Trustees’ Annual Report & Financial Statements
For the year ended 31[st] December 2021
Registered Charity Numbers: 1166559 (England and Wales) SC047637 (Scotland)
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
SEXPRESSION:UK
CONTENTS
| FOREWORD | 1 |
|---|---|
| REFERENCE AND ADMINISTRATIVE DETAILS | 2 |
| TRUSTEES’ ANNUAL REPORT | 3 |
| REPORT OF THE INDEPENDENT EXAMINER | 9 |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021 | 11 |
| NOTES TO THE ACCOUNTS | 15 |
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
SEXPRESSION:UK
CHAIR’S FOREWORD
My second year as Chair of Trustees of Sexpression:UK has once again passed very quickly and I am delighted to be introducing our Annual Report for 2021 which will be my final report as both Chair and as a Trustee of this wonderful organisation. 2021 was a year where we started to adapt to a changing world and began to rebuild after a difficult 2020 which saw our core activity completely wiped out due to the Covid-19 pandemic.
The hard work and commitment of our volunteers, both on our National Committee and in our branches, enabled us to return to our core purpose of teaching relationships and sex education (RSE) to young people across the UK. I would like to thank the 400 volunteers who worked with us during 2021 and helped us to deliver sessions to over 1,000 young people. As well as delivering our core offering, our volunteers also continued to run the on campus advocacy and educational activities which had become our main focus during the latter part of 2020. As an organisation run entirely by volunteers it is their enthusiasm and commitment to the charity and our aims and objectives which keep us running and enables us to deliver comprehensive RSE across the UK.
In 2021 we started to look at the direction in which we want to be travelling as an organisation by working on a new strategic plan to launch in 2023. The framework for our strategy is being designed through continuous collaboration with key stakeholders, including our volunteers, which will ensure it is aligned with the priorities and needs of both our beneficiaries and volunteers for 2023 and beyond. The new strategic framework will enable us to grow and develop and continue delivering our RSE sessions to young people for many years to come.
During the year we said goodbye to our former Vice Chair Jules Hillier and another of our Trustees, Hannah Wallace. Jules had been a Trustee with Sexpression:UK since we gained charity status in 2016 whilst Hannah had been with the organisation for nine years, initially as a branch volunteer before joining National Committee in 2016 and becoming a Trustee in 2018. I would like to record my thanks to both Hannah and Jules for their countless hours of support and invaluable contributions to the charity over the past few years. As Trustees leave, the process to fill the gap left behind on the board commences and we started this process in 2021 which saw Shardia Briscoe-Palmer join as a Trustee in the early part of 2022.
As I look forward to 2022 and beyond we have exciting plans for the organisation which will develop further as we build our new strategic vision and continue to navigate the challenges faced by both the third sector and the RSE community. On a personal level, I will be leaving the organisation in 2022 as I complete the maximum number of years Trustees can serve with Sexpression:UK. Whilst it will be a strange feeling to no longer be directly involved with this amazing charity after eleven years, I can’t wait to see it thrive under the leadership of Joanna Melville who will be taking over from me as Chair. I wish Joanna and Sexpression:UK the utmost success in the future and will continue to remain a firm supporter of the charity.
Dr Matthew Williams Chair of Trustees
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
Sophie Collins Laina Cores Birch (Appointed 1st July 2021) Dr Ifewumi Fagunwa Juliet Hillier (Resigned 18th February 2021) Madeleine Lewis Joanna Melville Deven Naran (Treasurer) Dr Hannah Wallace (Resigned 30th June 2021) Dr Matthew Williams (Chair)
National Director
Laina Cores Birch (until 30th June 2021) Eleanor Cochrane (from 1st July 2021)
Registered Office
Until 15th March 2021 60 Lynn Road Ely Cambridgeshire CB6 1DE
From 15th March 2021 Sexpression:UK International House 64 Nile Street London N1 7SR
Bankers
Metro Bank PLC One Southampton Row London WC1B 5HA
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT
The Trustees of Sexpression:UK have pleasure in presenting their annual report and financial statements for the year ended 31st December 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the current statutory requirements, the requirements of the charity’s governing document, applicable law and the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1[st] January 2019).
Objectives and activities
The objects of Sexpression:UK are specific:
- “To promote the health and wellbeing of young people throughout the UK with specific focus on improving the sexual health and relationships education (SRE) of young people aged 11 to 18.”
