2021-03-31-accounts - LGBT Foundation Ltd

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Reference	and Administrative	and Administrative
Trustees'	Report		2 to 37
Statement	ofTrustees'	Responsibilities	38
Independent Auditors'		Report	39to 42
Statement	of Financial	Activities	43
Balance Sheet			44
Statement	of Cash Flows		45
Notes to the Financial		Statements	46 to 60
Glossary	ofTerms		61

Presenting Needs/Issues	%OfService Users
Anxiety	64
Depression	55'o
Relationship Issues	23%
Gender Identity	20%
Substance Misuse	10%
Isolation	18%
Abuse	17%
Coming Out	15%
Relationship Break Up	12%
Loneliness	9%
Housing Situation	8%
Sexual Assault/Rape	8%
Low Appetite	70
Discrimination	4'o
Religious u tural	4 o

he following table highlights the mos	he following table highlights the mos	t common conce	rns from service user
Top 10Topics Raised on Helpline		2020/21	%Of All Calls
Mental Health			20%
Sexual Orientation			15%
Sexuality			14%
Gender Identity			14%
Coming Out			13%
Isolation			12%
Relationship	Issues		10
Sexual Health			8%
Anxiety			8%
Social Aspect	ofTransitioning		8%

				Unrestricted	Restricted	Total
				funds	funds	2021
			Note		F
Income and Endowments		from:
Donations and legacies				372,821		372,821
Charitable activities				832,088	1,668,657	2,500,745
Other income				198,969		198,969
Total income				1,403,878	1,668,657	3,072,535
Expenditure on:
Raising funds Charitable activities			6 6	(49,755) ~1,002,5D6	~1.668,657)	(49,755) ~2,671.163
Total expenditure				~7.052,267	1,668,657	2,720,918
Net income				351,617		351,617
Net movement in funds				351,617		351,617
Reconciliation offunds
Total funds brought	forward			542,670		542,670
Total funds carried	forward		17	894,287		894,287
				Unrestricted	Restricted	Total
				funds	funds	2020
			Note	8
Income and Endowments		from:
Donations and legacies				370,861		370,861
Charitable activities				234,031	2,017,445	2,251,476
Other income				76,984		76,984
Total income				681,876	2,017,445	2,699,321
Expenditure on: Charitable activities			6	~677,038	2,017,445	2,694,483
Total expenditure				~677,038	2,017,445	2,694,483
Net income				4,838		4,838
Net movement in funds				4,838		4,838
Reconciliation of	funds
Total funds brought	forward			537,832		537,832
Total funds carried	forward			542,670		542,670

		Balance Sheet as at 3	1 March 20	21
				2021	2020
			Note	8	6
Current assets
Debtors			13	164,810	223,615
Cash at bank	and in hand			1,911,424	929,711
				2,076,234	1,153,326
Creditors: Amounts		falling due within one year	14	(1,181,947)	(610,656)
Net assets				894,287	542,670
Funds ofthe charity:
Unrestricted	income	funds
Unrestricted	funds			894,287	542,670
Total funds				894,287	542,670

	Statement o	f	Cash Flows for th	e Year Ended	31 March 2021
				Note	2021	2020f
Cash flows from operating			activities
Net income					351,617	4,838
Working	capital adjustments
Decrease	in debtors			13	58,805	91,068
Increase	in creditors			14	158,387	154,914
Increase	in deferred income				412,904	99,269
Net cash	flows from operating		activities		981,713	350,089
Net increase in cash and cash equivalents					981,713	350,089
Cash and	cash equivalents	at 1 April			929,711	579,622
Cash and	cash equivalents	at 31 March			1,911,424	929,711

				Unrestricted	Unrestricted	Unrestricted
				funds	funds	funds
					Total	Total
				General f	2021f	2020f
Donations	and legacies;
Manchester		Pride		28,582	28,582	41,250
Supporters		Scheme & Individual	Donations	297,392	297,392	233,629
Legacy	Donation			13,847	13,847	(12,823)
Barclays	Spectrum			33,000	33,000	50,341
Smirnoff						58,464
				372,821	372,821	370,861

Income from charitab	le	activiti	es
			Unrestricted
			funds
				Restricted	Total	Total
			Designated f	fundsf	2021f	2020f
Big Life Group				8,001	8,001
We Love Manchester				13,590	13,590
Pride In Ageing				26,990	26,990
The Guiness Partnership				52,544	52,544
University ofYork				500	500
GM Business Support	Ltd			1,817	1,817
gtd Healthcare - Indigo				262,589	262,589
National Lottery Community
Fund				97,352	97,352
Trust for London				7,500	7,500
NHS Central Manchester		CCG		500	500

