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2022-03-31-accounts

forum[+]

(A Company Limited by Guarantee)

Report and Financial Statements

For the year Ended 31st March 2022

Charity Number 1107855

Company Number 05132434

Charity Information

Registered Charity Number 1107855

Company Registration 05132434 Number Registered Address 54 Chalton Street Kings Cross Camden London NW1 1HS  020 7388 5720 Email: governance@forumplus.org.uk www.forumplus.org.uk Governing Document Memorandum and Articles adopted 17/05/04; amended 16/12/16 Management Committee C Dean (Chair) Trustees N Kennedy (Deputy Chair) A Sanalitro (Treasurer) D Howard R Underhill-Smith E McKenzie E Lusty M O’Reilly Company Secretary T Havers-Strong Senior Management Team Tessa Havers–Strong (Director) Registered Office 54 Chalton Street London NW1 1HS Independent Examiner Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG Banker The Co-operative Bank PLC PO Box 101 1 Balloon Street Manchester M60 4EP

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Trustees’ Report (incorporating the Director’s Report) for the Year Ended 31 March 2022

Treasurer’s Foreword

As it has been for many charities across the country, 2022 was a year of challenge and change for forum+ with the continuing Covid-19 pandemic determining the way in which our services were delivered. Throughout the year, forum[+] staff adopted a hybrid approach by working from home whilst covid restrictions were in place and where possible delivering services in person when regulations allowed. Despite the challenges of the pandemic, forum[+] was committed to maintaining and improving its services and we saw some fantastic successes, with new social clubs, partners and projects coming on stream. We have done all this and more, thanks to our volunteers, service partners, the Metropolitan Police and our funders. We would like to take this opportunity to thank Camden Council and Islington Council for their support for our community and our valuable work.

forum[+] is very proud and honoured to be one of The Mayor of Islington’s chosen charities, alongside ICAP and James’ Place UK. We share Cllr Gallagher’s passion for social justice and in recent years we have evolved from supporting victims of stigma and hate crime to become an educative force for the wider public with an agenda to improve community cohesion, resilience and really enhance individual wellbeing - all to create a fairer and happier society for all. The Mayor of Islington’s thoughtful inclusion of our charity will very much contribute towards achieving our aims and objectives.

Our brand continued to bring together the important activities we deliver to our core clients, valued partners and the LGBT+ community. It's part of an ongoing process to realign our business to ensure future resilience and stability and so we can continue to deliver quality and value for our clients.

We were able to keep in regular contact with our clients and members, offering information about activities and support they could access online. We maintained regular contact by telephone with those who didn’t have access to IT resources and were struggling with social isolation. Where necessary, we referred people to food banks, the local authorities and specialist agencies.

As well as our Advocacy work, key work streams of Community Safety and Policing remained priorities. During the period when social restrictions were at their most stringent, we saw a drop in the number of reported homophobic and transphobic hate crimes. However, levels of reported domestic violence increased during the time people were confined to their homes. After restrictions were eased, forum[+] saw a sharp increase in the number of reported homophobic and transphobic hate crimes and incidents. forum[+] in partnership with the local authorities, the police and other VCS organisations worked to address and raise awareness on these issues.

Surveys and consultations with our community help inform the work of forum[+] . Our main survey work in 2022 was centred around Covid-19, for us to understand COVID-19’s effect on our local LGBT+ communities. The main survey findings of our Lockdown Experience Survey are available at http://bit.ly/forumplusSurvey

The hope is that the results of this analysis will prove useful in aiding the work of forum[+] , the local authorities and communities as we continue to support and empower the LGBT+ communities in Camden and Islington.

We are very proud of our cultural work which showcased LGBT+ history, art and performance. Throughout 2022 we enjoyed many hours of poetry, performance, spoken

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word, laughing, learning and friendship making at Incite! - the forum[+] monthly spoken word event and London’s longest running LGBT+ poetry evening! We enjoyed participation from wonderful local talent as well as internationally acclaimed performers including Stonewall Riots Veteran, Rusty Rose who performed at our Incite! Pride event.

Season 2 of the forum[+] International LGBTQ Film Club continued to be a success, with new members joining the film club discussion group and meeting other LGBTQ people who love film and sharing their thoughts on the topic.