In pursuit of these aims, Sexpression:UK provides high quality, comprehensive relationships and sex education (RSE) workshops to young people in the local areas of our affiliated UK branches. Sexpression:UK ensures that the sessions our affiliated branches provide are high quality and meet the requirements of the young people we work with through annual national training and a process of monitoring and evaluation.
Public benefit
Sexpression:UK is a public benefit entity. The trustees confirm that they have considered the guidance given by the Charity Commission on public benefit and the guidance on campaigning and political activity by charities when shaping Sexpression:UK’s objectives and activities for the year.
Structure, governance and management
Sexpression:UK is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission in England and Wales (1166559) and with the Office of the Scottish Charity Regulator (SC047637).
Sexpression:UK is governed by its constitution and bye laws and controlled by a Board of Trustees who will act as Directors for the purposes of company law and Trustees for the purposes of charity law. Decisions are made by a simple majority vote.
The Board of Trustees meets at least four times per year and is responsible for maintaining legal, financial and reputational integrity whilst setting organisational strategy, approving general policies and approving the annual budget and accounts. The recruitment of Trustees is led by an audit of the skills held by the current members of the Board. New Trustees are appointed by an open recruitment process using both search and advertisement as required against an agreed skills profile and person specification. Affiliated member branches ratify the appointment of Trustees as recommended by the Board of Trustees.
All new Trustees are given an introduction to the activities of the organisation and an induction process covering governance, risk management and financial responsibilities. If a training need is identified during the induction process, then this is provided as and when required.
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
The Board of Trustees delegate the day-to-day management of Sexpression:UK to a National Director. To ensure effective management the National Director leads a National Committee of elected student volunteers with responsibility for operational management of the charity’s activities and services. During 2021 the National Committee members were:
| National Director | Laina Cores Birch (until 30th June 2021) |
|---|---|
| Eleanor Cochrane (from 1st July 2021) | |
| Branches Director | Josie Rahman (until 30th June 2021) |
| Harry Quinn (from 1st July 2021) | |
| Externals Director | Eleanor Cochrane (until 30th June 2021) |
| Lewis Ruddock (from 1st July 2021) | |
| Finance Director | Thomas Greenslade (until 30th June 2021) |
| Takunda Nhiwatiwa (from 1st July 2021) | |
| Fundraising Director | Liam Harnett |
| Training Director | Ednalyn Gell (until 30th June 2021) |
| Suzi Boulting (from 1st July 2021) | |
| Advocacy Director | Amy-May Dicks (until 30th June 2021) |
| James Pasint-Magyar (from 1st July 2021) | |
| Communications Director | Anna Shams Ili (until 30th June 2021) |
| Hannah Davies (from 1st July 2021) | |
| Child Protection Director | Eva Zilber (until 30th June 2021) |
| Jess Creaby-Attwood (from 1st July 2021) |
The running of Sexpression:UK is fully reliant on the volunteering hours provided by the National Committee and volunteers from our affiliated branches in carrying out the work of the organisation. The Trustees would like to place on record their gratitude and appreciation for the hard work of all Sexpression:UK volunteers. All National Committee members are accountable to the National Director for the performance of their duties and the National Director is accountable to the Board of Trustees for the performance of their duties.
Sexpression:UK has branches located in England, Wales and Scotland which are all led by their own Branch Committee elected according to local rules. The individual Branch Coordinators are responsible for all activity carried out by their respective branches. The Branches Director on the National Committee is responsible for ensuring that all affiliated branches operate in full compliance with the Sexpression:UK Branch Agreement and national policies and procedure.
Relationships with related parties
Sexpression:UK’s affiliated branches are also required to be affiliated with their local students’ union or university. This ensures that there is a degree of local accountability and control over the student-led branches as well as the national oversight from the National Committee and Trustees. As a result, each branch is required to operate within the laws set out in both the Sexpression:UK Constitution and bye-laws and in their local organisation’s Constitution, Memorandum or Articles of Association.
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
Sexpression:UK is a partner of the Sex Education Forum and is affiliated with Students for Global Health (SfGH) which is the UK member organisation of the International Federation of Medical Students’ Associations (IFMSA).
Achievements and performance
Branch activities
During 2021 Sexpression:UK supported 27 active branches to recommence our core activity of delivering RSE to young people and make significant progress against our charitable objectives following extended periods of lockdown restrictions.
