Charity Number: 1122461
## National Ugly Mugs
Trustees’ Report and Financial Statements For the Year Ended 31 March 2023
Trustee's Annual Report 2022-23
National Ugly Mugs
num,
www.nationaluglymugs.org
admin@nationaluglymugs.org
0161629 9861
Chariy No. 1122461
National Ugly Mugs
209 Greenfish Resource Centre
46-50 Oldham Street
Manchester, M4 1LE
## **Contents**
|**Contents**||
|---|---|
|A Message from the Trustees|4|
|Main Objectives and Activities|6|
|NUM’s Main Activities|9|
|NUM in NUMbers: Digital Services|9|
|Reporting|9|
|Alerting Mechanism and NUMChecker|10|
|Membership Statistics|11|
|Reports of Harm, Alerts, and Victimisation|12|
|Reporting Consent and Reports Originating from Police Forces|13|
|Support Services|14|
|Case Work|14|
||15|
|Mental Health Support Services|15|
|NUMbrella Lane|15|
|Racial Justice for Sex Workers|16|
|Vocational Support Services|17|
|Other Research and Development|17|
|Advocacy, Partnerships & Community Education|18|
|Looking Ahead: Our Strategic Vision 2023-2027|18|
|Structure, governance and management|19|
|Financial Review|20|
|Acknowledgements|22|
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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 the UK Network of Sex Work Projects (UKNSWP)
|**Trustees**|Trustees who served during the year and up to the date of this report were:|Trustees who served during the year and up to the date of this report were:|Trustees who served during the year and up to the date of this report were:|
|---|---|---|---|
||Siân Prime||Chair|
||James Osborne||Treasurer|
||Dr.|Mary Laing|Academic Lead|
||Dr.|Laura Graham|Academic Lead|
||Megan Prescott||Trustee|
||Rebecca Kemp||Digital Lead (left in 2022-23)|
||Emily Kenway||Trustee (joined in 2023-24)|
||Luca Stevenson||Trustee (joined in 2023-24)|
||Michael Edmonds||Trustee (joined in 2023-24)|
||Trustees who held title to property belonging to the charity during the reporting period or at|||
||the|date of approval were:||
||Siân Prime||Chair|
||James Osborne||Treasurer|
||Dr.|Mary Laing|Academic Lead|
||Dr.|Laura Graham|Academic Lead|
||Megan Prescott||Trustee|
**Key Management Personnel** Dr. Raven Bowen Chief Executive Officer Kerri Swindells Chief Operations Officer **Bankers CAF Bank** 25 Kings Hill Avenue, West Malling, Kent, ME19 4TA **Lloyds Bank** 25 Gresham Street, London, EC2 7HN **Independent Examiner** Jennifer Daniel FCCA DChA, Slade & Cooper Limited Beehive Mill, Jersey Street, Ancoats, Manchester, M4 6JG
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## **A Message from the Trustees**
Systemic marginalisation and victimisation mean that the landscape facing sex workers in the UK is always complex, but this year has felt especially challenging. Uneven recovery from the COVID-19 pandemic, widespread economic uncertainty, and the impact of the Cost of Living Crisis have all profoundly changed many people’s relationships to sex work. Most noticeably, these financial pressures are seeing more people either beginning to engage or increasing their engagement with sex work - and sex workers have reported experiencing increased safety risks as a direct result of the Cost of Living Crisis. NUM continued to provide support through these challenging times, and the need for consistent, quality support has been underlined by increases on last year in people reporting harm to NUM, accessing our caseworker support, and receiving safety alerts.
This year has been one of continued development, starting with the completion of a major digital rebuild project in 2022. While our original reporting process was designed by professionals in victim support, our shift to a ‘Sex Workers First’ approach saw NUM work with over 200 sex workers to develop and user-test our digital platform.
Our casework team have been working hard to embed the new platform while increasing both the number and complexity of their cases, and have implemented new processes this year to help us better track forms of harm and types of support. This year we also joined Aylo’s (AKA MindGeek’s) trusted flagger programme, meaning our caseworkers can now support sex workers facing image-based violence or wanting to leave the sex industries in taking down content from popular adult sites.
We’ve continued developing our mental health support, including the provision of therapy packages for sex workers and the expansion of our sex worker-friendly therapist directory. We also created a range of hypnotherapy resources available to sex workers, as well as hosting online drop-in sessions with NUM’s inhouse therapist. We launched our Leaving the Game research, an exploration of the interaction of sex work and mainstream work - and a platform for our new Vocational Support Service. We’ve seen significant developments in our Racial Justice for Sex Workers programme and community-based research projects.
We further embedded NUMbrella Lane, our drop-in and wellbeing space for sex workers in Scotland, which has established itself as an increasingly vital resource for Scottish workers and part of the sex workers’ rights landscape in Scotland. NUMbrella Lane supported 241 people in its first year of operations, and conducted a needs assessment of sex workers in Scotland.
We’ve been working with sex worker-led groups in Ireland and across the UK to develop a strategy for national advocacy, in order to better collaborate with health, safety and rights groups and coordinate interactions with policymakers. We’re hopeful that this work will drive more effective policy engagement around sex workers’ rights and safety, and allow sex worker-led organisations to better feed into national safety, wellbeing, and VAWG strategies.
The following report summarises the FYE ending March 2023.
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## **Trustees Report - Year End 31st March 2023**
The Trustees present their report and the unaudited financial statements for the financial year end 2023.
