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2025-03-31-accounts

Charity Registration No. 1141568 (England and Wales)

Company Registration No. 07203554 (England and Wales)

BIRMINGHAM LGBT

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

BIRMINGHAM LGBT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees G Moore
S Hale
Ian Hyde (resigned 28 June 2024)
S Ball (Chair)
R Tappia
S Morden (resigned 8 August 2024)
J Tipping (resigned 25 February 2025)
K McDaid
M Lovell
D Parker Coffin
H Rejani (resigned 13 June 2025)
L Eastwood (appointed 26 February 2025)
D Wallis (appointed 26 February 2025)
T Ivory (appointed 26 February 2025)
S Dunne (appointed 22 April 2025)
P Wisheu (appointed 22 April 2025)
Secretary Mr G Moore
Charity number 1141568
Company number 07203554
Registered office Birmingham LGBT Centre
38/40 Holloway Circus
Birmingham
B1 1EQ
Independent examiner David Hoose
Forvis Mazars LLP
First Floor
Two Chamberlain Square
Birmingham
B3 3AX
Bankers Unity Trust Bank PLC
Nine Brindley Place
Birmingham
B1 2HB
Solicitors Higgs and Sons
3 Waterfront Business Park
Brierley Hill
DY5 1LX

BIRMINGHAM LGBT

CONTENTS

Page
Trustees' report 4
Independent examiner's report 8
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the accounts 13

BIRMINGHAM LGBT

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report and accounts for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitable company's Articles of Association, the Companies Act 2006 and “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)”.

Objectives and activities

The charitable company's aims are to raise the awareness of the needs of lesbian, gay, bisexual and transgender (LGBT) people in Birmingham and beyond. To advocate for their needs to the wider community and promote opportunities to LGBT people in Birmingham and beyond to enable them to fully participate in the lives of their community.

Mission

Our vision is a vibrant, diverse, lesbian, gay, bisexual and transgender community in Birmingham and beyond in which individuals can realise their full potential and can have equal access to all that the city has to offer.

The objectives are:

  1. To act as a voice of the LGBT third sector in Birmingham, based on the knowledge and evidence of real need, creating a positive and visible LGBT community.

  2. Create a highly skilled LGBT third sector that has opportunities for volunteering and service development. 3. To raise awareness of the needs of the LGBT community in the city and develop appropriate services where need exists.

  3. To challenge negative stereotypes about LGBT people and combat homophobia, transphobia and biphobia.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake.

Achievements and performance

Birmingham LGBT has had a busy 12 months listed below are some of our key achievements in the year.

Key activities in the period from 1st April 2024 to 31st March 2025 were as follows:

  1. Delivered a range of face-to-face services while continuing to offer online options if clients preferred this. Services included IDVA (Independent Domestic Violence advocates) services, sexual health and wellbeing support, and counselling services

  2. Delivered a substance support service in partnership with CGL

  3. Delivered program for Shout with a year-round delivery

  4. Delivered a program of support to LGBTQ+ older adults including wellbeing support funded by the Masons and activities and events funded by Birmingham city council prevention and communities

  5. Provided support and advocacy through the LGBT IDVA service to LGBT victims of domestic violence across the West midlands

  6. Partnered with Women’s aid to deliver the Domestic abuse lead worker service in Birmingham

  7. Delivered peer support groups including a women’s group a men’s group and a south Asian support group

  8. Negotiated the lease for the New purpose built LGBT centre in Hurst street

  9. Continued to run Emerge the trans youth group meeting face to face and online and provide one to one support to young people

  10. Tendered for the Deep Engagement program LGB and Trans with public health Birmingham and started project delivery

  11. Developed and delivered the trans inclusion programme which provides support and counselling to trans people and training and consultancy to professionals

  12. Continued to offer LGBT affirmative counselling

4

BIRMINGHAM LGBT

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

  1. Been a partner on the National LGB and T Strategic Partnership, local and regional domestic abuse strategic partnerships, the rainbow partnership (BCC)and the creating a healthy city strategic partnership

  2. Delivered a range of training including LGBTQ+ awareness training as part of the deep engagement program

Financial review

Birmingham LGBT was formed on 25 March 2010. These accounts cover the 15[th] accounting period of 12 months to 31 March 2025.

