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<br>FYE 2022<br>National Ugly Mugs (NUM)<br>**----- End of picture text -----**<br>


**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**_ 

- Increase sex worker safety and prevent crime and harms against this diverse population of adults. 

- Support sex workers in generating knowledge and sharing their experiences in ways that advance the well-being of their communities, increase the social inclusion of sex workers and an end discrimination, criminalisation, and violence. 

- Provide survivor-centred, trauma-informed support services. 

- Facilitate sex workers in safely accessing the public services of their choosing and in educating communities of stakeholders to ensure that: 

   - sex workers are the ones characterising their work and defining their circumstances, needs and priorities. 

   - services are informed about the needs and priorities of sex workers in order to promote nonjudgemental treatment and respectful engagement. 

   - all sex workers, irrespective of class, race, gender, sexuality, ability, status in the country and type of sex work, receive consistent, protective responses from police when they access them for help. 

   - sex workers inform justice, victim support, anti-violence and inclusion health initiatives in ways that improve their wellbeing and increase their engagement in civil society. 

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” 

- Sex Worker, Members’ Survey 2021 

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<br>100%<br>80%<br>60%<br>40%<br>20%<br>0%<br>2012 2019 2020 2021<br>Full Consent Anon. Consent<br>**----- End of picture text -----**<br>


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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- led long in-depth interviews with sex workers of colour about their experiences within public services, the changes they would like to see within these services and community spaces/gatherings/events they would like to see to better support them, so they feel safer and more supported when working; 

- conducted 1-1 meetings with sex workers of colour about how they would like to shape their involvement in the Racial Justice for sex workers committee; 

- created a mailing list for sex workers of colour and organisations that would like to be more involved in the project; 

- met with multiple abolitionist groups within London to talk about their strategies and findings around police involvement in their local areas; 

- and identified new focus areas for the project through conversations with the Racial Justice for Sex Workers Committee members such as ‘the effects of a cashless society on marginalised sex workers’ ‘disability rights and awareness within the SW movement’ and the current housing crisis. 

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 

- Why Report 

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. 

- **Political Advocacy:** NUM has continued to engage in political advocacy across the UK, alone and with other sex worker-led groups. We participated in the consultation from Bristol City Council regarding SEV licencing, campaigned alongside SCOT-PEP on the Online Pimping Bill and A Model For Scotland for sex worker inclusion in policymaking, NUM were a signatory on Decrim Now’s open letter for the full decriminalisation of sex work, and has been raising awareness of the impact of the Online Harms Bill for sex workers. 

- **Meetings with MPs:** Across the year, NUM met with several MPs/MSPs to discuss issues relating to sex workers’ lives and policy proposals. 

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- **Ending VAWG:** NUM actively participates in the Home Office VAWG stakeholder group and pursues inclusion and ending violence faced by sex workers. Subsequent to our submission of evidence to inform the 2022-25 strategy, we have commented about the VAWG strategy statement and the statement of expectations response 

- **Conferences:** Two representatives from NUM presented at the Pathways From Homelessness conference on NUM’s work and Why Report? research. We also participated in the Law and Society Association conference as part of a round table on sex work and Covid. 

- **Inclusion Health:** NUM has continued to participate in the Inclusion Health Network, developing training for PCNs to enhance their service delivery for sex workers and other marginalised groups. We participated in the NHS It Starts With People conference alongside Basis Yorkshire and MASH, and organised an international Sex Work and Mental Health event alongside ESWA. 

- **Publications:** Our CEO, Dr. Raven Bowen, published Work, Money and Duality, documenting the experiences of those who balance sex work with mainstream jobs. This is informing NUM’s current research and resource development. This has been accompanied by two blog posts; First they came for the sex workers by Dr. Bowen, and Sex workers of colour defining their own pathways to radical communal healing by Elizabeth George, our Racial Justice Coordinator. 

