Trustees’ Annual Report & Financial Statements
For the year ended 31[st] December 2024
Registered Charity Numbers: 1166559 (England and Wales) SC047637 (Scotland)
SEXPRESSION:UK TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31"DECEMBER 2024
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
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| CONTENTS | |
|---|---|
| FOREWORD | 1 |
| REFERENCE AND ADMINISTRATIVE DETAILS | 2 |
| TRUSTEES’ ANNUAL REPORT | 4 |
| REPORT OF THE INDEPENDENT EXAMINER | 11 |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 | 13 |
| NOTES TO THE ACCOUNTS | 18 |
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
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CHAIR’S FOREWORD
It is my pleasure to be presenting the 2024 Annual Report. 2024 was an exciting year of growth for the organisation and one that simply would not have been possible without the tremendous efforts of our national committee, branches and volunteers. For an organisation run by studentvolunteers, the exceptional impact the charity makes is truly admirable.
2024 was a difficult year for the RSHE sector with the introduction of proposed changes to the RSHE statutory guidance which would have become restrictive. We took a leading role in convening the Dump the Draft campaign, a youth-led campaign against proposed changes to the RSHE statutory guidance and now await the results of the final consultation and potential changes to the draft guidance. Whatever happens, Sexpression:UK will remain dedicated to inclusive and comprehensive RSHE which empowers young people to make safer, informed and consensual decisions about relationships and sex throughout their lives.
Moreover, we were pleased to still celebrate many successes, delivered by the hard-work and determination of our national committee and volunteers. In 2024, we opened an exceptional 4 new branches: Cambridge, Glasgow, York St John and Brighton and Sussex Medical School. This expansion brought Sexpression to numerous new students and expanded the geographic reach of the charity significantly. We further held our national conference in Birmingham this year and a General Assembly online hosted jointly by our Exeter and Bristol branches. Speakers at our events included Dr Naomi Sutton, Nathaniel Hall, Dee Witnell and Ruby Rare who all brought fantastic and inspiring perspectives to our members.
Finally, we were pleased to appoint Ellie Archibald and Anya Metzer to the Board of Trustees, bringing vital fundraising expertise to the board during a challenging fundraising period across the sector. We further said goodbye to Eileen Irvin, Eva Zilber and Deven Naran from the board, the latter of whom also served as Treasurer for two terms and was invaluable in the charity’s development during this period.
For 2025, we are recruiting a new Chair, Treasurer and up to two more trustees, offering new opportunities for us to improve our strategy and governance. Beyond this, we will be implementing a new cost-savings strategy to improve our financial resilience, introducing a new administration fee and looking to refine and improve our curriculum in line with potential new statutory guidance.
Jack Liepa Chair of the Board of Trustees
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
Jack Liepa (Treasurer from 5[th] November 2024 and Chair from 23[rd] February 2025) Dr Joanna Melville (Chair until 23[rd] February 2025) Deven Naran (Treasurer until 4[th] November 2024) Amy Malone (Until 30[th] September 2025) Megan Suckling (From 1[st] July 2025) Melanie Westlake (From 25[th] April 2025) Baljinder Kaur (From 25[th] April 2025) Eleanor Marsh (From 25[th] April 2025) Dr Eva Zilber (Until 4[th] November 2024) Dr Caroline Lloyd (Until 30[th] September 2025) Ella Watson (Until 1[st] September 2025) Molly Houghton Harun Tulunay Eileen Irvin (Until 7[th] May 2024) Anya Metzer (From 20[th] April 2024) Ellie Archibald (From 20[th] April 2024) Lewis Ruddock (until 1[st] July 2024)
National Director
Jack Liepa (Until 30[th] June 2024) Megan Suckling (from 1[st] July 2024)
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 Fawley House 2 Regatta Place
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
Marlow Road Bourne End Buckinghamshire SL8 5TD
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
TRUSTEES’ ANNUAL REPORT
The Trustees of Sexpression:UK have pleasure in presenting their annual report and financial statements for the year ended 31st December 2024. 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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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 2024 the National Committee members were:
National Director Jack Liepa (until 30th June) Megan Sucking (from 1st July)
Branches Director Megan Sucking (until 30th June) Chloe Stone (from 1st July)
Externals and Press Director Vidyut Chattopadhyay (until 30th June) Bessie Schofield (from 1st July)
Finance Director Eve O’Connell (until 30th June) Rama Aowidah (from 1st July)
Fundraising and Corporate Partnerships Director Hugo Sivov
Training Director Catherine Sharp (until 30th June) Dod Cavill (until 14th September) Lottie Gordon (from 1st December)
Campaigns Director Shoumita Bardhan (until 30th June) Lottie Gordon (until 30th November) Vacant (from 1st December)
Child Protection Director Louisa Hall (until 30th June) Will Palmer (from 1st July)
Communications Director Chiara Dell’Oro (until 30th June) Genevieve Kenrick (from 1st July)
Monitoring and Evaluation Director Cate Goldwater Breheny (until 30th June) India Walton-Salmon (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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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)), Students and Trainees for Sexual Health and HIV, and the FGM Education Project.