Funding

Income during the period was £824,900. Our main fund providers that support the day-today work of the charity are UHB, the National Lottery Community Fund, Birmingham city council and Arts council England. Other funders included the Henry Smith foundation, the Circle Fund, West Midlands Police & Crime Commissioner, Heart of England Foundation trust, Birmingham Pride Community Foundation, SCVO (Sandwell council for voluntary organisations) Change Grow Live, Birmingham and Solihull Women’s aid and Gowling PLC.

Expenditure

Expenditure in the year totalled £908,569. This includes cost of our staff, accommodation at the LGBT Centre, related office and governance costs and project delivery costs.

Reserves Policy

The charity believes that, to provide security and stability to the organisation and its staff, sufficient funds need to be held in reserve for unexpected situations or to wind up the organisation if necessary. The trustees have decided that it 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 three months running costs in reserves. The charity currently holds an unrestricted reserve of £246,956 and a designated reserve of £90,000 for redundancies and dilapidations.

Risk Management

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to manage these risks.

Future Strategy

The trustees undertake an annual review of strategy to ensure the charity's programmes and activities remain focussed on the core mission, strategic aims, and objectives.

Going Concern

At the time of approving the accounts the trustees have a reasonable expectation that the charity has enough resources to continue to operate for the foreseeable future, so they prepared the accounts on a going concern basis when preparing their report.

Structure, Governance and Management

Governance

Birmingham LGBT is a company limited by guarantee with approved memorandum and articles on 25 March 2010. The organisation was registered as a charity no 1141568 on 21 April 2011.

5

BIRMINGHAM LGBT

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Board of Trustees meet on a quarterly basis to review the strategy and operations of the company. Board sub-committees have been created for Strategy and Operations and meet regularly between Board meetings, focusing on specific aspects of the charity. The chairs of these committee’s report to the full Board.

Day to day management of the charitable company is delegated to the Director Steph Keeble and Senior Management Team (Sexual Health Services Manager and operations Manager wellbeing services).

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Ian Hyde (resigned 28 June 2024) Gareth Moore Simon Hale Rita Tappia Jamie Tipping (resigned 25 February 2025) Skye Morden (resigned 8 August 2024) Kavan McDaid Mathew Lovell Dr Steve Ball (Chair) David Parker Coffin Hetal Pankaj Rajani (resigned 13 June 2025) Lesley Nicola Eastwood (appointed 26 February 2025) David Miles Wallis (appointed 26 February 2025) Trevor Charles Colin Ivory (appointed 26 February 2025) Stephen Anthony Dunne (appointed 22 April 2025) Patrick Colin Wisheu (appointed 22 April 2025)

Trustees are recruited with a view to skill set, diversity, sound experience in a related field or professional experience in a relevant area.

Such candidates are interviewed by the Chair and the Director and, if appropriate, invited to a trustees' meeting. Appointment is then conditional on the approval of the trustees generally.

New trustees are then inducted and given appropriate training.

Staff Remuneration

Birmingham LGBT made a 1% standard of living rise to all staff during the year.

Trustees' Indemnity Insurance

Trustee indemnity insurance of £470 was paid (2023/24 £470). There is a limit of indemnity of £1,000,000.

6

BIRMINGHAM LGBT

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Responsibilities of the Trustees

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the profit or loss of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. 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' report was approved by the Board of Trustees.

Steve Ball

Steve Ball (Dec 10, 2025 14:18:31 GMT) Dr Steve Ball (Chair) Trustee

Dated : 10/12/2025

7

BIRMINGHAM LGBT

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BIRMINGHAM LGBT

I report on the financial statements of Birmingham LGBT for the year ended 31[st] March 2025, which are set out on pages 10 to 27.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

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

This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

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 by being a qualified member of the Institute of ICAEW which is one of the listed bodies.