401 student volunteers based at our affiliated branches located at universities throughout the UK were trained to deliver high quality, comprehensive RSE. The volunteers delivered RSE sessions to 1044 young people aged 12-18. Approximately half of these sessions (46%) were delivered in the final two months of the year, reflecting the impact of national and local restrictions on branch activities during the earlier months of 2021. Sexpression:UK branches offer sessions in line with our ‘Core Offer’ of topics. In 2021 ‘Safer Sex, Contraception & STIs’ was the most commonly delivered topic (24%), followed by ‘Sexual Orientation & Gender Identity’ (19%) and ‘Sex & Consent’ (19%).
Feedback from the young people who participated in the sessions delivered by our volunteers was positive and showed an improvement on the feedback received during 2020. 87% of respondents reported that they thought the session was delivered well (2020: 82%), 79% said that they had learned something (2020: 69%), 72% would recommend the session to a friend (2020: not captured) and 70% of those who completed feedback reported feeling more confident about making informed decisions about sex and relationships after their session (2020: 60%). Due to precautions put in place because of Covid-19, paper forms were not used and young people instead responded to anonymous feedback surveys on a personal or school device. This resulted in a reduced feedback rate but enough young people responded (374) for us to be confident that the results show a genuine improvement in the quality of our sessions from 2020.
Whilst restarting our core activity of delivering RSE to young people our branches also continued to run on campus events at their universities with both educational and advocacy objectives. Our volunteers devised a wide variety of events. These events included creating illustrations and origami to stimulate conversations about relationships and sexual health and education, discussion-based events facilitating discussions of typically stigmatised subjects or topical issues such as 'sex and disability' or 'sports and consent culture'. Educational campus events supplemented areas of RSE that may not have been fulfilled before university. These sessions included 'navigating relationships at university' and 'queer RSE'.
This was the first year in which Sexpression:UK had routinely monitored on campus activities but anecdotally there was an increase in the number of these activities throughout the year. One of the main reasons for this was the ability of branches to host virtual events for university students which were not permitted or possible to do with the young people our RSE delivery is usually targeted towards.
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
National activities
Our National Committee is made up of nine volunteers elected by our branches with the committee being led by the Sespression:UK National Director. During 2021 these volunteers worked incredibly hard to support our 27 active branches with both on campus activity and returning to deliver RSE to young people.
Training is crucial to the work Sexpression:UK does as it ensures the sessions delivered by our volunteers are high quality whilst also ensuring that we are able to safeguard the young people we work with. Our training weekend was conducted virtually and hosted parallel programmes for branch Training Officers and Child Protection Officers. The weekend included sessions on facilitation and content delivery with Covid-19 restrictions and the varied school safety measures prompting us to train our branch Training Officers in delivering online workshops. In line with our racial justice action plan the Training Officers also received a new session entitled ‘Power in the Classroom’ which all attendees agreed was valuable and would enable them to better ensure that the sessions delivered by our volunteers take into account the hidden power dynamics which exist and influence the way young people interact with each other and the people working with them. We also delivered a newly developed training programme to Branch Coordinators which included topics such as leadership and conflict resolution. This session was very well received and will be mandatory for all branches in future years.
Each year Sexpression:UK hosts two conferences. The General Assembly in the spring is more focussed on internal training with our National Conference in the Autumn/Winter having a more external focus with speakers from various other organisations giving talks. Due to the ongoing national restrictions both of these events were held virtually during 2021. Our Sheffield branch hosted the General Assembly in April. Workshops were delivered by our National Committee aiming to develop skills relevant to running branch committees and delivering our RSE content to young people. Well-received external speakers included actor and HIV activist Nathaniel Hall and Intimacy Coordinators Kat Hardman and Elle McAlpine. Our annual National Conference was hosted by Sexpression Leicester with excellent feedback received from attendees with all those responding saying that the conference exceeded their expectations, was well organised and that they would recommend it to a friend. Sessions by external speakers included: ‘Sex, Sexuality and Sexual Health of Black People’ by Dr Shardia Briscoe-Palmer, ‘Sex with a Difference’ by Lorraine Stanley and a careers panel which featured discussions from an RSE educator, a junior doctor and an entrepreneur.
As part of our commitment to racial justice we continued to develop and implement our Racial Justice Action Plan which we had started work on in 2020. We continued our consultation with Decolonising Contraception and both internal and external stakeholders to ensure that this work is heavily led and informed by BME stakeholders.
