2023-03-31-accounts - Trade Sexual Health

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

Tlustees		K Coney
		S Fewster
		5 Harrison-Moran			(Appointed	28July 2022)
		RClitsome			(Appointed	12October 2022)
		SSekalala			(Appointed	14December
					2022)
		DYeomanson			(Appointed	18April 2023)
		LCalvey			(Appointed	3July 2023)
		LBrooker			(Appointed	3 July 2023)
		P Trunkfield
Charity number		1081552
Company number		03958484
Principal address		2nd Floor
		27 Bowling Green	Street
		Leicester
		LE16AS
Registered	ofhce	2nd Floor
		27 Bowling Green	Street
		Leicester
		LE16AS
independent	examiner	Thomas Mayfield	BAACA
		Mayfield &Co (Accountants)		Ltd
		2 Merus Court
		Meridian Business	Park
		Leicester
		LE191RJ

||||||||W||Ch|'|Q|lh|00||Cll
CO|||U|Q
Ch|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||||Cl|||UI||||| ||||||||||||||||Q
N|||N
N|P|||| |||||||||||I|I|I||||||Ch|Q|||| ||||||||||||||||||N|Ut|CO|||| ||||||||||CON||||N|||m
CCI||||||| |||||D
'C|Dc|0
N|||Q
00
Ol|'|Q
CCI|ICI
N
pl|III
CCl||00|N||||||| |||||'th|||||||||g~|||||||||| |||||g
I||N
N|W||00
ICI
Ch
00
N|Ch
00
IO
Q|||CO
8||00
'ON
00
UI|CI
Ch||CI
Ch
Ch
Ct||I/l
CCI
Ol
IO
Cll||| |||||O
4l|UI
D
c|CII
N
QN|W||IA
00
Ol|UI
UI
CI
tV|'|'|CI
CCl
CII
QN||Ch
ICI
Q
CII||||4
00Q
IO|||| |||||IR||||||||||||||||||| |||||D
4l
v
l0|Ih
D
c|CII
N
0|||I|I|||I||||Ch
'O|N
Ch
~t||||| |||||ICI|||||||||||||Ul|U7||||| |||||41
O||||||||||||||||||| |||||||||||||||||||||||I| |||||D
4I|Ul
O
c|0CI
N
M
Q|||m
IO
Q
Ch|00r
N
Ol
IO|||00Q
III||Ch
N|||||CI
CI
IA||CO| |||||c|||||||||||||||||0I
Cl|| |||||D||||||||||||||||||| ||||||||||||||||||||||4C|| ||||||||||||||||||||||+|| ||||||||4I
Z||Ch|d|Ul|IO|||||||||o
4l|| ||||||||||||||||||||||00|| ||||||||||||||||||||||OIJ|| |||I-X|||||||||||||||||||I4l|| |||V0|||||||||||||||||||UIO|| |||LJ||||||||||||||||||||| |||cL'||||||||||||||||||||| ||V)
E|0|o||||||||||||||||||9
4I|| |'C
N|tJ
4J
cC
cC
Z
CC-
CC|O.X
tu
2
0
~
$ 0
4J
X
a|ua
4
P|||||Oc
4I|I
4I00
'Q
I0
MI
cp
p
CI|Ul
C0
4I
9
c
U|c
I|E
g|E
8
~O|c0|0I
Tl
I0
V|D
5
K
E
8
z|c
o
L
5
U|g
R|N8
N
VI
C
4|N
CI
v
D|IIC
I)
CIc
O
C
4l
E
Pi||

					2023		2022
				Notes	E		E
Current assets
Debtors					18,636		6,915
Cash at bank	and in		hand		129,688		96,516
					148,324		103,431
Creditors: amounts			falling due within one
year				14	(11,389)		(8,486)
Net current	assets					136,935		94,945
Income funds
Restricted funds				16		6,963		16,081
Endowment	funds	—designated				54,972
Unrestricted	funds
Designated	funds			17	54,972
General unrestricted			funds		20,028		78,864
						75,000		78,864
						136,935		94,945

1	Accounting policies	IContinuedI
1.5	Expenditure
	Expenditure is recognised once there is	a legal or constructive obligation to transfer economic benefit to a third party, it
	is probable that a transfer of economic	benefits will be required in settfement, and the amount ofthe obligation can be
	measured reliably.
	Expenditure is classified by activity. The	costs ofeach activity are made up ofthe total of direct costs and shared costs,
	including support costs fnvolved in undertaking each activity. Direct costs attributable to a single activity are allocated
	directly to that activity. Shared costs which contribute to more than one activity and support costs which are not
	attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
	Central staff costs are allocated on the basis oftime spent, and depreciation charges are allocated on the portion ofthe
	asset's use.
	All expenditure is accounted for on an	accruals basis and has been classified under headings that aggregate all costs
	related to the category.
	Support costs are those costs incurred	directly in support of expenditure and the objects of the charity. Governance
	costs are those incurred in connection	with administration of the charity and compliance, with constitutional and
	statutory requirements
1.6	Tangible fixed assets
	Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation
	and any impairment losses.
	Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful
	lives on the following bases:
	Fixtures, fittings &equipment	20%reducing balance
	The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value ofthe asset, and is recognised in the statement offinancial activities.
	All assets owned by the charity have now	been fully depreciated
1.7	Cash and cash equivalents
	Cash and cash equivalents include cash	in hand, deposfts held at call with banks, other short-term liquid investments
	with original maturities ofthree months	or less, and bank overdrafts. Bank overdrafts are shown within borrowings in
	current liabilities.
1.8	Finandal 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 measures at their settlement value with the exception of bank loans, which are subsequently measured at amortised cost using the effective interest
	method.
	Sasfcjfnanclal assets
	Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price incfuding transaction costs and are subsequently carried at amortised cost using the effective interest method unless
	the arrangement constitutes a financing transaction, where the transaction is ineasured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortlsed.