In connection with my examination, which is complete, no matters have come to my attention which give me reasonable cause to believe that in any material respect:

8

BIRMINGHAM LGBT

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BIRMINGHAM LGBT

I have no concerns and have come across no other matters in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

David Hoose (Dec 10, 2025 14:32:34 GMT)

David Hoose For and on behalf of Forvis Mazars LLP Chartered Accountants and Statutory Auditor First Floor Two Chamberlain Square Birmingham B3 3AX

10/12/2025

9

BIRMINGHAM LGBT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

AS AT 31 MARCH 2025

Unrestricted Unrestricted
funds funds Restricted Total Total
general designated funds 2025 2024
Notes £ £ £ £ £
Note 7
Income from:
Donations and legacies 2 33,461 - - 33,461 38,910
Charitable activities 3 5,649 - 738,772 744,421 853,322
Other income 4 9,539 - - 9,539 3,281
Investments 5 37,479 - - 37,479 35,521
─────── ─────── ─────── ─────── ───────
Total income 86,128 - 738,772 824,900 931,034
─────── ─────── ─────── ─────── ───────
Expenditure on:
Charitable activities 8 119,185 - 789,384 908,569 934,982
─────── ─────── ─────── ─────── ───────
NET INCOME / (33,057) - (50,612) (83,669) (3,948)
(EXPENDITURE)
TRANSFER BETWEEN FUNDS - - - - -
NET MOVEMENT IN FUNDS (33,057) - (50,612) (83,669) (3,948)
Fund balances at 1 April 2024 280,013 90,000 278,397 648,410 652,358
─────── ─────── ─────── ─────── ───────
Fund balances at 31 March
2025 246,956 90,000 227,785 564,741 648,410
═══════ ═══════ ═══════ ═══════ ═══════

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

10

BIRMINGHAM LGBT

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 13 10,294 12,854
Current assets
Debtors 15 131,948 192,101
Current asset investments 16 220,342 211,438
Cash at bank and in hand 212,808 253,041
─────── ───────
565,098 656,580
Creditors: amounts falling due within
one year 17 (10,651) (21,024)
─────── ───────
Net current assets 554,447 635,556
─────── ───────
Total assets less current liabilities 564,741 648,410
═══════ ═══════
Income funds
Restricted funds 18 227,785 278,397
Unrestricted funds – designated 19 90,000 90,000
Unrestricted funds – general 246,956 280,013
─────── ───────
564,741 648,410
═══════ ═══════

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating 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 accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

10/12/2025

The accounts were approved and authorised for issue by the Trustees on ………………….

Steve Ball

Steve Ball (Dec 10, 2025 14:18:31 GMT)

Dr Steve Ball (Chair) Trustee

Company Registration No. 07203554

11

BIRMINGHAM LGBT

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Notes £ £ £ £
Cash flows from operating activities
Cash generated from operations 23 (75,174) (138,605)
Investing activities
Purchase of tangible fixed assets (2,538) (9,714)
Investment income 37,479 35,521
Increase in current asset investments - -
─────── ───────
Net cash generated from investing
activities 34,941 25,807
─────── ───────
Net (decrease) / increase in cash and
cash equivalents (40,233) (112,798)
Cash and cash equivalents at beginning of
year 253,041 365,839
─────── ───────
Cash and cash equivalents at end of year 212,808 253,041
═══════ ═══════

12

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Birmingham LGBT is a private company limited by guarantee incorporated in England and Wales. The registered office is Birmingham LGBT Centre, 38/40 Holloway Circus, Birmingham, B1 1EQ.

1.1 Accounting convention

The accounts have been prepared in accordance with the charitable company's governing document, the Companies Act 2006 and “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)”. The charitable company is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention.

1.2 Going concern

The trustees have prepared the accounts on a going concern basis. The trustees are not aware of any circumstances likely to affect this in the foreseeable future.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds represent funds specifically earmarked for the charity's projects as specified by the donor in the funding agreement.

1.4 Income

Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Other income is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

13

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Expenditure

Expenditure is recognised on an accruals basis.

Costs of activities in furtherance of the charity's objects comprise these costs incurred by the charity as a result of delivery of service.

Governance costs comprise those costs incurred by the charity in meeting its constitutional and statutory requirements.

1.5 Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Leasehold Improvement Over the life of the lease - 7 years Fixtures, fittings & equipment 20% straight line Computers 33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income / (expenditure) for the year.

1.6 Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

14

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11 Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.

1.12 Judgments in applying accounting policies and key sources of estimation uncertainty

There are no estimates or judgements made which have a material impact on the carrying amounts of assets and liabilities within the accounts other than as stated in 1.13 below.

1.13 Depreciation and residual values

The Trustees have reviewed the asset lives and associated residual values of all tangible assets, and in particular, the useful economic life and residual values of leasehold improvements, fixtures, fittings & equipment, and computers, and have concluded that asset lives and residual values are appropriate.