Finally, we are a member of CharityComms.
Achievements and Performance
Delivering RSE to Young People
During 2024, Sexpression:UK supported 18 branches engaged in the core activity of delivering RSE to young people, making progress towards our charitable objectives.
There were 177 volunteers at our affiliated branches in the 2024 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 Manchester by the National 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 146 sessions we delivered inclusive RSHE to an estimated 4380 young people). The most popular sessions were: sex and the media and consent. From 409 feedback forms completed by young people, 76% of young people agreed they learned something (compared to 74% in 2023). 94% felt volunteers were confident and prepared (compared to 87% in 2022).
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Branch Activities
In 2024, with support from our branches director, we ensured that no branches were left in the position where they needed to close, which was an improvement on the previous year where 5 branches closed due to lack of members. Furthermore, we opened two new branches, including York St John, which aligns with our goal to increase our presence within more non-Russell Group Universities.
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 nine volunteers elected by our branches with the committee being led by the Sexpression:UK National Director. During 2024 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.
2024 marked the year where Sexpression:UK announced its first patron. Daniel Harding is a broadcast director, presenter and author, as well as a LGBTQIA+ and Mental Health advocate. Announced as a patron in January 2024, Daniel has worked with Sexpression:UK on numerous online campaigns and has attended our national events.
The committee continued to work closely with externals. In February, we announced a new partnership with STASHH (Students and Trainees Association for Sexual Health and HIV). This allowed us to work together to improve our knowledge and resources, as well as provide each other support when developing a more diverse recruitment strategy.
We started to evolve our communication strategy by introducing the use of Tiktok. This is as Tiktok has a large audience of young people, allowing us to expand our reach of key information about sexual health and relationships. Across the year, we gained over 27,000 views and worked with numerous external partners.
In January 2024, we announced our new partnership with The Rainbow Lottery, in order to encourage donations in line with our fundraising strategy. This created a new stream of income and gave potential donors a larger incentive to donate.
Campaigns and Advocacy
In June, Sexpression:UK launched the 'Dump the Draft' campaign, a direct response to the proposed new Section 28-style sex and health education draft guidance. The campaign mobilised our network to advocate for inclusive and comprehensive education, resulting in significant engagement across social media. We created 5 posts and 7 reels, and our Branches Director hosted an Instagram Live session to address concerns and answer questions. The campaign's message resonated widely, with
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Instagram reels reaching 14,600 views, TikTok reels achieving 10,776 views, and Instagram posts garnering 20,024 views.
Later, our Campaigns Director led our Sexual Health Week campaign, themed 'Are You Feeling It'. This initiative aimed to educate young people about the validity of their feelings surrounding sex and relationships. Throughout the week, we released 12 videos and 12 posts across various platforms, collaborating with prominent external partners including Dr. Naomi Sutton, Shivani Dave, and our patron Daniel Harding. The campaign saw impressive reach, with over 5,000 views on TikTok, 18,800 views on Instagram reels, and over 14,500 views on Instagram posts.