		Unrestricted
		funds
			Restricted	Total	Total
		Designated 6	fundsf	2021 6	2020
Mind			14,483	14,483
Big Lottery - Reaching
Communities (Trans
Programme)					63,197
Big Lottery - Reaching
Communities (Women'	s
Programme)					126,576
MACC Hate Crime Awareness			2,000	2,000
Change Grow Live		80,028		80,028	79,965
London Community Response
Fund			5,380	5,380
Department of Health Social
Care - Strategic Partners			89,958	89,958	60,000
Manchester City Council-
Domestic Abuse Housing			125,824	125,824	90,832
National Institute Health
Research			28,226	28,226	30,573
HPE LAP					31,920
Greater Manchester Combined
Authority - COVID 19			36,448	36,448
GMCVO - Ambition for	Ageing		30,788	30,788	78,390
The Henry Smith Charity			13,942	13,942	27,877
Greater Manchester Combined
Authority -Village Angels			85,000	85,000	85,000
SAGE Foundation					10,408
MacMillan Cancer Support			2,379	2,379	33,597
Central, North &South
Manchester CCG		103,236		103,236	112,430
Greater Manchester CCG's
Mental Health		120,295		120,295	107,487
Motiv8					9,392
MAC Aids Fund			11,677	11,677	17,070
Manchester Art Gallery			1,200	1,200
Manchester City Council Suicide
Prevention		400		400
NHS England Making	It Count				10,000
MCC - Neighbourhood					500
Forever Manchester			1,000	1,000	200
Manchester City Council
Chemsex Resource		5,285		5,285
Carers Trust			2,250	2,250	2,500

				Unrestricted
				funds
					Restricted	Total	Total
				Designated f	funds 6	2021	2020
Greater Manchester Combined
Authority -Victim Fund					29,580	29,580	29,580
HM Government in Partnnership
with National Lottery Community
Fund					48,388	48,388
Nottinghamshire Healthcare		NHS
Trust				14,400		14,400	18,160
NHS England Unified Information					3,488	3,488	3,487
Salford CVF - Smokefree-
History Makers					750	750
NHS Patients Rights				5,332		5,332	17,867
BHA (PASH)				405, 174		405,174	408,025
Breast Cancer Screening				(3,500)		(3,500)	64,900
Manchester CCG on behalf		of
Greater Manchester Health		&
Social Care Partnership	- Pride
In Practice					175,000	175,000	175,000
Homes England					140,001	140,001
Lewisham Council				60,000		60,000	7,618
NHS Personalised Care							18,995
Greater Manchester Combined
Authority -Village Haven					50,002	50,002	25,000
Grand Trust					24,560	24,560	16,375
Mangoletsi							5,714
Manchester City Council	-	Our
Manchester					54,070	54,070	53,750
Student Angels							1,168
NHS Oldham Clinical
Commissioning Group on behalf
of Greater Manchester Health			&
Social Care Partnership				15,000		15,000	32,500
Arts Council England					17,736	17,736	13,394
GEO LGBT Health Grant (PIP
London)							264,720
NatCen Social Research					1,362	1,362
Assura Foundation					220	220
Department of Health &	Social
Care -Maternity Project					33,175	33,175
Sir Jules Thorn Charitable		Trust			1,000	1,000
NACCOM					7,000	7,000
LGBT Consortium					29,037	29,037

					Unrestricted
					funds
						Restricted	Total	Total
					Designated	funds	2021	2020
					E	8	E	8
DOH Smaller	Projects							17,077
Spectra						5,700	5,700	1,372
Manchester CCG on		behalf		of
Greater Manchester		Health		&
Social Care Partnership			-Trans
Programme						115,846	115,846	56,821
Mens Programme								9,961
PIP MFT								15,850
Stonegate								6,030
Dragons Den								10,198
NHS England	UISPC				1,725		1,725
Race Equality Foundation					900		900
Action Together					500		500
Choice Support					1,000		1,000
Southway Housing					1,500		1,500
NHS England	SOM				9,960		9,960
GADDUM					3,850		3,850
NHS England	Rainbow Badges				1,500		1,500
AHSN					4,923		4,923
Manchester	Metropolitan
University					580		580
Salford CVF	- Achieve Recovery					9,804	9,804
					832,088	1,668,657	2,500,745	2,251,476

			Unrestricted	Unrestricted	Unrestricted
			funds	funds	funds
				Total	Total
			General	2021 8	2020f
Venue	Hire				48,705
Training	&Consultancy	Income	47,307	47,307	19,869
Other Income			151,662	151,662	8,410
			198,969	198,969	76,984