- **International Day to End Violence Against Sex Workers 2021:** #IDEVASW2021 was a special event for us as Nadia Whittome, MP for Nottingham East, agreed to read an opening statement and support our efforts to raise awareness about the then-186 sex workers who have been murdered in our communities. We also invited sex workers and allies to read the names of sex workers lost to violence. Click here to view the #DoMoreThanSayTheirNames video or access that year’s memorial card. 

## **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: 

- A sex worker’s only Member’s Area 

- Enhanced reporting and membership forms 

- An expanded NUMchecker tool inclusive of emails, phone numbers, profile names and vehicle registrations. 

- 200 hours of online chat 

- An admin dashboard to manage statistics and a secure location for our data. 

## **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** 

- **Work with sex workers** , allies, and strategic partners to seek investment for coordinating services and strengthening coalition-building towards increased resourcing to sex workers in light of economic hardships associated with slow COVID-19 recovery, and the cost-of-living and fuel crises. 

- **Continue working with public sector partners** particularly inclusion health networks, to ensure the needs and priorities of sex workers are being included in the design of social interventions. 

- **Continue making relationships** with new investors and donors. Formally explore the portability of NUM and creative revenue streams. 

- **Improve and increase documentation** of support service delivery activities via OASIS and regularly share NUM statistics with partners and stakeholders to inform and improve knowledge and practice. 

- **Complete digital build** , including eLearning platform, budgeting tools and other features. Develop an API for the NUM checker tool. 

- **Increase NUM’s profile** on socials and raise awareness of the organisations’ services to new populations of adult industry workers. 

- **Increase partnership working** and national coordinated activities with sex worker-led groups and antiviolence/anti-oppression charities as part of political advocacy and systems change. 

- **Deliver the ‘Changing the Game’ project** and ‘Leaving the Game’ research and develop first phase vocational support services and resources for sex workers desiring to reduce sex industry working or leave industries entirely. Integrate mental health services as part of vocational support services. 

- **Seek investment for an emergency fund** to support sex workers fleeing abuse or in need of an immediate break from sex industry work. 

- **Participate in HO VAWG Stakeholder group** and ensure NUM’s delivery partnership as part of ending VAWG within associated national and regional strategies. 

- **Develop NUMbrella Lane** . Run community needs assessment to support sex worker input and ownership of the service. Work within networks of practitioners and state representatives in Scotland to ensure options, safety, and resources for sex workers. 

- **Continue advocacy efforts** and stand against policies that increase criminalisation and destitution among adults in sex industries. Support sex worker-led campaigns and those of other marginalised groups in keeping with our ending-violence mandate. 

- **Grow NUM/brella Lane overall membership** to targeted 10,000 members by 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: 

- Select suitable accounting policies and then apply them consistently 

- Observe the methods and principles in the Charities SORP 

- Make judgements and estimates that are reasonable and prudent 

- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 

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

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

Approved on behalf of the Board of Trustees 

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

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

Date: 24/01/2023 

18 | P a g e 



## 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: 

- 1.accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

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

- 3.the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Jennifer Daniel FCCA DChA 

