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2022-03-31-accounts

Charity Number: 1122461

National Ugly Mugs

Report and financial statements For the year ended 31 March 2022

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Trustee’s Annual Report
FYE 2022
National Ugly Mugs (NUM)
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Website: www.nationaluglymugs.org Email: Admin@nationaluglymugs.org Telephone: 0161 629 9861 Charity No. 1122461

National Ugly Mugs 209 Greenfish Resource Centre 46-50 Oldham Street Manchester M4 1LE

Contents Table of Figures _________ 2 A Message from Trustees _______ 4 Trustees Report – Year End 31[st] March 2022 _______ 5 Main Objectives and Activities ____________ 6 Our Mandate ___________ 6 Our Principles _____________ 6 Sex Workers First ___________ 6 Quality Support _______________________________________________________________________________ 6 Learning and Innovation ________________________________________________________________________ 6 Charitable Objectives ___________ 7 Main Aims _______________ 7 NUM’s Main Activities _____________ 8 NUM in NUMbers__________ 8 The Case Work Team: Survivor Support Services _______ 8 Engagement with Police _________ 9 Reports of Harm, Alerting and Engagement with Community and Public Services ____ 10 Mental Health Support Services ________ 11 Racial Justice ___________ 11 NUMbrella Lane ____________ 12 Research and Development_________ 13 Vocational Support Services __________ 13 Systemic Advocacy & Community Education ___________ 13 Achievements and Performance __________ 14 Digital Build and features as of March 31 2022 ___________ 14 Looking Ahead: Aims for FYE 2023 ________ 15 Structure, Governance and Management _____ 16 Finance _________ 17 Reserves policy_____________ 17 Trustees Responsibilities in Relation to the Financial Statements ___ 18 Independent Examiners’ Report ________ 19_

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Table of Figures

Figure 1: Membership Statistics ......................................................................................................................................... 8 Figure 2: Casework Support ............................................................................................................................................... 9 Figure 3: Information Sharing with Police........................................................................................................................... 9 Figure 4: Reports, Alerts and Police Consent_1 ................................................................................................................. 10 Figure 5: Reports, Alerts and Police Consent_2 ................................................................................................................. 10

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Charity number: 1122461

Registered office and operational address:

Unit 209, Green Fish Resource Centre, 46-50 Oldham Street, Manchester M4 1LE

National Ugly Mugs (NUM) (formerly known as The UK Network of Sex Work Projects (UKNSWP)

Trustees Trustees who served during the year and up to the date of this report were as follows: Sian Prime Chair James Osborne Treasurer Dr. Mary Laing Academic Lead Dr. Laura Graham Academic Lead Megan Prescott Trustee Rebecca Kemp Digital Lead

Trustees who held title to property belonging to the charity during the reporting period or at the date of approval were:

Sian Prime Chair James Osborne Treasurer Dr. Mary Laing Academic Lead Dr. Laura Graham Academic Lead Megan Prescott Trustee Key management Dr. Raven Bowen Chief Executive Officer personnel Bankers CAF (Charities Aid Foundation) Bank 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4TA The Co-operative Bank Business Customer Services, PO Box 250, Skelmersdale WN8 6WT Independent Jennifer Daniel FCCA DChA Examiner Slade & Cooper Limited Beehive Mill, Jersey Street, Ancoats, Manchester, M4 6JG

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A Message from Trustees

2021 has been an important and busy year for NUM. The COVID-19 pandemic continued to present challenges to sex workers as lockdowns continued at the beginning of the year and transitions out of lockdown into new rules occurred throughout the year. Many businesses could not return due to lost revenue, while others continued to work online, profoundly changing the shape of urban areas across the country. As a result of job losses, and economic downturn, many people began to engage or increased their engagement in the sex industry. NUM continued to provide support throughout these challenging times, working with sex workers and sex worker-led groups to prioritise sex workers’ safety. There has been an increase this year in reports received, case work undertaken, and alerts sent from 2020 (detailed below), demonstrating the ongoing crucial importance of NUM’s work.

NUM has also continued to develop its mental health services, including the launch of digital and in-person mental health support group sessions. NUM continues (from 2020) to provide support for three free one-to-one therapy sessions for sex workers, and hosts sex worker-friendly therapists. This sits alongside the central case work support provided by NUM, recognising the importance of a holistic approach to sex workers’ wellbeing.

Perhaps the most significant development this year was the launch of NUM’s new digital platform in June 2021. Funded by a 3-year grant from the National Lottery Community Fund, the new platform has radically improved the reporting process and allowed sex workers to contact case workers using live chat. The platform also offers a new sex worker-only Members Area, providing information and advice to sex workers directly, an enhanced NUM checker tool, and a secure location for NUM staff to store and manage data.

