Chailty Règistration No. 1141568 (England and Walo81
company Rog58tration No. 07203554 (England and Wales)
BIRMINGHAM LGBT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

BIRMINGHAM LGBT
LEGAL AND ADMINISTRATIVE INFORMATION
Tru8tg98
Ms J Bellingham
Mr G Moore
Mr S Hale
Mr N Antler8on Ireslgned 1 JLtne 20221
Mr lan Hyde {Chairl
Mrts R Tappia
Ms S Morden (appointed 15 OGlober 20211
Ms V Artpradid lappoinled 30 November 20211
Mr J Wlliams (appointed 30 November 20211
Mr J Tipplng lappolnled 30 Nov8mb8r 20211
Mr K M¢Daid (appointed 30 November 2021}
Secretary
MrG Mcore
Ch*rlty number
1141 $68
Company number
07203554
Ro918torod offlc•
81rmlngh8m LGBT Centre
38140 Hollow8y Circus
Birmingham
BI 1EQ
Indopendont •xamlnor
Davld Hoose
Mazars LLP
Flrsl Fl¢)or
Two Chamberfain Square
Blrmlngham
83 3hX
Bank•r•
Unity Tru¥l Bonk PLC
Nine Brindley Place
Blrmingham
B12HB
8oll¢ltor¥
Hlggs and Son8
3 Waterfront 8usine88 Park
Brierley Hlll
DY5 1LX

BIRMINGHAM LGBT
CONTENTS
Page
TNStea8' report
Indepondent examln8¢s report
Stslemènl ol finandal 4¢t￿lI1$S
10
Balance sheet
Slalemonl of ¢88h flow8
12
Notè8 10 the accounts
13

BIRMINGHAM LGBT
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2022
The Iruslees pre8ent their report and accounts for the year ended 31 MarGh 2022.
Th6 accounts have beèn prepared in accordance wlh Ihe acctsunling policies sel out in note 1 to the account5 and
comply wlh the ehanlable company's Articles of Association, the Companies Act 2006 and 'Accounting and
Reporting by Charities.. Statement ol Recommended Practice applicable to Charities preparing their accounts in
accordance with the Finan¢ial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021.
Obj•ctlves and aetivilie8
The charflable company's alms are lo raise the awareness of the needs of lesbian. gay, bisexual and transgender
ILGBTI people in Birmingham and beyond. To advocate for their needs to the widef community and promote
opportunities lo LGBT people in Birmingham and beyond lo enable them lo fully particlpate in Ihe1Sves of Ihelr
community.
Mlsslon
Our vision is a vibrant, diverse, lesbian, gay, bisexual and transgender community In 81mlngham and beyond In
which individuals can realise their full potential and can have equal access to 811 that the clty has lo offer.
The oblecllves are..
1. To act as 8 volce ol the LGBT third sector In Birmlngham. based on the knowledge and èvidence of real nead,
cr8aling a positive and visibl8 LGB T community.
2. Create a highly skilled LGBT third sector Ihal h88 OPPOrtunilies for volunteèring and s8rvlce devdopmenl.
3. To raise awareness of the needs of the LGBT communlty In the clly and develop appropri8le 8eNices where
need exists.
4. To challenge negatlve 818reolyp86 about LGBT people and combat homophobia. Iran8phobla and biphobia.
The Iru81ees have paid due regard lo guldance Issued by the Charity Cornmis$ion in d8¢iding what aelivities th8
charitable company Should undertake.
Achlgvgmonts and performance
Birmingham LGBT has had a challenging year as the period covered by the accounls has seen the world
facing the global coronavirus pandemic. Much of th8 period was spent in ￿¢0very reslabilislng our full
services with Covid risk measures in place.
Key activities in the period from 1 sl April 2021 10 31 st March 2022 We￿ as follows..
1. Returned lo face-lo-face seNices while continuing lo offer on-line option5 il clients preferred thi5. This
included IDVA Ilndependent Domestic Violence advocalesl services. sexual health and wellbeing
support, and counselling services
2. Offered a peer mentoring service and a telephone befriending service Ivolunleer led) for people
experiencing isolation
3. Delivered a campaign targeting the LGBT community with safety messages around Covid-19 in
partnership with Public Health Birmingham
4. Delivered the p￿ventIon and promotion of better mental health project in partnership with Public
Health Birmingham which included delivering 70 training sessions lo mainstream providers
5. Delivered Shoul Birmingham Fests'val of Queer Culture this was a ¢ombinalion of online and live
events
6. Expanded our IDVA service with fvnding from the ministry ofjustice to cover the West Midlands and
appointed iwo new fulllime IDVAS
7. Provided sUPPOrt and advoGaGy through the LGBT IDVA Service to LGBT victims of domestic violence
8. Appointed evaluators for the rainbow projeGt a group work programrne for Lesbian, bi and trans
women who are victimslsurvivors of domestic abusg
9. Continued to wn Emerge the Irans youth group meeting faro lo face and online and provide one to
one support to young people

