Trustees’ Annual Report & Financial Statements
For the year ended 31[st] December 2022
Registered Charity Numbers: 1166559 (England and Wales) SC047637 (Scotland)
SEXPRESSION:UK
| SEXPRESSION:UK | |
|---|---|
| TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS | |
| FOR THE YEAR ENDED 31STDECEMBER 2022 | |
| CONTENTS | |
| FOREWORD | 1 |
| REFERENCE AND ADMINISTRATIVE DETAILS | 2 |
| TRUSTEES’ ANNUAL REPORT | 3 |
| REPORT OF THE INDEPENDENT EXAMINER | 11 |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 | 13 |
| NOTES TO THE ACCOUNTS | 17 |
SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
CHAIR’S FOREWORD
I am delighted to be introducing our Annual Report for 2022, my first report as Chair of Trustees of Sexpression:UK. 2022 was a fantastic year for our organisation due to the continued hard work and commitment of our volunteers at all levels, supporting 27 branches across the UK. I would like to thank the volunteers who worked with us during 2022 and helped to deliver sessions to 4,848 young people. In addition to this work, our volunteers continued delivering incredibly important on campus and advocacy work to fellow university students across the country. The hard work and commitment of our volunteers makes all our work possible; as an entirely volunteer-run charity, the work we achieve is the result of thousands of hours of volunteering to achieve our charitable aims and objectives.
Our National Committee continued to work extremely hard, engaging with our partners and affiliates to represent the voices of young people within the RSE sector. This included working with the Sex Education Forum as well as continuing our involvement with the British Association for Sexual Health and HIV (BASHH) both on their Public Panel and delivering a session at their annual conference. The National Committee also oversaw two national conferences and our training weekends, as well as ensuring all of our branches were supported to deliver high quality sessions.
In 2022 we began to develop our new strategic plan. This work is ongoing, ensuring that we are continuing to serve our stakeholders as best possible. As part of our analysis of our continuing work we introduced a new volunteer management software which has allowed not only consolidation of admin tasks by our volunteers at a branch level but has led to improvements in our collection of monitoring and evaluation data. This was launched in tandem with the creation of a new position on the National Committee; Monitoring and Evaluation Director. This data will allow ongoing and future changes, informing the development of our strategic plan.
During the year Shardia Briscoe-Palmer joined our trustee board and we said goodbye to Ifewumi Fagunwa who left after completing her term with us. I would like to thank Ifewumi here for all her input and guidance over the past two years on the board, particularly regarding our advocacy efforts. We also saw our previous Chair of Trustees Matthew Williams leave the board. Matthew had been with Sexpression:UK for eleven years, initially as a branch volunteer before joining our Trustee board and ultimately becoming Chair of Trustees. Matthew was fundamental in the efforts to gain charitable status, and his passion and dedication shown to Sexpression:UK over the years helped shape the organisation in countless ways.
Looking forward to 2023 we have exciting plans including restarting our strategic development group, expanding our trustee board, and looking at ways to utilise our improved monitoring and evaluation data in order to support our continual aim of delivering comprehensive, inclusive RSE to young people across the UK.