The 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 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, founded in 2012 after 10 years of advocacy to the Home Office for a centralised service that managed reports of harm to sex workers. We’re now the largest violence prevention and survivor support service for sex workers in the UK, working by, for and with sex workers to offer digital and in-person services for workers of all genders, backgrounds, and types of work.
Ultimately, our aim is to improve the rights, safety and leadership of sex workers, working through policy, community development and service provision to end all forms of violence against sex workers.
## _**Our Mandate**_
_**Ending all forms of violence against sex workers and ending the conditions that lead to survival sex.**_
## _**Our Principles**_
All of NUM’s work, prioritisation and decision-making is guided by our three core principles:
## **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 hires 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. Constant innovation ensures NUM is adaptive and effective in what we do, why, and how.
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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’s definition of violence includes both interpersonal violence and structural or state violence. As such, our main charitable activities include:
- The provision of victim/survivor support casework, ensuring quality care to sex workers who survive violence;
- Harm prevention information and digital tools, including the operating of reporting, alerting and checker tools;
- The provision of emergency resources to those fleeing abuse or needing to take breaks from sex work, and to reduce forced labour or survival sex;
- Identifying barriers and discrimination facing sex workers, and supporting workers in navigating and securing support within NUM, their communities, and public services;
- Providing in-person and online sex worker-only spaces, events and activities, as well as antiisolation and community education programmes;
- Developing research and policy positions on the rights, safety and wellbeing of sex workers in the UK and internationally, and pushing to change the structures, policies and practices that contribute to violence against sex workers.
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.
## _**Main Aims**_
1. Increasing sex worker safety and the prevention of crimes and harms against this diverse population of adults
2. Supporting sex workers in generating knowledge and sharing experiences in ways that advance the wellbeing of their communities, increase the social inclusion of sex workers, and combat discrimination, criminalisation and violence.
3. Providing survivor-centred, trauma-informed services and facilitating sex workers in safely accessing the public services of their choosing, ensuring that:
- a. Sex workers are the ones characterising their work and defining their circumstances, needs and priorities;
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- b. Services are informed about sex workers’ needs and priorities to promote accessibility, meaningful engagement, and non-judgemental treatment;
- c. All sex workers - irrespective of class, race, gender, sexuality, disability, immigration status, or type of work - receive consistent, protective responses from police and public services when they ask for help;
- d. 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 remain focused on its stated purposes.
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.
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## **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. Please note that the statistics reflect the calendar year of 2022 and the activities presented were done during the fiscal year 1 March 2022 to 31 April 2023.
## **NUM in NUMbers: Digital Services**
In 2022, we completed a major digital build project. Based on feedback from sex workers and practitioners, significant improvements to membership and reporting processes were needed.
While our original reporting form was designed by professionals in victim support and other areas, our shift to a ‘Sex Workers First’ approach saw us work with over 200 sex workers in our community to develop and user-test our digital platform. Please see our 'NLCF Digital Build: Sex Work and Safety Online' report for more details.
## _**Reporting**_
Sex workers and practitioners can submit reports of harm they experience within their work, which are triaged and processed by our casework team.
Our casework team offer support to each sex worker reporting harm and, with their consent, create safety alerts which are disseminated to our membership, flagging a report of harm and providing details on the alleged perpetrator like location, physical description, and type of work targeted.
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Members can choose to receive alerts of harm based on their location, and can choose as many locations as they want. Alongside our reporting form, our caseworkers are contactable through phone, email and online chat, and can walk sex workers through the reporting process if they wish.
## _**Alerting Mechanism and NUMChecker**_
The information processed in our alerts is then added to NUM’s database, which drives our checker tool. Members can check phone numbers, email addresses, usernames, and car registration plates against our database of harms, and can search old alerts for other identifiable information like work type, age and region. This ability to screen clients keeps sex workers safer, and gives them the autonomy to make informed choices over the clients they engage with.
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All of this is accessible alongside our online members area, a sex-workers-only part of the website that was developed securely through a bespoke, security-first WordPress build. Here, members can navigate our safety tools, search for advice or resources, or explore relevant news in a safe area designed by sex workers for sex workers.
## _**Membership Statistics**_
As of 31 December 2022, NUM had **9,054** members, up from 8,097 in 2021. **7,513** (83%) were active UKbased sex workers and **236** (3%) were sex industry venues, comprising 86% of NUM membership, **1,305** (14%) consisted of sex worker support organisations, shelters, doctors’ surgeries, and other community partners.
As part of the digital build we expanded our membership forms, including questions on demographic and personal information that sex workers can choose whether they share with NUM. The majority of NUM members reporting worked from home (40%) or a hotel (26%). 79% identified as cis women, 17% as cis men, 2% as trans women, and 1% each as trans men, non-binary, and genderqueer or intersex. 40% identified as heterosexual, 40% as bisexual or pansexual, 7% as gay, 3% as lesbian, and 2% as asexual.
We are still developing our data collection, and are hoping that through this we can better understand our membership and ensure our advocacy is grounded in the needs of our members. In the meantime, a subsample (n= 321) of our membership in 2022 indicates the following breakdown in race and cultural backgrounds among NUM members:
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## _**Reports of Harm, Alerts, and Victimisation**_
NUM began using Google Data Studio to manage our statistics. Although we are still working through some issues with the migration of data from our old platform, we’re able to report the following statistics with a high level of confidence.
Rates of reporting remain relatively low compared to pre-pandemic levels, with NUM staff processing **519** reports of violence in 2022. We sent roughly **764,000** alerts to sex workers in 2022, warning them of dangerous individuals and conditions to help prevent further violence, bringing the total alerts sent by NUM since inception to **2.48 million** .