BIRMINGHAM LGBT
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AIARCH 2022
10. The Ageing better Birmingham project came lo an end, and we delNered a range of legacy resources
for the Ageing better Birmingham program and completed the social care project for Ageing better
Birmingham
11. Developed and delivered the new trans inclusion programme which provides support and ¢ounselling
to tran5 people and training to professionals
12. Increased our counselling hours and offered LGBT affirmative COLtnselling
13. Provided support lo LGBT refugee and Asylum seekers including access lo food pafcels, data and
nelbooks and dongles aimed al gelling them online $0 they could access support
14. Been a partner on the National LGB and T Strategic Partnership, local and regNJnal domeslk abuse
strategic partnerships and the creating a healthy ¢Sty slrateglc partnershlp
Covld-19
The trustees have considered the impact of Covid-19 on the charity, its staff and volunteers. A full
organisational risk assessment has been ¢arried out along with individual staff risk assessments this has been
updated as lo¢kdown measures and other covid reslriclions have changed. Vve have pul measures in place to
ensure that our building is ¢ovld safe and staff have returned lo the office via a hybrid rnodel.
Flnanclal r•vl8w
Birmlngham LGBT was formed on 25 March 2010. Thesé accounts cover the 1 Olh accounting period of 12
months lo 31 March 2022. The charity achi8V8d an unreslricled surplus of £76,245 in the period.
Fundlng
Income during the period was £886,086. Our main ftind providers that support the day-to-day work of the
charity are UHB, Arts Council England and the National Lollery Community Fund. Other funders included the
Henry Smith foundation, Comic Relief, Children in Need, The Gartield Weston Foundation, The Lealhersellers
Company, The Heritag& Lollery Fund, The Safer Lives Circle Fund, Wesl Midlands Police & Crime
Commissioner, BVSC Bimingham City Council Public Health Department, Birmingham Pride, the Birmingham
2022 Commonwealth Games Committe8 and Lega5 & General.
Expendlture
Expenditure in th8 year lotalled £827,546. This includes cost of our slaff, accommodat￿n at tho LGBT Centre,
related office. and governance costs and project delivery costs.
R•86Th•s Pollcy
The charity believes that. to Provide security and stability lo the organisalion and ils staff, Suff￿lent funds need
lo be held in reseNe for unexpected sltualions or lo wind up the organisalion if necessary. The trustees have
decided that il should hold a minimum of three months and a maximum of six months running costs in
reserves and aims to build this up as soon as practicable. The charity currently holds just under four months
running costs in reserves. The charity currently holds an unrestricted reserve of £266,879 and a designated
reserve of £90,000.
Rlsk Managomenl
The trustees have examinetj the major strategic, business and operational risk5 which th8 charity face5 and
confirm that systems have been established lo enable regular reports lo be produced so that the necessary
steps Can be laken to manage these risks.
Futur• Stral•gy
The trustees undertake an annual review of strategy to ensure the charity's programmes and activities remain
focussed on the core mission, strategi¢ aim5, and objgGtives.

BIRMINGHAM LGBT
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2022
Golng Con¢om
The trustees have prepared the accounts on a going concem basis when preparing their report. They have
considered the impact of Covid-19 on the organisalions finances and looked al the period since the end of the
reporting period up until now in order lo assess the impact of Covid-19 when presenting the accounts as a
going concern. They have Conside￿d the impact of Covid-19 on the organlsallon's finances We have
managed lo cover any projected losses, secure new contracts and increase our unrestricted reserves during
this period. We are not aware of any circumstances lik8ly to affect this in the ft)reseeable future,
Structure, Governance and Management
Governance
Birmingham LGBT is a company limited by guarantee with approved memorandum and articles on 25 March
2010. The organisalion was registered as a charity no 1141568 on 21 April 2011.
The Board of Trustees meet on a quarterly basis to review the strategy and operations of the company. Board
sub- commlllees have been created for Slfategy and Operations and meet regularly betMeen Board meetings.
focusing on specific aspects of the charity. The chairs of these committee's report lo th& full Board.
Day to day management of the charitable company is delegated to the Director Sleph Keeble and Senior
Management Team (Sexual Health Services Manager and operations Manager wellbeing s8rvice$l.
The trustees. who are also the directors for the purpose of company law, and who served during the year
were".
lan Hyde Ichairl
Jules Bellingham
Garelh Moore
Simon Hale
Neil Anderson
Rita Tappia
Jamie Tipplng
Skye Mord8n
Vipavinee ArtpradSd
Kavan Mcoaid
Joshua William5
Trustees are recruited with a view to diversity, sound experience in a related field or professional experience
in a relevant area.
Such candidates are inlaNiewed by the Chair and the Director and, If appropriate, invited to a trustees,
meeting. Appointment is then conditional on the approval of the Iruslees generally.
New trustees are then inducted and given appropriate training.
Staff Rgmun•ratlon
Birmingham LG8T use the NJC (national joint council) local government pay scales lo set salaries according
lo job responsibility and skills. Standard of living rises are paid in line with the changes lo the NJC pay scales.
Trusloes. Indemnlty Insurance
Trustee indemnity insurance of £448 was paid {2020121 £4481 There is a limit of indemnity of £1,000,000.

BIRMINGHAM LGBT
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2022
Respon$lbllltl•s of the Trust•e8
Company law requi￿$ the trustees lo prepare financial slatements for each financial y8ar which give a true
and fair view of the slate of affairs of the ¢harity and of the profil or loss of the charity for that period. In
preparing those financial Statements, the twslees are required lo
Select suitable accountin9 policies and then apply them consistently.
Make judgements and estimates that are reasonable and prudent.
CompW with applicable a¢¢ounting stsndards subject lo any material d8partur8s disclosed and
explained in the finan¢i81 slatemenls.
Prepare the financial statemenls on the going concern basis unless il is inappropriate to presume that
the chanty will continue in business.
The Iruslee$ are responsibl8 for maintaining proper accountsng records which disclose with reasonable
accuracy at any time the linan¢ial posilion of the company and lo enable them lo ensure that the financial
Statements comply with the Companies A¢1 2006. They are also responsible for safeguarding the as3els of
the charity and hence for taklng reasonable stops for the prevenlion and detection of fraud and other
irregularities.
The trust
e8, report was approved by the Board of Twslees.
Mr l•n Hyd• IChJlr>
Trustee
Dated.. %l