With the support of investors and sex workers, in November 2021, NUM took over the Umbrella Lane project, based in Scotland, renaming it NUMbrella Lane. NUMbrella Lane offers a safe, collective physical space in Glasgow for sex workers to attend drop ins, seek community support, access language support, and pick up free safe sex supplies and food. NUMbrella lane also hosts a NUM case worker, and networks with local organisations and practitioners to expand what is available to Scottish sex workers. NUMbrella lane is also supporting the Lived Experience Advisory Group (LEAG) inherited from Umbrella Lane. LEAG will continue to shape the service to meet the needs of our members.

NUM has developed its focus on lived expertise by experience, hiring and working with sex workers, and being led by community needs. This focus informs all aspects of NUM, including research. The sex worker Research and Development team has undertaken and published on a number of projects in 2021, including image based sexual abuse, masculinity in sex work, financial discrimination, and racial justice. The CEO, Dr. Raven Bowen, also published a book, Work, Money and Duality, documenting the experiences of those who balance sex work with mainstream job, which informs research and NUM services, such as the vocational support services project.

Alongside case work, enhanced support for sex workers, and research, NUM continues its work in policy advocacy and education. The CEO and other staff have met with MPs, responded to consultations, attended conferences, and been involved in national VAWG strategy development. The expansive range of activities and services provided by NUM demonstrate the continued growth of the charity, and the dedication and hard work of the CEO and the staff.

The following report summarises the FYE ending March 2022.

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– Trustees Report Year End 31[st] March 2022

The trustees present their report and the unaudited financial statements for the financial year end 2022.

Reference and administrative information set out on page 3 forms part of this report. The financial statements comply with current statutory requirements, the charity’s trust deed/constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

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Main Objectives and Activities

National Ugly Mugs (NUM) began as a pilot project and was founded in 2012 after 10 years of advocacy to the Home Office from practitioners, police officials and researchers who called for a centralised service that managed reports of harm to sex workers. NUM is now the largest sex worker-serving violence prevention and survivor support service in the UK offering digital, individualised and in-person services. We work by, for and with sex workers of all genders, backgrounds, and types of work. Ultimately, NUM aims to improve the rights, safety, and leadership of sex workers in influencing the social world and working conditions and policy, through work with key stakeholders.

Our Mandate

Ending all forms of violence against sex workers and ending the conditions that lead to survival sex.

Our Principles

NUM worked with an organisational developer to establish principles to guide our work, prioritisation and decision-making and replace our former values of Integrity, Inclusion, Compassion and Contribution. They are as follows:

Sex Workers First

NUM privileges lived experiences in sex industries as a primary way of knowing and responding to the safety, health, and rights priorities of these populations.

NUM hire and collaborates with sex workers and sex worker-led groups in the UK and around the world that work towards ending all forms of violence, oppression, and poverty.

Safety is a top priority for NUM, and we believe that sex workers have the right to be safe while in sex industries.

Quality Support

NUM works in a practical sense with sex workers to prevent violence or to support victims and survivors in seeking justice, health, and recovery from the harms that they experience.

NUM tackles achievable goals around ending the conditions that lead to destitution and survival sex, such as poverty and fighting for the equitable inclusion and treatment of sex workers in all aspects of civil society

Learning and Innovation

As a learning organisation, NUM creates ways to learn and grow. It's not about perfection, it's about finding ways to best support our beneficiaries and ensure that our services are relevant and sustainable.

Innovating helps NUM to be dynamic in its approach to delivering on its mission and guides What (services/research/education/advocacy) we do, Why we do it (outcome/impact to sex workers), How (approach/methodology) and When (now/later/never).

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Charitable Objectives

  1. To promote public safety and the prevention of crime by the provision of safety training, information, and resources.

  2. To preserve, protect and promote good health by providing information and support services.

  3. To promote the rights and entitlements of sex workers as equal citizens by providing advocacy, information, and support services.

NUM has adopted a broader definition of violence that include interpersonal violence and also structural and state violence. NUM’s main activities undertaken in relation to our mandate include the provision of victim/survivor support case work to ensure quality care to sex workers who survive violence; harm prevention information and digital tools; and the provision of emergency resources to those fleeing abuse, needing to take breaks from sex work and to reduce forced labour and survival sex.

NUM works with sex workers to identify barriers and discrimination and aid their access to support and resources within NUM, the community, and public services (health, housing, policing, etc.). We process reports of harm and share timely alerts to prevent further violence against diverse communities of adults in sex industries. Furthermore, with the consent of sex workers, we share information and intelligence in pursuit of offenders to improve overall community and public safety and towards advancing human and labour rights agendas, systems, and policy change.

