activities 7

Body Positive offers a range of services and support to the LGBTQ+ community across Cheshire, promoting health, well-being, and inclusion. Regular social support groups provide safe spaces for individuals to connect, share experiences, and build a sense of community. In addition to group support, one-to-one support is available through Health Promotion Specialists, who offer tailored advice and services such as sexual health testing.

Recognising the importance of outreach in high-risk settings, Body Positive delivers targeted interventions, including specific outreach to Northwich Sauna, ensuring that individuals in these environments have access to essential health information, testing, and support. Alongside this, the organisation is committed to advocacy and interagency collaboration, working with partner organisations to ensure the voices of LGBTQ+ individuals are heard and their needs are met.

For those in need of mental health support, Body Positive provides counselling services, offering confidential and affirming therapy to LGBTQ+ individuals. Additionally, the charity delivers health promotion initiatives in Cheshire Further Education Colleges, raising awareness around sexual health, well-being, and LGBTQ+ inclusion. Further targeted health promotion services are designed to support vulnerable groups within the community, ensuring that individuals at greater risk receive the resources and information they need.

Education is a key focus of Body Positive’s work. The organisation provides sexual health, equality, and diversity training to schools, colleges, and professionals, equipping them with the knowledge and skills to create inclusive and supportive environments. Complementing this, a condom and lubricant by post service is

09 Activities

available, ensuring that individuals have discreet and easy access to essential sexual health resources.

Recognising the specific needs of older LGBTQ+ individuals, Body Positive runs Silver Rainbows, a dedicated service offering support, social opportunities, and advocacy for older members of the community. Additionally, training services are available for organisations seeking to improve their understanding of LGBTQ+ issues and inclusion practices.

The charity also provides an LGBT+ support service, ensuring that individuals can access the guidance and help they need, whether relating to health, identity, discrimination, or personal well-being. To keep the community informed, Body Positive produces a bimonthly newsletter, Cheshire Cheese, which highlights social venues, support services, and relevant updates for lesbian, gay, bisexual, and trans people in the region.

Volunteer opportunities are a vital part of Body Positive’s work, enabling individuals to contribute their time and skills to support LGBTQ+ people and promote equality. The organisation also actively participates in health events across the county, engaging with the wider community to raise awareness, provide information, and offer direct support to those who need it. Through these diverse services, Body Positive continues to be a crucial resource for LGBTQ+ individuals in Cheshire, fostering a healthier and more inclusive society.

)Tr,Jiiil vi their ure J the LGBTQ+ ' les of Cheshire MONTH héd Oi?? ',01270 653150

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11 Get Involved
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Donations

Invest in equality and inclusion by supporting our LGBTQ+ charity. Your business or personal donation can help fund vital services, mental health support, and community programs that change lives. Whether it’s a corporate partnership, a one-off donation, or employee fundraising, your support makes a tangible impact.

Show your commitment to diversity—sponsor an event, match employee donations, or make us your charity of the year. Together, we can build a fairer, more inclusive world where everyone feels safe, valued, and supported.

Volunteering

Donate today or get in touch to explore partnership opportunities

We're always on the lookout for passionate people to join our incredible team— whether as a trustee on our Management Committee or in other exciting roles! Got skills to share? Fancy learning something new? Let us know.

No experience? No problem! We’ll provide all the training you need. We welcome volunteers from all backgrounds and offer opportunities in admin, fundraising, events, promotion, research, and even counselling placements. It’s a fantastic way to make a difference, meet great people, and be part of something special. Get in touch—we’d love to hear from you.

Contact details pcnw. co. uir ￿70￿53T5 e4lth@bpcnw70. UT BODY POSThNE @Bodypositivel Registered Charity No 1009850 Body Positive Cheshire and North Wales I

Charity Number: 1009850

Body Positive Cheshire & North Wales

Report and financial statements For the year ended 31[st] March 2024

Body Positive Cheshire & North Wales

Reference and administrative information

for the year ended 31[st] March 2024

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 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 2024

The trustees present their report and the unaudited financial statements for the year ended 31[st] March 2024.

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 2024

Activities

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

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

Achievements and performance

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

Achievements 2023/24

Launch of National Silver Pride Day 2023

World AIDS Day Events at 3 locations

3

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2024

Secured partnership with Merseycare for Gender Identity Support in Cheshire

Major exhibition for LGBTQ History Month at Storyhouse Cheshire

Delivered Crewe Pride

Chaired LGBTQ+ Network for Cheshire

Performance 2023/24

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

Supported 10 Pride Events across Cheshire

80% of counselling clients reported improved mental well-being.