BIRMINGHAM LGBT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BIRMINGHAM LGBT
I report on the financial stalgments of 8imiingh8m LG8T for the year ended 31$1 Mar¢h 2022. which are set out on
pages 10 to 26.
R••pectiv• r•gponsibiliti•$ of tru$tso$ and examlnor
Thè trustees (who are also the director6 of tho company for the purposes of ¢ompany lawl are re8pon81ble for the
preparation of the fln8nc181 statement5 in accordance with the requlramenls of the Companles Act 20061'lh8 2006
Acl'l.
Havlng 5allsfled myself that the finan¢io1 stslements of the charSty are not requirgd to be audited under Part 16 of
the 2006 Act and are ellgible for independent examln81ion, I report in respect of my examinatlon ol the charity,
finaneial slalemenls as carried out under section 145 of Ihe Ch8ritSe8 Act 2011 (the 2011 Act). In carrying out my
exarninalion I have followed the Directions given by the Charlty Commisslon under section 145lbl of the 2011 Act.
Thls report, Including my slalemenl, has been preparod for ond only for the ch8rfty's Iru$t¢e$ as a body. My work
has been undertaken 80 that I mlght slate lo the chanly's trustees those matters l am roquired lo stal8 lo them in an
independent examinar's report and for no other purp08e. To the fullest extent permltted by law. I do not accopl of
assume re$pon51bilily lo anyone other than the charity and the ch8ri1y'8 tru81ee$ as a l)ody for my examinalon work.
for this report, or for th8 slat•menls I have mad8.
88*11 of Ind•p•nd•nt •xamlner'• report
My exarnlnalion was carrled out in accordance wllh the general Direcllons given by the Charity Comm18sion. An
examination Includ85 a review of the accounting records k¢pl by the charity and a comparison of the financial
$t8lwnenl$ presented wlh those records. 11 also includes consit1eralion of any unusual Items or disclosure8 In the
financial 8talemenls, and $¢eking explanations from you as Irusl&8s concemlng any such matters. Th• procedures
undertaken do not provide all the evidence that would be required in an 8udil, and consequently no opinion is given
a5 to whether the financlal 31alemenls present a 'true and falr vlew, and tho report 18 limited lo those matters sol out
in the slalem&nl bolow.
Indop•nd•nt oxamlngr's ¥t•tsment
Slnce the ¢harity's gro8è income exceeded £250,000, your examiner musl ￿ a mombgr of a body listed In secllon
145 of the 2011 Act. I confim that l am qualified lo undertake the gxaminalion by being a qualifi'ed member of the
In81ilul8 of ICAEW whlch is one of the Il$led bodies.
In connection wth my 9xaminats'on, which is complgte, no mattels have come to my attention which gNe me
reasonable cause to believe that in any material respect..
accounting record$ were not kept in respect of Bimingham LGBT In accordance wlh secknon 386 of the
2006 Act., or
the financial Statements do not accord with those records.. or
the ￿nanCIal $latemenls do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the financial slalemenls give a 'true and f8irf view which is not a matter
considered as part of an independerbt examination". or

BIRMINGHAM LGBT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BIRMINGHAM LGBT
the financial slalemenls have not been pr&pared in accordance with Ihg mothods and principals of the
Statement of Recommendèd Practice for accounting and reporting by charities lapplicat￿e lo charitie$
eparing their accounts in accordance with the Finanrial Reporting Standard appllcable in the UK and
Rewbllc of Ireland IFRS 10211.
I have no con¢ems and hav• ¢om• a¢ro8$ no other mallar8 In cennecllon ￿th the examination lo whlch, In my
opinlon, attention should be drawn In order lo enable a Pfoper understanding of the financial slalemenls to be
reached.
D¥vld Hoos•
For and on bgh•ll of M•zars LLP
Chart•r•d Accountants and Slatutory Audltor
Flrst Floor
Two Chamborlaln Square
Blrmlngham
B3 3AX
Nov25, 2022

BIRMINGHAM LGBT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
ASAT31 MARCH 2022
Unrostrlcted Unrestrl¢ted
funds
funds
9on•r•l
deslgnatod
Restrlctod
funds
Totsl
2022
T+)tsl
2021
Not•s
Nots7
Incorne from:
Donations and legaci6S
Charitable acllvitles
Other income
Invo$tm9nls
Local authority
22,824
49,802
10.524
9,269
17.400
5.108
702.199
27,732
752,001
10,524
9,269
86,560
28,745
778.455
3,464
3,552
24,384
89.160
Total Incom•
109.619
776,467
888,088
836,600
ndltu
Charitable acllvlll88
33,374
794.172
827,546
772.216
NET INCOME I
IEXPENDITUREI
76.245
(17.7051
58,$40
66,384
TRANSFER BETWEEN FUNDS
150.1311
50,000
131
NET MOVEMENT IN FUNDS
26,114
50,000
{17,5741
58,540
86,384
Fund balances at 1 April 2021
240,785
40,000
237.789
518,554
452,170
Fund balaftc•8 at 31 March
2022
288,879
90,000
220,215
577,094
518,554
The 8talemenl of ￿nancIal aclivile8 Includes all galns al￿1088e8 r8cognl8ed in the year.
All income and expendlture derlve from conllnulng acllvitles.
The slalemenl of financlal 8Ctivilie$ also ¢omplig$ wlth the requlr8menls lor an Income and expenditure account
under the Companies Act 2006.
10