In addition to this NUM provides in-person and online sex worker-only spaces, events, and activities; leads community-based research that informs program development and expansion, community education; and systemic advocacy to change the structures, policies and practices that contribute to violence against sex workers.

Main Aims

The trustees review the aims, objectives, and activities of the charity each year. This report looks at what NUM 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.

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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.

NUM’s Main Activities

NUM’s main activities are summarised below by workstream. All NUM’s charitable activities are undertaken in furtherance of our mandate and charitable purposes and are for the public benefit.

NUM in NUMbers

Figure 1: Membership Statistics

NUM had a total of 8,097 members as of 31 December 2021. 6963 were active UK-based sex workers and sex industry venues and 1134 comprised sex worker support practitioner organisations, shelters, doctors’ surgeries and other community partners that interact with sex workers around the country.

The Case Work Team: Survivor Support Services

The NUM Case Work team comprises Independent Sexual Violence Advisors (ISVAs), rape crisis and sex industry experts who provide survivor-centred and trauma-informed support to prevent violence, as well as direct support to individuals to heal and recover from harm. This small and diverse team provides individualised support to sex workers nation-wide, ensuring that they receive high quality, non-judgemental support that is sensitive to their unique needs and priorities.

“It was amazing to have someone to speak to when I reported an aggressive potential client as I

have been also asked about what measures I could take to protect myself and been given good advice”

In 2021, apart from brief contacts for information, referrals, and resources (that we do not currently document), the case work team provided individualised support to 593 sex workers, including brief interventions to 305 people, ISVA support to 221 survivors, and intensive longer-term support to 67 people. A further 492 were given

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vouchers to use at supermarkets to obtain emergency food and health supplies for themselves and their dependants. We would like to thank the funders and donors who make these emergency vouchers possible and support us in reducing survival sex associated with food poverty.

Figure 2: Casework Support

Engagement with Police

Every individual who reports to NUM controls what happens to them and their information. NUM operates with the consent of sex workers, and only shares information with others if survivors give us permission to do so. We have been monitoring consents to share information among our members since 2012. Sex workers choose whether to share their reports through alerts to other sex workers, share anonymously with police intelligence, or provide full reports engaging police in their justice-seeking efforts. In recent years we have seen a steady decline in sex workers’ interest in accessing police and working through the legal system to gain the support they need to heal and recovery from harm. This does not come as a surprise to us as public trust in police has also declined due to police activities associated media reporting. We surveyed sex workers about their reporting practices in the past and shared their insights in the journal article: 'Why Report? Sex Workers who Use NUM ' Opt out of Sharing Victimisation with Police .

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Consent: Police
100%
80%
60%
40%
20%
0%
2012 2019 2020 2021
Full Consent Anon. Consent
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In 2021, not only has full consent to share incidents of harm with police remained at 8%, but there has also been a drastic reduction in consent to share information with police intelligence anonymously, from 95% in 2012, to 69% in 2020 and 51% in 2021.

This 18% drop in anonymous reporting rates in just one year, when there are no risk to sex workers of being outed or criminalised, signals an accelerated decline of trust in policing and the legal system. Based on these numbers, police intelligence are made aware of just over half of the harms against sex workers reported to NUM and 92% of our members chose not to have police involved after they’ve been victimised.

Figure 3: Information Sharing with Police

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Figure 4: Reports, Alerts and Police Consent_1

Reports of Harm, Alerting and Engagement with Community and Public Services

Note to Readers: Due our digital build and issues with data migration to our new platform in June 2021, we were unable to capture the total accounts of harm within these reports, total harm types, and other important statistics. The following information is based on reports submitted to NUM between July and December 2021. This issue only affects 2021, and we will have improved capacity to capture data and share information in subsequent reports.

Although reporting has been relatively low since the height of the COVID-19 pandemic, we received and processed 492 reports of harm to sex workers in 2021. Most reports came from sex workers who were based on London, the Midlands, the Northwest and Yorkshire and Humberside. The most common locations where sex workers have experienced harm included outdoors, their homes, the perpetrators home, over the phone and online.

Figure 5: Reports, Alerts and Police Consent_2

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The most frequent incident types were physical assault, refusal to pay, boundary pushers, malicious communications, stalking and harassment, and sexual assault.

In 2021, NUM sent 371,332 alerts to sex workers warning then about individuals and conditions that posed a threat to their safety and lives. In 2021, 52 alerts were sent on behalf of police forces aimed to warn sex workers about individuals that could cause them harm or were related to police appealing to sex workers for more information about men who were a threat to the community.

The total number of life-saving alerts sent since NUM’s inception in 2012 is 1.72 million .