The first ever forum[+] Book Club launched in 2022. The club took place online with discussions and exploration of LGBT+ themes focussing on a different LGBT+ book each month. The November forum[+] Book Club was an extra special event as we welcomed trans activist and author, Juno Roche to a discussion on the revelatory themes in her book ‘Trans Power’.

On International Day Against Homophobia, Transphobia and Biphobia we renewed our commitment to ensuring that LGBT+ people are treated with dignity and respect. forum[+] hosted an online Watch Party with a 50-minute programme of short documentaries and films exploring the impacts of homophobia, transphobia and biphobia. The live virtual screening was followed by a discussion and audience Q&A, where we were joined by directors Angela Clarke and Matt Houghton.

During National Hate Crime Awareness Week, forum[+] hosted information stalls at local secondary schools and with the British Transport Police at stations across the boroughs of Camden and Islington. We took part in an online panel discussion examining LGBT+ communities experiences of hate crime and ways in which hate crime can be addressed. forum[+] joined online at an event with other charities, Camden Council and Islington Council to raise awareness about hate crime, its impacts on local communities and wider society.

To commemorate World AIDS Day 2022, forum[+] teamed up with our friends at Camden & Islington North West London NHS Foundation Trust to offer free and confidential instant HIV tests. Testing is key to ending HIV transmissions. The sooner people know their status, the quicker they can receive treatment if needed.

Social Groups and Community celebrations are key to helping us reach the communities we serve. We love meeting members of our local community and celebrating the rich diversity of Camden and Islington. Re-engaging with in person activities and events was one of the key highlights of 2022. It was wonderful to join in Camden and Islington community festivals and to visit the fantastic range of LGBT+ venues and spaces operating locally. Thank you to everyone who visited our information stalls and engaged with forum[+] during our community outreach work.

Communication and online engagement with forum[+] continued to grow during 2022. We are the most followed and liked London LGBTQ Forum on Facebook and have added more than 200 followers on Twitter. The forum[+] Instagram account launched in July 2022 and we end the year with 470 followers. The forum[+] YouTube Channel has continued to grow with over 1,100 channel views.

forum[+] provides specialist consultation advice and bespoke LGBT+ awareness sessions. Our sessions ensure organisations are up to date with government legislation and they offer better insight and understanding of the LGBT+ communities. Throughout 2022 forum[+] delivered talks and information sessions to the Metropolitan Police, local business, Council partners and voluntary & statutory organisations on a range of LGBT+ matters

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In summary, we are proud to say that despite another year of hurdles and difficulties thrown up by Covid-19, we remained focused on delivering for the Public Benefit and helping our stakeholders, funders and partners to create safer, more sustainable and cohesive communities.

Andrew Sanalitro Treasurer – forum[+]

The Management Committee presents herewith its report and financial statements for the year ended 31 March 2022.

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 (FRS102- effective 1 January 2015 (Charities SORP FRS 102) and the Companies Act 2006.

Structure Governance and Management

forum[+] (‘the Charity’ / ‘the Forum’) is a Registered Charity and a Company Limited by Guarantee. It is governed by its Memorandum and Articles of Association. The Governing body of the Charity is the Management Committee that consists of all the Trustees. The Management Committee leads the process for recruiting new Trustees, as it deems necessary, based on an assessment of the skills and experience needed to govern the Charity.

The Management Committee oversees the work of the Director (who is not a Company Director / Trustee of the Charity under Company law). The Director is responsible for the day to day running and operational Management of the Charity and Forum staff and meets quarterly with the Management Committee.

Our Aims and Objectives

To promote equality and diversity by the elimination of discrimination in relation to Lesbian, Gay, Bisexual and Transgender (‘LGBT’) people living or working in Camden and where appropriate, neighbouring Boroughs in London e.g. Islington, for the benefit of the general public. Our aims fully reflect the purposes that the charity was set up to further.

Ensuring our Work Delivers our Aims

We review our aims, objectives and activities each year. This review looks at

Public Benefit

Our main activities and who we try to help are described below. All our charitable activities focus on the prevention and support of victims of LGBT hate crime and abuse and are undertaken to further our charitable purposes for public benefit in line with the Charity Commission’s Public Benefit general guidance.