Dr Joanna Melville Chair of Trustees
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
Matthew Williams (Chair until 30th September 2022) Joanna Melville (Chair from 1st October 2022, trustee from 1st July 2020) Deven Naran (Treasurer) Sophie Collins (until 20[th] January 2023) Madeleine Lewis (until 28[th] February 2023) Laina Cores Birch (until 30th June 2022) Shardia Briscoe-Palmer (from 20th March 2022 until 9[th] September 2023) Ifewumi Fagunwa (until 21st November 2022) Eleanor Cochrane (from 1st July 2022 until 30[th] June 2023) Lewis Ruddock (from 1st July 2023) Amy Malone (from 9[th] September 2023) Eva Zilber (from 9[th] September 2023) Caroline Lloyd (from 9[th] September 2023) Ella Watson (from 9[th] September 2023) Molly Houghton (from 9[th] September 2023) Harun Tulunay (from 9[th] September 2023)
National Director
Eleanor Cochrane (until 30th June 2022) Lewis Ruddock (from 1[st] July 2022)
Charity Number 1166559 SC047637
Registered Office
Sexpression:UK International House 64 Nile Street London N1 7SR
Bankers
Metro Bank PLC One Southampton Row London WC1B 5HA
Independent Examiner
Sterling Grove Accountants
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD
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SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
TRUSTEES’ ANNUAL REPORT
The Trustees of Sexpression:UK have pleasure in presenting their annual report and financial statements for the year ended 31st December 2022. 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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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
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 2022 the National Committee members were:
| National Director | Eleanor Cochrane (until 30th June 2022) |
|---|---|
| Lewis Ruddock (from 1st July 2022) | |
| Branches Director | Harry Quinn (until 30th June 2022) |
| Emily Richards (from 1st July 2022) | |
| Externals Director | Lewis Ruddock (until 30th June 2022) |
| Jack Liepa (from 1st July 2022) | |
| Finance Director | Takunda Nhiwatiwa (until 30th June 2022) |
| Maxime Levasseur (from 1st July 2022) | |
| Fundraising Director | Liam Harnett (until 30th June 2022) |
| Nandini Mishra (from 1st July 2022) | |
| Training Director | Suzi Boulting (until 30th June 2022) |
| Karen Gao (from 1st July 2021) | |
| Advocacy Director | James Pasint-Magyar (until 30th June 2022) |
| Claire Taylor (from 1st July 2022 until 4th | |
| November 2022, then vacant) | |
| Communications Director | Hannah Davies (until 30th June 2022) |
| G. R. Braley (from 1st July 2022) | |
| Child Protection Director | Jess Creaby-Attwood (until 30th June 2022) |
| Amy Malone (from 1st July 2022) | |
| Monitoring and Evaluation Director | Megan Suckling (from 1st July 2022) |
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.
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
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 byelaws and in their local organisation’s Constitution, Memorandum or Articles of Association.
Sexpression:UK is a partner of the Sex Education Forum, British Association for Sexual Health and HIV (BASHH), Brook, HANX and StopAids. We are affiliated with Students for Global Health (SfGH) which is the UK member organisation of the International Federation of Medical Students’ Associations (IFMSA) and Our Streets Now (OSN).
Achievements and performance
Branch activities
During 2022 Sexpression:UK supported 27 active branches engaged in the core activity of delivering RSE to young people who made significant progress against our charitable objectives.
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 4858 young people aged 12-18. Sexpression:UK branches offer sessions in line with our ‘Core Offer’ of topics. In 2022 ‘Sexual Orientation & Gender Identity’ was the most popular session (22%) followed by ‘ Healthy Relationships and Abuse’ (21%) and ‘Sex and the Media’ (20%).
Feedback from the young people who participated in the sessions delivered by our volunteers was positive. Just under 80% felt the volunteers delivered the session well. Over 3 quarters of young people felt they had learned something from our sessions and 70% would recommend sessions to a friend.
In addition to 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: charity quizzes, collaborations with other societies, talks from local speakers such as Yasmin Benoit. Educational campus events supplemented areas of RSE that may not have been fulfilled before university. These sessions included such things as 'navigating relationships at university'.Sexpression:UK continued to routinely monitor on campus activities with many branches focusing on on-campus advocacy this year whilst recovering from the Pandemic.
National activities
Our National Committee is made up of ten (from 1st July 2022) volunteers elected by our branches with the committee being led by the Sexpression:UK National Director. During 2022 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 facilitation training weekend was conducted in Cardiff. The weekend included sessions on facilitation and content delivery In line with our racial justice action plan the Training Officers also received a new session
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
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. The FGM Education Project also delivered a session for our volunteers. Our child protection training was delivered online with new additional content on FGM education included. We also delivered the first mandatory Branch Coordinator training after a successful pilot last year, covering topics such as leadership and conflict resolution.