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

19 | P a g e 



## National Ugly Mugs 

## Statement of Financial Activities 

## for the year ended 31 March 2022 

|Unrestricted<br>funds<br>Note<br>£<br>**Income from:**<br>Donations and legacies<br>3<br>252,101<br>Charitable activities<br>4<br>500<br>5<br>35,591<br>**Total income**<br>**288,192**<br>**Expenditure on:**<br>Raising funds<br>6<br>7,773<br>Charitable activities:<br>7<br>252,584<br>**Total expenditure**<br>**260,357**<br>27,835<br>9<br>**27,835**<br>Transfer between funds<br>4,642<br>**Net movement in funds for the year**<br>**32,477**<br>**Reconciliation of funds**<br>Total funds brought forward<br>231,861<br>**Total funds carried forward**<br>**264,338**<br>Other trading activities<br>**Net income/(expenditure) before**<br>**net gains/(losses) on investments**<br>**Net income/(expenditure) for the**<br>**year**|Restricted<br>funds<br>£<br>-<br>266,861<br>-<br>**266,861**<br>-<br>304,553<br>**304,553**<br>(37,692)<br>**(37,692)**<br>(4,642)<br>**(42,334)**<br>97,571<br>**55,237**|Total funds<br>2022<br>£<br>252,101<br>267,361<br>35,591<br>**555,053**<br>7,773<br>557,137<br>**564,910**<br>(9,857)<br>**(9,857)**<br>-<br>**(9,857)**<br>329,432<br>**319,575**|_Total funds_<br>_2021_<br>_£_<br>_143,581_<br>_753,352_<br>_51,778_<br>**_948,711_**|
|---|---|---|---|
||||_11,413_<br>_781,042_|
||||**_792,455_**|
||||_156,256_<br>**_156,256_**<br>_-_|
||||**_156,256_**<br>_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<br>£<br>£<br>**Fixed assets**<br>Tangible assets<br>14<br>4,648<br>**Total fixed assets**<br>**4,648**<br>**Current assets**<br>Debtors<br>15<br>12,104<br>Cash at bank and in hand<br>16<br>319,177<br>**Total current assets**<br>**331,281**<br>**Liabilities**<br>Creditors: amounts falling<br>due in less than one year<br>17<br>(16,354)<br>**Net current assets**<br>**314,927**<br>**Net assets**<br>**319,575**<br>**Funds of the charity:**<br>Restricted income funds<br>19<br>55,237<br>Unrestricted income funds<br>20<br>264,338<br>**Total charity funds**<br>**319,575**<br>2022|_£_<br>_£_<br>_7,927_<br>**_7,927_**<br>_50,144_<br>_280,668_<br>**_330,812_**<br>_(9,307)_<br>**_321,505_**<br>**_329,432_**<br>_97,571_<br>_231,861_<br>**_329,432_**<br>_2021_|_£_<br>_£_<br>_7,927_<br>**_7,927_**<br>_50,144_<br>_280,668_<br>**_330,812_**<br>_(9,307)_<br>**_321,505_**<br>**_329,432_**<br>_97,571_<br>_231,861_<br>**_329,432_**<br>_2021_|
|---|---|---|
|||**_7,927_**<br>**_321,505_**|
|||**_329,432_**|
|||_97,571_<br>_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<br>2022<br>£<br>**Cash provided by/(used in) operating activities**<br>22<br>**40,693**<br>_Cash flows from investing activities:_<br>Purchase of tangible fixed assets<br>(2,184)<br>**Cash provided by/(used in) investing activities**<br>**(2,184)**<br>38,509<br>Cash and cash equivalents at the beginning of the year<br>280,668<br>**Cash and cash equivalents at the end of the year**<br>**319,177**<br>Increase/(decrease) in cash and cash<br>equivalents in the year|_2021_<br>_£_<br>**_11,949_**|
|---|---|
||_(9,580)_|
||**_(9,580)_**|
||_2,369_<br>_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: 

- Costs of raising funds comprise the costs of commercial trading including fundraising, marketing and their associated support costs. 

- Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs. 

- Other expenditure represents those items not falling into any other heading. 