We ended the year with our annual 'Best if you Test' campaign in November, encouraging students across the UK to get tested for HIV and STIs. As part of this, we published one post and seven reels centrally, while also empowering our branches to run their own localized 'Best if you Test' initiatives throughout the month. Our central campaign saw strong engagement, with the Instagram post receiving 1,618 views and Instagram reels accumulating 14,275 views.
Conferences and Events
We held our annual General Assembly (GA) in April, hosted online by the Exeter and Bristol Branches. 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 sex educator and author Ruby Rare, who spoke about her upcoming project and books. There were also talks from Dee Witnell and Naabil Khan
In November, we held our annual National Conference in-person in Birmingham, hosted by the Birmingham branch. The conference involved 12 external partners attending and consisted of 5 workshops, 7 talks including a keynote address from Nathaniel Hall, and a play by ‘Fly Trap’. There were also opportunities across the weekend for networking and an evening social. The keynote speaker was trans activist Eva Echo and the panels were focused on equality, diversity and inclusion, and sex therapy. Workshops included: Open mic poetry, clay genitals and a contraception workshop. The branches also elected the host branch for 2024’s GA.
Plans for the Future
Looking to 2025, we will be introducing a new cost-savings plan to ensure our financial sustainability during a challenging period for the wider third sector. Further, we will be looking to adapt our model to introduce administrative fees to provide a more stable income generation pipeline and to improve our financial resilience.
With the departure of the Treasurer and the Chair as well 2 other trustees at the completion of their terms, we will also be looking to recruit up to 4 new trustees including the Chair and Treasurer role. This recruitment cycle offers an excellent opportunity to bring new knowledge and dynamism to the Board. We will also be seeking to update the Terms of Reference for our sub-committees and to reviewing and improving existing governance processes to ensure they are robust and effective.
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We will also be looking to review our curriculum in response to the government’s review of the current statutory RSHE guidance, ensuring that our offer is relevant and aligned to the needs of young people and schools.
Finally, we will continue our strategy of expanding our branches sustainably and into areas of the country not currently well-served by Sexpression, such as Wales, the South East and North West.
Financial review
The Statement of Financial Activity is set out on page 14 of the Annual Report. Total incoming resources amounted to £2,792 (2023: £6,192) with total resources expended at £13,622 (2023: £12,113). Overall, this resulted in a net year end deficit of £10,830 (2023: £5,921. On 31st December 2024 Sexpression:UK has cash held at bank and in hand at £22,773 (2023: £33,359).
Reserves policy
The Trustees review Sexpression:UK’s reserves position annually 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 of 6 months of operating costs. However, this is due to an adverse funding landscape and in effect whilst we implement a cost-saving plan and implement a new income generation pipeline.
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:
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
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Select suitable accounting policies and apply them consistently;
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Observe the methods and principles of the Charities SORP;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable UK Accounting Standards have been followed;
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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.
Jack Liepa Chair of the Board of Trustees
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 2024.
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
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:
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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.
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.