NUM received and completed an average of **43 reports per month** , with the majority of reports coming directly from sex workers. Although reporting numbers are lower than expected, the complexity of harm and support necessary to ensure that sex workers are treated with dignity and respect has increased. The table below portrays total victimisation by incident type reported by sex workers in 2022, with **794 accounts of harm** within the 519 reports processed.
**55%** of reports submitted in 2022 were from street-based sex workers; one-third were from independent escorts; 3% from brothels/parlours and the rest from a range of other forms of work and locations.
The four most common locations of reported incidents were outdoors (19%), on the phone (17%), the sex worker’s home (12%) and hotels (10%). With respect to geographical region, 24% of incidents were perpetrated against sex workers in London; 16% in the Midlands; 13% in the North West; and 10% in the South West.
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## _**Reporting Consent and Reports Originating from Police Forces**_
We’ve continued engaging with a number of police forces on reporting harm, pursuing those who victimise sex workers, and supporting sex workers in seeking justice. We received 65 reports from police forces throughout the UK in 2022, up from 52 in 2021. These were disseminated through our networks to warn sex workers about dangerous individuals.
Case workers assisted police in witness appeals and missing persons reports through our alerting mechanism, giving sex workers the option to provide vital information anonymously through NUM, or link them directly to police. We’ve started documenting the hours case workers commit to working with police, and will share this statistic in future annual reports.
When reporting to NUM, sex workers can choose whether to only share their reports through alerts to sex workers, to share them anonymously with police intelligence, or to provide full reports and engage police in the process of seeking justice. We’ve seen a steady decline in sex workers’ desire to access support through police or the legal system, which is unfortunately not a surprise - particularly given a wider decline in public trust in the police and ongoing, high-profile stories about negative experiences of policing.
For more information on police reporting, see our journal article _‘Why Report? Sex Workers Who Use NUM ’ Opt Out of Sharing Victimisation with Police_ . Of the sex workers who did report to the police, a significant majority stated they would not have done so if NUM had not assisted them.
Serious crimes were shared with police intelligence and the National Crime Agency with sex worker consent, but willingness to share information with police by sex workers remains low. Consent for anonymously sharing information was at 55% in 2022 (up from 51% in 2021, but still down from 95% in 2012), and full consent to share information with police was at 14% (up from 8% in 2021, but still down from 27% in 2012).
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We work with the consent of sex workers, and recognise that for many interacting directly with the police carries significant risk - as such, we only share information about an incident if given consent by the survivor. 86% of sex workers reporting to NUM choose to avoid police involvement after they’ve been victimised. Even with full anonymity and no risk of criminalisation, police intelligence are only made aware of just over half of the harms reported to NUM.
## **Support Services**
Alongside processing reports and maintaining our digital safety tools, our casework team provides a range of direct support services - individual, expert support for workers experiencing harm or trauma; material emergency resources and support to sex workers and sex worker-led organisations; an in-person drop-in and wellbeing spaces; and paid therapy packages alongside mental health support.
## _**Case Work**_
NUM’s Case Work Team - comprised of qualified Independent Sexual Violence Advisors (ISVAS), as well as rape crisis and sex industry experts - provide survivor-centred, trauma-informed support to prevent violence and support individuals in healing and recovering from harm. This small, diverse team provides individualised support to sex workers nationwide, ensuring that they receive high quality, non-judgemental support that’s sensitive to their unique needs and priorities.
In 2022, the Case Work Team provided individualised support to **737** sex workers: brief intervention to **276** people, victim support to **391** , and long-term support to **70** people facing complex issues and engagement with police and courts. A further **231** received supermarket vouchers to reduce the risks of survival sex associated with food poverty, alongside the small food bank opened in our NUMbrella Lane venue. NUM has also distributed direct funding to sex workers fleeing violence to support housing and relocation costs. This work is ongoing and is to be fully outlined in next year’s annual report.
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Going forward, we’ll be able to document the time case workers spend handling police enquiries, supporting other organisations with our expertise, and member/non-member queries and referrals. We’re also improving the way we categorise reports of violence to better track forms of harm, as many reports disclose more than one. This should provide a more accurate picture of how our caseworkers are supporting our community.
This year NUM also joined Aylo’s (AKA MindGeek’s) trusted flagger programme, which assists in the taking down of content from popular adult sites including Pornhub. We now offer this service to sex workers facing image-based violence, as well as those wanting to leave sex industries. We will be able to report on the number of referrals and hours spent by the casework team during 2023 and moving forward.
Sex workers can access NUM via online chat, email, freephone, text and our digital platforms, and we are exploring opening a WhatsApp business account. We’re working on capacity expansion that will allow us to extend hours of support into evenings and weekends.
## _**Mental Health Support Services**_
We’re continuing to develop our mental health offerings, including therapy packages for sex workers, a directory of sex worker-friendly therapists, and online group discussion and drop-in sessions with therapists.
In addition to this, NUM’s in-house therapist has created a range of hypnotherapy resources available to sex workers who want to begin navigating issues like anxiety, trauma and depression on their own, as well as video resources to help people prepare for life changes as part of our Vocational Support Service.
## _**NUMbrella Lane**_
We continue to operate NUMbrella Lane as a wellbeing space for sex workers in Scotland. The drop-in is open 3 days per week, with later sessions until 7:30pm on Tuesdays. NUMbrella Lane offers sexual health supplies, a food bank and emergency food vouchers, sanitary products, COVID tests, a clothing swap, and various group sessions and community outings to promote wellbeing, belonging and connectedness.