2. Donations and legacies

2025 2024
£ £
Donations and gifts 33,461 38,910
═══════ ═══════

15

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Charitable activities

Charitable activities
Umbrella
Sexual Arts Council Change Grow
Trans Inclusion		 Local Authority Other Total
Health England Live project income income 2025
Charitable Activities 282,159 89,100 - 124,108 160,795 88,258 744,421
═══════ ═══════ ═══════ ═══════ ═══════ ═══════ ═══════
Analysis by fund
Unrestricted funds – general - - - - 2,300 3,349 5,649
Restricted funds 282,159 89,100 - 124,108 158,495 84,910 738,772
─────── ─────── ─────── ─────── ─────── ─────── ───────
282,159 89,100 - 124,108 160,795 88,258 744,421
═══════ ═══════ ═══════ ═══════ ═══════ ═══════ ═══════
Umbrella
Sexual Arts Council Change Grow
Trans Inclusion		 Local Authority Other Total
Health England Live project income income 2024
For the year ended 31 March 2024
Analysis by fund
Unrestricted funds – general - - - - 1,250 - 1,250
Restricted funds 309,700 48,395 132,194 121,051 134,725 106,007 852,072
─────── ─────── ─────── ─────── ─────── ─────── ───────
309,700 48,395 132,194 121,051 134,975 106,007 853,322
═══════ ═══════ ═══════ ═══════ ═══════ ═══════ ═══════

Analysis of other income shown above is disclosed within Note 6.

16

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4. Other income
Unrestricted
funds Restricted Total Total
general funds 2025 2024
£ £ £ £
Training income 2,100 - 2,100 3,281
Earned income 7,439 - 7,439
─────── ─────── ─────── ───────
9,539 - 9,539 3,281
═══════ ═══════ ═══════ ═══════
For the year ended 31 March 2024 3,281 - 3,281
═══════ ═══════ ═══════
5. Investments
2025 2024
£ £
Rental income 26,958 27,385
Interest receivable 10,521 8,136
─────── ───────
37,479 35,521
═══════ ═══════

17

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6. Other income from charitable activities

Other income from charitable activities
2025 2024
£ £
Restricted:
Henry Smith 19,900 39,400
Birmingham Pride - Emerge - 4,000
Birmingham Pride - Volunteering Group - (1,000)
Birmingham Pride - Trans Project 220 -
Birmingham Pride Community 5,000
Trans Project 2,000 -
Heart of England Network Neighbourhood Scheme - 25,000
BVSC Fairer Futures 936 8,427
SVCO Counselling - 4,680
BVSC Parenting Support - 7,500
Southside – SHOUT 1,000 -
Circle Fund 4,000 -
Older Persons Project 18,000 18,000
CGL – Womens Substance Worker 19,713 -
SVCO Donation 5,000 -
BSWA – Domestic Violence Project 9,141 -
Unrestricted:
Ticket sales 1,848 -
Donations 1,500 -
─────── ───────
88,258 106,007
═══════ ═══════

18

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7. Statement of financial activities for the year ended 31 March 2024

Unrestricted Unrestricted
funds funds Restricted Total
general designated funds 2024
£ £ £ £
Income from:
Donations and legacies 38,910 - - 38,910
Charitable activities 1,250 - 852,072 853,322
Other trading activities 3,281 - - 3,281
Investments 35,521 - - 35,521
─────── ─────── ─────── ───────
Total income 78,962 - 852,072 931,034
─────── ─────── ─────── ───────
Expenditure on:
Charitable activities 111,128 - 823,854 934,982
Net incoming resources (32,166) - 28,218 (3,948)
before transfers
Gross transfers between funds - - - -
─────── ─────── ─────── ───────
Net income for the year/ Net (32,166) - 28,218 (3,948)
movement in funds
Fund balances at 1 April 2023 312,179 90,000 250,179 652,358
─────── ─────── ─────── ───────
Fund balances at 31 March
2024 280,013 90,000 278,397 648,410
═══════ ═══════ ═══════ ═══════

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BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8. Charitable activities

