## **Trustees’ Annual Report & Financial Statements** 

**For the year ended 31[st] December 2023** 

**Registered Charity Numbers: 1166559 (England and Wales) SC047637 (Scotland)** 



TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

|**CONTENTS**||
|---|---|
|**FOREWORD**|**1**|
|**REFERENCE AND ADMINISTRATIVE DETAILS**|**2**|
|**TRUSTEES’ ANNUAL REPORT**|**4**|
|**REPORT OF THE INDEPENDENT EXAMINER**|**12**|
|**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023**|**14**|
|**NOTES TO THE ACCOUNTS**|**19**|



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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

## **CHAIR’S FOREWORD** 

I am thrilled to introduce our Annual Report for 2023. This was a year in which we faced the continued impact from the Covid-19 pandemic upon recruitment with five branches closing. However, we also saw new growth with the opening of our first new branch since 2019. Despite these challenges, we trained over 300 volunteers to facilitate RSE sessions, with a positive increase in many aspects of session feedback. This included 87% of respondents feeling our volunteers were confident and prepared to deliver sessions. The feedback from our National Branch Coordinator Training was also extremely positive, with 100% of attendees feeling confident in their ability to lead their branch after attending. 

The ongoing hard work of volunteers at all levels has ensured not only the continued provision of RSE but also a huge range of other activities. We continued to see impressive engagement on university campuses with events, campaigning, and advocacy work. With support from our National Committee, we held our General Assembly in Aberdeen and our National Conference in Newcastle. At the latter of these, we launched our internal equality, diversity and inclusion network. 

Our National Committee continued to work not only to support branches, but worked extensively with external partners. The passion our volunteers have to share their knowledge, reduce stigma, and strive for a better society is inspiring, and is reflected from our individual volunteers right up to our National Committee. Campaigning and advocacy remains fundamental to our organisation; in 2023 we were involved in advocacy regarding the governmental review into statutory RSHE; the provision of which we had previously campaigned for. 

This year was one in which we identified areas for growth and change, including expanding our alumni network and the introduction of our new fundraising strategy. Through constitutional amendment we expanded the upper-limit of our trustee board, recruiting seven new trustees. This brought significant knowledge and expertise to the charity, allowing us to re-launch our strategy group and to plan a new quality assurance group. 

Looking forward to 2024, I am excited to see our plans for sustainable growth, in which we prioritise quality assurance, best practice, and maximising impact. 


**Dr Joanna Melville Chair of Trustees** 

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## SEXPRESSION:UK 

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Trustees** 

Dr Joanna Melville (Chair) Deven Naran (Treasurer) Sophie Collins (until 20th January 2023) Madeleine Lewis (until 28[th] February 2023) Dr Eleanor Cochrane (until 30th June 2023) Lewis Ruddock (from 1st July 2023 until 1st July 2024) Dr Shardia Briscoe-Palmer (until 9th September 2023) Amy Malone (from 9[th] September 2023) Dr Eva Zilber (from 9[th] September 2023) Dr 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) Eileen Irvin (from 1st October 2023 until 7th May 2024 ) Anya Metzer (from 20th April 2024) Ellie Archibald (from 20th April 2024) 

## **National Director** 

Lewis Ruddock (until 30th June 2023) Jack Liepa (from 1st July 2023) 

## **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** 

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## SEXPRESSION:UK 

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

Sterling Grove Accountants 

Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD 

3 



TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## 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 2023. 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 

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

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. 

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** Lewis Ruddock (until 30th June) Jack Liepa (from 1st July) 

**Branches Director** Emily Richards (until 30th June) Megan Sucking (from 1st July) 

**Externals and Press Director** Jack Liepa (until 30th June) Vidyut Chattopadhyay (from 1st July) 

**Finance Director** Maxime Levasseur (until 30th June) Eve O’Connell (from 1st July) 

**Fundraising and Corporate Partnerships Director** Nandini Mishra (until 30th June) Hugo Sivov (from 1st July) 

**Training Director** Karen Gao (until 30th June) Catherine Sharp (from 1st July) 

**Campaigns Director** Vacant (until 30th June) Shoumita Bardhan (from 1st July) 

**Child Protection Director** Amy Malone (until 30th June) Louisa Hall (from 1st July) 

**Communications Director** Greysen Braley (until 30th June) Chiara Dell’Oro (from 1st July) 

**Monitoring and Evaluation Director** Megan Suckling (until 30th June) Cate Goldwater Breheny (from 1st July) 

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 2023 

## SEXPRESSION:UK 

## **Relationships With Other 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 bylaws and in their local organisation’s Constitution, Memorandum or Articles of Association. 

