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2025-03-31-accounts

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Letter from the CEO Charity Overview Financial Statement Financial Statement Achievement Overview Achievement Overview Future Outlook Contact Information

Table of Contents

01

Letter from the Chair

Michelle Simpson

Chair, Body Positive

As Chair of Body Positive Cheshire and North Wales, I am proud to introduce our Annual Report for 2024–2025. This year has been one of steady progress and purposeful growth. We strengthened our financial footing, deepened partnerships across health, heritage and community sectors, and continued to centre lived experience in everything we do. Our volunteers, staff and trustees have shown resilience, care and good humour.

Most importantly, we have supported LGBTQ+ people across Cheshire and North Wales with dignity, compassion and a clear sense of purpose. Thank you to all who make this work possible.

95% Service User satisfaction rate

60% Increase in Couselling Sessions

49% Increase in volunteer activity

70% Increase in Partnership working

02

Charity Overview

Introduction

Over the past year, Body Positive has continued to develop as a trusted provider of LGBTQ+ wellbeing and community services across Cheshire and beyond. Building on our origins as a peer-led HIV support organisation, we now deliver a broad programme of counselling, social prescribing, peer support, heritage and community engagement activity.

Demand for our services has increased, alongside the complexity of need. In response, we have maintained a clear focus on providing

safe inclusive and affirming spaces, supported by strong partnerships and professional practice.

Our staff and volunteers have played a central role in delivering high-quality support, while trustees have provided oversight and strategic direction. This report sets out the impact achieved through collective effort and reflects our continued commitment to improving wellbeing, reducing inequality and strengthening LGBTQ+ communities.

Financial Statements 03 Body Positive Cheshire & North Wales Balance Sheet a5 at 31 March 2025 2025 2024 Tanglble ass ToL•l fix•d aM•ts Curr•nt aAs•ts Debtors Cash •t b•nk In hwMI 26.218 173.602 2S734 109.109 Total curr•nt a•s•ts 199,820 134843 Uabllltl•• Cre(Iltors: aM￿nIS fallin9 In less th•n W•e ywr i• (5.740) (9.433) 194,080 125,410 Tot•1 M•ats l•M curr•rt IlablWtI•• 194.080 124410 Net •••ets 194,0 125,410 Funds of th• thwlty: Restrtcted Ir•COft)e funds Unrestrkted Income fu￿1$ 79,21S 114,865 4477 118.933 Total charlty fvnd• 194.0•0 125.410

Financial Statements 03 Body Positive Cheshire & North Wales ststement of Financial Activities for the year ended 31 March 2025 Unrestrlcted funds Restricted funds Total funds 2025 Totsl ffuftdr 2024 Note Incorne from: DOna￿Or￿s and legacie5 9,274 9,274 Charttsble actlvitles 48,854 216,553 265,407 210,227 Investments 210 210 376 Total lThcome 58,338 216,553 274,891 213,680 Expendlture on: Charitable activits'es 60,292 145,929 206,221 243,195 Total expendlture 60,292 145,929 206,221 2￿,195 Net Incom•/{•xpendltur•) tor the yea (1,954) 70,624 68,670 (29,5X5) Transfer between funds {2.114) 2.114 Net Movement In fund* for the year (4,068) 72.738 68,670 (29.515) Re¢Dnclll•tl•n ol fund¥ Total ftsnds brought fon¥ard 118,933 6,477 125,410 154,925 Total fvnd¥ C•rrled ft•rw•rd 114,865 79,215 194,080 J25.410

04

Achievements Overview

Between April 2024 and March 2025, Body Positive secured significant long-term investment and strengthened strategic partnerships to support sustainable growth and impact.

Secured three-year funding from the National Lottery Heritage Fund to extend the From Prejudice to PridesLGBTQ+ heritage project, expanding community engagement, exhibitions and storytelling across Cheshire

Established a successful partnership with Mersey Care NHS Foundation Trust, leading to funding for a dedicated Trans Link Worker role commencing in 2025 and funded for five years

Secured core funding from the Postcode Lottery, strengthening organisational stability and capacity

04

Achievements Overview

These achievements reflect a year focused on sustainability, partnership and longterm impact.

09

Future Outlook

Looking ahead to 2025–2026, Body Positive Cheshire and North Wales will focus on consolidation, visibility and influence.

We will find out the result of our nomination for the King’s Award for Voluntary Service, recognising the long-term contribution of our volunteers and the peer-led ethos that underpins our work.

Regardless of the outcome, the process itself offers a useful stock-take and a moment to say thank you properly.