Generating Charitable Support Total Total
Funds Activities Costs 2025 2024
£ £ £ £ £
Staff costs 27,891 601,902 73,395 705,188 716,206
Depreciation and - 5,098 - 5,098 3,503
impairment
Office costs - 43,234 - 43,234 32,264
Travel and training - 9,216 - 9,216 14,825
Printing - 1,597 - 1,597 1,713
Publicity - 10,769 - 10,769 23,165
Recruitment and - 1,433 - 1,433 2,489
Consultancy
Rent, rates and - 76,791 - 76,791 69,751
accommodation
Project costs - 26,050 - 26,050 51,420
Legal & professional - 22,201 - 22,201 15,218
Bank charges - 350 - 350 353
─────── ─────── ─────── ─────── ───────
27,891 800,641 73,395 901,927 930,907
Governance costs (see
note 9) - - 6,642 6,642 4,075
─────── ─────── ─────── ─────── ───────
27,891 800,641 80,037 908,569 934,982
═══════ ═══════ ═══════ ═══════ ═══════

9. Governance costs

9.
Governance costs
Total Total
2025 2024
£ £
Accounts 4,533 4,075
Trustees’ expenses 83 -
AGM & meetings 2,026 -
─────── ───────
6,642 4,075
═══════ ═══════

Governance costs includes £2,982 paid for the independent examination (2024: £2,844).

20

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10. Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.

Trustee Indemnity insurance of £1,000,000 (2024: £1,000,000) was arranged as part of the overall insurance package and included in the total premium of £470 (2024: £470).

11. Employees

Number of employees

The average monthly number of employees during the year was:

Number of employees
The average monthly number of employees during the year was:
2025 2024
Number Number
Charitable staff 33 33
═══════ ═══════
The average monthly number of employees during the year expressed as
full time equivalents was:
Charitable staff 23 23
═══════ ═══════
2025 2024
£ £
Employment costs
Wages and salaries 629,323 643,968
Social security costs 51,011 52,443
Other pension costs 18,912 19,112
─────── ───────
699,246 715,523
═══════ ═══════

There was one employee whose annual remuneration was £60,000 or more (2024: no employees).

There were no termination payments in the year (2024: £13,000 to one employee).

12. Trustees' and key management personnel remuneration and expenses

The trustees neither received nor waived any remuneration during the year (2024: £nil).

The total amount of employee benefits received by key management personnel is £150,258 (2024 £146,961). The Trust considers its key management personnel comprise the Managing Director, the Sexual Health Services Manager and the Operations Manager; Wellbeing Services.

One trustee had expenses reimbursed during the year for £83 for travel expenses (2024: No trustees had expenses reimbursed for the year).

21

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

13. Tangible fixed assets

13. Tangible fixed assets
Fixtures,
Leasehold fittings &
improvement equipment Computers Total
£ £ £ £
Cost
At 1 April 2024 288,305 29,473 25,091 342,869
Additions - - 2,538 2,538
─────── ─────── ─────── ───────
At 31 March 2025 288,305 29,473 27,629 345,407
─────── ─────── ─────── ───────
Depreciation
At 1 April 2024 288,305 24,687 17,023 330,015
Depreciation charged in the year - 1,737 3,361 5,098
─────── ─────── ─────── ───────
At 31 March 2025 288,305 26,424 20,384 335,113
═══════ ═══════ ═══════ ═══════
Carrying amount
At 31 March 2025 - 3,049 7,245 10,294
═══════ ═══════ ═══════ ═══════
At 31 March 2024 - 4,786 8,068 12,854
═══════ ═══════ ═══════ ═══════
14. Financial instruments
2025 2024
£ £
Carrying amount of financial assets
Debt instruments measured at amortised cost 108,782 164,860
═══════ ═══════
Carrying amount of financial liabilities
Measured at amortised cost 7,939 18,312
═══════ ═══════
15. Debtors
2025 2024
£ £
Amounts falling due within one year:
Trade debtors 100,439 156,517
Other debtors 8,343 8,343
Prepayments 23,166 27,241
─────── ───────
131,948 192,101
═══════ ═══════

22

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

16. Current asset investments

Current asset investments
2025 2024
£ £
Cash equivalents on deposit 220,342 211,438
─────── ───────
220,342 211,438
═══════ ═══════
Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 7,613 15,209
Other creditors 326 3,103
Accruals 2,712 2,712
─────── ───────
10,651 21,024
═══════ ═══════