Sexpression:UK is a partner of the Sex Education Forum. We have a member who sits on the Public Panel of the British Association for Sexual Health and HIV (BASHH) and on the Advisory Panel of Trade Sexual Health. We are also part of the StopAids coalition and are a member of the stakeholder advisory group for the Home Office’s ‘Enough Campaign’ to tackle violence against women and girls. 

We are affiliated with Students for Global Health (SfGH) (the UK member organisation of the International Federation of Medical Students’ Associations (IFMSA)) and the FGM Education Project. 

Finally, we are a member of CharityComms. 

## **Achievements and Performance** 

## **Delivering RSE to Young People** 

During 2023, Sexpression:UK supported 20 branches engaged in the core activity of delivering RSE to young people, making progress towards our charitable objectives. 

There were 301 volunteers at our affiliated branches in the 2023 period, who were trained in both child protection and session facilitation. Child protection training was delivered online over a weekend to Branch Child Protection Officers and the National Committee by the National Child Protection Director in conjunction with the Safeguarding Trustee. The Branch Child Protection Officers subsequently delivered this training at a branch level. Meanwhile, facilitation training was delivered in-person in Leeds by the Training Director and an external RSE trainer to Branch Training Officers and similarly these Branch Officers then delivered this training to volunteers at their respective branches. 

Sexpression:UK branches offer sessions in line with our _‘Core Offer’_ of topics. Across 117 sessions we delivered inclusive RSHE to an estimated 3534 young people (with 23% being in the new academic year). The most popular sessions were: consent, LGBTQ+ identities, and healthy relationships. From 530 feedback forms completed by young people, 74% of young people agreed they learned something (compared to 67.3% in 2022). 87% felt volunteers were confident and prepared (compared to 75% in 2022). 

## **Branch Activities** 

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

In 2023, five branches closed due to lack of communication from the branch or lack of incoming committee. This reflected the long-term effect of limited recruitment and activity during the Covid-19 pandemic but which stabilised with the beginning of the new academic year in October. Indeed, as a sign of continued recovery following the pandemic, we opened our first new branch since 2019 with the launch of a branch at Cambridge which also gave us a presence in the East Midlands once again. 

Alongside delivering RSE in schools, our branches are active on their university campuses. Activities conducted by branches ranged from quizzes, digital campaigns, collaborations with other student societies and which thousands of students nationwide attended or participated in. 

## **National Activities** 

The National Committee is made up of ten volunteers elected by our branches with the committee being led by the Sexpression:UK National Director. During 2023 these volunteers worked incredibly hard to support our branches with both on campus activity and delivering RSE to young people. 

As part of this, the National Director and Branches Director delivered Branch Coordinator training, as part of our commitment to branch sustainability and empowering the autonomy of local branch leaders. The feedback from this year’s training was overwhelmingly positive with 100% of attendees leaving the session feeling confident in their ability to lead their branch. 

The committee continued to work closely with externals. The Externals Director spoke at the BASHH national conference on the topic of pleasure in one of the conference’s set-piece panels. As a committee we further collaborated with Kaleidoscope Health and Care on research into contraceptive care in young people and supported in the dissemination of the research’s findings to the sector with the goal of ensuring better, more inclusive service delivery for young people. From this collaboration, we conducted another piece of research with Cue Insights in support of developing a digital innovation to contraceptive healthcare. 

At this year’s national conference, we launched our internal equality, diversity and inclusion network as part of our continuing commitment to ensuring inclusivity across the organisation. The network offers an opportunity for members outside of the national committee, particularly those from marginalised communities, to take a leading role and influence our policies, campaigns and activities to ensure Sexpression:UK represents and supports all of its members. 