Body Positive will continue its ethos of inclusivity, compassion and creativity in all service delivery

Future Plan

Contact Us

Body Positive

+44 01270 653150

Phone health@bpcnw.co.uk Email www.bpcnw.co.uk Website

Bridgewater House 230 Edleston Rd, Crewe CW2 7EH

Address

Charity Number: 1009850

Body Positive Cheshire & North Wales

Report and financial statements For the year ended 31[st] March 2025

Body Positive Cheshire & North Wales

Reference and administrative information

for the year ended 31[st] March 2025

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 Resigned 24 April 2025 Ron Whalley Sandra Sinclair Co-opted 19 May 2025 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 2025

The trustees present their report and the unaudited financial statements for the year ended 31[st] March 2025.

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 2025

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 equality and diversity and LGBTQ+ and are undertaken to further Body Positive Cheshire & North Wales’ charitable purposes for the public benefit.

Achievements 2024/25

3

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2025

Performance 2024/25

Beneficiaries of our services

LGBTQ+ people 18+

Older LGBTQ+ people 50+

Local LGBTQ+ organisations

Public, private, third sector organisations

Financial review

The ending of our sexual health outreach contract with HCRG in May 2024 marked a significant turning point for the organisation. With no further outreach services being commissioned, the charity accelerated its planned funding strategy by two years and successfully repositioned itself as a dedicated LGBTQ+ support service. This transition was underpinned by substantial new funding: £249,318 from the National Lottery Heritage Fund for the three-year From Prejudice to Prides project; £25,000 from the Postcode Lottery to support core work; and confirmation of £22,000 for 2024/25 from Merseycare NHS Trust, along with a commissioned seven-year £45,000 p/a Trans & Non-Binary Social Prescribing service running from 2025 to 2032. In addition, a £5,000 grant from ShareGift and further individual donations have helped stabilise this new direction. These developments have firmly cemented Body Positive’s future as a specialist LGBTQ+ charity, focused on support, inclusion, wellbeing, and advocacy.

Reserves at the year-end were £194,040 (2024: £125,410) comprising restricted funds of £79,215 (2024: £6,477) and unrestricted funds of £114,865 (2024: £118,933).

Principal funding sources:

National Lottery Heritage Fund

National Lottery Reaching Communities

Postcode Lottery

4

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2025

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

Confirmation of CIO Status

Securing funding around LGBTQ+ specialist services

Moving to more accessible premises

Partnership working with private sector

Development of online training offer

Expansion of programmes e.g. Hidden Lives to a national template

Maximise the impact of online channels

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.

5

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2025

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.

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.

6

Body Positive Cheshire & North Wales

Trustees’ annual report

for the year ended 31[st] March 2025

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 //2025 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 2025 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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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 2025

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
9,274
Charitable activities
4
48,854
Investments
5
210
Total income
58,338
Expenditure on:
Charitable activities
6
60,292
Total expenditure
60,292
8
(1,954)
Transfer between funds
(2,114)
Net movement in funds for the year
(4,068)
Reconciliation of funds
Total funds brought forward
118,933
Total funds carried forward
114,865
Net income/(expenditure) for the
year		 Restricted
funds
£
-
216,553
-
216,553
145,929
145,929
70,624
2,114
72,738
6,477
79,215		 Total funds
2025
£
9,274
265,407
210
274,891
206,221
206,221
68,670
-
68,670
125,410
194,080		 Total funds
2024
£
3,077
210,227
376
213,680
243,195
243,195
(29,515)
-
(29,515)
154,925
125,410

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 2025

Note
£
£
Fixed assets
Tangible assets
13
-
Total fixed assets
-
Current assets
Debtors
14
26,218
Cash at bank and in hand
15
173,602
Total current assets
199,820
Liabilities
Creditors: amounts falling
due in less than one year
16
(5,740)
Net current assets
194,080
Total assets less current liabilities
194,080
Net assets
194,080
Funds of the charity:
Restricted income funds
17
79,215
Unrestricted income funds
18
114,865
Total charity funds
194,080
2025		 £
£
-
-
25,734
109,109
134,843
(9,433)
125,410
125,410
125,410
6,477
118,933
125,410
2024		 £
£
-
-
25,734
109,109
134,843
(9,433)
125,410
125,410
125,410
6,477
118,933
125,410
2024
-
125,410
125,410
125,410
6,477
118,933
125,410

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

Approved by the trustees on //2025 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 2025

Note
2025
£
Cash provided by/(used in) operating activities
21
64,283
Cash flows from investing activities:
Dividends, interest, and rents from investments
210
Cash provided by/(used in) investing activities
210
64,493
Cash and cash equivalents at the beginning of the year
109,109
Cash and cash equivalents at the end of the year
173,602
Increase/(decrease) in cash and cash
equivalents in the year		 2024
£
(836)
376
376
(460)
109,569
109,109