17. Creditors: amounts falling due within one year

23

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18. Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at Balance at
1 April Incoming Resources 31 March
2024 resources Expended Transfers 2025
£ £ £ £ £
The National Lottery Community Fund 54,035 124,108 (122,034) - 56,109
Trans Inclusion Project
Henry Smith 27,334 19,900 (31,744) - 15,490
NPO Arts Council 9,985 - (1,901) - 8,084
Umbrella sexual health 22,277 - (4,846) - 17,431
West Midlands IDVA Project 35,877 76,520 (75,487) - 36,910
Birmingham Pride - Emerge 2,898 - (2,898) - -
Birmingham Pride - Counselling - 5,000 (1,214) - 3,786
Older Persons Project 2,834 18,000 (20,834) - -
Birmingham City Council - Mental Health 5,593 - - - 5,593
First Aid
Heart of England - Older Persons Project 11,205 - (9,591) - 1,614
Birmingham Pride - Trans Project - 220 (220) - -
BCC Public Health - Lesbian Community 1,242 - - - 1,242
Health Profile
BCC Public Health - Trans Community 1,149 - - - 1,149
Health Profile
CGL - Substance Misuse Service 73,027 - (63,422) 9,605
Prevention and Promotion Continuation 6,062 16,000 (22,062) - -
Funding
Birmingham City Council Domestic 10,618 - (8,695) - 1,923
Violence Project
SHOUT NPO Transition Fund 2,525 - (2,525) - -
BVSC Fairer Futures Fund 1,207 936 (2,143) - -
BCC - Prevention & Communities 5,530 25,000 (21,658) - 8,872
SVCO - Counselling - 5,000 (1,214) - 3,786
BVSC Parenting Support -
BWC - Mental Health Support 4,999 165 (1,750) - 3,414
Small projects - 1,000 - - 1,000
Circle Fund - 4,000 (1,976) - 2,024
DWF – Trans Events 2,000 (1,206) - 794
UHB – Umbrella 24-30 282,159 (281,122) - 1,037
Southside – SHOUT 1,000 - - 1,000
ACE – SHOUT Project 89,100 (77,268) - 11,832
Public Health England – Deep 12,405 (7,596) - 4,809
Engagement Partnersh
CGL – Womens Substance Worker 19,713 (12,478) - 7,235
Public Health England – Trans + Deep 12,405 (7,596) - 4,809
Engagement
Heart of England – Fairer Futures Fund 15,000 (5,904) - 9,096
BSWA – Domestic Violence Project 9,141 - - 9,141
─────── ─────── ─────── ─────── ───────
278,397 738,772 (789,384) - 227,785
═══════ ═══════ ═══════ ═══════ ═══════

Henry Smith Fund

The Henry smith fund is a grant from the Henry Smith Foundation to deliver the LGBT domestic violence project NPO Arts Council

Shout is now a national portfolio organisation for the Arts council the funding is towards salary costs and delivery of Shout Birmingham’s festival of queer culture

24

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Umbrella Sexual Health Fund The Umbrella sexual health fund is a contract with University Hospital Trust Birmingham to deliver sexual health services to the LGBT community in Birmingham and Solihull

The National Lottery Community Fund Trans inclusion project

This project includes a wellbeing support worker, counselling and a strategic development worker whose role is to deliver training and policy support the project aims to ensure services meet the needs of and are inclusive of trans people

West Midlands IDVA Project Funds granted by the West Midlands Police and Crime Commissioner to deliver a culturally competent support and advocacy service to LGBT victims of hate crime in the West Midlands. Birmingham Pride – Emerge