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

## **h Allocation of support costs** 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 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**<br>Donations<br>General grants:<br>Open Society<br>Esmee Fairbairn Foundation<br>Police Contribution<br>NHS England<br>Manchester City Council<br>Tudor Trust<br>Leathersellers<br>**Total**<br>**_Previous reporting period_**<br>_Donations_<br>_General grants:_<br>_Tudor Trust_<br>_Open Society_<br>_Esmee Fairbairn Foundation_<br>_John Ellerman Foundation_<br>_Police Contribution_<br>**_Total_**|Unrestricted<br>£<br>23,919<br>58,638<br>66,000<br>23,560<br>9,990<br>4,994<br>50,000<br>15,000<br>252,101<br>_Unrestricted_<br>_£_<br>_18,486_<br>_2,000_<br>_31,095_<br>_30,000_<br>_30,000_<br>_32,000_<br>_143,581_|Restricted<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>_Restricted_<br>_£_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_|Total 2022<br>£<br>23,919<br>58,638<br>66,000<br>23,560<br>9,990<br>4,994<br>50,000<br>15,000|
|---|---|---|---|
||||252,101|
||||_Total 2021_<br>_£_<br>_18,486_<br>_2,000_<br>_31,095_<br>_30,000_<br>_30,000_<br>_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**<br>Training<br>Restricted grants:<br>Catalyst<br>Comic Relief<br>National Lottery Community Fund Digital<br>National Lottery Community Fund Org Development<br>Glasgow Fund<br>JRCT<br>Robertsons Trust<br>Tudor Trust UL<br>**Total**<br>**_Previous reporting period_**<br>_Training_<br>_Restricted grants:_<br>_Viva Street Covid Match Funding_<br>_Catalyst_<br>_Leathersellers_<br>_London Funders_<br>_National Lottery Community Fund Covid_<br>_National Lottery Community Fund Digital_<br>_London Community Foundation (MOPAC)_<br>_Esmee Fairbairn Foundation_<br>_Comic Relief Covid_<br>_Comic Relief_<br>**_Total_**|Unrestricted<br>£<br>500<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>500<br>_Unrestricted_<br>_£_<br>_2,113_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_2,113_|Restricted<br>£<br>-<br>2,367<br>19,743<br>148,152<br>5,000<br>8,475<br>27,124<br>36,000<br>20,000<br>266,861<br>_Restricted_<br>_£_<br>_-_<br>_100,000_<br>_3,477_<br>_15,000_<br>_63,784_<br>_309,550_<br>_158,253_<br>_8,352_<br>_15,000_<br>_35,700_<br>_42,123_<br>_751,239_|Total 2022<br>£<br>500<br>2,367<br>19,743<br>148,152<br>5,000<br>8,475<br>27,124<br>36,000<br>20,000|
|---|---|---|---|
||||267,361|
||||_Total 2021_<br>_£_<br>_2,113_<br>_100,000_<br>_3,477_<br>_15,000_<br>_63,784_<br>_309,550_<br>_158,253_<br>_8,352_<br>_15,000_<br>_35,700_<br>_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<br>Corporate income<br>Merchandise|2022<br>£<br>1,738<br>33,913<br>(60)<br>35,591|_2021_<br>_£_<br>_10,282_<br>_41,496_|
|||_51,778_|



All income from other trading activities is unrestricted. 