_“I’m grateful for the space that NUMbrella Lane provides. It feels essential to have peer support (as well as professional if needed), especially in an industry that can feel lonely and isolating at times. NUMbrella Lane stops me feeling so alone.”_
- NUMbrella Lane Sex Worker Survey, 2023
NUMbrella Lane houses a victim support caseworker, and is led by a Coordinator and drop-in support worker, both experiential migrant members of staff. Our team’s language skills cover Spanish, Brazilian Portuguese, Urdu, and Punjabi, enabling us to build trust across communities and increase the number of migrant workers using the space and accessing victim support. We’ve recently applied to AB Charitable Trust to further develop support to migrant sex workers, and increase our ability to bridge communication between nonEnglish speakers and our caseworkers.
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In the first year of operations, **241 people** accessed NUMbrella Lane’s drop-ins, outings, material provisions and other services. In 2022 we conducted a needs assessment of sex workers in Scotland to explore how we could better support workers in Scotland. Among our findings were evidence of significant banking discrimination against sex workers, as well as unique challenges faced by migrant sex workers in the UK. Furthermore:
- 85% of workers have experienced crime, harm or violence as a result of sex work
- Only 16% reported their experiences to police, and all of those who did were dissatisfied with police support
- 65% of respondents use or have used food banks
The needs assessment also explored how we could better support workers in Scotland, and showed significant enthusiasm for more events - including queer- and trans-specific events, social outings, selfdefence workshops, finance workshops, and more Edinburgh-based events (NUMbrella Lane is based out of Glasgow.
Staff have been working with other organisations within Scotland to develop referral pathways and offer the NUMbrella Lane space and resources to marginalised sex workers. We’re beginning a piece of research exploring how sex workers with masculine identities can better benefit from NUMbrella Lane, and are in talks with a homelessness organisation about providing regular sessions with the sex workers they’re in contact with. In 2022 we also launched _Truth and Lies’_ , an anthology book of writing and art by sex workers co-created with the political art organisation _Arika_ .
In the coming year we’ll continue embedding NUMbrella Lane as a presence in Glasgow and Scotland more widely, with a view to it becoming a go-to resource for sex workers and practitioners across the country.
## **Racial Justice for Sex Workers**
Racial Justice for Sex Workers is a project exploring the experiences and barriers facing racialised sex workers when accessing public services. Our team is working to develop the pathways, resources, and policy changes necessary to increase the safety of racialised sex workers through new research, reporting processes and community projects.
In the first year of the project, our dedicated RJ4SW team identified key organisations working with and for sex workers, establishing a network for upcoming policy advocacy, and ran an interview-based research project on the experiences of racialised sex workers when engaging public services.
Alongside the research project, due for completion towards the end of 2023, the RJ4SW team also contributed to existing advocacy centred on racial justice and sex workers’ rights. This includes joining the Health and Racial Justice Cohort facilitated by Healing Justice London, a steering group commissioned by Inclusion Health, and a campaign opposing Newham Council’s proposed Public Spaces Protection Order and its adverse effects on marginalised sex workers. They also presented at the ESWA Conference, and shared project insights for the Gal Dem article _Advocating for Autonomy: Trans and Sex Workers’ Rights Have Always Gone Hand in Hand._
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Looking forward, the project is gearing up for:
- The completion of its research and development of a policy booklet, containing sector-specific research findings that will be used to advocate for tangible change in how public services engage and support racialised sex workers.
- A new Reporting Professionals Form, a brand new effort to empower sex workers in reporting instances of harm perpetrated by individuals in positions of public trust - a critical need highlighted by the community that will sit alongside NUM’s other digital tools.
- RJ4SW social events, in partnership with the LGBTQI+ Community Centre
Through these actions, we remain committed to advancing racial justice, amplifying the voices of marginalised sex workers, and effecting positive change within our society.
## **Vocational Support Services**
NUM received investment from Trust for London to develop Vocational Support Services to support London-based sex workers seeking to explore careers and change involvement in sex industries. This project is based on research on barriers to leaving sex work and will include a range of tools including a savings calculator, workshops and events, and mental health resources
This project will develop a heatmap to help identify organisations and resources available to those wanting to leave sex industries and will engage vocational support services and ‘exit’ organisations in mapping their offerings, strategy and advocacy.
We have developed a user pathway and user journeys to help formulate the types of support needed by those who need to leave immediately, and others who are making plans to leave within various time periods and the support within NUM and across the sector that would be required.
The Vocational Support services offering will include a series of workshops and exercises to inventory skills; engage with a competency dictionary to identify transferable skills, CV workshops and interview preparation, along with opportunities to share insights from those who have left sex industries.
We are piloting ‘leaving sex work’ sessions to sex workers using the Vivastreet platform, which include CV and mental health workshops, along with bursaries after transition plan completion and other support.
## **Other Research and Development**
Alongside our Vocational Services ( _Leaving the Game)_ and Racial Justice for Sex Workers projects, NUM led several community-based research projects in 2022-23. Research completed this year includes:
- _The Effect of Systemic Racism and Homophobia on Police Enforcement and Sexual and Emotional Violence Among Sex Workers in East London: Findings from a Cohort Study_ (October 2022)
- _Sex Workers’ Experiences of the Cost of Living Crisis_ (December 2022)
- A needs assessment of Scottish Sex Workers
- An analysis of our sex worker-led digital build with NLCF
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We’re looking forward to another big year of driving research into the rights, needs and safety of sex workers, including a project on stigma, discrimination and sex work laws across Ireland, Scotland and New Zealand and an exploration of how Scotland’s male and masc sex workers understand and engage with NUM’s services.