Sexpression:UK continued to engage with our partners during 2021 representing and campaigning for the voices of young people to be heard within the RSE sector. We supported the Sex Education Forum in their recruitment of new Trustees as well as contributing to their regular partners meetings and working with the British Association for Sexual Health and HIV (BASHH), reviewing policy and patient information leaflets on their public panel and educating clinicians at their Autumn Conference. We celebrated the annual Sexual Health Week by partnering with Gendered Intelligence and Undressing Disability to deliver a social media campaign educating about and advocating for the sexual health of marginalised groups.
As part of our commitment to developing our student volunteers and supporting them as they support the charity we took steps to improve their employability from the work they do with Sexpression:UK. We organised our first careers focussed workshop at the National Conference and have implemented a
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
careers and opportunities section in our newsletter which signposts volunteers to opportunities related to Sexpression:UK. We also produced attendance certificates for all national events and national training.
The work of our National Officers continues to be invaluable to the work of Sexpression:UK and the Trustees and National Committee would like to thank them for their efforts in driving essential operations and exciting projects. Our Social Media Team continued to grow the quality and reach of our social media channels which are platforms for advocacy and education as well as communication of Sexpression:UK events and updates. In the coming year we hope to build our presence on TikTok to engage more young people in our work.
Our Accessibility Officer provided training at Training Weekend and General Assembly on how to make our sessions and social media posts more accessible. We will continue to develop resources and guidance for branches over the next year. In recognition of the inclusion of female genital mutilation (FGM) within the English RSE and Health Education Statutory Guidance, we formed a working group to investigate best practice in this area. The group will update the Sexpression:UK bank of workshop activities in line with their findings.
Despite the ongoing challenges associated with the Covid-19 pandemic, Sexpression:UK started to deliver on our charitable purposes again during 2021 demonstrating the resilience, determination and passion for the organisation held by all our volunteers. We delivered high quality sessions to young people and ensured we have a solid platform from which to continue to progress towards normal levels of activities again during 2022.
Plans for the future
In September 2021 we commenced development of a new strategic plan with the aim to launch in 2023 for a three year period. This plan will help to ensure the ongoing growth and prosperity of Sexpression:UK and enable us to reach more young people and deliver high quality RSE for many years to come. In the coming year we will continue to work on this plan, working with stakeholders to review our positioning within the sector and our areas of focus for the future ensuring the organisation reflects the wants and needs of young people in the UK, our volunteers, partners and the ever changing RSE landscape.
Financial review
The Statement of Financial Activities is set out on page 10 of the Annual Report. Total incoming resources amounted to £5,539 (2020: £3,658) with total resources expended at £2,544 (2019: £3,946). Overall this resulted in a net year end surplus of £2,995 (2020: £288 deficit). On 31st December 2021 Sexpression:UK has cash held at bank and in hand at £23,491 (2020: £20,471) with total funds carried forward being £23,334 (2020: £20,339).
Reserves policy
The Trustees review Sexpression:UK’s reserves position to ensure that operations could continue should funding not be available for any reason in the future. The Board acknowledges that as a charity we have a larger than normal reserves position compared to our annual income and expenditure however this is due to previous support over multiple years from one major corporate sponsor which has now come to an end. In order to support the charity whilst we diversify our income streams it is prudent to have this level of reserves which will allow us to continue to operate whilst increasing our income from other sources.
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
Risk management
As part of their duties the Trustees regularly examine the major strategic, operational and reputational risks to Sexpression:UK on an ongoing basis. Where appropriate, systems, procedures or policies are implemented to mitigate the risk faced by the organisation. Budgetary and internal control risks are minimised by role base expenditure limits set by the Trustees in conjunction with the National Committee. The Trustees are aiming to set up a ‘two to sign’ requirement for all online payments and trustee approval for major financial transactions. Unfortunately this has not been possible due to limitations with our current bank account but we are aiming to resolve this with a new account over the next year. Sexpression:UK also has a detailed child protection policy which all volunteers are required to adhere to. No volunteer is allowed to participate in the work the charity does without undertaking mandatory annual child protection training. This year in line with an update to the law the trustees approved a new teaching policy which means DBS checks are now no longer mandatory for volunteers in England and Wales, however PVG checks remain a compulsory requirement for volunteers in Scotland.
Statement of Trustees responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with the applicable law, the Charities SORP and FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland.