Transpositive supporting trans and non-binary people - increased attendance by 50%

Number of counselling sessions offered increased by 50%

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

Reaching Communities contract was reviewed and an uplift award in relation to the cost of living crisis worth £42,047 over 4 years of the project.

4

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2024

Funding for Trans Worker in partnership with Merseycare is confirmed but delayed by 6 months due to the outcome of the Cass Report into Gender Identity Services.

Notified in March 2024 that the sexual health contract with HCRG for Cheshire West would be finishing 31 May 2024.

This short notice has meant bringing forward our funding strategy by 2 years and we have submitted a number of applications for funding and are awaiting results.

Reserves at the year-end were £125,410 (2023: £154,925) comprising restricted funds of £6,477

(2023: £21,882) and unrestricted funds of £118,933 (2023: £133,043).

Principal funding sources:

HCRG Care Group – Cheshire West and Chester Sexual Health Contract

National Lottery Reaching Communities

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

Securing funding around LGBTQ+ services and reducing sexual health delivery

Partnership working with private sector

Development of online training offer

Expansion of programmes eg Hidden Lives to a national template

Maximise the impact of online channels

5

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2024

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 Chief Executive 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. Trustees are appointed following a rigorous selection process as highlighted in the Volunteer Policy and adhere to the Charity Commission guidelines on trustee eligibility.

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 Chief Executive is provided.

Organisational Structure

The management Committee with the assistance of the Chief Executive are responsible for all strategic planning for the organisation. All operational duties are carried out by the Chief Executive 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 Chief Executive and managers with annual reviews and agrees the basis for the general pay award to staff. It reviews the general terms and conditions of employment of staff annually.

Risk management

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

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

6

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2024

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.

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 //2024 and signed on their behalf by

Michelle Simpson

Chair

7

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 2024 which are set out on pages 9 to 27.

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…………………….

8

Body Positive Cheshire & North Wales

Statement of Financial Activities

for the year ended 31 March 2024

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
3,077
Charitable activities
4
131,628
Investments
5
376
Total income
135,081
Expenditure on:
Charitable activities
6
148,004
Total expenditure
148,004
8
(12,923)
Transfer between funds
(1,187)
Net movement in funds for the year
(14,110)
Reconciliation of funds
Total funds brought forward
133,043
Total funds carried forward
118,933
Net income/(expenditure) for the
year		 Restricted
funds
£
-
78,599
-
78,599
95,191
95,191
(16,592)
1,187
(15,405)
21,882
6,477		 Total funds
2024
£
3,077
210,227
376
213,680
243,195
243,195
(29,515)
-
(29,515)
154,925
125,410		 Total funds
2023
£
5,985
269,203
122
275,310
261,857
261,857
13,453
-
13,453
141,472
154,925

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.

9

Body Positive Cheshire & North Wales

Balance Sheet

as at 31 March 2024

Note
£
£
Fixed assets
Tangible assets
13
-
Total fixed assets
-
Current assets
Debtors
14
25,734
Cash at bank and in hand
15
109,109
Total current assets
134,843
Liabilities
Creditors: amounts falling
due in less than one year
16
(9,433)
Net current assets
125,410
Total assets less current liabilities
125,410
Net assets
125,410
Funds of the charity:
Restricted income funds
17
6,477
Unrestricted income funds
18
118,933
Total charity funds
125,410
2024		 £
£
-
-
54,787
109,569
164,356
(9,431)
154,925
154,925
154,925
21,882
133,043
154,925
2023		 £
£
-
-
54,787
109,569
164,356
(9,431)
154,925
154,925
154,925
21,882
133,043
154,925
2023
-
154,925
154,925
154,925
21,882
133,043
154,925

The notes on pages 12 to 27 form part of these accounts.

Approved by the trustees on //2024 and signed on their behalf by:

Michelle Simpson (Chair)

Simon Millar (Treasurer)

10

Body Positive Cheshire & North Wales

Statement of Cash Flows for the year ending 31 March 2024

Note
2024
£
Cash provided by/(used in) operating activities
21
(836)
Cash flows from investing activities:
Dividends, interest, and rents from investments
376
Cash provided by/(used in) investing activities
376
(460)
Cash and cash equivalents at the beginning of the year
109,569
Cash and cash equivalents at the end of the year
109,109
Increase/(decrease) in cash and cash
equivalents in the year		 2023
£
35,848
122
122
35,970
73,599
109,569

11

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024

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.