## **Advocacy, Partnerships & Community Education**
Throughout 2022/2023, NUM has continued to advocate for the rights and needs of sex workers across political, academic, professional, and public spheres:
- **Political Advocacy:** We’ve continued our political advocacy work, including working with ECP on campaigning against damaging clauses in the Online Safety Bill, contributing to the Hookers Against Hardship campaign, and participating in the Home Office VAWG Stakeholder Group. We’ve developed a sex worker consortium, consisting of sex worker-led groups from across the UK and Ireland, to collaborate on advocacy and campaigning.
- **Improving Practice:** This year we contributed to new NPCC guidelines and were part of Operation Soteria’s consultation group. We also worked with departments across the NHS and wider health sectors to share NUM’s knowledge on health inequalities, contributing to the development of Inclusion Health Training and the Inclusion Health Toolkit led by Friends Families and Travellers. We’ve also established a new information-sharing partnerships with CrimeStoppers in the UK and Projet Jasmine in France.
- **Knowledge Sharing:** NUM met with UK Finance and the FCA to share results from our research on banking discrimination, and advocate for fair financial treatment for sex workers. We presented at a number of conferences this year, including the Global Meeting on Law and Society, the ESWA Conference, and the Cranstoun Social Justice Conference. We also published Truth and Lies, an anthology of sex workers’ writing and art, with political arts organisation Arika.
After the pandemic meant we could no longer deliver trainings in person, we pivoted to online delivery to improve support available to sex workers. This has included significant work on specialised NUM eLearnings, due to launch next year with programmes for police and practitioners.
We welcomed back Nadia Whittome MP for our December 17th memorial this year, and hosted digital takeovers for the Vagina Museum. Most importantly, this year we launched our IDEVASW Memorial Map, an interactive and searchable tool remembering publicly-named sex workers lost to violence in the UK since 1990, while sharing the 188-long list of names on our own social media.
## **Looking Ahead: Our Strategic Vision 2023-2027**
We’re excited to share our four-year plan for 2023-2027. To explore what our work will look like over the next few years, please see our **Strategic Vision 2023-27** .
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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.
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.
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## **Financial Review**
NUM made a deficit of £45,258 in 2022-23 (2021-22: deficit of £9,857). The charity made a net unrestricted deficit of £53,967, and a restricted surplus of £8,709. Several key grants were secured,
Restricted funds carried forwards were £63,946, largely comprising grant funds from the Joseph Rowntree Charitable Trust, the Robertson Trust and Trust for London. Unrestricted funds carried forward were £210,371. Full details of restricted fund movements and closing balances are disclosed in Note 19 to the Financial statements.
## _**Reserves policy and going concern**_
The balance held in unrestricted reserves at 31st March 2023 was £210,370 of which £208,421 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 trustees consider this level to be met.
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.
## _**Risk Management**_
The Trustees have given consideration to the risks to which the charity is exposed, and have satisfied themselves that systems are in place to manage those risks.
A risk register is updated by staff and reviewed quarterly at trustee meetings. There are three principal risks and uncertainties facing the charity, as identified by the charity trustees. Below is a summary of those risks and uncertainties, and strategies for managing them:
## _**Financial Sustainability**_
The financial landscape facing charities in the UK continues to be a challenging one for the usual well known reasons. The Trustees continue to monitor the charity's financial situation and the risks and impacts associated with funding fluctuations.
The charity also routinely monitors internal finances and management accounts, and regularly reviews service delivery options as they relate to different fundraising outcomes. As part of a strategic focus on diversifying income streams the charity recruited an Operations Manager with a track record of successful trust and foundation and earned income fundraising, who will be working with the CEO and Trustees to coordinate new and further fundraising efforts.
## _**Staff Wellbeing and Service Delivery**_
Many charities are facing significant pressure at the moment, and NUM's unique place in promoting the rights and safety of sex workers can exacerbate this, particularly in the area of mental and emotional stress leading to staff 'burnout'.
Page | 20
The charity continues to monitor the risk and incidence of staff 'burnout'. The charity has a register of therapists and mental health professionals available, at no cost, to all staff who need them. Further development of staff resource is planned to add capacity to the team and reduce workload.
## _**Reputational Risks**_
Given the field of activity within which the charity exists, Trustees are very aware of the need to carefully manage the reputation of the charity and public perception attached to the charity. The Management are highly skilled and experienced in managing the balance between a broadly hostile public perception and the vital support work delivered by the charity to its beneficiary body while relying on many different sources of funds in order to continue to facilitate the ongoing work of the charity. Staff and Trustees continue to build relationships with policy makers, policing bodies, health, charity, media and civil society bodies to expand an accurate and nuanced understanding of NUM's work.
Page | 21
## **Acknowledgements**
We’d like to thank NUM’s dedicated staff and volunteers for their tireless commitment to ending violence against sex workers, and recognise the generous support our work receives from individual donors, as well as the charitable funders who make what we do possible:
||||
|---|---|---|
|The Tudor Trust|Joseph Rowntree Charitable Trust|NLCF England|
|The Robertson Trust|The Esmée Fairbairn Foundation|Trust for London|
|The John Ellerman Foundation|The Garfield Weston Foundation|NLCF Scotland|
|Manchester City Council|Glasgow Council for the Voluntary
Sector|Digital Ventures|
Most importantly, thank you to all of the sex workers who’ve made up NUM’s community and placed their trust in us this year - whether that’s through accessing NUM’s services, feeding into our research and consultations, or organising with us.
Page | 22
## **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
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Siân Prime Chair
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ James Osborne Treasurer
Date: 30/01/24
Page | 23
## Independent examiner’s report
## to the members of
## National Ugly Mugs
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31st March 2023 which are set out on pages 25 to 45.