11

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025

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 2025 (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 2025 (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 2025 (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 (2024: £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
£
9,274
9,274
Unrestricted
£
3,077
3,077		 Restricted
£
-
-
Restricted
£
-
-		 Total 2025
£
9,274
9,274
Total 2024
£
3,077
3,077

15

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (continued)

4 Income from charitable activities

Current reporting period
Grants and contracts
HCRG Care Group (Virgin Care)
Heritage Lottery
Mersey Care NHS
Postcode Lottery
The National Lottery (Reaching Communities)
Fees and Other Income
Crewe Pride
Training
Other
Total
Previous 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		 Unrestricted
£
21,042
-
-
25,000
-
46,042
937
1,575
300
2,812
48,854
Unrestricted
£
126,252
-
-
-
126,252
-
2,690
2,686
5,376
131,628		 Restricted
£
-
124,659
22,000
-
54,894
201,553
15,000
-
-
15,000
216,553
Restricted
£
-
17,748
2,000
42,471
62,219
16,380
-
-
16,380
78,599		 Total 2025
£
21,042
124,659
22,000
25,000
54,894
247,595
15,937
1,575
300
17,812
265,407
Total 2024
£
126,252
17,748
2,000
42,471
188,471
16,380
2,690
2,686
21,756
210,227

16

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (continued)

5 Investment income

Current reporting period
Unrestricted
£
Income from bank deposits
210
210
Previous reporting period
Unrestricted
£
Income from bank deposits
376
376
6
Analysis of expenditure on charitable activities
Current reporting period
Staff costs
Crewe Pride
Governance costs (see note 7)
Support costs (see note 7)		 Restricted
£
-
-
Restricted
£
-
-
Total 2025
£
148,614
14,262
2,616
40,729
206,221		 Total 2025
£
210
210
Total 2024
£
376
376

17

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (continued)

6 Analysis of expenditure on charitable activities (continued)

Previous reporting period
Staff costs
Crewe Pride
Restricted expenditure
Unrestricted expenditure
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
Governance costs (see note 7)
Support costs (see note 7)		 2025
£
145,929
60,292
206,221
Support
£
17,678
16,175
3,156
3,570
150
-
40,729
Support
£
18,749
19,596
8,050
2,802
1,756
-
50,953		 Total 2024
£
172,122
17,567
2,553
50,953
243,195
2024
£
95,191
148,004
243,195
Governance
£
-
-
-
-
-
2,616
2,616
Governance
£
-
-
-
-
-
2,553
2,553		 Total 2025
£
17,678
16,175
3,156
3,570
150
2,616
43,345
Total 2024
£
18,749
19,596
8,050
2,802
1,756
2,553
53,506

7 Analysis of governance and support costs

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

18

Notes to the accounts for the year ended 31 March 2025 (continued)

Body Positive Cheshire & North Wales

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
Redundancy
Training, supervision and Recruitment
Staff Travel
Other Staff Costs
Independent examiner's fees
Independent Examiner's remuneration -
accountancy fees		 2025
£
15,000
1,790
390
2025
£
126,637
8,286
3,705
7,048
-
741
2,197
148,614		 2024
£
15,000
1,705
370
2024
£
150,180
10,916
4,515
-
295
2,062
4,154
172,122

9 Staff costs

No employees has employee benefits in excess of £60,000 (2024: Nil).

The average number of staff employed during the period was 3 (2024: 4).

The key management personnel of the charity comprise the trustees, the Chief Executive Officer and Finance & Administration Manager. The total employee benefits of the key management personnel of the charity were £91,696 (2024: £90,904).

19

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (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 (2024: Nil).

No (2024: None) trustee received travel and subsistence expenses during the year (2024: £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:

Mersey Care NHS
Crewe Town Council
Cheshire East Council
Cheshire & Wirral Partnership NHS
Cheshire West Council		 2025
£
22,000
3,000
2,500
-
-
27,500		 2024
£
-
1,424
-
17,748
2,000
21,172

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 2025 (continued)

13 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 1 April 2024
At 31 March 2025
At 31 March 2025
At 31 March 2025
At 31 March 2024
At 1 April 2024		 Leasehold
improvements
£
70,305
-
-
70,305
70,305
-
-
70,305
-
-		 Office
equipment
£
14,781
-
(1,615)
13,166
14,781
-
(1,615)
13,166
-
-		 £
85,086
-
(1,615)
Total
83,471
85,086
-
(1,615)
83,471
-
-

21

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (continued)