						gW	gW	g 00 IDrm N gj rf	g 00 IDrm N gj rf	g 00 IDrm N gj rf		N	hl
				'g	$ 8	g s	W
				I
				ti	Vl C	N ON	W	CD rV	'ctO ICI CV cl'			ID r Ct	ID I 0t CV
				C
						Nl N O N	W	lll ID O	Itl 0 CO Ol N	00 Cll OI 00 P4		M IDO Ol	CCI CI Ol
					ICI		III		Ill	ICI
					C	N			00	00
				I 'h	IC				Ol	Ol
				O
				T	Vl C	CCI N ID N	W	Cll IDO OI		Cll lDO le		ID O Ch	ID O Ol
				IC
	S
	DXI-X
	O
		IY:
	I N
	C
CC	2 4 g~o		4I IC						Z		Y0 '0
			C C0					c	g		C
x	g EA		CO ~8 l0C					TJ I0C0	CD		C ,0 0 I0 Ba
	9

4	Charitable	activities	activities
				2023	2022
				6	6
	Services provided		under contract	169,628
	Ancillary trading		income	1,055
				170,683
	Analysis by	fund
	Unrestricted	funds		169,628
	Restricted funds			1,055
				170,683
5	Investments
				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				8	f
	Interest receivable			617	30
6	Other income
				Total	Unrestricted
					funds
				2023	2022
				E
	Otherincorne				11,175
	Counselling	contributions			1,950
					13,125

				Charitable	Charitable	Total	Charitable	Charitable	Total
				Expenditure	Expenditure	2023	Expenditure	Expenditure	2022
				Unrestricted	Restricted		Unrestricted	Restricted
				2023	2023		2022	2022
				f	f		f
Staff costs				53,352	15,591	68,943	71,937	30,246	102,183
Staff and volunteer		costs
{including trustees)				6,559		6,559	361		361
Sundry equipment		and
computer costs				3,082		3,082	1,347		1,347
Rent, rates,	light and		heat	17,960	400	18,360	16,027		16,027
lvlisceilaneous expenses				2,251		2,251	1,078		1,078
Repairs and	cleaning			3,486		3,486	2,719		2,719
Insurance				3,726		3,726	4,190		4,190
Printing, postage and
stationery				2,054		2,054	1,472		1,472
Advertising	and publicity			202		202	264		264
Condoms and other
resou fees				2,156	14,528	16,684	680		680
Restricted funding		project
expenditure								29,954	29,954
Telephone				4,410		4,410	4,650		4,650
Training and	conference
costs							259		259
Travel costs				83		83	908		908
				99,321	30,519	129,840	105,892	6O,2OO	166,092
Share ofgovernance			costs
(see note 8)				28,408		28,408	40,991		40,991
				127,729	30,519	158,248	146,883	60,200	207,083
Analysis by	fund
Unrestricted	funds			127,729		127,729	146,883		146,883
Restricted funds					30,519	30,519		60,200	60,200
				127,729	30,519	158,248	146,883	60,200	207,083

Support c	osts
			Support costs	Governance	2023	2022	Basisofallocation
				costs
			E	f
Staff costs				20,754	20,754	24,279
Independent		examiner's					Governance
report and	accountancy
fees				3,153	3,153	2,680
Legal and	professional			4,044	4,044	13,210	Governance
Payroll costs						234	Governance
Miscellaneous		expenses				116	Governance
Bank charges				457	457	412	Governance
				28,408	28,408	40,991
Analysed	between
Charitable	activities			28,408	28,408	40,991

The average m	onthly number of employees during the ye	ar was:
		2023	2022
		Number	Number
General staff
Employment	costs	2023 f	2022 f
Wages and salaries		85,663	124,039
Other pension	costs	4,034	2,423
		89,697	126,462

12	Tangible fixed assets
			Fixtures, fittings &equipment
				6
	Cost
	At 1April 2022			7,802
	At 31March 2023			7,802
	Depreciation and impairment
	At 1April 2022			7,802
	At 31March 2023			7,802
	Carrying amount
			2023	2022
	Amounts falling due	within one year:	f	6
	Trade debtors		15,636	4,146
	Other debtors		3,000	2,769
			18,636	6,915
14	Creditors: amounts	falling due within one year
			2023	2022
			f	f
	Trade creditors		6,575	5,586
	Other creditors		1,614
	Accruals and deferred income		3,200	2,900
			11,389	8,486

		Nlovement	Nlovement
	Balance et	Incoming	Resources	Transfers	Balance at
1	April 2O22	resources	expended		$1March 2022
	f				f
				54,972	54,972
				54,972	54,972

		N	W	i	s
	Ul	N	W
	c	0 N			O DQ Itl
	VI '0	N N	W
		N
C
o		M	W	lhMat	Ul M Ctt
				IO
				M	M
Ol I	Vl Cl c	M N N o	W	Itl ltl Ctl IO	M ID Ol IO
teC UO	UI C	M N Cl N	Iti	(4 OI 'tt	CV rttl Ul
4lO
'g a	III II	m EVo N	w	o o I/I	ooo UI
C