## **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
31/01/2024 Date…………………….
24
## National Ugly Mugs
## Statement of Financial Activities
## for the year ended 31 March 2023
|Unrestricted
funds
Note
£
**Income from:**
Donations and legacies
3
243,734
Charitable activities
4
(9,990)
5
43,698
Investments
6
242
**Total income**
**277,684**
**Expenditure on:**
Raising funds
7
793
Charitable activities:
8
372,056
**Total expenditure**
**372,849**
(95,165)
10
**(95,165)**
Transfer between funds
41,198
**Net movement in funds for the year**
**(53,967)**
**Reconciliation of funds**
Total funds brought forward
264,338
**Total funds carried forward**
**210,371**
Other trading activities
**Net income/(expenditure) before**
**net gains/(losses) on investments**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
-
343,773
-
-
**343,773**
-
293,866
**293,866**
49,907
**49,907**
(41,198)
**8,709**
55,237
**63,946**|Total funds
2023
£
243,734
333,783
43,698
242
**621,457**
793
665,922
**666,715**
(45,258)
**(45,258)**
-
**(45,258)**
319,575
**274,317**|_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_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
A full comparative SOFA is available on the last page of the financial statements.
25
## National Ugly Mugs
## Balance Sheet
## as at 31 March 2023
|Note
£
£
**Fixed assets**
Tangible assets
15
1,949
**Total fixed assets**
**1,949**
**Current assets**
Debtors
16
11,562
Cash at bank and in hand
17
286,270
**Total current assets**
**297,832**
**Liabilities**
Creditors: amounts falling
due in less than one year
18
(25,464)
**Net current assets**
**272,368**
**Net assets**
**274,317**
**Funds of the charity:**
Restricted income funds
19
63,947
Unrestricted income funds
20
210,370
**Total charity funds**
**274,317**
2023|_£_
_£_
_4,648_
**_4,648_**
_12,104_
_319,177_
**_331,281_**
_(16,354)_
**_314,927_**
**_319,575_**
_55,237_
_264,338_
**_319,575_**
_2022_|_£_
_£_
_4,648_
**_4,648_**
_12,104_
_319,177_
**_331,281_**
_(16,354)_
**_314,927_**
**_319,575_**
_55,237_
_264,338_
**_319,575_**
_2022_|
|---|---|---|
|||**_4,648_**
**_314,927_**|
|||**_319,575_**|
|||_55,237_
_264,338_|
|||**_319,575_**|
The notes on pages 28 to 45 form part of these accounts.
Approved by the trustees on _30/01/24__ and signed on their behalf by:
26
## National Ugly Mugs
## Statement of Cash Flows for the year ending 31 March 2023
|Note
2023
£
**Cash provided by/(used in) operating activities**
22
**(31,317)**
_Cash flows from investing activities:_
Purchase of tangible fixed assets
(1,832)
**Cash provided by/(used in) investing activities**
**(1,590)**
(32,907)
Cash and cash equivalents at the beginning of the year
319,177
**Cash and cash equivalents at the end of the year**
**286,270**
Increase/(decrease) in cash and cash
equivalents in the year|_2022_
_£_
**_40,693_**|
|---|---|
||_(2,184)_|
||**_(2,184)_**|
||_38,509_
_280,668_|
||**_319,177_**|
27
National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023
## **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.
28
National Ugly Mugs
Notes to the accounts for the year ended 31 March 2023 (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.
29
National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (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
30
National Ugly Mugs
Notes to the accounts for the year ended 31 March 2023 (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.
31
National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (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:
Esmee Fairbairn Foundation
John Ellerman Foundation
JRCT
Garfield Weston Foundation
Robertsons Trust
Tudor Trust
**Total**
**_Previous reporting period_**
_Donations_
_General grants:_
_Open Society_
_Esmee Fairbairn Foundation_
_Police Contribution_
_NHS England_
_Manchester City Council_
_Tudor Trust_
_Leathersellers_
**_Total_**|Unrestricted
£
13,140
101,200
49,500
9,494
30,000
5,400
35,000
243,734
_Unrestricted_
_£_
_23,919_
_58,638_
_66,000_
_23,560_
_9,990_
_4,994_
_50,000_
_15,000_
_252,101_|Restricted
£
-
-
-
-
-
-
-
-
_Restricted_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|Total 2023
£
13,140
101,200
49,500
9,494
30,000
5,400
35,000|
|---|---|---|---|
||||243,734|
||||_Total 2022_
_£_
_23,919_
_58,638_
_66,000_
_23,560_
_9,990_
_4,994_
_50,000_
_15,000_|
||||_252,101_|
32
**4 Income from charitable activities**
## National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (continued)
|**Current reporting period**
Training
Restricted grants:
JRCT
National Lottery Community Fund Digital
Robertsons Trust
Trust for London
Sundry income*
**Total**
* This is income double counted in previous years
**_Previous reporting period_**
_Training_
_Restricted grants:_
_Catalyst_
_Comic Relief_
_Leathersellers_
_National Lottery Community Fund Digital_
_National Lottery Community Fund Org Development_
_Glasgow Fund_
_JRCT_
_Robertsons Trust_
_Tudor Trust_
_Tudor Trust UL_
**_Total_**
National Lottery Community Fund Reaching
Communities
National Lottery Community Fund Scotland|Unrestricted
£
-
-
-
-
-
-
(9,990)
(9,990)
_Unrestricted_
_£_
_500_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_500_|Restricted
£
-
75,950
69,913
42,480
59,430
36,000
60,000
343,773
_Restricted_
_£_
_-_
_2,367_
_19,743_
_-_
_148,152_
_5,000_
_8,475_
_27,124_
_36,000_
_-_
_20,000_
_266,861_|Total 2023
£
-
75,950
69,913
42,480
59,430
36,000
60,000
(9,990)|
|---|---|---|---|
||||333,783|
||||_Total 2022_
_£_
_500_
_2,367_
_19,743_
_-_
_148,152_
_5,000_
_8,475_
_27,124_
_36,000_
_-_
_20,000_|
||||_267,361_|
33
## National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **5 Income from other trading activities**
|Consultancy and Public Speaking
Corporate income
Merchandise
All income from other trading activities is unrestricted.