5

How our Activities Deliver Public Benefit and Who Used and Benefited from our Services

Advocacy, Community Safety and Policing

The Charity sees local LGBT+ people living in Camden and Islington who experience difficulty at work, in the home, on the streets or when accessing other services. We see people who experience hate crime, bullying, harassment, discrimination, housing needs, social isolation and domestic or sexual violence. Due to formal membership of Camden Council’s and Islington Council’s community safety panels and committees and our unique working relationship with the Police, we can provide a broad offer to service users and our funders.

Outreach

We undertake outreach to community groups and local service providers to raise the profile of our work and the support we provide. One of our primary outcomes is to increase the confidence of our members to deal with issues affecting them due to their sexuality or gender identity. The above goes a long way in supporting this aim. Particularly in 2021/22 we:

Community and Social Empowerment

We run a large programme of events throughout the year to bring local people together, empower LGBT+ residents, inform non-LGBT communities and to break down social isolation within the LGBT+ community. forum[+] contacts the community in a number of ways:

Working with non-LGBT Allies, Partners and the Arts

Although we primarily work with our LGBT+ members we also have a remit to educate and bring together our non-LGBT allies. This helps us achieve a more cohesive community and in 2021/22 we:

6

Staff Volunteering and Skills

The Chair and Trustees recognise the hard work and dedication of the staff managing the services we provide both to individuals, strategic partners and other organisations and we know that none of this is achievable without the many hours given by volunteers to enable us to carry our these services and to allow us to function effectively as a Board.

It is impossible to emphasise enough our gratitude to our staff and volunteers who give so much of their time and dedication to our charity to support our local communities in Camden and Islington.

Particularly in 2021/22 we:

Strategic Partnership

forum[+] acknowledges that a small charity cannot deliver a specialist service to mirror all other local authority services on offer. As a result, we work hard to train local providers, statutory, voluntary and corporate, to ensure access to our members. This will involve a mix of training, support around marketing to local residents and importantly ensuring the services deliver their mandates in a way that produces outcomes to our members.

Specifically, in 2021/22 we:

Financial Review

During the year ending 31 March 2022 the Forum continued with its core grants from Camden Council and Islington Council

Reserves Policy

The Board has examined the charity’s requirements for reserves in light of the main risks to the organisation and the Trustees have formulated a policy whereby the free reserves held by the Charity should be approximately 25% of resources expended. This would enable current activities to continue in the short term should funding drop significantly. For the close of this financial year, we are on target to achieve the objective of the reserves as per the policy.

Trustees

The Trustees, who served during the year, and up to the date of signing, are shown on page 2.

7

Risk Assessment

The Trustees have re-assessed and reviewed the major strategic, business and operational risks, which the charity faces and confirm that systems are established to mitigate the charity’s exposure to those risks.

The Trustees review risk on a yearly basis and a full risk profile has been completed. This is available on request.

Fixed Assets

The Forum's office furniture and computer equipment were acquired at nil or very low cost. In accordance with our accounting policy, they have therefore not been capitalised.

Plans for Future Periods

We will continue to expand our advocacy and strategic plans continuing and expanding on the activities in Camden and Islington in the forthcoming years subject to satisfactory funding arrangements. Plans are also being developed to work on a number of schemes with local organisations in Camden and Islington

The Board recognises the value and importance of strong leadership and good Governance to deliver a strategic service as a strategic partner. The Board will continue focus its attention on Leadership, Governance and aligning itself with best current practice.

Statement of Trustees' Responsibilities

The Trustees (who are also the Directors of the charitable company for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the result of the charitable company for that period. In preparing these statements the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

8

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Independent Examination

Goldwins Limited have been appointed as independent examiners, and in accordance with the provisions of the Companies Act 2006 a resolution will be proposed at the Annual General Meeting (non Public) in December that they be appointed as examiners to the company for the ensuing year.

Approval

Approved and authorised for issue by the Management Committee on 12 January 2023 and signed on its behalf by:

………………………..