Mental Health Support Services

In 2021, we provided 5 digital mental health support group sessions:

  1. Emotional regulations and how to look after your mental health, with Silva Neves (18th February) – The aim of this workshop was to briefly teach about some basic psychological processes that automatically happens when people are upset and distressed.

  2. An introduction to Solution-focused Hypnotherapy, for dealing with Stress, Anxiety & Depression, with George Lewis (4th March) - In this session, attendees were taken through a typical SFH session, learning a few tips to help them deal with stress, anxiety and depression.

  3. Understanding Grief and Loss, with Silva Neves (18th March) - In this workshop participants learned about the relationship between loss and grief from a psychological and emotional point of view: how it manifests and how the grief process unfolds.

  4. Introduction to Dialectical Behaviour Therapy Skills for Surviving a Crisis, with Sophia Graham. (27th April) - This session was about developing skills to survive an emotional crisis.

  5. ’Sex Worker Friendly Therapy: What does this look like?’, with Fiona Gilbertson (1[st] June) - The session took a collaborative approach to discuss the issues and barriers faced by sex workers when attempting to access mental health support and therapy.

Several sex workers attended these sessions, and we look forward to working with therapists to host more in the coming year. We also host several sex worker-friendly therapists in our directory and provide NUM therapy packages that fund 3 free sessions to sex workers for one-on-one therapy.

Racial Justice

In July 2021 NUM was successful in securing a grant of £108,500.00 over 24 months from the Joseph Rowntree Charitable Trust to undertake a Racial Justice project ‘Rights, Recognition and Redress: Amplifying the Voices BPOC (Survival) Sex Workers about Racism, Safety and Police Protection’. This project built on interviews NUM undertook with a small group of sex workers of colour/black- people of colour (WOC/BPOC) and migrants of colour during COVID-19. In these interviews, we sought insights about how NUM can better serve this population and participants shared stories of how they were treated at the hands of police and fears about the personal costs associated with reporting the violence they experience. We appointed a new Racial Justice Project Coordinator and recruited two Research Assistants to support the project. Throughout the first 8 months of the Racial Justice Project, the team:

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During FYE 2023 the Racial Justice Project hopes to continue researching into the societal harms experienced by sex workers of colour, organise the first Racial justice for sex workers community healing event in London, and begin the writing of a book examining the findings of the project, co-authored with our CEO.

NUMbrella Lane

In late 2021 NUM worked with SISU, a Scottish CIO that ran the Umbrella Lane Project, to support its closure. NUM had worked in partnership with Umbrella Lane for several years, coordinating case work where sex workers survived violence and were seeking (legal) remedy; sharing resources such as COVID-19 emergency response resources to sex workers in Scotland and throughout the UK; and joint research, as well as submissions of evidence to government to inform strategies such and ending VAWG. It was important to both organisations that Scottish sex workers had a place of respite, to improve their mental health and wellbeing, to support each other, and to obtain information and resources in a judgement-free space that they controlled. Although the delivery of in-person services was a new venture for NUM, providing sex worker services, by, for and with the population was not. We were honoured to have been asked by the community to take up this important responsibility and continuing Umbrella Lanes’ legacy of providing a safe, sex worker-only wellbeing services in Scotland.

NUMbrella Lane is unique in that it is the only non-abolitionist wellness space available to sex workers in Scotland. We were able to expand what was available to the population in terms of practical support to improve the safety, community connections and wellbeing. We have a focus on marginalised populations within this community and aims to increase sex workers’ safe and equitable access to community resources as well as state supports, such as income assistance, housing, mental health support through our in-house Mental Health Support service. Our increased presence as part of the Scottish support services community has helped to reduce the isolation and stigma felt by sex workers. We were able to recruit a NUMbrella Lane Coordinator who has extensive experience working with sex workers and important language skills to support our outreach to oppressed migrant populations. Drop-in sessions for sex workers will begin during FYE 2023 and we hope to engage the community in shaping and continuing NUMbrella Lane.

We are grateful to the funders who are invested in NUMbrella Lane and the health and welfare of Scottish sex workers. We thank the The Robertson Trust, Tudor Trust, Esmeé Fairbairn Foundation, the Glasgow Community Mental Health and Wellbeing Fund and The National Lottery Community Fund (Scotland)

“NUMbrella Lane is relaxing, there is no fear or stigma. I felt very isolated before...but I am making new friends at NL now.”

-Sex Worker, Scotland Needs Assessment Survey

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Research and Development

NUM led several community-based research projects in 2021/2 with research and development (R&D) team members and sex work research scholars. We also restructured the R&D team itself to embed them more significantly into NUM work streams, ensuring that these community members have clear tasks, significant roles, and real power and influence.