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
Mr Gianni Amasanti FCCA Sterling Grove Accountants Chartered Certified Accountants
Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD
30 October 2025
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
| Note INCOMING RESOURCES Income and Endowments from: Donatons and Legacies Charitable Actvites2 Other Trading Actvites Total incoming resources 2 RESOURCES EXPENDED Expenditure On: Raising funds: Charitable actvites: 3 Total resources expended 3 Net Income/(Expenditure) Net movement in funds 8 RECONCILIATION OF FUNDS Total funds brought forward 8 Total funds carried forward 8 |
Unrestricted Funds All Restricted and Endowment Funds 2024 Total Funds 2023 Total Funds £ £ £ £ 1824 - 1824 5,281 609 - 609 911 359 - 359 - |
|---|---|
| 2,792 - 2,792 6,192 |
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| - - - - 13,622 - 13,622 12,113 |
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| 13,622 - 13,622 12,113 |
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| (10,587) - (10,587) (5,921) |
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| (10,830) - (10,830) (5,921) |
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| 32,937 - 32,937 38,858 |
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| 22,107 - 22,107 32,937 |
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
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BALANCE SHEET AS AT 31[ST] DECEMBER 2024
| Note CURRENT ASSETS Stock 4 Debtors 5 Cash at bank and in hand 6 Total current assets CURRENT LIABILITIES Creditors: amounts falling due within one year 7 Net current assets/(liabilites) Net assets FUNDS OF THE CHARITY All Restricted and Endowment Income Funds Unrestricted Funds Total Funds 8 |
Unrestricted Funds All Restricted and Endowment Funds 2024 Total Funds 2023 Total Funds £ £ £ £ 240 - 240 240 - - - 250 22,773 - 22,773 33,359 |
|---|---|
| 23,013 - 23,013 33,849 |
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| 906 - 906 912 |
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| 22,107 - 22,107 32,937 |
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| 22,107 - 22,107 32,937 |
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| - - - - 22,107 - 22,107 32,937 |
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| 22,107 22,107 32,937 |
The financial statements were approved by the Trustees on 30/10/2025.
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
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Approved by the Board of Trustees and signed on their behalf. Chair of the Board of Trustees Trustee, Treasurer
STATEMENT OF CASH FLOWS
| CASH FLOW FROM OPERATING ACTIVITIES Net cash provided by operatng actvites Change in cash and cash equivalents in the reportng period Cash and cash equivalents at the beginning of the reportng period Cash and cash equivalents at the end of the reportng period |
Unrestricted Funds All Restricted and Endowment Funds 2024 Total Funds 2023 Total Funds £ £ £ £ |
|---|---|
| (10,586) - (10,586) (5,898) |
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| (10,586) - (10,586) (5,898) 33,359 - 33,359 39,257 |
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| 22,773 - 22,773 33,359 |
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
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RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net income/(expenditure) for the reportng period Adjustments for: (Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by operatng actvites Analysis of cash and equivalents Cash at bank and in hand Total Cash and cash equivalents |
Unrestricted Funds All Restricted and Endowment Funds 2024 Total Funds 2023 Total Funds £ £ £ £ (10,830) - (10,830) (5,921) - - - - 250 - 250 350 (6) - (6) (327) |
|---|---|
| (10,586) - (10,586) (5,898) |
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| 22,773 - 22,773 33,359 |
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| 22,773 - 22,773 33,359 |
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
ANALYSIS OF CHANGES IN NET DEBT
| At start of year | Cash fow | At end of year | |
|---|---|---|---|
| £ | £ | £ | |
| Cash | 33,359 | (10,586) | 22,773 |
| TOTAL | 33,359 | (10,586) | 22,773 |
The notes on pages 19 to 23 form part of these accounts.
The financial statements were approved by the Board of Trustees on X.
Approved by the Board of Trustees and signed on their behalf.
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
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 value.