BIRMINGHAM LGBT
BALANCE SHEET
ASAT31 MARCH 2022
2022
R•8tat•d 2021
Not•8
Flxed ass•ts
Tanglble 8s$ets
13
6,045
7,439
Current gssgts
Debtors
Current a$$el inve$lmenls
C8sh al bank and in hand
15
16
73,150
200,900
325,645
50,425
200,050
268,954
599,695
519,429
Cr•dltor$: Jmounts falllng du• wtthln
on• y••r
17
128,6461
18,3131
Nel current a88els
571.049
511.116
Totsl a*•et•1•41 ¢tsrr•nt Ilabllltl••
577.094
518,555
Incom• funds
Restricted funds
Unreslricled funds- desSgnaled
Unfeslricled funds- general
18
19
220,215
90,000
268,879
237,790
40,000
240.765
577,094
516.555
For the year ending 31 March 2022 the Company was entilL9d lo exemptlon from audit under se¢tlon 477 01
the Companles A¢t 2006 ￿tating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to
accountsng records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable lo Companies subje¢l to the
small companies, regime.
The accounts were approved and aulhortsed for Issue by the Trustees on ...
Mr lan Hyde (Chalrl
Trustee
Company Registration No. 07203554

BIRMINGHAM LGBT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2022
2022
RoStat•d 2021
Not•s
Cash flows from oparating adivitios
Cash generated from operallons
22
51,226
67,778
Invo$tlng actlvltl•$
Purchase of tangible fixed a$s&ls
Investment income
Increase in current asset inveslmenl8
12,9541
9,269
18501
13,183)
3,552
{77,768)
Not c•sh ggn•ratsd from Inv•gtlng
a¢tlvltl•$
5,485
177,3991
Not Incr••¥e l (dKr•as•l In cash and
C48h oqulvalont8
58,691
19,6211
Cash and cash equivalen18 at beginnlng of
year
288,954
278,575
Cash and cash •qulval•nts at •nd of y•ar
325,645
268,954
12

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng pollclgs
Charity Informatlon
81rmingham LGBT is 8 prlvale company limlled by guarantee incorporated in England and Wales. Th8 registered
office Is Birmingham LGBT Centr¢, 38140 Holloway Circus, Birmingham, B1 1 EQ.
1.1 Accountlng conv•ntlo
The 8ccounls h8ve been prepared in accordance with the charitable company's governing document, the
Compani8$ A¢1 2006 an¢J 'A¢¢ounling and Reporting by Charili&s,' Slalemenl of Recc>mmended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and R¢publi¢ of Ireland {FRS 1021° The charitable company is a Public Benefit Enlily as defined by
FRS 102,
Thg accounls are prepared in slerfing, whlch 18 the funcllonal currency of the charitable eompany. Monetary
amount5 in these financial statements ar8 rounded lo the nearest £.
The ae¢ounl8 have been prepared under tho historical cost convention.
1.2 Golng ¢on¢•rn
The Iruslees have prepared the aGcounls on a going concern basis. They have considered Ihe impact of Covid-
19 on the organisglion's finan¢es. Covid-19 resullgd in1081 rental and training income between Apnl 2020 and
September 2020 and Saw a de¢roase in donallons however the charity managed to secure allernalive funding
and has Fnanaged lo recover lost income and achleved an unreslrieted surplus for th8 accounting perlod. The
Iruslo9s are not aware of any circumstances likely lo affect Ihls In the foreseeable future.
1.3 Charltablg funds
Unre81ricled funds are avallable for use al the d18crellon of the Irugtee3 In furtherance of th&lr ¢harilable
objectives,
Reslricled funds represent fund8 speelflcally eamiarked for the ¢h8rity'$ proje¢l$ a8 8p¢dfied by the donor I
the funding agreement.
1,4 Incomo
In¢ome18 r¢cognised when the charitable company is legally enlilled to il after 8ny perfomi8nce condition8 have
been mel, th8 amounts ¢an be m¢a$ur¢d rèliably, and it is probable that Income wlll be recelved.
Cash donations are feco9nised on receipt. Other don8bon$ 8r• recognised once the charitable company has
been notified of the donabon unless perfomiance conditions require deferral of the amount. Income lax
recoverable in relation lo donations recwved under Gift Aid or deeds of covenant is recognised al the tiffle ol
the donation,
Other income is measured al the fair value of the conslderallon recelved or recelvable and represents amounts
receivable for goods and services provided in the nomal course of business, nel of discounts, VAT and olher
sales ielated taxes.
13

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng pollclgs
Expenditurg
Expenditure is recognised on an accruals basis.
Costs of activities in fvrtherance of the chanty's objects comprise these costs incurred by the charity as a r8suIt
of delivery of service.
Governance costs comprf88 those costs Incuired by the charity In meetlng its conslilulional and slatulory
requirements.
1,5 Tanglbl• Ilx•d aBSOt¥
Tangible fixed assets are measurad at cost. net of dep￿e￿allOn and any lmpalrmènt108888.
Depreciation is recognised 80 as to write off the cost of 88sel8 less their residual value8 over their useful live5
on the following bases..
Leasehold Improvement
Fixtufes, fittings & equipment
Computers
Over the Ilfe of Ihe18a89 - 7 years
20% slraighl line
33.3% slraighl line
The gain or1086 ari8ing on the disp08al of an asset Is determlnèd a8 th8 difference befvleen the Sale proceeds
and the carying value of the asset, and 18 recognised in nel income I lexpendlturel lor the year.
1,6 Impalrni•nt of flxod •••ets
Al each feports'ng end dale, the charitable company revlews the carrylng amounts of ils tsngiblo assds lo
determine whether there is any indication that those assets have suffered an irnpairrnenl loss. If any such
Indication exists, the fecoverable amount of the asset is eslimaled in ordef to delemiine the exionl of th•
Imp8lrmenl loss {If any),
1.7 Cash and cash •qulvalent•
Cash and cash equivalents include cash in hand. deposlts held al call with banks, other short-lerm liquid
investments with Original maturities of three month8 or less, and bank overdraft8. Bank overdraft8 are Shown
within borrowingg in current liabllilieg.
1.8 Fln•n¢lal In$trumont•
The charitable company has elected lo apply Ihe provisH)ns of Section 11 'BaBic Financial In$lrumenl$' and
Section 12 '01her Financial In51rumenl$ Issues, of FRS 102 to all of ils financial in¥lrumenls.
Flnancial Instruments are recognised in th• charitable compan￿5 balance sheet when th• charilablo company
becomes party lo the contractU81 provision8 of the in8trument.
Financial a88el8 and liabllilies are offset. with the net amounts presented in the ffinancial 81alemenls, when
there is a legally enforceable rfghl to sel off the recognlsed amounts and there Is an Intenllon lo setue on a nel
ba515 or to realise the asset and settle the liability simultaneously.
Basic fln•ncial •s56ts
Basic financial assets, which Include debtors and cash and bank balances, are initlally measured al transaclion
price including transaction costs and are subsequently carfed al amortised cost using the effecbv8 intgresl
method unless the arrangement conslilutes a financing transaclion, where the transaction is measured al the
present value of the future receipts discounted at a market rale of interest. Financial assets classifi8d as
receivable within one year are not amortised.
14