Andrew Sanalitro Treasurer - forum[+]

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Independent examiner’s report To the members of Forum + Ltd

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Anthony Epton BA FCA CTA FCIE Goldwins Chartered accountants 75 Maygrove Road West Hampstead London NW6 2EG

Date: 30/01/2023

10

Forum+ Ltd Statement of financial activities

(incorporating an income and expenditure account) For the year ended 31 March 2022

Note
Income from:
Charitable activities
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
4
Total expenditure
5
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income/ (expense) for the year		 Unrestricted
£
31,408
31,408
6,137
-
6,137
25,271
25,271
66,160
91,431		 Restricted
£
157,500
157,500
-
126,612
126,612
30,888
30,888
-
30,888		 2022
Total
£
188,908
188,908
6,137
126,612
132,749
56,159
56,159
66,160
122,319		 2021
Total
£
147,900
147,900
4,066
118,917
122,983
24,917
24,917
41,243
66,160

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

11

Forum+ Ltd Balance sheet As at 31 March 2022

Note
Fixed assets:
8
Current assets:
Debtors
9
Liabilities:
10
11
Total unrestricted funds
General funds
Total funds
Restricted funds
Total net assets
Funds
Tangible assets
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets		 2022
£
4,315
116,889		 2022
£
4,365
117,954		 2021
£
500
71,066		 2021
£
2,248
63,912
121,204
(3,250)		 71,566
(7,654)
91,431 66,160
122,319 66,160
30,888
91,431		 -
66,160
122,319 66,160

For the Financial Year ended 31 March 2022, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirments of the Companies Act 2006 with respect to accounting records and preparation of accounts.

The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved by the trustees on 12/01/2023 and signed on their behalf by:

Bettina Ratcliffe - Chair

Company registration no. 05132434

The attached notes form part of the financial statements.

12

Forum+ Ltd Notes to the financial statements For the year ended 31 March 2022

1 Accounting policies

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 (Charities SORP FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. 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 amounts of assets and liabilities within the next reporting period.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured

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 for the provision of specified service is deferred until the criteria for income recognition are met.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation 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), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the

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.

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Forum+ Ltd Notes to the financial statements For the year ended 31 March 2022

1 Accounting policies (continued)

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.

Expenditure

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:

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 Trusts artistic 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 4.

Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Freehold property 2%
Fixtures and fittings 25%
Computer equipment 33%
Motor vehicles 25%

Investment properties

Investment properties are included in the balance sheet at fair value and are not depreciated. Any change in fair value is recognised in the statement of financial activities. The valuation method used to determine fair value will be stated in the notes to the accounts.

Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities.

14

Forum+ Ltd Notes to the financial statements For the year ended 31 March 2022

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

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.

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.

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.

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.

Pensions

Insert pension policy in respect of individual scheme.

15

Forum+ Ltd

Notes to the financial statements For the year ended 31 March 2022

2
Detailed comparatives for the statement of
Income from:
Charitable activities:
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
3
Income from charitable activities
London Community Foundation
LB Camden
Islington Council
Other income
Total income from charitable activities		 financial activities
2021
£
39,150
39,150
4,066
10,167
14,233
24,917
24,917
41,243
66,160
Unrestricted
£
£
-
-
-
157,500
30,000
-
1,408
-
31,408
157,500
Restricted
Unrestricted		 2021
£
108,750
108,750
-
108,750
108,750
-
-
-
-
2022
Total
£
-
157,500
30,000
1,408
188,908
Restricted		 2021
Total
£
147,900
147,900
4,066
-
118,917
122,983
24,917
-
24,917
41,243
66,160
2021
Total
£
12,500
108,750
26,250
400
147,900

16

Forum+ Ltd

Notes to the financial statements

For the year ended 31 March 2022

4 Analysis of expenditure Current year

Staff costs
Other Staff costs
Direct costs
Premises costs
Professional & consultancy fees
Office Supplies and other office costs
Telephone and IT support
Subscription
Bank Charges
Volunteers Expenses
Independent examination
Legal fees
Support costs
Total expenditure 2022		 Fundraising
£
-
-
6,137
-
-
-
-
-
-
-
-
-
6,137
-
6,137		 Charitable
activities
£
63,898
-
-
-
-
-
-
-
-
-
-
-
63,898
62,714
126,612		 Support
costs
£
25,431
1,547
-
18,595
3,060
307
6,214
2,753
9
40
2,150
2,608
62,714
(62,714)
-		 2022
Total
£
89,329
1,547
6,137
18,595
3,060
307
6,214
2,753
9
40
2,150
2,608
132,749
-
132,749		 2021
Total
£
101,364
786
4,066
9,031
2,030
245
1,260
2,582
6
-
1,600
13
122,983
-
122,983

Of the total expenditure, £6,137 was unrestricted (2021: £14,233) and £126,612 was restricted (2021: £108,750).