**6**
**Investment income**
**Current reporting period**
Income from bank deposits
**Previous reporting period**
Income from bank deposits
**7**
**Cost of raising funds**
Fundraising fees
Merchandise costs
Advertising and marketing|2023
£
5,937
36,996
765
43,698
Unrestricted
£
242
Unrestricted
£
-
2023
£
519
339
(65)
793|_2022_
_£_
_1,738_
_33,913_
_(60)_
_35,591_
Restricted
£
-
Restricted
£
-
_2022_
_£_
_1,866_
_-_
_5,907_
7,773|Total 2023
£
242|
|---|---|---|---|
||||Total 2022
£
-|
|||||
All expenditure on cost of raising funds is unrestricted.
34
National Ugly Mugs
**8 Analysis of expenditure on charitable activities**
## Notes to the accounts for the year ended 31 March 2023 (continued)
|**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 9)
Governance costs
(see note 9)|Total 2023
£
447,632
1,582
5,572
1,848
1,792
1,446
3,119
11,145
2,472
58,444
1,980
2,030
4,531
1,716
3,314
117,299|
|---|---|
||665,922|
||2023
£
293,866
372,056|
||665,922|
35
National Ugly Mugs
**8 Analysis of expenditure on charitable activities (continued)**
## Notes to the accounts for the year ended 31 March 2023 (continued)
|**_Previous 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
_Governance costs_
_(see note 9)_
_Support costs (see_
_note 9)_|_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_|
36
**9 Analysis of governance and support costs**
## National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (continued)
|**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
**_Previous 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
£
5,825
252
45
42,577
14,587
4,662
2,011
26,196
1,641
441
1,643
12,915
119
4,385
117,299
_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
£
3,314
-
-
-
-
-
-
-
-
-
-
-
-
-
3,314
_Governance_
_£_
_2,320_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_2,320_|_Total 2023_
£
9,139
252
45
42,577
14,587
4,662
2,011
26,196
1,641
441
1,643
12,915
119
4,385|
|---|---|---|---|
||||120,613|
||||_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_|
37
National Ugly Mugs
Notes to the accounts for the year ended 31 March 2023 (continued)
## **10 Net income/(expenditure) for the year**
|This is stated after charging/(crediting):
Depreciation
**Staff costs**
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Independent examiner's fees|2023
£
4,531
1,940
2023
£
393,092
32,867
21,673
447,632|_2022_
_£_
_5,463_
_2,320_|
|---|---|---|
|||_2022_
_£_
_311,667_
_23,469_
_17,494_|
|||_352,630_|
## **11 Staff costs**
No employee has employee benefits in excess of £60,000 (2022: Nil).
The average number of staff employed during the period was 17 (2022: 15). The average full time equivalent number of staff employed during the period was 13 (2022: 13).
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 £82,673 (2022: £96,225). The Chief Operating Office left the charity on 30 June 2022.
## **12 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 (2022: nil).
1 member of the management committee received travel and subsistence expenses during the year of £119 (2022: £138).
Aggregate donations with conditions from related parties were nil (2022: 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 (2022: nil).
38
Notes to the accounts for the year ended 31 March 2023 (continued)
## National Ugly Mugs
## **13 Government grants**
The government grants recognised in the accounts were as follows:
|Manchester City Council
NHS England
Police Contribution|2023
£
-
-
-
-|_2022_
_£_
_4,994_
_9,990_
_23,560_|
|---|---|---|
|||_38,544_|
There were no unfulfilled conditions and contingencies attached to the grants.