12

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (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.

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.

13

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

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

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.

14

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

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.

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 (2023: £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
£
3,077
3,077
Unrestricted
£
5,985
5,985		 Restricted
£
-
-
Restricted
£
-
-		 Total 2024
£
3,077
3,077
Total 2023
£
5,985
5,985

15

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

4 Income from charitable activities

Current reporting period
Grants and contracts
HCRG Care Group (Virgin Care)
Cheshire & Wirral Partnership NHS
Cheshire West Council
The National Lottery (Reaching Communities)
Fees and Other Income
Crewe Pride
Training
Other
Total
Previous 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		 Unrestricted
£
126,252
-
-
-
126,252
-
2,690
2,686
5,376
131,628
Unrestricted
£
63,528
126,252
-
-
189,780
3,298
4,250
7,548
197,328		 Restricted
£
-
17,748
2,000
42,471
62,219
16,380
-
-
16,380
78,599
Restricted
£
-
17,000
34,875
20,000
71,875
-
-
-
71,875		 Total 2024
£
126,252
17,748
2,000
42,471
188,471
16,380
2,690
2,686
21,756
210,227
Total 2023
£
63,528
143,252
34,875
20,000
261,655
3,298
4,250
7,548
269,203

16

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

5
Investment income
Current reporting period
Unrestricted
£
Income from bank deposits
376
376
Previous reporting period
Unrestricted
£
Income from bank deposits
122
122
6
Analysis of expenditure on charitable activities
Current reporting period
Staff costs
Crewe Pride
Previous reporting period
Staff costs
2024
£
Restricted expenditure
95,191
Unrestricted expenditure
148,004
243,195
Governance costs (see note 7)
Support costs (see note 7)
Governance costs (see note 7)
Support costs (see note 7)		 Restricted
£
-
-
Restricted
£
-
-
Total 2024
£
172,122
17,567
2,553
50,953
243,195
Total 2023
£
197,978
2,370
61,509
261,857
2023
£
63,739
198,118
261,857		 Total 2024
£
376
376
Total 2023
£
122
122

17

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (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
Accountancy services		 Support
£
18,749
19,596
8,050
2,802
1,756
-
50,953
Support
£
19,199
28,274
9,810
2,680
1,546
-
61,509		 Governance
£
-
-
-
-
-
2,553
2,553
Governance
£
-
-
-
-
-
2,370
2,370		 Total 2024
£
18,749
19,596
8,050
2,802
1,756
2,553
53,506
Total 2023
£
19,199
28,274
9,810
2,680
1,546
2,370
63,879

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

18

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

8 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Operating lease rentals:
Other
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pensions
Training, supervision and Recruitment
Staff Travel
Other Staff Costs
Independent examiner's fees
Independent Examiner's remuneration -
accountancy fees		 2024
£
15,000
1,705
370
2024
£
150,180
10,916
4,515
295
2,062
4,154
172,122		 2023
£
16,580
1,625
350
2023
£
175,862
13,772
5,145
53
1,798
1,348
197,978

9 Staff costs

No employees has employee benefits in excess of £60,000 (2023: Nil).

The average number of staff employed during the period was 4 (2023: 5).

The key management personnel of the charity comprise the trustees, the Chief Executive Officer and Finance & Administration Manager (2023: the trustees, Chief Executive Officer, Finance & Administration Manager and the Service Manager). The total employee benefits of the key management personnel of the charity were £90,904 (2023: £114,238).

19

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

10 Trustee remuneration and expenses, and related party transactions

Neither the trustees nor any persons connected with them received remuneration or reimbursed expenses during the year (2023: Nil).

No (2023: None) trustee received travel and subsistence expenses during the year (2023: £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:

Liverpool NHS
Cheshire & Wirral Partnership NHS
Cheshire West Council
Crewe Town Council		 2024
£
-
17,748
2,000
1,424
21,172		 2023
£
63,528
-
-
-
63,528

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.