Research completed to March 2022 included:

 Visual Violence and Image-Based Abuse  Handsome Pay: Masculine perspectives on being rewarded in sexual transactions

 Financial Discrimination

 Sex Workers of Colour

We aim to build on the findings of these projects and utilise them to inform advocacy, education, and service development.

Vocational Support Services

NUM is currently developing a Vocational Support Service to improve the avenues and increase material support to sex workers who desire to move into mainstream work or to blend sex work with other jobs and income. We will embark upon a research study of London-based sex workers, called ‘Leaving the Game’ that will identify the barriers they face to achieving the type and quality of work and careers they want. Findings will inform the mapping of vocational resources and facilitate the development of networks, materials and programming that support leaving the game. The project will develop London vocational support pathways with and for sex workers, and inform the policy changes to employment, Universal Credit, housing, and health, etc. necessary for the exploration of vocation and career change.

Systemic Advocacy & Community Education

Throughout 2021/22, NUM has continued to advocate for the rights and recognition of sex workers across political, academic, professional, and public spheres.

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Achievements and Performance

Digital Build and features as of March 31 2022

As part of our The National Lottery Community Fund 3-year grant, NUM’s new platform went live in June 2021 and hosts the following:

90% of respondents in NUM’s membership survey stated that they feel safer knowing NUM exists

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Looking Ahead: Aims for FYE 2023

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Structure, Governance and Management

National Ugly Mugs converted to a Charitable Incorporated Organisation (CIO) on 30th October 2019 to better serve the objectives of the organisation. It was previously registered as a charity with the Charity Commission, constituted under a trust deed dated June 2002 and now works to its Constitution.

Appointment of trustees

As set out in the Constitution, trustees are elected by existing trustees of the CIO at Annual General meetings and serve for a period of 3 years.

Trustee induction and training

All trustees will be required to join the board for an initial 6-month induction period. After this 6-month period they will meet with the Chair and one other member of the board to feedback about whether they wish to continue as a trustee. The Chair will provide feedback on the contribution that the trustee has made during the 6-month induction period. All trustees are given and sign a code of conduct and are fully supported by the existing board.

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

Organisation

The board of trustees administers the charity. The board normally meets every quarter during the year and constitutionally they must hold 2 ordinary meeting each year. A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity.

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Finance

The charity furthers its charitable purposes for the public benefit and has demonstrated its success in preventing crime, bringing perpetrators of serious offences to justice and improving the safety of sex workers. The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities, and setting the policies for the year.

Investment powers and policy

The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in an interest-bearing deposit account.

Reserves policy

Reserves policy and going concern

The balance held in unrestricted reserves at 31st March 2022 was £264,338 of which £259,690 are free reserves, after allowing for funds tied up in tangible fixed assets.

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.

The Charity’s main source of core income is grant funding from Charitable Trusts and Foundations. Additional grants for specific projects enhance the existing work of the charity and income from donations support the delivery of NUM services. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease.

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Trustees Responsibilities in Relation to the Financial Statements

Statement of responsibilities of the trustees

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

Approved on behalf of the Board of Trustees

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Sian Prime Chair

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ James Osborne Treasurer

Date: 24/01/2023

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Independent examiner’s report

to the trustees of

National Ugly Mugs

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] March 2022 which are set out on pages 20 to 39.

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:

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.

Jennifer Daniel FCCA DChA

Slade & Cooper Limited, Chartered Certified Accountants Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG Date…………………….

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National Ugly Mugs

Statement of Financial Activities

for the year ended 31 March 2022

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
252,101
Charitable activities
4
500
5
35,591
Total income
288,192
Expenditure on:
Raising funds
6
7,773
Charitable activities:
7
252,584
Total expenditure
260,357
27,835
9
27,835
Transfer between funds
4,642
Net movement in funds for the year
32,477
Reconciliation of funds
Total funds brought forward
231,861
Total funds carried forward
264,338
Other trading activities
Net income/(expenditure) before
net gains/(losses) on investments
Net income/(expenditure) for the
year		 Restricted
funds
£
-
266,861
-
266,861
-
304,553
304,553
(37,692)
(37,692)
(4,642)
(42,334)
97,571
55,237		 Total funds
2022
£
252,101
267,361
35,591
555,053
7,773
557,137
564,910
(9,857)
(9,857)
-
(9,857)
329,432
319,575		 Total funds
2021
£
143,581
753,352
51,778
948,711
11,413
781,042
792,455
156,256
156,256
-
156,256
173,173
329,429