6 Analysis	ofResour	ces Expended
					Total Fund	Total Fund
		Direct Costs	Staff Costs Support Costs		2020/21	2019/20
		6	6		6
Cost of Raising Funds
Voluntary Income		(17,479)	(3,927)	(1,218)	(22,624)	(14,662)
Cost ofSales		(1,271)	(19,740)	(6,121)	(27,131)	(34,957)
Cost of Charitable
Activities
Services		(140,977)	(1,685,139)	(522,522)	(2,348,638)	(2,274,034)
Information		(1,641)	(134,844)	(41,812)	(178,296)	(191,341)
Research			(80,543)	(24,974)	(105,517)	(144,518)
Governance	Costs	(8,096)	(23,370)	(7,246)	(38,712)	(34,971)
Total Resources Expended		~769,464	~7,947,863	~663,8937	~2„726„918	~2„694„483

7 Support Costs
	Voluntary Income f	Fees &Other Sales f	Services f	Information f	Research f
Premises Costs	(312)	(1,569)	(133,925)	(10,717)	(6,401)
Support Staff Costs	(446)	(2,242)	(191,418)	(15,317)	(9,149)
Admin Costs	(460)	(2,310)	(197,179)	(15,778)	(9,424)
Bad Debts	~1,218	~6,121	~522, 522	~41,812 Total Fund	24,974 Total Fund
			Governance f	2021f	2020f
Premises Costs			(1,857)	(154,781)	(171,535)
Support Staff Costs			(2,655)	(221,227)	(166,960)
Admin Costs Bad Debts			(2,735) ~7,247	(227,885) ~603,893	(249,418) ~5,577 (593,490

Net incomi	ng resources for the year include:
		2021f	2020
Operating	lease charges - land and buildings		88,080
Operating	lease charges - other		19,176
Audit fees		5,815	4,400
Irrecoverable VAT		14,229	24,192

Notes to the Financial Statements for	the Year Ended 31 March	2021
	2021	2020
Staff costs during the year were:
Wages and salaries	1,648,528	1,538,901
Social security costs	142,921	130,851
Pension costs	156,113	145,616
	1,947,562	1,815,368

charity	during the ye	ar expressed as full time equiva	lents was as follows:
			2021
			No
Senior	Management	Team		3	3
Other	Employees			60	56
				63	59

The number of employees	bands was:
	2021		2020
	No		No
680,001 - E90,000		1		1

12Tangible fixed assets
	Furniture
	and
	equipment f	Totalf
Cost
At 1 April 2020	63,020	63,020
At 31 March 2021	63,020	63,020
Depreciation
At 1 April 2020	63,020	63,020
At 31 March 2021	63,020	63,020

Notes t	o the	Financial	Statements	for the Year E	nded 31 March	2021
					Furniture
					and
					equipment f	Total f
Net book value
At 31 March 2021
At 31 March 2020
13Debtors
					2021f	2020f
Trade debtors					102,001	147,557
Prepayments					4,410	25,298
Accrued income					57,126	50,760
Other debtors					1,273
					164,810	223,615
14Creditors: amounts		falling due within one year
					2021	2020f
Trade creditors					39,123	38,671
Other taxation and social security					72,519	77,259
Other creditors					19,701	20,456
Accruals					333,807	170,377
Deferred income					716,797	303,893
					1,181,947	610,656
Deferred Income
					2021 f	2020 f
Brought forward					(303,893)	(204,624)
Income released Income deferred	in the year in the year				303,893 ~(716,797	204,624 ~3D3,893
Carried forward					~7(6.797	~(393,893
15Obligations	under leases and		hire purchase	contracts
The total value offuture		minimum	lease payments	was as follows:
					2021f	2020f
Within one year					1,345	2,690

17Funds
		Balance	at						Balance at
		1 April		incoming		Resources			31 March
		2020 f		resources f		expended f		Transfers f	2021 f
Unrestricted	funds
General
General Fund		300,518		1,403,878		(1,052,261)		(120,617)	531,518
Designated
Accommodation		24,916						120,617	145,533
Operational	Costs	161,611							161,611
COVID 19	Impact	45,000						10,625	55,625
Define Our	Brand	10,625						(10,625)
		242,152						120,617	362,769
Total funds		542,670		1,403,878		(1,052,261)			894,287
									Balance at
		Balance		at 1	Incoming		Resources		31 March
		April 2019			resources f		expended f		2020 F
Unrestricted	funds
General
General Fund			295,680			681,876		(677,038)	300,518
Designated
Accommodation			24,916						24,916
Operational	Costs		161,611						161,611
COVID 19	Impact		45,000						45,000
Define Our	Brand		10,625						10,625
			242,152						242,152
Total funds			537,832			681,876 ~677.6381			542,672