## **6 Cost of raising funds** 

|**Cost of raising funds**|||
|---|---|---|
|Fundraising fees<br>Merchandise costs<br>Advertising and marketing|2022<br>£<br>1,866<br>-<br>5,907<br>7,773|_2021_<br>_£_<br>_2,266_<br>_2,019_<br>_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**<br>Staff costs<br>Training<br>Bulk emailing and texting<br>Conferences<br>Refreshments<br>Emergency food provision<br>Subscriptions<br>IT costs<br>Telephone<br>Website costs<br>Minor equipment<br>Post, printing & stationery<br>Depreciation<br>Sundries<br>Restricted expenditure<br>Unrestricted expenditure<br>Support costs (see<br>note 8)<br>Governance costs<br>(see note 8)|Total 2022<br>£<br>357,669<br>1,769<br>10,811<br>383<br>337<br>63<br>748<br>17,752<br>1,929<br>57,112<br>1,318<br>463<br>5,463<br>7<br>2,320<br>98,993|
|---|---|
||557,137|
||2022<br>£<br>304,553<br>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_**<br>_Staff costs_<br>_Covid match funding_<br>_Training_<br>_Bulk emailing and texting_<br>_Conferences_<br>_Emergency food provision_<br>_Project evaluation_<br>_Subscriptions_<br>_IT costs_<br>_Telephone_<br>_Website costs_<br>_Minor equipment_<br>_Post, printing & stationery_<br>_Depreciation_<br>_Sundries_<br>Restricted expenditure<br>Unrestricted expenditure<br>_Governance costs_<br>_(see note 8)_<br>_Support costs (see_<br>_note 8)_|_Total 2021_<br>_£_<br>_363,368_<br>_100,000_<br>_55_<br>_11,983_<br>_637_<br>_115,075_<br>_921_<br>_301_<br>_13,120_<br>_2,291_<br>_118,801_<br>_1,111_<br>_945_<br>_5,907_<br>_41_<br>_950_<br>_45,536_|
|---|---|
||_781,042_|
||_2021_<br>_£_<br>_731,191_<br>_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**<br>**Basis of**<br>**apportionment**<br>Accountancy fees<br>type of expense<br>Bank charges<br>type of expense<br>Repairs & maintenance<br>type of expense<br>Consultancy<br>type of expense<br>Staff costs<br>type of expense<br>Staff training<br>type of expense<br>Professional fees<br>type of expense<br>Rent<br>type of expense<br>Insurance<br>type of expense<br>Payroll bureau<br>type of expense<br>HR expenses<br>type of expense<br>Staff travel<br>type of expense<br>Trustee travel<br>type of expense<br>Management and supervision<br>type of expense|Support<br>£<br>-<br>164<br>106<br>40,349<br>4,771<br>5,169<br>13,692<br>18,590<br>953<br>1,730<br>9,825<br>2,381<br>138<br>1,125<br>98,993|Governance<br>£<br>2,320<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,320|_Total 2022_<br>£<br>2,320<br>164<br>106<br>40,349<br>4,771<br>5,169<br>13,692<br>18,590<br>953<br>1,730<br>9,825<br>2,381<br>138<br>1,125|
|---|---|---|---|
||||101,313|



|**_Previous reporting period_**<br>**_Basis of_**<br>**_apportionment_**<br>_Accountancy fees_<br>_type of expense_<br>_Software_<br>_type of expense_<br>_Bad debts_<br>_type of expense_<br>_Bank charges_<br>_type of expense_<br>_Consultancy_<br>_type of expense_<br>_Staff costs_<br>_type of expense_<br>_Staff training_<br>_type of expense_<br>_Rent_<br>_type of expense_<br>_Insurance_<br>_type of expense_<br>_Payroll bureau_<br>_type of expense_<br>_HR expenses_<br>_type of expense_<br>_Management and supervision_<br>_type of expense_|_Support_<br>_£_<br>_-_<br>_643_<br>_8,000_<br>_98_<br>_13,632_<br>_695_<br>_4,690_<br>_11,204_<br>_783_<br>_1,786_<br>_1,950_<br>_2,055_<br>_45,536_|_Governance_<br>_£_<br>_950_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_950_|_Total 2021_<br>_£_<br>_950_<br>_643_<br>_8,000_<br>_98_<br>_13,632_<br>_695_<br>_4,690_<br>_11,204_<br>_783_<br>_1,786_<br>_1,950_<br>_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):<br>Depreciation<br>Other services<br>**Staff costs**<br>Staff costs during the year were as follows:<br>Wages and salaries<br>Social security costs<br>Pension costs<br>Independent examiner's fees|2022<br>£<br>5,463<br>2,320<br>-<br>2022<br>£<br>311,667<br>23,469<br>17,494<br>352,630|_2021_<br>_£_<br>_-_<br>_950_<br>_2,429_|
|---|---|---|
|||_2021_<br>_£_<br>_321,545_<br>_23,545_<br>_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<br>NHS England<br>Police Contribution|2022<br>£<br>4,994<br>9,990<br>23,560<br>38,544|_2021_<br>_£_<br>_-_<br>_-_<br>_-_|
|---|---|---|
|||_-_|