The Trustees are required to prepare financial statements on either a receipts and payments basis or on an accruals basis. As the financial statements are prepared on an accruals basis, they should give a true and fair view of the state of affairs of the charitable organisation and of the incoming and expended resources of the organisation for that period. In preparing these financial statements, the trustees are required to:
-
Select suitable accounting policies and apply them consistently;
-
Observe the methods and principles of the Charities SORP;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether applicable UK Accounting Standards have been followed;
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the group and the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the group and the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Dr Matthew Williams Chair of the Board of Trustees
Date: 22nd August 2022
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
SEXPRESSION:UK
SEXPRESSION:UK INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021
Independent examiner's report to the trustees of Sexpression:UK ('the Trust')
I report to the charity trustees on my examination of the accounts of the Trust for the year ended 31 December 2021.
Responsibilities and basis of report
As the trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the '2005 Act'), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011 ('the 2011 Act'). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.
I report in respect of my examination of the Trust's accounts as carried out under section 44 (1)(c) of the 2005 Act and section 145 of the 2011 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the Trust has prepared its accounts on an accruals basis and is also registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Chartered Institute of Management Accountants which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 44 (1) (a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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.
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
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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.
Signed:
Name: Andrew Docking ACMA CGMA
Member of: Chartered Institute of Management Accountants
Address: 71 Jordan Road Sutton Coldfield West Midlands B75 5AE Date:
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
| Note INCOMING RESOURCES Income and endowments from: Donations and legacies Charitable activities Other trading activities Total incoming resources 2 RESOURCES EXPENDED Expenditure on: Raising funds Charitable activities Total resources expended 3 Net income/(expenditure) Net movement in funds 7 RECONCILIATION OF FUNDS Total funds brought forward 7 Total funds carried forward 7 |
Unrestricted Funds All Restricted and Endowment Funds 2021 Total Funds 2020 Total Funds £ £ £ £ 4,272 - 4,272 2,827 1,249 - 1,249 700 18 - 18 131 |
|---|---|
| 5,539 - 5,539 3,658 |
|
| - - - 406 2,544 - 2,544 3,540 |
|
| 2,544 - 2,544 3,946 |
|
| 2,995 - 2,995 (288) |
|
| 2,995 - 2,995 (288) 20,339 - 20,339 20,627 |
|
| 23,334 - 23,334 20,339 |
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
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BALANCE SHEET AS AT 31[ST] DECEMBER 2021
| Note CURRENT ASSETS Stock Debtors 5 Cash at bank and in hand 6 Total current assets CURRENT LIABILITIES Creditors: amounts falling due within one year 4 Net current assets/(liabilities) Net assets FUNDS OF THE CHARITY All Restricted and Endowment Income Funds Unrestricted Funds Total funds 7 |
Unrestricted Funds All Restricted and Endowment Funds 2021 Total Funds 2020 Total Funds £ £ £ £ 240 - 240 240 - - - 14 23,491 - 23,491 20,471 |
|---|---|
| 23,731 - 23,731 20,725 |
|
| 397 - 397 386 |
|
| 23,334 - 23,334 20,339 |
|
| 23,334 - 23,334 20,339 |
|
| - - - - 23,334 - 23,334 20,339 |
|
| 23,334 - 23,334 20,339 |
The financial statements were approved by the Trustees on 22nd August 2022
Approved by the Board of Trustees and signed on their behalf.
Dr Matthew Williams Chair of the Board of Trustees
Deven Naran Trustee, Treasurer
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
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STATEMENT OF CASH FLOWS
| CASH FLOWS FROM OPERATING ACTIVITIES Net cash provided by operating activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
Unrestricted Funds All Restricted and Endowment Funds 2021 Total Funds 2020 Total Funds £ £ £ £ |
|---|---|
| 3,020 - 3,020 (1,663) |
|
| 3,020 - 3,020 (1,663) 20,471 - 20,471 22,134 |
|
| 23,491 - 23,491 20,471 |
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net income/(expenditure) for the reporting period Adjustments for: (Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by operating activities Analysis of cash and equivalents Cash at bank and in hand Total cash and cash equivalents |
Unrestricted Funds All Restricted and Endowment Funds 2021 Total Funds 2020 Total Funds £ £ £ £ 2,995 - 2,995 (288) - - - 250 14 - 14 (14) 11 - 11 (1,611) |
|---|---|
| 3,020 - 3,020 (1,663) |
|
| 23,491 - 23,491 20,471 |
|
| 23,491 - 23,491 20,471 |
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
ANALYSIS OF CHANGES IN NET DEBT
| At start of year | Cash flow | At end of year | |
|---|---|---|---|
| £ | £ | £ | |
| Cash | 20,471 | 3,020 | 23,491 |
| TOTAL | 20,471 | 3,020 | 23,491 |
The notes on pages 15 to 18 form part of these accounts.