14 Debtors

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		 2025
£
22,000
-
4,218
26,218
2025
£
173,602
173,602		 2024
£
19,471
360
5,903
25,734
2024
£
109,109
109,109

16 Creditors: amounts falling due within one year

Trade creditors
Other creditors and accruals		 2025
£
450
5,290
5,740		 2024
£
3,943
5,490
9,433

22

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (continued)

17 Analysis of movements in restricted funds

Crewe Pride
Total
Total
Heritage Lottery
From Prejudice to
Prides Project
Current reporting
period
Independent Age
Fund
Previous reporting
period
Cheshire & Wirral
Partnership NHS
Merseycare Trans
Project
CWAC LGBT+
History Month
Crewe Pride
The National
Lottery (Reaching
Communities)
The National
Lottery (Reaching
Communities)		 Balance at
1 April
2024
£
-
-
-
6,477
6,477
Balance at
1 April
2023
£
-
15,000
-
-
6,882
21,882
 Income
£
15,000
124,659
22,000
54,894
216,553
Income
£
17,748
-
2,000
16,380
42,471
78,599		 Expenditure
£
(17,114)
(61,812)
(22,000)
(45,003)
(145,929)
Expenditure
£
(17,748)
(15,000)
(2,000)
(17,567)
(42,876)
(95,191)		 Transfers
£
2,114
-
-
-
2,114
Transfers
£
-
-
-
1,187
-
1,187		 Balance at
31 March
2025
£
-
62,847
-
16,368
79,215
Balance at
31 March
2024
£
-
-
-
-
6,477
6,477

23

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (continued)

17 Analysis of movements in restricted funds (continued)

Name of Description, nature and purposes of the fund
restricted fund
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.
Heritage Lottery From Prejudice to Prides is funded for three years by the National Lottery
From Prejudice to Heritage Fund, The funding enables a wide range of LGBTQ+ heritage-
Prides Project focused initiatives, including partnership work, educational programmes,
community engagement, and skills development. It supports efforts to
preserve and share local LGBTQ+ heritage, increase public access to
historical resources, and promote cultural awareness through events,
exhibitions, and digital projects.
Merseycare Trans Body Positive has been commissioned to provide community engagement
Project and social prescribing services for Cheshire and Warrington based patients
and community members accessing Transcend (formerly CMAGIC)
specialist gender identity services, delivered by Merseycare NHS
Foundation Trust.
This service will be delivered through a new full-time Trans Community
Engagement and Social Prescribing Officer.
The service is designed to:
● Address social determinants of health through social prescribing
interventions (60% of the role)
● Strengthen peer networks, amplify patient voices, and build supportive
systems through community engagement activities (40% of the role)
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 2025 (continued)

18 Analysis of movement in unrestricted funds

Current reporting
period
Previous reporting
period
General fund
From Prejudice to
Prides Project
General fund		 Balance
at 1 April
2024
£
118,933
-
118,933
Balance
at 1 April
2023
£
133,043
133,043
 Income
£
58,338
-
58,338
Income
£
135,081
135,081		 Expenditure
£
(60,292)
-
(60,292)
Expenditure
£
(148,004)
(148,004)		 Transfers
£
(27,114)
25,000
(2,114)
Transfers
£
(1,187)
(1,187)		 As at 31
March
2025
£
89,865
25,000
114,865
As at 31
March
2024
£
118,933
118,933

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

General fund The free reserves after allowing for all designated funds. From Prejudice to Match funding from reserves over three years for the Prejudice to Pride Prides Project project, representing Body Positive’s agreed contribution to the overall delivery of the project.

25

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (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
£
-
89,865
89,865
General
fund
£
-
118,933
118,933		 Designated
funds
£
-
25,000
25,000
Designated
funds
£
-
-
-		 Restricted
funds
£
-
79,215
79,215
Restricted
funds
£
-
6,477
6,477		 Total
£
-
194,080
194,080
Total
£
-
125,410
125,410

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:

Less than one year
One to five years		 2025
2024
£
£
8,750
15,000
-
8,750
8,750
23,750
Property		 2025
2024
£
£
8,750
15,000
-
8,750
8,750
23,750
Property
23,750

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

Net income/(expenditure) for the year
Adjustments for:
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating		 2025
£
68,670
(210)
(484)
(3,693)
64,283		 2024
£
(29,515)
(376)
29,053
2
(836)

26

Body Positive Cheshire & North Wales

Notes to the accounts for the year ended 31 March 2025 (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
£
3,077
131,628
376
135,081
148,004
148,004
(12,923)
(1,187)
(14,110)
133,043
118,933		 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.

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 2025 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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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