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng pollclos
8a51¢ financlal Ilabillllos
Basic financial liabilitiès. including creditors 8nd bank loans are Initially recognised al transaction prtce unless the
arrangement conslilule5 a financing transactlon. wh9re the d¢bt instrument is measured al the present value of
the lulure payments discounted al a market rale of interest. Financial liabililios classifiod a5 paya￿0 wlhin one
year are not 8mort18ed.
Debt instruments are subsequently carrled al amortised cost. Using the effective interest rate method.
Trade creditors are obllgatlons lo pay for goods or servlces that have been acqulred In the ordlnary course ol
opefalions from supplier6. Amoun15 payable arg classified as current liabilities if payment is due within one year
or less. If not, they aro pre$ent¢d a$ non-¢urrenl liabilities, Trade creditors are recognised initially al transaction
price and subsequgnlly measured al amortised cost using the effaclive interest method.
Derecognltlon of flnancl•l Il•bllltlo8
Financial liabilits'es are derecognls8d when the ¢harttabl• ¢omp8ny'$ contractual obligatlon8 explre or are
d18charged or caneell&d.
1.9 Employ•• b•n•flt8
The c081 of any unu88d hollday enlillemenl Is recognl$8d in the period In which th• wnploye8'9 sarvices are
racelved.
Terminallon benefits artr rèeognlsed immediately a$ an 0x￿n$0 when the charitable company is demonstrably
committed lo teminale the ¢mpl¢ym¢nt of an employee or lo provide lerminalion b8neffil8.
1.10 R•tlr•m•nt b•n•flt$
Payment$ lo defined contribution retlrement beneflt scheme8 are chargeé a8 an expen88 as they fall due.
1.11 L•au•
Rentals payable under operating 188seg, including any 1g¥se Incentlve5 recelved. are charged lo InGome on
straight line ba616 over tha term of the relevant lease.
1.12 Judgmgnts In applylng accountlng pollcles and key 8ourc•8 of estlmatlon un¢ortalnty
There are no eslimales or judgements made which have a material Impact on the carrying amounts of
assets and liabilitie5 within the accounts other than as slated in 1.13 below.
1.13 Depreclatlon and resldual valuèg
The Tru81ee5 have rfjviewed the asset lives and assoclated resSdual values of all langlble assets, and In p8rticular,
tho us8lul economic life and residual valuos ol leasehold improvements, fixtures, fittings & equlpment, and
omputers, and have concluded that asset lives and residual values are aDDroDriale.
Donatlons and l•g•¢l•8
2022
2021
Donations and gifts
27.732
28,745

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
CharStable activities
Umlx¢ll#
Sèxual
Health
Arts Counell
England
Ageing Trans In¢lusion
rthPr
project
Total
2022
Income
Charitable Actwilies
294.081
91.500
119,752
246,668
752,001
Analyss by fund
Unrestricted fvnds- general
Restricted funds
49.802
196,866
49,802
702,199
294.081
91,500
119,752
294.081
91.500
119.752
246,688
752.001
Fw the y•ar endod 31 March 2021
Analysis by fund
Unrestricted funds- genernl
Resthcted fvnds
47,681
205,302
47,681
730,774
319.774
93.184
112,514
319,774
93.184
112,514
252.983
778,455
Analysls of other Income shown above 18 dlsc105ed withln Note 6.
16

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
other InGom9
Unr•8trict•d
funds
general
Rgstrlcted
fund
Total
2022
Total
2021
Training income
10,524
10,524
3,464
10,524
10,524
3.464
For th• y•ar •nd•d 31 March 2021
3,464
3.464
Inv••tm6nt•
2022
2021
Rental Income
Interest recelvable
8,400
869
2,597
955
9,269
3,552
othor Incom• from charltable •ctlvltlo•
2022
2021
R••trlctod'.
Henry Smith
Ag8ing Beller
NPO Non Art8 Councll
Comic Rellef
SHOUT
The Leather Sellers Company
Chlldren Sn Need
Ageing bèller soclal care
The Heritage Lollery Nightingale 50 project
LGBT Consortium- Futures Inlersecllon
Covid Recovery- Comic rellef
Covid Recovery- Migrant Exehange
LGBT C¢n$ortium- Emergen¢ies Trust
Wgslyan Foundation
Birmingham Pride - Emerge
Birmingham Pride - Volunteering Group
Circlg Fund
Wesl Midlands IDVA pr￿ect
Commonwealth - Bimiingham Smallest Gay Bars
Older Persons Project- Eveson Trust
Birmingham City Council- Mental Healtt) First Aid
Unrestrl¢ted:
Ticket sales
Chrlslmas Fund
The Leather Sellers Company
8im)ingham LGBT
Older Persons Project
19,050
39.358
4,522
18,705
1,182
38,100
39,358
8,375
118,7051
1581
12,411
44,678
19,700
1,584
35,998
10,000
8,864
5,000
19,781
22.338
923
1,000
2,500
35,595
8,932
5,000
20,000
2,602
1,000
15,000
30,000
1,000
1,724
15,058
30,898
246,668
252,983
17