Finally, we developed a new fundraising strategy. As part of this, we expanded the range of merchandise to include an extended clothing range and a new homeware collection, comprising tote bags and mugs. This extended an existing stream of income and gave members greater opportunities to feel part of a sexpression community. We further made progress on expanding our alumni network with the creation of an online LinkedIn group for alumni as well as the appointment of an associate alumni officer to act as a conduit for alumni relations. 

## **Campaigns and Advocacy** 

As part of our affiliation with the FGM Education Project, we delivered a digital campaign raising 

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## SEXPRESSION:UK 

## TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

awareness of this important issue. Topics we covered included: mental health and FGM, sexual dysfunction and signposting for survivors of FGM. 

Sexpression:UK once again ran a campaign for sexual health week, an advocacy week organised by UK sexual health charity, Brook. This year’s theme was ‘Playing it Safe’ and took place from the 11th-17th September. We ran a successful digital education campaign that reached over 3000 people and saw a 178% increase in our social media engagement and 1619% increase in non-follower engagement. Part of the campaign involved social media collaborations with prominent sexual health consultant Dr Naomi Sutton and with Sexpression:UK affiliate Fumble. Finally, the campaign included a livestream discussion with the Campaigns Director, National Director and Trustee and international sexual health activist, Harun Tulunay. 

At the end of sexual health week, we launched our first ever national campaign ‘Best If You Test’ in collaboration with sexual health company, Pasante. The campaign’s goal was to de-stigmatise and raise awareness of testing, and in particular self-testing, as a means of reducing STI transmission and promoting good sexual health. Running for 10 weeks until the 30th November, the campaign comprised a combination of digital advocacy and on-campus advocacy by our branches. We produced weekly social media posts that were shared by numerous partners and supporters including: BASHH, STASHH, Terrence Higgins Trust, HIV Prevention England, Trade Sexual Health and Warwickshire Pride. We also collaborated again with Dr Naomi Sutton and with sex positive influencer Hannah Davies to promote the campaign. 

On campus, we held outreach events on university campuses, both where we had branches and those without, promoting testing as a means of ensuring good sexual health. We further produced a poster kit in English and Welsh that we distributed to all UK universities to use and which included a QR code linking to various testing options available. 

We also were involved in advocacy regarding the government’s review into statutory RSHE that we had previously campaigned for the introduction of. Alongside other young people from organisations within the sector, the National Director spoke at a Parliamentary event convened by Sexpression:UK partner, the Sex Education Forum, Brook and the MPs Dame Maria Miller and Sarah Champion. We highlighted the importance of RSHE to young people and the importance of ensuring young voices were heard within the review. To this end, Sexpression:UK, alongside over 100 other organisations, were signatories to Brook’s RSHE pledge and were a lead signatory to a public letter regarding the importance of young peoples’ voices being listened to. 

Sexpression:UK also coordinated with Brook and Dr Sophie King-Hill from the University of Birmingham to submit evidence to the review regarding young peoples’ views on RSHE. Moreover, the charity wrote letters to both the Minister of State for Schools and Shadow Secretary of State for Education calling on them to retain statutory RSHE. 

Finally, we were sought for our views on the new Online Safety Act and how it would affect young people. The Externals Director delivered a speech to members of the Sex Education Forum outlining our view of the Act and the views of young people regarding the legislation. This was subsequently followed by an interviews with the BBC and with Catalan Television, representing a 

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

significant expansion of the profile of the charity. 

## **Conferences and Events** 

We held our annual General Assembly (GA) in April, hosted online by the Aberdeen Branch. All members of the National Committee delivered workshops on a range of topics, bringing their respective expertise to support members in their delivery of RSE in schools or more effective branch management. Branches also elected the new national committee and selected a branch to host the national conference in the following autumn term. 

The keynote speaker for GA was sexual health influencer and author, Millie Evans, who spoke about the importance of RSHE and how it should be considered a human right. There were also talks from Drs Naomi Sutton and Rebecca Foljambe and the FGM Education Project. 