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**<br>Additions<br>Disposals<br>**Depreciation**<br>Charge for the year<br>Disposals<br>**Net book value**<br>_At 31 March 2021_<br>At 1 April 2021<br>At 31 March 2022<br>At 1 April 2021<br>At 31 March 2022<br>At 31 March 2022|Office<br>equipment<br>£<br>1,008<br>-<br>-<br>1,008<br>1,008<br>-<br>-<br>1,008<br>-<br>_-_|Computer<br>equipment<br>£<br>17,741<br>2,184<br>-<br>19,925<br>9,814<br>5,463<br>-<br>15,277<br>4,648<br>_7,927_|£<br>18,749<br>2,184<br>-<br>Total|
|---|---|---|---|
||||20,933|
||||10,822<br>5,463<br>-|
||||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<br>Other debtors (rent deposit, staff costs control)<br>Prepayments and accrued income<br>**16**<br>**Cash at bank and in hand**<br>Cash at bank and on hand<br>**17**<br>**Creditors: amounts falling due within one year**<br>Short term compensated absences (holiday pay)<br>Other creditors and accruals<br>Deferred income<br>Taxation and social security costs|2022<br>£<br>8,327<br>1,480<br>2,297<br>12,104<br>2022<br>£<br>319,177<br>319,177<br>2022<br>£<br>5,039<br>2,897<br>-<br>8,418<br>16,354|_2021_<br>_£_<br>_30,531_<br>_-_<br>_19,613_|
|---|---|---|
|||_50,144_|
|||_2021_<br>_£_<br>_280,668_|
|||_280,668_|
|||_2021_<br>_£_<br>_-_<br>_2,607_<br>_-_<br>_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<br>Grant received<br>Released to income from charitable activities<br>Deferred grant carried forward|2022<br>£<br>-<br>-<br>-<br>-|_2021_<br>_£_<br>_132,040_<br>_-_<br>_(132,040)_|
|||_-_|