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Stat•m•nt of financlal actl¥ltl•¥ for th• y•ar •nd•d 31 March 2021
Unrestrlctod Unr•8trlct•d
funds
funds
general
designatad
R•$trict8d
funds
T¢)tsl
2021
In¢¢mo from:
Donations and legacies
Charitable activities
Other trading actlvilies
Investments
Local Authority
28,745
47,681
3,464
3,552
24,384
28,745
778,455
3,484
3,552
24,384
730,774
Total Income
107,828
730,774
838,800
Ex
endlture
Charitabl• a¢livities
80,116
692,100
772,216
Net Incomlng resource•
b•foro tran•f•r•
27,710
38,674
66,384
Gro88 transfers b8tsveen funds
Nel Incom• for th• y•arl N•t
mov•m•nt In lunds
27,710
38,674
66,384
Fund balance8 al 1 Aprll 2020
213.055
40,000
199,115
452,170
Fund balan￿$ at 31 March
2021
240,765
40.000
237,789
518,554
18

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2022
Charltablo actlvltl•s
G¢neratlng
Funds
Ch•rit&ble
Actlvltles
Support
Costs
Totsl
2022
Total
2021
Staff costs
Oeprecialion and
Impaimenl
Office costs
Travel and tralnlng
Prlnling
Publlclty
Recrultmenl and
Consultancy
Rent, rale6 and
aceommodallon
Project co818
Lggal & prol8sslonal
Bank charge$
15.957
472,954
4,348
39,480
528,391
4,348
532,660
4,984
49,540
15,496
1,182
25,642
47,264
49,540
15,4
1,162
25,642
47,264
37,276
4,128
1,070
10.378
40.467
58,851
58,851
58,434
80,422
10,597
315
80,422
10,597
315
37,780
41,550
458
15,957
768.591
39,480
822,028
769,184
Govemance eo8t8 (888
note 91
5,518
5,518
3,052
15.957
766.591
44,998
827,546
772,218
Gov•rnanc• co•t•
Total
2022
Total
2021
Account8
Trustees, expenses
AGM & meeting$
4,228
2,752
1,290
300
5,518
3,052
Governance costs includes £2,586 paid for the independent 8xaminalion (2021- £2,508}.
19

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
10. Trusts81
None of the trustees lor any persons connected wSlh them) recelved any remuneratlon or benefi18 from th8
charitsble company during the year.
Trustae Indemnity insurance of £l,000,00012021.' £1,000,000) was arranged as part ol the overall insurance
package and included in the total premium of £44812021.. £4481.
11. Employoe
Number of employe•¥
Tho avèrag• monthly number of employ008 durfng the year was..
2022
Numb•r
2021
Numb6r
Charitabl• staff
25
22
The average monthly numb&r of gmployees during the year expre88ed a$
full lim• •quival•nts w•8'.
Ch8rllabl8 $laff
23
22
2022
2021
Employmont co•ts
W8g&8 and $81aries
Soclal security costs
Other p8nsSon c08ts
458,503
38,657
20,831
462,932
34,875
21,803
517,991
519,410
There were no eM￿0yeeS whose annual ramuneratlon was £60,000 or more12021'. no employees).
There were no temlnallon payments In the year {2021.. £nlll.
12. Tru$teg¥' and kgy managgmont pgrsoDnel r•mungratlon •nd expon¥g•
The Iruslee8 nellher recdved nor walved any remuneration durfng the year (2021.. £nill.
The lolal amount of employee benefits received by key management personnel is £137,251 12021 £135.5411.
The Trust considers rts key management personnel comprise the Managing D1￿clOr. the Sexual Health
Servlce8 Manager and the Operallon8 Manager,. Wellbelng SeNlce8.
No trustees had expenses reimbursed during the year12021.. No Iru8lee8 had expenses relmbursed for the
yearl.
20

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
13. Tanglblo fix•d a880ts
Flxturo•,
fittings &
•qulpm•nt Comput•r¥
L•a8•hold
Improvom•nt
Totsl
Cost
Al 1 Apnl 2021
Addrtions
2B8,305
21,336
1,712
16,101
1,242
325,742
2,954
At 31 March 2022
268,305
23,048
17,343
328.696
D•pr•¢iatlon
At 1 April 2021
D&pr¢dalion ¢harg¢d In the year
288,305
18,730
2,880
11,268
1,468
318.303
4,348
Al 31 Mar¢h 2022
288,305
21,610
12,736
322.851
Carrylng amount
Al 31 March 2022
1,438
4,607
6,045
Al 31 March 2021
2,606
4,833
7,439
14, Flnan¢lal In8trum•nts
2022
2021
Carrylng amount of fSnanclal a•s¢tJ
Debt instruments measured at amortised c081
51,698
32,742
Carrylng amount of financlal Ilabllltlo8
Measured al amortised c08t
26,080
5,805
15. O•btors
2022
2021
Amounts falllng du• wlthln onè yoar:
Trade debtors
Other debtors
Prepayments
43,3SS
8,343
21,452
24,400
8,343
17,683
73,150
50,426
21

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
16, Current a$sot Inv8stmonts
2022
2021
Cash equivalents on depos
200,900
200,050
200,900
200,050
17. Cr•dltorn: •mounts 14lllng du• wlthin on• year
2022
2021
Trade credllor8
Other credilorB
Accrua18
25,315
745
2,586
5.251
554
2,508
28,648
8.313
22