## **14 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.
## **15 Fixed assets: tangible assets**
|**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
_At 31 March 2022_
At 1 April 2022
At 31 March 2023
At 1 April 2022
At 31 March 2023
At 31 March 2023|Office
equipment
£
1,008
-
-
1,008
1,008
-
-
1,008
-
_-_|Computer
equipment
£
19,925
1,832
-
21,757
15,277
4,531
-
19,808
1,949
_4,648_|£
20,933
1,832
-
Total|
|---|---|---|---|
||||22,765|
||||16,285
4,531
-|
||||20,816|
||||1,949|
||||_4,648_|
39
## National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **16 Debtors**
|**16**
**Debtors**|||
|---|---|---|
|Grants receivable
Other debtors (rent deposit, staff costs control)
Prepayments and accrued income
**17**
**Cash at bank and in hand**
Cash at bank and on hand
**18**
**Creditors: amounts falling due within one year**
Short term compensated absences (holiday pay)
Other creditors and accruals
Taxation and social security costs|2023
£
6,213
2,982
2,367
11,562
2023
£
286,270
286,270
2023
£
-
7,264
18,200
25,464|_2022_
_£_
_8,327_
_1,480_
_2,297_|
|||_12,104_|
|||_2022_
_£_
_319,177_|
|||_319,177_|
|||_2022_
_£_
_5,039_
_2,897_
_8,418_|
|||_16,354_|
40
## National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **19 Analysis of movements in restricted funds**
|**Restricted grants:**
Catalyst
Comic Relief
Glasgow Fund
JRCT
Robertsons Trust
Trust for London
National Lottery
Community Fund
Reaching
Communities
Manchester City
Council
National Lottery
Community Fund
Scotland
J Butler
Educational Trust
London
Community
Foundation
(MOPAC)
National Lottery
Community Fund
Covid
National Lottery
Community Fund
Digital
National Lottery
Community Fund
Org Development
**Current reporting**
**period**|Balance at
1 April
2022
£
123
(13,204)
8,475
900
12,390
3,523
(3,824)
7,444
6,870
80
-
-
32,460
-
55,237|Income
£
-
-
-
-
75,950
-
-
-
69,913
-
42,480
59,430
36,000
60,000
343,773|Expenditure
£
-
-
(47)
-
(51,028)
-
-
(2,633)
(67,149)
-
(56,845)
(48,089)
(41,523)
(26,552)
(293,866)|Transfers
£
-
-
-
-
(5,146)
-
-
-
(10,250)
-
(8,997)
(8,000)
(3,264)
(5,541)
(41,198)|Balance at
31 March
2023
£
123
(13,204)
8,428
900
32,166
3,523
(3,824)
4,812
(616)
80
(23,362)
3,341
23,673
27,907|
|---|---|---|---|---|---|
||||||63,947|
41
## National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **19 Analysis of movements in restricted funds (continued)**
|_JRCT_
_London_
_Community_
_Foundation_
_(MOPAC)_
_Comic Relief_
_Covid_
_J Butler_
_Glasgow Fund_
_Robertsons Trust_
_Leathersellers_
_Tudor Trust_
_Tudor Trust UL_
_National Lottery_
_y_
_Community Fund_
_Org Development_
_National Lottery_
_Community Fund_
_Covid_
_Manchester City_
_Council_
**_Previous reporting_**
**_period_**
_Comic Relief_
_Catalyst_|_Balance at_
_1 April_
_2021_
_£_
_128_
_19,206_
_-_
_7,001_
_-_
_-_
_-_
_-_
_4,640_
_-_
_60,066_
_1,000_
_3,523_
_1,107_
_900_
_97,571_
|_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_|
## **Name of restricted fund**
## **Description, nature and purposes of the fund**
Catalyst Universal credit project with CAST Comic Relief Restricted case work for women only Leathersellers National Lottery Community Digital build funding Fund Digital National Lottery Community Fund Org Development Org development contract for digital Glasgow Fund Restricted to Glasgow JRCT Racial justice Robertsons Trust Restricted to Scotland, NUMbrella Lane Tudor Trust Tudor Trust UL NUMbrella Lane bridge funding for enhancement National Lottery Community Fund Covid National Covid emergency response project Manchester City Council Government grant for ISVA case work to Manchester residents London Community Foundation (MOPAC) Covid in London Comic Relief Covid Covid uplift, restricted case work for women only J Butler Educational Trust
Covid uplift, restricted case work for women only Funding for brochures for Romanian sex workers in London
42
National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **20 Analysis of movement in unrestricted funds**
|**Name of**
**unrestricted fund**
General fund
**_Previous reporting_**
**_period_**
**Current reporting**
**period**
_General fund_|Balance
at 1 April
2022
£
264,338
_Balance_
_at 1 April_
_2021_
_£_
_231,861_
|Income
£
277,684
_Income_
_£_
_288,192_|Expenditure
£
(372,850)
_Expenditure_
_£_
_(260,357)_|Transfers
£
41,198
_Transfers_
_£_
_4,642_|As at 31
March 2023
£
210,370|
|---|---|---|---|---|---|
||||||_As at 31_
_March 2022_
_£_
_264,338_|
|||||||
## **Description, nature and purposes of the fund**
General fund The free reserves after allowing for all designated funds
43
## National Ugly Mugs
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **21 Analysis of net assets between funds**
|**Current Reporting Period**
Tangible fixed assets
Fixed asset investments
Other net current assets/(liabilities)
Creditors of more than one year
Total
**_Previous Reporting Period_**
_Tangible fixed assets_
_Other net current assets/(liabilities)_
_Creditors of more than one year_
_Total_|General
fund
£
1,949
-
208,421
-
210,370
_General_
_fund_
_£_
_4,648_
_266,268_
_-_
_270,916_|Designated
funds
£
-
-
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_
_-_|Restricted
funds
£
-
-
63,947
-
63,947
_Restricted_
_funds_
_£_
_-_
_55,237_
_-_
_55,237_|Total
£
1,949
-
272,368
-|
|---|---|---|---|---|
|||||274,317|
|||||_Total_
_£_
_4,648_
_321,505_
_-_|
|||||_326,153_|
## **22 Reconciliation of net movement in funds to net cash flow from operating activities**
|**Net income/(expenditure) for the year**
**Adjustments for:**
Depreciation charge
Loss/(profit) on sale of fixed assets
(Gains)/losses on investments
Dividends, interest and rents from investments
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in) operating**|2023
£
(45,258)
4,531
-
-
(242)
-
542
9,110
(31,317)|_2022_
_£_
_(9,857)_
_5,463_
_-_
_-_
_-_
_-_
_38,040_
_7,047_|
|---|---|---|
|||_40,693_|
44
## 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**
**Net income/(expenditure) for the**
**year**
Other trading activities
**Net income/(expenditure) before**
**net gains/(losses) on investments**|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.
45