We sold 42 tickets for GA, with 82.4% of attendees reporting that it had exceeded their expectations based on 17 feedback responses received. 

In November, we held our annual National Conference in-person in Newcastle, hosted by the Newcastle branch. The conference involved 16 external partners attending and consisted of 9 workshops, 2 panels and a keynote address across the weekend as well as opportunities for networking and a social. The keynote speaker was trans activist Eva Echo and the panels were focused on equality, diversity and inclusion, and sex therapy. Workshops included: intersectional collage making, tote bag making, busting body myths, creative writing and vulva cupcake decorating. The branches also elected the host branch for 2024’s GA. 

We sold 58 tickets for national conference with 100% of attendees reporting they would attend again and had enjoyed their experience. 

## **Plans for the Future** 

In 2023, we amended the constitution in order to expand the trustee board to 12, meaning we recruited seven new trustees over the summer, bringing significant new knowledge and information to the charity. We further used the expansion of the board to re-launch our strategy group and to create a new quality assurance group. We will thus work to implement the recommendations of these groups alongsider our current fundraising strategy in 2024. 

In the coming years, we are keen to expand our collaborations with the private sector, expand our research capacity to influence public policy, develop our alumni community. Moreover, we aim to sustainably grow our branches, particularly at universities outside of the Russell group and in areas with greater socioeconomic deprivation so as to extend the reach of our impact. 

## **Financial review** 

The Statement of Financial Activity is set out on page 14 of the Annual Report. Total incoming resources amounted to £6,192 (2022: £25,135) with total resources expended at £12,113 (2022: £9,611). Overall, this resulted in a net year end deficit of £5,921 (2022: £15,524). On 31st December 

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## SEXPRESSION:UK 

## TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

2023 Sexpression:UK has cash held at bank and in hand at £33,359 (2022: £39,257) with total funds carried forward being £32,937 (2022: £38,858). 

## **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** 

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; 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue in operation. 

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## SEXPRESSION:UK 

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

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 Trustees** 

**Date: 12/09/2024** 

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

## **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 2023. 

## **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: 

1. 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 

2. the accounts do not accord with those records; or 

3. 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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## SEXPRESSION:UK 

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

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. 


Mr Gianni Amasanti FCCA 

Sterling Grove Accountants Chartered Certified Accountants 

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 2023 

## **STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)** 

||||**All Restricted and**|||
|---|---|---|---|---|---|
|||**Unrestricted**|**Endowment**|**2023 Total**|**2022 Total**|
|||**Funds**|**Funds**|**Funds**|**Funds**|
||**Note**|**£**|**£**|**£**|**£**|
|**INCOMING RESOURCES**||||||
|**Income and Endowments from:**||||||
|Donations and Legacies||5,281|-|5,281|23,878|
|Charitable Activities||911|-|911|1,029|
|Other Trading Activities||-|-|-|228|
|**Total incoming resources**|**2**|**6,192**|**-**|**6,192**|**25,135**|
|**RESOURCES EXPENDED**||||||
|**Expenditure On:**||||||
|Raising funds:||-|-|-|-|
|Charitable activities:||12,113|-|12,113|9,611|
|**Total resources expended**|**3**|**12,113**|**-**|**12,113**|**9,611**|
|||||||
|**Net Income/(Expenditure)**||**(5,921)**|-|**(5,921)**|**15,524**|
|**Net movement in funds**|**8**|(5,921)|-|**(5,921)**|**15,524**|
|**RECONCILIATION OF FUNDS**||||||
|Total funds brought forward|**8**|38,858|-|38,858|23,334|
|Total funds carried forward|**8**|**32,937**|-|**32,937**|**38,858**|



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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