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
18. R•stri¢ted funds
The income fund8 of the charity include restricted funds comprfslng the follMng unexpended balances ol
donatlons and grants held on trust for speclfic purp08eg'.
Balance at
1 Aprll
2021
Bal•nc• at
31 March
2022
In¢omlng R•$our¢ès
roiour¢e•
Exp•ndgd Tr•nsf•rn
Agelng Better
Agelng wllh prfde
Arts Councll gr8nl$ for thè Art8
Awards for all
Com1¢ Rellef
Gowling Asylum Servlce
Gowling VVLG
Henry Smrth
NPO ArtB Councll
NPO Non Arts CouncAI
Sport England
Umbrella sexual heatth
Cornmunlty Fund Tran8 Incluslon prolect
Children In Need
Ageing Better Social Care Tender
The Heritage Lotlery Nlghtlngale 50 Prole¢t
LGBT Consortium
Covid recovery- Comlc rellef
Covid recov8ry- Migrant •xch8ng0
LGBT Consortium- Emergencies tru81
Wesleyan loundatlon
Circle Fund
Wo$1 Mldl8nd8 IDVA Project
Bim)Ingham Prid•- Emerg8
Bimingham Prlde- Voluntèering group
BCC - Pravenl￿)n & promollon fund
Commonweallh- Lil Fesbval
SHOUT- Perform Europe
SHOUT - Commorw4eallh- Birrningham
8rn8lle81 g8y bars
Older Persons Prolect- Eveson Trust
Birrningham Crty Council - Mental Heatth
Flr6t Ald
29.9r
10,989
11,1621
5,407
309
386
1,200
30,302
14,758
8,550
39,358
69.264
10.989
1,162
3.591
2,613
1,816
16,401
386
1,200
24,926
3,911
6,640
18,705
19.050
91,500
9.522
24,428
102,347
9,432
131
288,420
114,601
23,280
33,715
1,903
1,451
11311
48,671
46,847
3,329
11,377
8,181
1,584
1.221
8.829
8,305
5.000
294,081
119,752
19,781
22.338
54,332
51,998
11401.
6,278
133
1,784
8,143
5,000
935
43,704
4,845
162
2,500
35,595
1,031
1,(QO
64,085
5,075
1,565
18,1091.
1,031
1,000
30,284
5.075
16.185).
8,932
33,821
8.185
6.932
s.000
20,￿)0
5.000
9.893
10.107
237,789
776.467
794.172
220,215
' There are negative balances on these fvnd$ as tho amounts are oxpgcled after yoar end as they have not bggn
eived yet.
Agelng Beltsr Fund
Tho Ageing better lund is a contract with BVSC {8irmingham Voluntsry Sector Council) as part of Ageing better
Birmingham lo deliver the LGBT hub which aims to sel up networks of social activity lo challenge i80181ion as people
age
Ageing With Pride Fund
The Ageing with Pride fund is a contract with 8VSC18imiingham Voluntary Sector Council) to deliver a city ¥Mtle
campaign that highlights the issues LGBT people face as they age
Arts Councll grants for the Arts Fund
The Arts council grant is a grant from Arts Council England to dellver the annual Shoul arts and cultural fesllv81
Awards For All Fund
23

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
The Awards for all fund was a grant from the big lottery lo deliver a range of events, N%rJrkshops and aclivits'es to the
LGBT community
Comic Rèli•f
The grant from comic rellef vlolence 8gainsl women and girfs funding Is to develop and deliver a group work
programme for Lesbian bi and trans women who have or are experiencing domestic vi016nc8labuse
Gowling Asylum SeThicè
Thls is a Small grant to cover the eosl of running a monthly athice &urgery for Asylum 8e8ker8 run by UK le8bi8n
and gay Immlgr811on group
Gowling WLG Fund
This is a donation lo cover a¢¢réditstion of the volunteer training progr8mm¢
Henry Smith Fund
The Henry $milh furKI 1$ a grant from tho Henry Smith Foundollon to dellver the LGBT d¢)me$li¢ violen¢& prol8¢1
NPO Arts Coun¢ll
ShoLrt is now * national portfolio organi8ation for the Arts council the fundlngls loward$ salary cost8 antj delivery of
Shoul Bimiingham'¥ festival of quoar ¢ullur•
NPO Non Arts Councll
This is for sponsorship or other small restrfclgd grant8 towards the 8houl fe81ival
Sport England Fund
The Sports England fund is a grant from Sports England lo deliver a range ol free 8POrts aclivilie8 to Incr8a8e LGBT
people's participation in sports and phy8ical activlty
Umbrèlla Sexual H•alth Fund
The Umbrella sexual health fund 18 8 contract wllh Univer8ity Hospital Tru81 Blrmln9ham lo dellver Sexual health
seNlces lo the LGBT communlty in Blmlngh8m and Solihull
The Natlonal Lottory Comrnunlty Fund Tran8 Incluslon proJ•ct
This project includes a wellbelng support worker, counselllng and a Slraleglc development worker whose role is to
d81iver tralnlng and pollcy 8UPPOrt the project 8ims to ensure service8 rneel the need8 of and are Incluslve of trans
people
Chlldr•n In N••d
The grant covers the $818ry ol a youth worker and iwo 8eg$ional workers for the Emerge youth group
Agelng Bettfrr Socl•l Cèrè Ttnd•r
This project 58 to design 8nd deliver training t¢ Ival authority ¢ommi$8ioner$ care homo$ and 8¢xl81 care provlders
Th8 Herltago Lottfrry Nlghtlngale So Prolfrct
A hèritage project that aims to ar¢hiv¢ the histw ol the Nightingale ¢lub in Birmingham over the la$150 years and
produce a film about Ihl$ history
LGBT Consortlum
Thi5 fund was for an inlersectlonal crealivo projo¢l the Lesbian and Ix'sexual women's worker and the South
Asian MSM worker.
Covld recovery- Comlc r•ll•l
This was a grant for 6 months lo support with recovery durfng the pand•mic11 Included fundlng for core running
costs and fundlng lo increase the counselling service.
Covld recovery natlonal lottery community tru8t
Th18 was a grant for 6 months to 8UPPOrt wlth recovery durfng the pandemlc11 Included fundlng for core running
costs.
Covld r•cov•ry- Migrant oxchang
This was a grant lo support people $eeklng asylum durtng the pandeml¢11 I￿l￿ded fundlng for welfare p8ckag88 of
food ,data and netbooks and translation eosls.
LGBT Con$ortlum- gmgrg8n¢los trust
This was a grant for 6 months lo support with recovery during the pandemic il irKluded fLsnding for 8dditson81
counselling hours
W•8lyan foundatlon
This was a donation toward8 the counselllng servlce at Bimilngham LGBT to support people experiencing poor
mentsl health
Circle Fund
Funds via Safer Lives prov5ded by the N81wesl Circle fund lo provlde grants for crlsis inteNention. establishing
safety and recovery & reslllence for victlm8 of domesllc violence.
West Midlands IDVA Project
Funds granted by the Wesl Midlands Police and Crime Commissioner lo deliver a culturally competent support and
advocacy service to LGBT victims of hale crime in the Wesl Mldlands.
24