4b Analysis of expenditure
Prior year
Staff costs
Other Staff costs
Direct costs
Premises costs
Professional & consultancy fees
Office Supplies and other office costs
Telephone and IT support
Subscription
Bank Charges
Sundry
Donation paid
Volunteers Expenses
Independent examination
Legal fees
Support costs
Total expenditure 2020		 Fundraising
£
-
-
4,066
-
-
-
-
-
-
-
-
-
-
-
4,066
-
4,066		 Charitable
£
78,003
-
-
-
-
-
-
-
-
-
-
-
-
-
78,003
40,914
118,917		 Support
£
23,361
786
-
9,031
2,030
245
1,260
2,582
6
-
-
-
1,600
13
40,914
(40,914)
-		 2021
£
101,364
786
4,066
9,031
2,030
245
1,260
2,582
6
-
-
-
1,600
13
122,983
-
122,983		 2020
£
107,635
1,090
6,484
16,080
7,754
2,040
2,531
2,599
7
-
-
146
1,600
43
148,009
-
148,009

Of the total expenditure, £14,233 was unrestricted (2020: £80,509) and £108,750 was restricted (2020: £67,500).

17

Forum+ Ltd

Notes to the financial statements For the year ended 31 March 2022

5 Net income / (expenditure) for the year

Net income / (expenditure) for the year
This is stated after charging / (crediting): 2022 2021
£ £
Operating lease rentals:
Property 15,990 5,471
Depreciation 1,202 2,257
Independent examination fees 1,750 1,600

6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2022
£
84,520
4,250
559		 2021
£
94,226
5,345
1,793
89,329 101,364

No member of staff received emoluments of more than £60,000 in this year (2021: None).

The total employee benefits including pension contributions of the key management personnel were £50,862 (2021: £46,723).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: £nil) neither were they reimbursed expenses during the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Charitable activities 2022
No.
3		 2021
No.
3
3 3

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

18

Forum+ Ltd

Notes to the financial statements For the year ended 31 March 2022

8
Tangible fixed assets
Cost
At the start of the year
Additions in year
Disposals in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year
9
Debtors
Other debtors
Taxation and social security
10
Creditors: amounts falling due within one year
Taxation and social security
Accruals
11a Analysis of net assets between funds - current year
Tangible fixed assets
Net current assets
Net assets at the end of the year
11b Analysis of net assets between funds - prior year
Tangible fixed assets
Net current assets
Net assets at the end of prior year		 General
unrestricted
£
4,365
87,066
91,431
General
unrestricted
£
2,248
63,912
66,160		 £
8,235
3,319
-
Computer
equipment		 Total
£
8,235
3,319
-
11,554 11,554
5,987
1,202
-		 5,987
1,202
-
7,189 7,189
4,365 4,365
2,248 2,248
2022
£
500
3,815		 2021
£
500
-
4,315 500
2022
£
-
3,250		 2021
£
1,614
6,040
3,250 7,654
Restricted
£
-
30,888		 Total
funds
£
4,365
117,954
30,888 122,319
Restricted
£
-
-		 Total
funds
£
2,248
63,912
- 66,160

19

Forum+ Ltd Notes to the financial statements For the year ended 31 March 2022

12a Movements in funds
(current year)
Restricted funds:
LB Camden
Total restricted funds
Unrestricted funds:
General funds
Total unrestricted funds
Total funds
12b Movements in funds
(prior year)
Restricted funds:
LB Camden
Total restricted funds
Unrestricted funds:
General funds
Total unrestricted funds
Total funds		 £
-
-
66,160
66,160
66,160
£
-
-
41,243
41,243
41,243
At the start
of the year
At the start of
the year		 £
157,500
157,500
31,408
31,408
188,908
£
108,750
108,750
39,150
39,150
147,900
Income
Income		 £
126,612
Expenditure		 £
30,888
At the end
of the year
126,612 30,888
6,137 91,431
6,137 91,431
132,749 122,319
£
108,750
Expenditure		 £
-
At the end
of the year
108,750 -
14,233 66,160
14,233 66,160
122,983 66,160

13 Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Less than 1 year
1 - 5 years
Over 5 years		 Property
2022
£
-
-
-
-		 2021
£
-
9,000
-
9,000		 Equipment
2022
£
-
-
-		 2021
£
-
-
-
- -

14 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.

15 Related party transactions

There are no related party transactions to disclose for 2022 (2021: none).

20