**03**
**04**
**05**
**06**
**07**
**08**
**09**
**10**
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: aMnIS 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 fu1$
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:
DOnaOrs 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
- Continued delivery of counselling, peer support and social prescribing services in response to rising demand
- Expanded LGBTQ+ community groups and Pride-related activity across the county
04
## Achievements Overview
- Strengthened partnerships with NHS, local authorities, museums, libraries and voluntary sector organisations Supported and developed volunteers across service delivery, heritage and events Maintained effective governance and financial management during a period of growth
**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
- Strategic Planning and Organisational Development
- Recruitment of Trans Positive Link Worker
- Expansion of Volunteer Base
- Pride In Leadership Event
- Delivery of Heritage Projects across creative
- media
- Further engagment with local, regional and national partners
- Delivery of services across a range of online platforms
- Identify new funding opportunities through sponsorship and collaboration
## 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:
- 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
- Events and campaigns
- Training for professionals
2
Body Positive Cheshire & North Wales
## Trustees’ annual report
## for the year ended 31[st] March 2025
## **Activities**
- Regular social support groups
- Trans and Non Binary Support
- LGBTQ+ well-being services
- Advocacy and inter-agency work
- Counselling services
- LGBTQ+ Network co-ordination
- Health Promotion services targeting vulnerable groups
- LGBTQ+ History and Heritage initiatives
- 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
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**
- Secured multi-year funding for the TransPositive Link Worker role through a new 7-year contract with Merseycare
- Delivered Crewe Pride 2024, growing regional visibility and attendance
- Launched Silver Pride Day 2024, now a recognised national LGBTQ+ awareness date
- Hosted major LGBTQ+ exhibitions, during LGBT History Month and the Storyhouse Queer showcase
- Chaired the Cheshire LGBTQ+ Network, expanding regional collaboration and voice
- Nominated for a King’s Award in recognition of volunteer contribution and service impact
- Annual LGBTQ+ Awards Ceremony celebrating community achievements covered by BBC
- Expanded counselling service, increasing session capacity and specialist support
3
Body Positive Cheshire & North Wales
## Trustees’ annual report
## for the year ended 31[st] March 2025
- Secured Heritage Lottery funding for LGBTQ+ heritage work
- Received funding from the Postcode Lottery, strengthening financial resilience
- Made a strategic decision to focus solely on LGBTQ+ support, ending sexual health outreach to concentrate on inclusive support, advocacy, and wellbeing services
## **Performance 2024/25**
- TransPositive programme engagement up 60%
- Over 500 counselling sessions delivered
- 85% of counselling clients reported improved wellbeing
- Supported 12 LGBTQ+ Pride or visibility events across Cheshire
- Volunteer numbers increased by 40%
## **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:
- 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 __/__/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
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…………………….
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:
- 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
## **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
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…………………….
8