Each year Sexpression:UK hosts two conferences. The General Assembly in the spring is more focused on internal training with our National Conference in the Autumn/Winter having a more external focus with speakers from various other organisations giving talks. Our St Andrews Branch hosted an online General Assembly in March. The keynote speaker was polyamorous social media activist Polyphilia and there were workshops from a range of organisations such as the Healing Collective and Waverley Care. In November, we hosted our first post-pandemic in-person conference, hosted by our Leeds Branch. The keynote speaker was the Founder of the Vagina Museum, Florence Schechter, who gave a fascinating talk on destigmatising the vulva. Other workshops included a panel discussion from academics and local activists on menopause, a talk from writer Jenna Adams on her new books which discusses the need for better RSE, and a workshop from Amnesty International on consent.
Sexpression:UK continued to engage with our partners during 2022 representing and campaigning for the voices of young people to be heard within the RSE sector. We supported the Sex Education Forum in many ways, including rolling out the results of their Young People’s Poll which surveyed young people’s thoughts and desires regarding RSHE. We also supported judging the Sex Education Awards and contributed to their policy group on a monthly basis. We continued to support the British Association for Sexual Health and HIV (BASHH), reviewing policy and patient information leaflets on their public panel and educating clinicians at their summer Conference. We were also lucky enough to be given a slot to speak at their annual conference in Sheffield, delivering a session about the importance of pleasure in RSHE which fed forward to a further session at the following conference dedicated to pleasure in sexual health. We celebrated the annual Sexual Health Week by partnering with Nora and campaigning about trans access to healthcare.
As part of our commitment to developing our student volunteers and supporting them as they support the charity we continued to include a careers and opportunities section in our newsletter which signposts volunteers to opportunities related to Sexpression:UK. We also continued to produce attendance certificates for all national events and national training to support volunteers in building up their professional development portfolios.
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.
Despite the challenges stemming from the aftermath of the Covid-19 pandemic, Sexpression:UK delivered on our charitable purposes again during 2022 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 expansion and development once again in 2023.
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
Plans for the future
The Strategy Working Group did important work in the first half of 2022, laying the foundation to fully understand our position and aims over the coming years. This work was then paused whilst we awaited constitutional change that would enable further trustee recruitment. It is aimed that this change will be ratified in 2023 and we can then begin to develop our long-term strategy in-depth once new trustees are appointed and in post. We will continue to work 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.
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
Financial review
The Statement of Financial Activities is set out on page 13 of the Annual Report. Total incoming resources amounted to £25,135 (2021: £5,539) with total resources expended at £9,611 (2021: £2,544). Overall, this resulted in a net year end surplus of £15,524 (2021: £2,995). On 31st December 2022 Sexpression:UK has cash held at bank and in hand at £39,257 (2021: £23,491) with total funds carried forward being £38,858 (2021: £23,334).
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 receiving a large grant from a foundation. It is prudent to have this level of reserves which will allow us to continue to operate whilst increasing our income from other sources.
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 have set up a ‘two to sign’ requirement for all online payments and trustee approval for major financial transactions. Whilst our current bank account provider does not allow for a digital two to sign, this is performed manually for all transactions within Sexpression:UK. Sexpression:UK also has a detailed safeguarding 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. 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;