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

20

National Ugly Mugs

Balance Sheet

as at 31 March 2022

Note
£
£
Fixed assets
Tangible assets
14
4,648
Total fixed assets
4,648
Current assets
Debtors
15
12,104
Cash at bank and in hand
16
319,177
Total current assets
331,281
Liabilities
Creditors: amounts falling
due in less than one year
17
(16,354)
Net current assets
314,927
Net assets
319,575
Funds of the charity:
Restricted income funds
19
55,237
Unrestricted income funds
20
264,338
Total charity funds
319,575
2022		 £
£
7,927
7,927
50,144
280,668
330,812
(9,307)
321,505
329,432
97,571
231,861
329,432
2021		 £
£
7,927
7,927
50,144
280,668
330,812
(9,307)
321,505
329,432
97,571
231,861
329,432
2021
7,927
321,505
329,432
97,571
231,861
329,432

The notes on pages 23 to 39 form part of these accounts.

Approved by the trustees on _____ and signed on their behalf by:24/01/2023

21

National Ugly Mugs

Statement of Cash Flows for the year ending 31 March 2022

Note
2022
£
Cash provided by/(used in) operating activities
22
40,693
Cash flows from investing activities:
Purchase of tangible fixed assets
(2,184)
Cash provided by/(used in) investing activities
(2,184)
38,509
Cash and cash equivalents at the beginning of the year
280,668
Cash and cash equivalents at the end of the year
319,177
Increase/(decrease) in cash and cash
equivalents in the year		 2021
£
11,949
(9,580)
(9,580)
2,369
278,299
280,668

22

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022

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 Charities Act 2011 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.

National Ugly Mugs 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.

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.

23

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (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.

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.

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.

On receipt, donated 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 period of receipt.

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.

24

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

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.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 8.

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 £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Computers & office equipment

33.33% on cost

25

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

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.

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.

26

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

2 Legal status of the charity

The charity is a charitable incorporated organisation, registered as a charity in England & Wales.

3 Income from donations and legacies

Current reporting period
Donations
General grants:
Open Society
Esmee Fairbairn Foundation
Police Contribution
NHS England
Manchester City Council
Tudor Trust
Leathersellers
Total
Previous reporting period
Donations
General grants:
Tudor Trust
Open Society
Esmee Fairbairn Foundation
John Ellerman Foundation
Police Contribution
Total		 Unrestricted
£
23,919
58,638
66,000
23,560
9,990
4,994
50,000
15,000
252,101
Unrestricted
£
18,486
2,000
31,095
30,000
30,000
32,000
143,581		 Restricted
£
-
-
-
-
-
-
-
-
-
Restricted
£
-
-
-
-
-
-
-		 Total 2022
£
23,919
58,638
66,000
23,560
9,990
4,994
50,000
15,000
252,101
Total 2021
£
18,486
2,000
31,095
30,000
30,000
32,000
143,581

27

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

4 Income from charitable activities

Current reporting period
Training
Restricted grants:
Catalyst
Comic Relief
National Lottery Community Fund Digital
National Lottery Community Fund Org Development
Glasgow Fund
JRCT
Robertsons Trust
Tudor Trust UL
Total
Previous reporting period
Training
Restricted grants:
Viva Street Covid Match Funding
Catalyst
Leathersellers
London Funders
National Lottery Community Fund Covid
National Lottery Community Fund Digital
London Community Foundation (MOPAC)
Esmee Fairbairn Foundation
Comic Relief Covid
Comic Relief
Total		 Unrestricted
£
500
-
-
-
-
-
-
-
-
500
Unrestricted
£
2,113
-
-
-
-
-
-
-
-
-
-
2,113		 Restricted
£
-
2,367
19,743
148,152
5,000
8,475
27,124
36,000
20,000
266,861
Restricted
£
-
100,000
3,477
15,000
63,784
309,550
158,253
8,352
15,000
35,700
42,123
751,239		 Total 2022
£
500
2,367
19,743
148,152
5,000
8,475
27,124
36,000
20,000
267,361
Total 2021
£
2,113
100,000
3,477
15,000
63,784
309,550
158,253
8,352
15,000
35,700
42,123
753,352

28

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

5 Income from other trading activities

Income from other trading activities
Consultancy and Public Speaking
Corporate income
Merchandise		 2022
£
1,738
33,913
(60)
35,591		 2021
£
10,282
41,496
51,778

All income from other trading activities is unrestricted.

6 Cost of raising funds

Cost of raising funds
Fundraising fees
Merchandise costs
Advertising and marketing		 2022
£
1,866
-
5,907
7,773		 2021
£
2,266
2,019
7,128
11,413

All expenditure on cost of raising funds is unrestricted.