## **BALANCE SHEET AS AT 31[ST] DECEMBER 2023** 

||||**All**|||
|---|---|---|---|---|---|
||||**Restricted**|||
||||**and**|||
|||**Unrestricted**|**Endowment**|**2023 Total**|**2022 Total**|
|||**Funds**|**Funds**|**Funds**|**Funds**|
||**Note**|**£**|**£**|**£**|**£**|
|CURRENT ASSETS||||||
|Stock|**4**|240|-|240|240|
|Debtors|**5**|250|-|250|600|
|Cash at bank and in hand|**6**|33,359|-|33,359|39,257|
|**Total current assets**||**33,849**|**-**|**33,849**|**40,097**|
|**CURRENT LIABILITIES**||||||
|Creditors: amounts falling due||||||
|within one year|**7**|912|-|912|1,239|
|**Net current assets/(liabilities)**||**32,937**|**-**|**32,937**|**38,858**|
|||||||
|**Net assets**||**32,937**|**-**|**32,937**|**38,858**|
|**FUNDS OF THE CHARITY**||||||
|**All Restricted and Endowment**||||||
|**Income Funds**||-|-|-|-|
|**Unrestricted Funds**||32,937|-|32,937|38,858|
|**Total Funds**|**8**|**32,937**||**32,937**|**38,858**|



The financial statements were approved by the Trustees on 19/09/2024. 

15 



## SEXPRESSION:UK 

## TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

Approved by the Board of Trustees and signed on their behalf. 



**Dr Joanna Melville Deven Naran Chair of the Board of Trustees Trustee, Treasurer** 

## **STATEMENT OF CASH FLOWS** 

|**STATEMENT OF CASH FLOWS**|||||
|---|---|---|---|---|
|||**All Restricted**|||
|||**and**|**2023**|**2022**|
||**Unrestricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**£**|**£**|**£**|**£**|
|**CASH FLOW FROM OPERATING**|||||
|**ACTIVITIES**|||||
|**Net cash provided by operating**|||||
|**activities**|**(5,898)**||(5,898)|15,766|
|Change in cash and cash equivalents in|||||
|the reporting period|(5,898)|-|(5,898)|15,766|
|Cash and cash equivalents at the|||||
|beginning of the reporting period|39,257|-|39,257|23,491|
|**Cash and cash equivalents at the end**|||||
|**of the reporting period**|**33,359**|**-**|**33,359**|**39,257**|
||||||



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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

## **RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|||**All Restricted**|||
|---|---|---|---|---|
|||**and**|||
||**Unrestricted**|**Endowment**|**2023 Total**|**2022 Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**£**|**£**|**£**|**£**|
|**Net income/(expenditure) for**|||||
|**the reporting period**|**(5,921)**|**-**|**(5,921)**|**15,524**|
|**Adjustments for:**|||||
|(Increase)/decrease in stocks|**-**|-|-|-|
|(Increase)/decrease in debtors|350|-|350|(600)|
|Increase/(decrease) in creditors|(327)|-|(327)|842|
|**Net cash provided by operating**|||||
|**activities**|(5,898)|-|(5,898)|15,766|
|**Analysis of cash and equivalents**|||||
|Cash at bank and in hand|33,359|-|33,359|39,257|
|**Total Cash and cash equivalents**|**33,359**|**-**|**33,359**|**39,257**|



17 



## SEXPRESSION:UK 

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## **ANALYSIS OF CHANGES IN NET DEBT** 

||**At start of year**|**Cash flow**|**At end of year**|
|---|---|---|---|
||**£**|**£**|**£**|
|**Cash**|**39,257**|**(5,898)**|**33,359**|
|**TOTAL**|**39,257**|**(5,898)**|**33,359**|



The notes on pages 19 to 23 form part of these accounts. 

The financial statements were approved by the Board of Trustees on 19/09/2024. 

Approved by the Board of Trustees and signed on their behalf. 



**Dr Joanna Melville Chair of the Board of Trustees** 

**Deven Naran Trustee, Treasurer** 

18 



## SEXPRESSION:UK 

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## **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 1st 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 

19 



TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

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. 

## **1.10 Cash and cash equivalents** 

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

## **1.11 Creditors** 

The charity has creditors which are measured at settlement amounts less any trade discounts. 