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2022
Birmingham Prld•- Emerg0
Funds granted by the Bimlngham Pride Community Fund lo be pul towards activities for the Emerge Youth Group.
Birmingham Prlde- Volunteerlng group
Funds granted by the Blmlngham Prlde Communlty Fund lo support the aclivitles of the Birmingham LGBT
Volunteers.
8CC- Preventlon & Promotion fund
Funds granted by Birmingham City Councll Public Health Department lo provide counselling lo the LGBT
community and lo délivèr LG8T Mental Health Flrst Aid training lo Ment81 Health SeNice8 Providers.
Commonwealth- Llt F•stlval
Funds granted by the Birmingham Commonwe8llh Committee.
SHOUT- P•rform Europg
Funds granted by OYOUN lo deliver a project as part of SHOUT'J year-round activltles. includlng workshops.
exhibitions. di$¢u95i9n$ ond film s¢reoning$.
Commonwealth- BlrmSngham Smallost Gay Bars
Funds granted by th? Birmingham Commonwealth Committee lo deliver •n art ingtsllati¢)n al th6 LG8T Centre 88 a
part of the 2022 Commonwealth Games.
Old•r Porsons Projg¢t- Evegon Trust
Funds granted by the Evoson Trust towards $818ry ¢05t8 for th• Older Porsons Pfolect.
Blrmlngham Clty Councll- Montal Heolth Flrst Ald
Funds granted by Birmingham City Council Public Health Department for staff & volunteers And community •divi$l$
to receive Mental Health First Aid training.
19. D•*lgnat•d fund•
2022
1021
Balance al 31 March 2022 & 2021
90,000
40,QOO
The Board havé designated an addillonal £50.000 In the year ended 31 March 2022 to cover del8P8e and
refiJrb18hment of new offices.
20, Analy¥ls of n•t •$$•ts b•tw•on funds
Unr•strlct•d R•8trlct•d
funds
funds
Total
Fund balances al 31 March 2022 are represented by.,
Tanglble assets
Current a5sets1llial￿lI1le3I
1,300
35S,579
4,745
215,470
8,045
571,049
356,879
220,215
577,094
25

BIRMINGHAM LGBT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Anatysis of n•t ass•ts betw•on funds prior y•ar
Unrestrlcted Restrlcted
lund8
fund8
Totsl
Fund balances al 31 Mar¢h 2021 ar¢ repr•$￿1$￿ by..
Tangible assets
Current assels]Iliabililie$l
410
280,355
7.029
230,761
7.439
511.118
280,765
237.790
518,555
21. P•nslon Commltm•nt$
The charlty operates a deflned conlrfbulion ￿nsIOn schome. The assets of the scheme are h8ld separa181y from
those of the eharily in an independently 8dminislered fund. The pènsion c08t repr&8enl8 conlributs'ons p8y8ble
ty the ¢h8rfty lo the fund and amounted to £20.831 12021.. £21.6031.
22. R•latod party transactlon¥
There were no related paty Iran8action8 durlng the yèar, or the prlor year.
23. Cash 9on•rat•d fram op•r•tlon8
2022
2021
Surplu$ I ILos$l for tho year
58,540
86.384
Adjustmen15 for..
Investment income reGognisgd in statement of financial ¥divilig5
Depreciatlon of tangible fixed assets
19,2701
4,348
13.549)
4.984
Movement8 in working capital..
Ilncrease) l Decr8a8e In debtor5
(Decreasel I Increase In creditors
In¢￿aSe I Id¢¢r¢a$el In deferred income
122,7251
20,333
7.467
17.508)
Cash generated from oyratlons
51,226
67.778
24. Prlor p•rl¢xl adlu$tm•nt
During the year the Trustees Identified that the prlor year flnanclal statements had, In error, classlfied a
£200,500 dèpo$il a¢counl ba18nce 88 'C88h and c89h equlvalenls, as opposed to 'CLsrr8nl asset inveslmenls..
This has been corrected by way of a prior period adjuslmenl. This prior period adjustsnenl has no Impact on the
r95uIt for gilhgr period or Ihg Gharity's nat assets at either period end.
26