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SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31[ST] DECEMBER 2022
- 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 Joanna Melville Chair of the Board of Trustees
Date: 25th September 2023
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SEXPRESSION:UK TRUSfEÉS' ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31"DECEMBER 2022 SEXPRESSION:UK INDEPENDENT EXAMINEfS REPORT FOR THE YEAR ENDED 31sr DECEMBER 2012 Ind9peTrt ttx•mln•¢s rnwt to the trustees of Sexpressbon:UK I'the Tn¥V) I rewrt lo the charlly trustees on my emIn10n of the accounts of the Trust for the year ended 31 December 2022. Responslbllltles and b4s1s ol report As the trustees of the TntSt you are responslble for the prepaTrtlon of the accounts In aecord•nce wlth the requlrements of the Charities and Trustee Investment (Scotlandl Act 2Lh)5 (the,25 Act'l, the Chèrities Accovn15 (Scotlandl Regulations 2LKJ6 las amended) and the CharStles Act 20111'ihe 2011 Act'l. You are sètisfled thal your charltyls not requlred by charrty law to be audtted and have chosen Instead to have an Independent examlnatlon. I report In respect of my examlnatkn ol the TNst'5 attounts as earrled out under sectlon 44 Illlcl of the 21Y)5 Act and section 145 of the 2011 Art. In carrylng out my eMInatIOn I have followed the requlrements of Re8ulallon 11 of the Charitles Accounts Iscoikndl Re8ulations 26 las arnendedl and the •pplkable Dlrectlons Iven by the Charty Commisslon under sertion 1451511b) of ihe 2011 Act. INlepeTrdent txamlnees ststemert Slnce Trust has s)repared It5 attounts on an accfuals basts and Is a150 re8lstered Sn 5cotl•nd your examlner rnu be • member of • body listed tn Regulatlon 11121 ot the Charltles Acc¢)unts Ikotlandl ReÉulatlons 2LJ)6 las amendedl. I can conflrm that l am qualified to Underta the examlnatlon because I m a re8lStered membtr ol tht Chartered Instltute of Management Accountants which is one of the listed bodles. I hJve Mpleted eN3mlnatlon. I tonfm th no matters have come to my attentk)n 8ivln8 me cause lo believe that in any merial respect.. l. accounting records were not kept in respect of the Trust as requlfed by se10n 44111 lal of the 2fy)5 Act and Regulation 4 of the Charltle5 Accounts Iscotlandl Reiulatlons 2006 las amended) and sectlon 130 of the 2011 Act: or 2. the accounts do not accord wlth those records; or 3. the accounts do nol comply wth the accountin8 requlrements Re8ul*ion 8 of the Charltles Accounts (Scotlandl Re8ulations 26 las Jrnendedl and do not compty wtth the applicable requlrements concerning the form and tontent of accounts set out In the Charltles (Accounts and Reports1 Re8ulation$ 2008 rther than any requirement that the otcounts glve a 'true and falr view, whlch Is not 3 matter considered as part of an independent examlnation. I hwe no concerns and have come across no other matters In connectlon wlth the examlnatlon to which ttention should be drawn in this report in order to enable a pn4)er under51andin8 of the accounts to reached. Mr Giannl Amasanti FCCA Sterlin8 Grove Accountsnts Chartered Certlfled Accountants li
SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD
Date: 27/09/2023
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
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 2022 Total Funds 2021 Total Funds £ £ £ £ 23,878 - 23,878 4,272 1,029 - 1,029 1,249 228 - 228 18 |
|---|---|
| 25,135 - 25,135 5,539 |
|
| - - - - 9,611 - 9,611 2,544 |
|
| 9,611 - 9,611 2,544 |
|
| 15,524 - 15,524 2,995 |
|
| 15,524 - 15,524 2,995 23,334 - 23,334 20,339 |
|
| 38,858 - 38,858 23,334 |
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
BALANCE SHEET AS AT 31[ST] DECEMBER 2022
| Note CURRENT ASSETS Stock Debtors 4 Cash at bank and in hand 5 Total current assets CURRENT LIABILITIES Creditors: amounts falling due within one year 6 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 2022 Total Funds 2021 Total Funds £ £ £ £ 240 - 240 240 600 - 600 - 39,257 - 39,257 23,491 |
|---|---|
| 40,097 - 40,097 23,731 |
|
| 1,239 - 1,239 397 |
|
| 38,858 - 38,858 23,334 |
|
| 38,858 - 38,858 23,334 |
|
| - - - - 38,858 - 38,858 23,334 |
|
| 38,858 - 38,858 23,334 |
The financial statements were approved by the Trustees on 25th September 2023.
Approved by the Board of Trustees and signed on their behalf.