20

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

13 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 31 March 2024
At 1 April 2023
At 1 April 2023
At 31 March 2024
At 31 March 2024
At 31 March 2023		 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
-
-

21

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

14
Debtors
Grants and fees receivable
Trade debtors
Prepayments and accrued income
15
Cash at bank and in hand
Cash at bank and on hand		 2024
£
19,471
360
5,903
25,734
2024
£
109,109
109,109		 2023
£
50,042
435
4,310
54,787
2023
£
109,569
109,569

16 Creditors: amounts falling due within one year

Trade creditors
Other creditors and accruals		 2024
£
3,943
5,490
9,433		 2023
£
1,078
8,353
9,431

22

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

17 Analysis of movements in restricted funds

Crewe Pride
Total
Total
Public Health
England
The National
Lottery (Reaching
Communities)
Independent Age
Fund
Cheshire & Wirral
Partnership NHS
Independent Age
Fund
Current reporting
period
Previous reporting
period
CWAC LGBT+
History Month
The National
Lottery (Reaching
Communities)
CWAC LGBT+
History Month
CWAC PrEP
Funding		 Balance at
1 April
2023
£
-
15,000
-
-
6,882
21,882
Balance at
1 April
2022
£
1,944
8,956
2,000
-
-
12,900


 Income
£
17,748
-
2,000
16,380
42,471
78,599
Income
£
-
34,875
-
17,000
20,000
71,875		 Expenditure
£
(17,748)
(15,000)
(2,000)
(17,567)
(42,876)
(95,191)
Expenditure
£
(2,790)
(36,949)
(2,000)
(17,000)
(5,000)
(63,739)		 Transfers
£
-
-
-
1,187
-
1,187
Transfers
£
846
-
-
-
-
846		 Balance at
31 March
2024
£
-
-
-
-
6,477
6,477
Balance at
31 March
2023
£
-
6,882
-
-
15,000
21,882

23

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

17 Analysis of movements in restricted funds (continued)

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

Cheshire & Wirral The project aimed to better meet the needs of diverse communities Partnership NHS within Cheshire East by increasing the involvement of people from the trans and non-binary communities in planning activities and promoting the take up of mental health services by gender diverse people. 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. CWAC LGBT+ History Funding for exhibitions and resources to celebrate LGBT+ History Month. Month The programme featured mini pop-up exhibitions at venues across the borough including libraries, schools, museums and public spaces. Crewe Pride Contribution from Crewe Pride to Body Positive running costs for participating in the delivery and administration of the annual Pride Event. Monies raised were unrestricted from sponsors and fund raising activities on the day. 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.

24

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

18 Analysis of movement in unrestricted funds

Current reporting
period
Previous reporting
period
General fund
New website
General fund		 Balance
at 1 April
2023
£
133,043
133,043
Balance
at 1 April
2022
£
127,727
845
128,572
 Income
£
135,081
135,081
Income
£
203,435
-
203,435		 Expenditure
£
(148,004)
(148,004)
Expenditure
£
(197,273)
(845)
(198,118)		 Transfers
£
(1,187)
(1,187)
Transfers
£
(846)
-
(846)		 As at 31
March
2024
£
118,933
118,933
As at 31
March
2023
£
133,043
-
133,043

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.

25

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (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
£
-
118,933
118,933
General
fund
£
-
133,043
133,043		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
6,477
6,477
Restricted
funds
£
-
21,882
21,882		 Total
£
-
125,410
125,410
Total
£
-
154,925
154,925

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
2024 2023
£ £
Less than one year 15,000 15,000
One to five years 8,750 23,750
23,750 38,750
Reconciliation of net movement in funds to net cash flow from operating a
2024 2023
£ £
Net income/(expenditure) for the year (29,515) 13,453
Adjustments for:
Dividends, interest and rents from investments (376) (122)
Decrease/(increase) in debtors 29,053 16,393
Increase/(decrease) in creditors 2 6,124
Net cash provided by/(used in) operating (836) 35,848

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

26

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2024 (continued)

22 Prior year Statement of Financial Activities (including Income and Expenditure account)

Income from:
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Charitable activities
Total expenditure
Transfer between funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net income/(expenditure)
for the year
Net movement in funds for
the year		 Unrestricted
funds
£
5,985
197,328
122
203,435
198,118
198,118
5,317
(846)
4,471
128,572
133,043		 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.

27

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 2024 which are set out on pages 9 to 27.

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…………………….

8