The financial statements were approved by the Board of Trustees on 22nd August 2022.
Approved by the Board of Trustees and signed on their behalf.
Dr Matthew Williams Chair of the Board of Trustees
Deven Naran Trustee, Treasurer
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
NOTES TO THE ACCOUNTS
Note 1 Accounting policies
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. These accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective 1[st] January 2019), with the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended).
1.2 Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources; it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufficient reliability.
1.3 Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
1.4 Donated services
Donated services are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. If the value of the gift cannot be measured reliably then the donated services are described in the Trustees’ Annual Report.
1.5 Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the Trustees’ Annual Report.
1.6 Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
1.7 Governance costs
Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. These costs include the preparation and examination of the accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
1.8 Fixed Assets
Fixed assets costing more than £1,000 are capitalised and depreciated over their estimated useful lives, starting from the first financial year after capitalisation. Sexpression:UK has no assets of this value.
1.9 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
1.10 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
1.11 Stocks
Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
1.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charitable organisation and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or raised by the organisation for particular purposes.
Note 2 Analysis of incoming resources
| Donations and legacies Donations Charitable activities Conference income Other trading activities Merchandise |
Unrestricted Funds All Restricted and Endowment Funds 2021 Total Funds 2020 Total Funds £ £ £ £ 4,272 - 4,272 2,827 1,249 - 1,249 700 18 - 18 131 |
|---|---|
| 5,539 - 5,539 3,658 |
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SEXPRESSION:UK TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
| Note 3 Analysis of expenditure Raising funds Incurred seeking donations Merchandise Charitable activities Members training Conference expenses National Committee expenses National Committee training Members travel expenses Branch expenses Premises and IT Campaign costs Affiliations Trustee expenses Trustee Indemnity insurance Note 4 Analysis of debtors Trade debtors Note 5 Analysis of cash funds Cash at bank and in hand |
Unrestricted Funds All Restricted and Endowment Funds 2021 Total Funds 2020 Total Funds £ £ £ £ - - - 82 - - - 324 - - - 102 553 - 553 805 56 - 56 161 600 - 600 743 - - - 475 36 - 36 18 869 - 869 425 4 - 4 - - - - 470 85 - 85 - 341 - 341 341 |
Unrestricted Funds All Restricted and Endowment Funds 2021 Total Funds 2020 Total Funds £ £ £ £ - - - 82 - - - 324 - - - 102 553 - 553 805 56 - 56 161 600 - 600 743 - - - 475 36 - 36 18 869 - 869 425 4 - 4 - - - - 470 85 - 85 - 341 - 341 341 |
Unrestricted Funds All Restricted and Endowment Funds 2021 Total Funds 2020 Total Funds £ £ £ £ - - - 82 - - - 324 - - - 102 553 - 553 805 56 - 56 161 600 - 600 743 - - - 475 36 - 36 18 869 - 869 425 4 - 4 - - - - 470 85 - 85 - 341 - 341 341 |
|---|---|---|---|
| 2,544 | - 2,554 3,946 |
||
| 2021 2020 £ £ - 14 - 14 2021 2020 £ £ 23,491 20,471 |
|||
| 23,491 20,471 |
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SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021
Note 6 Analysis of creditors
| Analysis of creditors | |
|---|---|
| Trade creditors & accruals | 2021 2020 £ £ 397 386 |
| 397 386 |
Note 7
Analysis of net movement in funds
| Unrestricted funds All Restricted and Endowment Funds Total funds |
Total funds brought forward Total incoming resources Total resources expended Transfers between funds Total funds carried forward £ £ £ £ £ 20,339 5,539 2,544 - 23,334 - - - - - |
|---|---|
| 20,471 5,539 2,544 - 23,334 |
Note 8 Governance Costs
In 2021, Indemnity Insurance for Trustees was paid for totalling £341 (2020: £341)
During the year under review 1 Trustee (2020: 0) was given a leaving gift totalling £85 (2020: £0). The Trustees confirm that this was given in line with section 5.8 of Charity Commission Guidance CC11 - Trustee Expenses & Payments.
None of the Trustees received any expenses during 2021 (2020: 0).
Note 9 Control
The organisation was controlled throughout the year by its trustees.
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