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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
| Donatons and legacies Donatons Sponsorship Charitable actvites Conference income Other trading actvites Merchandise |
Unrestricted Funds All Restricted and Endowment Funds 2024 Total Funds 2023 Total Funds £ £ £ £ 1,574 250 - - 1,574 250 4,906 375 609 - 609 910 359 - 359 - |
|---|---|
| 2,792 - 2,792 6,191 |
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SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
| Note 3 Analysis of expenditure Unrestricted Funds All Restricted and Endowment Funds 2024 Total Funds 2023 Total Funds £ £ £ £ Raising funds Incurred seeking donatons - - - - Merchandise 126 - 126 124 Charitable actvites Members training 499 - 499 177 Conference expenses 1,408 - 1,408 1,306 Natonal Commitee expenses 444 - 444 1,029 Natonal Commitee training 1,205 - 1,205 510 Members travel expenses 991 - 991 820 Branch expenses 1,655 - 1,655 651 Premises and IT 4,992 - 4,992 5,598 Professional Fees 637 - 637 480 Campaign costs - - - 132 Afliatons 274 - 274 199 Trustee expenses 1,020 - 1,020 720 Trustee Indemnity insurance 378 - 378 367 13,622 - 13,622 12,113 Note 4 Stock 2024 2023 £ £ Stock 240 240 240 240 Note 5 Analysis of debtors 2024 2023 £ £ Trade debtors - 250 - 250 Note 6 Analysis of cash funds |
Note 3 Analysis of expenditure Unrestricted Funds All Restricted and Endowment Funds 2024 Total Funds 2023 Total Funds £ £ £ £ Raising funds Incurred seeking donatons - - - - Merchandise 126 - 126 124 Charitable actvites Members training 499 - 499 177 Conference expenses 1,408 - 1,408 1,306 Natonal Commitee expenses 444 - 444 1,029 Natonal Commitee training 1,205 - 1,205 510 Members travel expenses 991 - 991 820 Branch expenses 1,655 - 1,655 651 Premises and IT 4,992 - 4,992 5,598 Professional Fees 637 - 637 480 Campaign costs - - - 132 Afliatons 274 - 274 199 Trustee expenses 1,020 - 1,020 720 Trustee Indemnity insurance 378 - 378 367 13,622 - 13,622 12,113 Note 4 Stock 2024 2023 £ £ Stock 240 240 240 240 Note 5 Analysis of debtors 2024 2023 £ £ Trade debtors - 250 - 250 Note 6 Analysis of cash funds |
Note 3 Analysis of expenditure Unrestricted Funds All Restricted and Endowment Funds 2024 Total Funds 2023 Total Funds £ £ £ £ Raising funds Incurred seeking donatons - - - - Merchandise 126 - 126 124 Charitable actvites Members training 499 - 499 177 Conference expenses 1,408 - 1,408 1,306 Natonal Commitee expenses 444 - 444 1,029 Natonal Commitee training 1,205 - 1,205 510 Members travel expenses 991 - 991 820 Branch expenses 1,655 - 1,655 651 Premises and IT 4,992 - 4,992 5,598 Professional Fees 637 - 637 480 Campaign costs - - - 132 Afliatons 274 - 274 199 Trustee expenses 1,020 - 1,020 720 Trustee Indemnity insurance 378 - 378 367 13,622 - 13,622 12,113 Note 4 Stock 2024 2023 £ £ Stock 240 240 240 240 Note 5 Analysis of debtors 2024 2023 £ £ Trade debtors - 250 - 250 Note 6 Analysis of cash funds |
|---|---|---|
| 378 | - 378 367 |
|
| 13,622 | - 13,622 12,113 |
|
| 2024 2023 £ £ 240 240 240 240 2024 2023 £ £ - 250 - 250 |
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SEXPRESSION:UK
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
| Cash at bank and in hand Note 7 Analysis of creditors Trade creditors & accruals Other creditors |
2024 2023 £ £ 22,773 33,359 |
|---|---|
| 22,773 33,359 |
|
| 2024 2023 £ £ 370 6 536 906 |
|
| 906 912 |
Note 8 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 £ £ £ £ £ 32,937 2,792 13,622 - 22,107 - - - - - |
|---|---|
| 32,937 2,792 13,622 - 22,107 |
Note 9 Independent examiner's remuneration
| Examinaton of the fnancial statements | 2024 2023 £ £ 500 480 |
|---|---|
| 500 480 |
Note 10 Governance Costs
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
SEXPRESSION:UK
In 2024, Indemnity Insurance for Trustees was paid for totalling £378 (2023: £367)
Note 11 Trustees remuneration and expenses
During the year trustee expenses of £1,020 (2023: £720) in relation to travel and training were reimbursed by the company. The number of trustees who had expenses reimbursed was 3 (2023: 5)
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.
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