29

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

7 Analysis of expenditure on charitable activities

Current reporting period
Staff costs
Training
Bulk emailing and texting
Conferences
Refreshments
Emergency food provision
Subscriptions
IT costs
Telephone
Website costs
Minor equipment
Post, printing & stationery
Depreciation
Sundries
Restricted expenditure
Unrestricted expenditure
Support costs (see
note 8)
Governance costs
(see note 8)		 Total 2022
£
357,669
1,769
10,811
383
337
63
748
17,752
1,929
57,112
1,318
463
5,463
7
2,320
98,993
557,137
2022
£
304,553
252,584
557,137

30

National Ugly Mugs

7 Analysis of expenditure on charitable activities (continued)

Notes to the accounts for the year ended 31 March 2022 (continued)

Previous reporting period
Staff costs
Covid match funding
Training
Bulk emailing and texting
Conferences
Emergency food provision
Project evaluation
Subscriptions
IT costs
Telephone
Website costs
Minor equipment
Post, printing & stationery
Depreciation
Sundries
Restricted expenditure
Unrestricted expenditure
Governance costs
(see note 8)
Support costs (see
note 8)		 Total 2021
£
363,368
100,000
55
11,983
637
115,075
921
301
13,120
2,291
118,801
1,111
945
5,907
41
950
45,536
781,042
2021
£
731,191
49,851
781,042

31

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

8 Analysis of governance and support costs

Current reporting period
Basis of
apportionment
Accountancy fees
type of expense
Bank charges
type of expense
Repairs & maintenance
type of expense
Consultancy
type of expense
Staff costs
type of expense
Staff training
type of expense
Professional fees
type of expense
Rent
type of expense
Insurance
type of expense
Payroll bureau
type of expense
HR expenses
type of expense
Staff travel
type of expense
Trustee travel
type of expense
Management and supervision
type of expense		 Support
£
-
164
106
40,349
4,771
5,169
13,692
18,590
953
1,730
9,825
2,381
138
1,125
98,993		 Governance
£
2,320
-
-
-
-
-
-
-
-
-
-
-
-
-
2,320		 Total 2022
£
2,320
164
106
40,349
4,771
5,169
13,692
18,590
953
1,730
9,825
2,381
138
1,125
101,313
Previous reporting period
Basis of
apportionment
Accountancy fees
type of expense
Software
type of expense
Bad debts
type of expense
Bank charges
type of expense
Consultancy
type of expense
Staff costs
type of expense
Staff training
type of expense
Rent
type of expense
Insurance
type of expense
Payroll bureau
type of expense
HR expenses
type of expense
Management and supervision
type of expense		 Support
£
-
643
8,000
98
13,632
695
4,690
11,204
783
1,786
1,950
2,055
45,536		 Governance
£
950
-
-
-
-
-
-
-
-
-
-
-
950		 Total 2021
£
950
643
8,000
98
13,632
695
4,690
11,204
783
1,786
1,950
2,055
46,486

32

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

9 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Depreciation
Other services
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Independent examiner's fees		 2022
£
5,463
2,320
-
2022
£
311,667
23,469
17,494
352,630		 2021
£
-
950
2,429
2021
£
321,545
23,545
18,278
363,368

10 Staff costs

No employees has employee benefits in excess of £60,000 (2021: Nil).

The average number of staff employed during the period was 15 (2021: 16).

The average full time equivalent number of staff employed during the period was 13 (2021: 11).

The key management personnel of the charity comprise the trustees, the Chief Executive Officer and the Chief Operating Officer. The total employee benefits of the key management personnel of the charity were £96,225 (2021: £97,161).

11 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2021: nil).

1 member of the management committee received travel and subsistence expenses during the year of £138 (2021: Nil).

Aggregate donations with conditions from related parties were nil (2021: nil).

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 (2021: nil).

33

Notes to the accounts for the year ended 31 March 2022 (continued)

National Ugly Mugs

12 Government grants

The government grants recognised in the accounts were as follows:

Manchester City Council
NHS England
Police Contribution		 2022
£
4,994
9,990
23,560
38,544		 2021
£
-
-
-
-

There were no unfulfilled conditions and contingencies attached to the grants.

13 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.