## **1.12 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. 

## **1.13 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**<br>_Donations_<br>_Sponsorship_<br>**Charitable activities**<br>_Conference income_<br>**Other trading activities**<br>_Merchandise_|**Unrestricted**<br>**Funds**<br>**All Restricted**<br>**and**<br>**Endowment**<br>**Funds**<br>**2023**<br>**Total**<br>**Funds**<br>**2022 Total**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>4,906<br>375<br>-<br>-<br>4,906<br>375<br>23,878<br>-<br>910<br>-<br>910<br>1,029<br>-<br>-<br>-<br>228|
|---|---|
||**6,191**<br>**-**<br>**6,191**<br>**25,135**|



20 



## SEXPRESSION:UK 

## TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

|**Note 3**<br>**Analysis of expenditure**|**Note 3**<br>**Analysis of expenditure**|||||
|---|---|---|---|---|---|
|||**All Restricted**||||
|||**and**||**2023**||
||**Unrestricted**|**Endowment**||**Total**|**2022 Total**|
||**Funds**|**Funds**||**Funds**|**Funds**|
||**£**|**£**||**£**|**£**|
|**Raising funds**||||||
|Incurred seeking donations|-||-|-|-|
|Merchandise|124||-|124|455|
|**Charitable activities**||||||
|Members training|177||-|177|46|
|Conference expenses|1,306||-|1,306|990|
|National Committee expenses|1,029||-|1,029|968|
|National Committee training|510||-|510|527|
|Members travel expenses|820||-|820|862|
|Branch expenses|651||-|651|278|
|Premises and IT|5,598||-|5,598|4,854|
|Professional Fees|480|||480|-|
|Campaign costs|132||-|132|41|
|Affiliations|199||-|199|-|
|Trustee expenses|720||-|720|240|
|Trustee Indemnity insurance|367||-|367|350|
||**12,113**||**-**|**12,113**|**9,611**|



## **Note 4** 

**Stock** 

|Stock|**2023**<br>**2022**<br>**£**<br>**£**<br>240<br>240|
|---|---|
||**240**<br>**240**|



21 



## SEXPRESSION:UK 

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

|**Note 5**|**Analysis of debtors**|**Analysis of debtors**||||||
|---|---|---|---|---|---|---|---|
|||||**2023**||**2022**||
||||||**£**|**£**||
|Trade debtors|||||250||600|
||||||**250**||**600**|
|**Note 6**|**Analysis of cash funds**|||||||
||||||**2023**|**2022**||
||||||**£**|**£**||
|Cash at bank and in hand|||||33,359|39,257||
||||||**33,359**|**39,257**||
|**Note 7**|**Analysis of creditors**|||||||
|||||**2023**||**2022**||
||||||**£**|**£**||
|Trade creditors & accruals|||||6||298|
|Other creditors|||||906||941|
||||||**912**|**1,239**||
|**Note 8**|**Analysis of net movement in funds**|||||||
|||**Total funds**|**Total**|**Total**|**Transfers**||**Total funds**|
|||**brought**|**incoming**|**resources**|**between**||**carried**|
|||**forward**|**resources**|**expended**|**funds**||**forward**|
|||**£**|**£**|**£**||**£**|**£**|
|**_Unrestricted funds_**||38,858|6,192|12,113||-|32,937|
|**_All Restricted and_**||**-**|**-**||**-**|**-**|**-**|
|**_Endowment Funds_**||||||||
|**Total funds**||**38,858**|**6,192**|**12,113**||**-**|**32,937**|



22 



TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 

## SEXPRESSION:UK 

## **Note 9 Independent examiner's remuneration** 

|Examination of the financial statements|**2023**<br>**2022**<br>**£**<br>**£**<br>480<br>480|
|---|---|
||**480**<br>**480**|



## **Note 10 Governance Costs** 

In 2023, Indemnity Insurance for Trustees was paid for totalling £367 (2022: £350) 

## **Note 11 Trustees remuneration and expenses** 

During the year trustee expenses of £720 (2022: £240) in relation to travel and training were reimbursed by the company. The number of trustees who had expenses reimbursed was 5 (2022: 0). 

## **Note 12 Taxation** 

The charitable incorporated organisation is registered as such and is therefore exempt from taxation. 

## **Note 13 Control** 

The organisation was controlled throughout the year by its trustees. 

## **Note 14 Related Party Transactions** 

There have been no related party transactions during the year. 

23