Funds granted by the Birmingham Pride Community Fund to be put towards activities for the Emerge Youth Group. Birmingham Pride – Counselling Funds granted by the Birmingham Pride Community Trust towards funding the LGBT Counselling service. Older Persons Project - Funds provided by the Masonic Charitable Foundation to contribute towards the salary costs of the Older Persons Project Birmingham City Council – Mental Health First Aid Funds granted by Birmingham City Council Public Health Department for staff & volunteers and community activists to receive Mental Health First Aid training Heart of England - Older Persons Project Funds granted by the Heart of England Community Foundation to contribute towards the salary costs for the Older Persons Project. Birmingham Pride - Trans Project This grant was awarded to fund inclusive events for the Trans community in Birmingham BCC Public Health - Lesbian Community Health Profile Funding provided by Birmingham City Council for dissemination of Community Health Profiles and co-production of solutions for health inequalities BCC Public Health - Trans Community Health Profile Funding provided by Birmingham City Council for dissemination of Community Health Profiles and co-production of solutions for health inequalities CGL - Substance Misuse Service F unds provided by Change Grow Live to provide culturally competent support those experiencing issues around substance use from the LGBTQ community Prevention and Promotion Continuation Funding This fund is a continuation of the funds granted by Birmingham City Council Public Health Department to provide counselling to the LGBT community Birmingham City Council Domestic Violence Project Funds provided by the Birmingham City Council Adult Social Care Directorate to run an educational group work programme for survivors of domestic abuse in Birmingham SHOUT NPO Transition Fund Funds Provided by Arts Council England as part of SHOUT’s move away from its NPO program BVSC Fairer Futures Fund Funds provided by the Birmingham Voluntary Service Council on behalf of the Fairer Futures fund from the Integrated Care Board to deliver LGBTQ+ affirmative wellbeing groups BCC - Prevention & Communities Funds provided by Birmingham City Council to deliver activities and events for older LGBTQ+ people in Birmingham SVCO – Counselling Funds provided by the Sandwell Council of Voluntary Organisation on behalf of Public health Sandwell to contribute towards the salary costs for Counsellors BVSC Parenting Support Funding provided by the Birmingham Voluntary Service Council to engage with the LGBTQ+ community around parenting support groups BWC - Mental Health Support Funding provided by Birmingham Women & Childrens Hospital to deliver two wellbeing support groups Small projects Funds granted by Birmingham City Council towards the operation of our Warm Welcome Events Circle Fund Funds granted by Safe Lives to improve outcomes for survivors of domestic violence DWF – Trans Events* Funds granted by the DWF Group to fund events for the Trans community and the Emerge Youth Group

25

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

UHB – Umbrella 24-30

A continuation of the Umbrella Sexual Health contract with University Hospital Trust Birmingham covering 20242030

Southside – SHOUT

Funds provided by Southside BID towards SHOUT festival activities

ACE – SHOUT Project

Funds granted by Arts Council England to fund SHOUT festival activities for 2024-2025

Public Health England – Deep Engagement

Funds provided by Public Health England to increase engagement with the Lesbian, Gay, and Bisexual communities

CGL – Womens Substance Worker

Funds provided by Change Grow Live for a women's substance support worker

Public Health England – Trans + Deep Engagement

Funds provided by Public Health England to increase engagement with the Trans community

Heart of England – Fairer Futures Fund

Funds provided by the Heart of England Community Foundation on behalf of the Fairer Futures fund from the Integrated Care Board to deliver LGBTQ+ affirmative counselling

BSWA – Domestic Violence Project

Funds granted by Birmingham Solihull Womens aid to deliver domestic abuse in Birmingham and Solihull

19. Designated funds

Balance at 31 March 2025 & 2024

2025 2024
£ £
90,000 90,000
═══════ ═══════

20. Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Restricted
funds funds Total
£ £ £
Fund balances at 31 March 2025 are represented by:
Tangible assets 6,831 3,463 10,294
Current assets/(liabilities) 330,125 224,322 554,447
─────── ─────── ───────
336,956 227,785 564,741
═══════ ═══════ ═══════
alysis of net assets between funds prior year
Unrestricted Restricted
funds funds Total
£ £ £
Fund balances at 31 March 2024 are represented by:
Tangible assets 8,138 4,716 12,854
Current assets 361,875 273,681 635,556
─────── ─────── ───────
370,013 278,397 648,410
═══════ ═══════ ═══════

Analysis of net assets between funds prior year

21. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost represents contributions payable by the charity to the fund and amounted to £18,912 (2024: £19,112).

26

BIRMINGHAM LGBT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

22. Related party transactions

There were no related party transactions during the year, or the prior year.

23. Cash generated from operations

Cash generated from operations
2025 2024
£ £
(Deficit)/Surplus for the year (83,669) (3,948)
Adjustments for:
Investment income recognised in statement of financial activities (37,479) (35,521)
Depreciation of tangible fixed assets 5,099 3,503
Movements in working capital:
Decrease/(Increase) in debtors 5,099 (101,020)
(Decrease) in creditors (10,373) (1,619)
─────── ───────
Cash generated from operations (75,174) (138,605)
═══════ ═══════

27