14 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 31 March 2021
At 1 April 2021
At 31 March 2022
At 1 April 2021
At 31 March 2022
At 31 March 2022		 Office
equipment
£
1,008
-
-
1,008
1,008
-
-
1,008
-
-		 Computer
equipment
£
17,741
2,184
-
19,925
9,814
5,463
-
15,277
4,648
7,927		 £
18,749
2,184
-
Total
20,933
10,822
5,463
-
16,285
4,648
7,927

34

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

15 Debtors

Grants receivable
Other debtors (rent deposit, staff costs control)
Prepayments and accrued income
16
Cash at bank and in hand
Cash at bank and on hand
17
Creditors: amounts falling due within one year
Short term compensated absences (holiday pay)
Other creditors and accruals
Deferred income
Taxation and social security costs		 2022
£
8,327
1,480
2,297
12,104
2022
£
319,177
319,177
2022
£
5,039
2,897
-
8,418
16,354		 2021
£
30,531
-
19,613
50,144
2021
£
280,668
280,668
2021
£
-
2,607
-
6,700
9,307

35

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

18 Deferred income

Deferred income
Deferred grant brought forward
Grant received
Released to income from charitable activities
Deferred grant carried forward		 2022
£
-
-
-
-		 2021
£
132,040
-
(132,040)
-

19 Analysis of movements in restricted funds

Balance at
1 April
2021
£
Restricted grants:
Catalyst
128
Comic Relief
19,206
7,001
-
Glasgow Fund
-
JRCT
-
Robertsons Trust
-
Tudor Trust
4,640
Tudor Trust UL
-
60,066
1,000
3,523
Comic Relief Covid
1,107
900
Total
97,571
Community
Foundation
(MOPAC)
J Butler
Educational Trust
Current reporting
period
National Lottery
Community Fund
Digital
National Lottery
Community Fund
Org Development
National Lottery
Community Fund
Covid
Manchester City
Council		 Income
£
2,367
19,743
148,152
5,000
8,475
27,124
36,000
-
20,000
-
-
-
-
-
266,861		 Expenditure
£
(2,372)
(52,153)
(148,283)
(4,920)
-
(14,734)
(3,540)
(19,998)
(52,622)
(4,824)
-
(1,107)
-
(304,553)		 Transfers
£
-
-
-
-
-
-
-
(4,640)
(2)
-
-
-
-
-
(4,642)		 Balance at
31 March
2022
£
123
(13,204)
6,870
80
8,475
12,390
32,460
-
-
7,444
(3,824)
3,523
-
900
55,237

36

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

19 Analysis of movements in restricted funds (continued)

Balance at
1 April
2021
£
-
Catalyst
-
Leathersellers
-
London Funders
-
-
2,500
Tudor Trust
4,640
1,000
Eleanor Rathbone
2,000
University of Leicester
5,206
900
22,813
23,890
-
Comic Relief Covid
-
Comic Relief
14,574
Total
77,523
Viva Street Covid
Match Funding
Previous reporting
period
Esmee Fairbairn
Foundation
National Lottery
Community Fund
Digital
London Community
Foundation (MOPAC)
J Butler Educational
Trust
Manchester City
Council
Police Property Act
Fund
Community Fund
Covid		 Income
£
100,000
3,477
15,000
63,784
309,550
-
-
-
-
-
-
8,352
158,253
15,000
35,700
42,123
751,239		 Expenditure
£
(100,000)
(3,349)
(15,000)
(63,784)
(249,484)
(2,500)
-
-
(2,000)
(5,206)
-
(27,642)
(175,142)
(15,000)
(34,593)
(37,491)
(731,191)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2021
£
-
128
-
-
60,066
-
4,640
1,000
-
-
900
3,523
7,001
-
1,107
19,206
97,571

Name of restricted fund

Catalyst Comic Relief National Lottery Community Fund Digital National Lottery Community Fund Org Development Glasgow Fund JRCT Robertsons Trust Tudor Trust UL National Lottery Community Fund Covid Manchester City Council London Community Foundation (MOPAC) Comic Relief Covid J Butler Educational Trust

Description, nature and purposes of the fund

Universal credit project with CAST Restricted case work for women only Digital build funding

Org development contract for digital Restricted to Glasgow Racial justice Restricted to Scotland, NUMbrella Lane NUMbrella Lane bridge funding for enhancement

National Covid emergency response project Government grant for ISVA case work to Manchester residents

Covid in London

Covid uplift, restricted case work for women only Funding for brochures for Romanian sex workers in London

37

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

20 Analysis of movement in unrestricted funds

General fund
Name of
unrestricted fund
General fund
Current reporting
period
General fund
Previous reporting
period		 Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
231,861
288,192
(260,357)
4,642
Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
95,653
197,472
(61,264)
-
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds
 As at 31
March 2022
£
264,338
As at 31
March 2021
£
231,861

38

National Ugly Mugs

Notes to the accounts for the year ended 31 March 2022 (continued)

21 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
£
4,648
259,690
264,338
General
fund
£
1,654
297,151
298,805		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
55,237
55,237
Restricted
funds
£
6,273
24,354
30,627		 Total
£
4,648
314,927
319,575
Total
£
7,927
321,505
329,432

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

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating		 2022
£
(9,857)
5,463
38,040
7,047
40,693		 2021
£
156,256
5,907
(24,422)
(125,792)
11,949

39