## **19 Analysis of movements in restricted funds** 

|Balance at<br>1 April<br>2021<br>£<br>**Restricted grants:**<br>Catalyst<br>128<br>Comic Relief<br>19,206<br>7,001<br>-<br>Glasgow Fund<br>-<br>JRCT<br>-<br>Robertsons Trust<br>-<br>Tudor Trust<br>4,640<br>Tudor Trust UL<br>-<br>60,066<br>1,000<br>3,523<br>Comic Relief Covid<br>1,107<br>900<br>Total<br>97,571<br>Community<br>Foundation<br>(MOPAC)<br>J Butler<br>Educational Trust<br>**Current reporting**<br>**period**<br>National Lottery<br>Community Fund<br>Digital<br>National Lottery<br>Community Fund<br>Org Development<br>National Lottery<br>Community Fund<br>Covid<br>Manchester City<br>Council|Income<br>£<br>2,367<br>19,743<br>148,152<br>5,000<br>8,475<br>27,124<br>36,000<br>-<br>20,000<br>-<br>-<br>-<br>-<br>-<br>266,861|Expenditure<br>£<br>(2,372)<br>(52,153)<br>(148,283)<br>(4,920)<br>-<br>(14,734)<br>(3,540)<br>(19,998)<br>(52,622)<br>(4,824)<br>-<br>(1,107)<br>-<br>(304,553)|Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(4,640)<br>(2)<br>-<br>-<br>-<br>-<br>-<br>(4,642)|Balance at<br>31 March<br>2022<br>£<br>123<br>(13,204)<br>6,870<br>80<br>8,475<br>12,390<br>32,460<br>-<br>-<br>7,444<br>(3,824)<br>3,523<br>-<br>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_<br>_1 April_<br>_2021_<br>_£_<br>_-_<br>_Catalyst_<br>_-_<br>_Leathersellers_<br>_-_<br>_London Funders_<br>_-_<br>_-_<br>_2,500_<br>_Tudor Trust_<br>_4,640_<br>_1,000_<br>_Eleanor Rathbone_<br>_2,000_<br>_University of Leicester_<br>_5,206_<br>_900_<br>_22,813_<br>_23,890_<br>_-_<br>_Comic Relief Covid_<br>_-_<br>_Comic Relief_<br>_14,574_<br>_Total_<br>_77,523_<br>_Viva Street Covid_<br>_Match Funding_<br>**_Previous reporting_**<br>**_period_**<br>_Esmee Fairbairn_<br>_Foundation_<br>_National Lottery_<br>_Community Fund_<br>_Digital_<br>_London Community_<br>_Foundation (MOPAC)_<br>_J Butler Educational_<br>_Trust_<br>_Manchester City_<br>_Council_<br>_Police Property Act_<br>_Fund_<br>_Community Fund_<br>_Covid_|_Income_<br>_£_<br>_100,000_<br>_3,477_<br>_15,000_<br>_63,784_<br>_309,550_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_8,352_<br>_158,253_<br>_15,000_<br>_35,700_<br>_42,123_<br>_751,239_|_Expenditure_<br>_£_<br>_(100,000)_<br>_(3,349)_<br>_(15,000)_<br>_(63,784)_<br>_(249,484)_<br>_(2,500)_<br>_-_<br>_-_<br>_(2,000)_<br>_(5,206)_<br>_-_<br>_(27,642)_<br>_(175,142)_<br>_(15,000)_<br>_(34,593)_<br>_(37,491)_<br>_(731,191)_|_Transfers_<br>_£_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_|_Balance at_<br>_31 March_<br>_2021_<br>_£_<br>_-_<br>_128_<br>_-_<br>_-_<br>_60,066_<br>_-_<br>_4,640_<br>_1,000_<br>_-_<br>_-_<br>_900_<br>_3,523_<br>_7,001_<br>_-_<br>_1,107_<br>_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<br>**Name of**<br>**unrestricted fund**<br>General fund<br>**Current reporting**<br>**period**<br>_General fund_<br>**_Previous reporting_**<br>**_period_**|Balance<br>at 1 April<br>2021<br>Income<br>Expenditure<br>Transfers<br>£<br>£<br>£<br>£<br>231,861<br>288,192<br>(260,357)<br>4,642<br>_Balance_<br>_at 1 April_<br>_2021_<br>_Income_<br>_Expenditure_<br>_Transfers_<br>_£_<br>_£_<br>_£_<br>_£_<br>_95,653_<br>_197,472_<br>_(61,264)_<br>_-_<br>**Description, nature and purposes of the fund**<br>The free reserves after allowing for all designated funds<br>|As at 31<br>March 2022<br>£<br>264,338|
|---|---|---|
|||_As at 31_<br>_March 2021_<br>_£_<br>_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**<br>Tangible fixed assets<br>Other net current assets/(liabilities)<br>Total<br>**_Previous Reporting Period_**<br>_Tangible fixed assets_<br>_Other net current assets/(liabilities)_<br>_Total_|General<br>fund<br>£<br>4,648<br>259,690<br>264,338<br>_General_<br>_fund_<br>_£_<br>_1,654_<br>_297,151_<br>_298,805_|Designated<br>funds<br>£<br>-<br>-<br>-<br>_Designated_<br>_funds_<br>_£_<br>_-_<br>_-_<br>_-_|Restricted<br>funds<br>£<br>-<br>55,237<br>55,237<br>_Restricted_<br>_funds_<br>_£_<br>_6,273_<br>_24,354_<br>_30,627_|Total<br>£<br>4,648<br>314,927|
|---|---|---|---|---|
|||||319,575|
|||||_Total_<br>_£_<br>_7,927_<br>_321,505_|
|||||_329,432_|



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

|**Net income/(expenditure) for the year**<br>**Adjustments for:**<br>Depreciation charge<br>Decrease/(increase) in debtors<br>Increase/(decrease) in creditors<br>**Net cash provided by/(used in) operating**|2022<br>£<br>(9,857)<br>5,463<br>38,040<br>7,047<br>40,693|_2021_<br>_£_<br>_156,256_<br>_5,907_<br>_(24,422)_<br>_(125,792)_|
|---|---|---|
|||_11,949_|



39