Dr Joanna Melville 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 2022
STATEMENT OF CASH FLOWS
| TEMENT OF CASH FLOWS | ||||
|---|---|---|---|---|
| All | ||||
| Restricted | ||||
| and | 2022 | |||
| Unrestricted | Endowment | Total | 2021 Total | |
| Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | |
| CASH FLOWS FROM OPERATING | ||||
| ACTIVITIES | ||||
| Net cash provided by operating activities |
15,766 | - | 15,766 | 3,020 |
| Change in cash and cash equivalents in the reporting period |
15,766 | - | 15,766 | 3,020 |
| Cash and cash equivalents at the beginning of the reporting period |
23,491 | - | 23,491 | 20,471 |
| Cash and cash equivalents at the end of the reporting period |
39,257 | - | 39,257 | 23,491 |
| CONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM | OPERATING | ACTIVITIES | ||
| All | ||||
| Restricted | ||||
| and | ||||
| Unrestricted | Endowment | 2022 Total | 2021 Total | |
| Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | |
| Net income/(expenditure) for the reporting period |
15,524 | - | 15,524 | 2,995 |
| Adjustments for: | ||||
| (Increase)/decrease in stocks | - | - | - | - |
| (Increase)/decrease in debtors | (600) | - | (600) | 14 |
| Increase/(decrease) in creditors | 842 | - | 842 | 11 |
| Net cash provided by operating activities |
15,766 | - | 15,766 | 3,020 |
| Analysis of cash and equivalents | ||||
| Cash at bank and in hand | 39,257 | - | 39,257 | 23,491 |
| Total cash and cash equivalents | 39,257 | - | 39,257 | 23,491 |
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
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ANALYSIS OF CHANGES IN NET DEBT
| At start of year | Cash flow | At end of year | |
|---|---|---|---|
| £ | £ | £ | |
| Cash | 23,491 | 15,766 | 39,257 |
| TOTAL | 23,491 | 15,766 | 39,257 |
The notes on pages 17 to 20 form part of these accounts.
The financial statements were approved by the Board of Trustees on September 25th 2023.
Approved by the Board of Trustees and signed on their behalf.
Dr Joanna Melville 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 2022
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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.
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SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
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.
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 2022 Total Funds 2021 Total Funds £ £ £ £ 23,878 - 23,878 4,272 1,029 - 1,029 1,249 228 - 228 18 |
|---|---|
| 25,135 - 25,135 5,539 |
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SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
| 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 2022 Total Funds 2021 Total Funds £ £ £ £ - - - - 455 - 455 - 46 - 46 - 990 - 990 553 968 - 968 56 527 - 527 600 862 - 862 - 278 - 278 36 4,854 - 4,852 869 41 - 41 4 - - - - 240 - 240 85 350 - 350 341 |
Unrestricted Funds All Restricted and Endowment Funds 2022 Total Funds 2021 Total Funds £ £ £ £ - - - - 455 - 455 - 46 - 46 - 990 - 990 553 968 - 968 56 527 - 527 600 862 - 862 - 278 - 278 36 4,854 - 4,852 869 41 - 41 4 - - - - 240 - 240 85 350 - 350 341 |
Unrestricted Funds All Restricted and Endowment Funds 2022 Total Funds 2021 Total Funds £ £ £ £ - - - - 455 - 455 - 46 - 46 - 990 - 990 553 968 - 968 56 527 - 527 600 862 - 862 - 278 - 278 36 4,854 - 4,852 869 41 - 41 4 - - - - 240 - 240 85 350 - 350 341 |
|---|---|---|---|
| 9,611 | - 9,611 2,544 |
||
| 2022 2021 £ £ 600 - 600 - 2022 2021 £ £ 39,257 23,491 |
|||
| 39,257 23,491 |
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SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022
| Note 6 Analysis of creditors Trade creditors & accruals Other creditors |
2022 2021 £ £ 298 397 941 - |
|---|---|
| 1,239 397 |
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 £ £ £ £ £ 23,334 25,135 9,611 - 38,858 - - - - - |
|---|---|
| 23,334 25,135 9,611 - 38,858 |
Note 8 Governance Costs
In 2022, Indemnity Insurance for Trustees was paid for totalling £350 (2021: £341)
None of the Trustees received any expenses during 2022 (2021: 0).
Note 9 Control
The organisation was controlled throughout the year by its trustees.
Note 10 Related Party Transactions
There have been no related party transactions during the year.
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