18Restricted reserves
		Balance at 1	Incoming	Outgoing	Balance at 31
		April 2020	Resources	Resources	March 2021
			6	8
Manchester City Council - Our
Manchester			54,070	(54,070)
Manchester CCG on behalf of
Greater Manchester Health &Social
Care Partnership - Pride In Practice			175,000	(175,000)
Department of Health Social	Care-
Strategic Partners			89,958	(89,958)
Greater Manchester Combined
Authority (Village Angels)			85,000	(85,000)
Greater Manchester Combined
Authority -Victim Fund			29,580	(29,580)
Greater Manchester Combined
Authority -Village Haven			50,002	(50,002)
Manchester City Council - Domestic
Abuse Housing			125,824	(125,824)
Big Life Group			8,001	(8,001)
We Love Manchester Charity			2,000	(2,000)
GMCVO Ambition for Ageing			30,788	(30,788)
MAC Aids			11,677	(11,677)
The Henry Smith Charity			13,942	(13,942)
Pride In Ageing			26,990	(26,990)
The Guiness Partnership			52,544	(52,544)
University ofYork			500	(500)
Manchester CCG on behalf	of
Greater Manchester Health	&Social
Care Partnership -Trans Programme			115,846	(115,846)
Macmillian Cancer Support			2,379	(2,379)
Arts Council			17,736	(17,736)
GM Business Support Ltd			1,817	(1,817)
gtd Healthcare - Indigo			262,589	(262,589)
National Lottery Community	Fund		97,352	(97,352)
Trust For London			7,500	(7,500)
Spectra			5,700	(5,700)
Mind			14,483	(14,483)
Grand Trust			24,560	(24,560)
Mace Hate Crime Awareness			2,000	(2,000)

		Balance at 1	Incoming	Outgoing	Balance at 31
		April 2020f	Resourcesf	Resources	March 2021
London Community Response	Fund		5,380	(5,380)
National Institute Health Research			28,226	(28,226)
NHS England Unified Information			3,488	(3,488)
Manchester Art Gallery			1,200	(1,200)
Homes England			140,001	(140,001)
Forever Manchester			1,000	(1,000)
We Love Manchester			11,590	(11,590)
LGBT Consortium -Performance			7,704	(7,704)
LGBT Consortium - Helpline			21,333	(21,333)
NACCOM			7,000	(7,000)
Sir Jules Thorn Charitable Trust			1,000	(1,000)
Carers Trust			2,250	(2,250)
Assure Foundation			220	(220)
Salford CVF - History Makers			750	(750)
Natcen Social Research			1,362	(1,362)
Department of Health 8 Social	Care
-Maternity Project			33,175	(33,175)
HM Government in Partnnership	with
National Lottery Community Fund			48,388	(48,388)
Greater Manchester Combined
Authority - COVID 19			36,448	(36,448)
NHS Central Manchester CCG			500	(500)
Salford CVF - Achieve Recovery			9,804	(9,804)
Total			1,668,657	~7.668.6571

19Anal	ysis of net assets between funds
		Unrestricted
		funds
		General	Total funds f
Current Current	assets liabilities	2,076,234 ~1,781,947	2,076,234 ~1.181.947
Total net assets		894,287	894,287

	Glo	Glo	s	sary	ofTerms
~	BAME - Black, Asian, and minority ethnic
~	CCG -Clinical Commissioning Group
~	CEO -Chief Executive Officer
~	CLDS -Condom and I ube Distribution	Scheme
~	CORE -Clinical Outcomes Routine Evaluation
~	CRM -Customer Relationship Management
~	DH - Department of Health
~	FASC -Finance &Administration Sub-Committee
	GB - Gay and bisexual
~	GP -General Practitioner
~	GUM -Sexual health or genitourinary	medicine
~	H&WB - Health &Wellbeing (Strategy)
~	HIV - Human immunodeficiency virus
~	HPE - HIV Prevention England
~	HR - Human Resources
~	IAPT - Improving Access to Psychological		Therapies
~	ICRF - Investment and Contract Readiness			Fund
~	ICT - Information and Communications	Technologies
~	IDAHOBIT - International Day Against	Homophobia,			Biphobia	&Transphobia
~	IT- Information Technology
~	JSNA -Joint Strategic Needs Assessment
~	LB- Lesbian and bisexual
~	LGB - Lesbian, Gay & Bisexual
~	LGBT- Lesbian, Gay, Bisexual &Trans
~	MPHDS -Manchester Public Health Development				Service
~ '	NAVCA - National Association for Voluntary NW - North West			and Community		Action
~	OCS -Office of Civil Society
~	PHE - Public Health England
~	PrEP -Pre-exposure prophylaxis
~	SMT -Senior Management Team
~	SORP -Statements of Recommended	Practice
~	STI -Sexually Transmitted Infection
~	VBA -Village Business Association
~	VCSE -The voluntary, community and	social enterprise
~	WSW -Women who have sex with women