REGISTERED COMPANY NUMBER: CE024124 (England and Wales) REGISTERED CHARITY NUMBER: 1191721
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 October 2022 for
Black Beetle Health CIO
Sterling Partners Limited Chartered Accountants Chartered Tax Advisors 2nd Floor, Grove House 774-780 Wilmslow Road Didsbury Manchester Greater Manchester M20 2DR
Black Beetle Health CIO
Contents of the Financial Statements for the Year Ended 31 October 2022
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 to 7 |
| Notes to the Financial Statements | 8 to 11 |
| Detailed Statement of Financial Activities | 12 |
Black Beetle Health CIO
Report of the Trustees
for the Year Ended 31 October 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE024124 (England and Wales)
Registered Charity number
1191721
Registered office
2nd Floor, Grove House 774-780 Wilmslow Road Didsbury Manchester Greater Manchester M20 2DR
Trustees
D Pritchard Trustee - resigned 13.10.2022 E Kinaka Banadzem Trustee D Kennedy-Pitt Trustee T Lawrence-Tulloch Trustee - resigned 1.9.2022 M N S Fadih Trustee - appointed 28.3.2022 N Kuypers Trustee - appointed 3.10.2022 J Garcia-Iglesias Trustee - appointed 3.10.2022
Independent examiner
Sterling Partners Limited Chartered Accountants Chartered Tax Advisors 2nd Floor, Grove House 774-780 Wilmslow Road Didsbury Manchester Greater Manchester M20 2DR
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing documents, its constitution, and constitutes a CIO.
Recruitment and appointment of new trustees
Apart from the first charity trustees, every charity trustee must be appointed for a term of office not exceeding three years by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experienced needed for the effective administration of the CIO.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
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Black Beetle Health CIO
Report of the Trustees
for the Year Ended 31 October 2022
OBJECTIVES AND ACTIVITIES Objectives and aims
The objects of the CIO are:
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to promote and protect the physical and mental health of Black, Asian and Minority Ethnic members of LGBTQ+ communities by (but without prejudice to the generality of the foregoing):
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developing and disseminating evidence-based resources, both digitally and via workshops, outreach and events, together with signposting other inclusive health and support services;
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the provision of health-related education to both Black, Asian and Minority Ethnic members of LGBTQ+ communities and the public as a whole by addressing health misinformation, educating underrepresented Black, Asian and Minority Ethnic communities on issues of health and empowering individuals to be more informed decision makers and to take better control of their health;
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for the public benefit, the promotion of equality and diversity in matters relating to public health by:
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the elimination of discrimination on the grounds of race, gender, disability, sexual orientation or religion;
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advancing education and raising awareness in equality and diversity;
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promoting activities to foster understanding between people from diverse backgrounds;
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conducting or commissioning research on equality and diversity issues and publishing the results to the public;
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cultivating a sentiment in favour of equality and diversity;
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any other charitable purpose within the law in England and Wales which shall be selected by the charity trustees in their absolute discretion from time to time.
Significant activities
Black Beetle Health is a public health community organisation and registered charity dedicated to promoting health, wellbeing and equality for LGBTQ+ communities of colour by shedding light on important health disparities among these communities in the UK and around the world. Our mission is to promote health through evidence-based, peer-reviewed resource development and signposting to culturally safe services and support groups for people of colour throughout the UK. In all that we do, we remain intentional about our fight against racism, stigma, and misinformation that negatively affect the health outcomes and experiences of those in our communities.
Public benefit
The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Volunteers
The Charity CEO is supported by an independent Advisory Board comprised of skilled volunteers. Meeting quarterly, the overall role of the Advisory Board Chair is to promote the effectiveness of the advisory board. Advisory boards are impactful to the extent that they are effective.
ACHIEVEMENT AND PERFORMANCE
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Produced a library of digital health education and promotion resources across our four specialty areas: Sexual and Reproductive Health & HIV, Mental Health and Wellbeing, and Chronic Conditions Management, with our newest resources being our 'Hearing Voices and Seeing Visions' and 'Eating Distress' reference guides.
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Developed an Easy-read version of our original 80-page report InsideOUT: Perspectives on Health Wellbeing and
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Equality for LGBTQ+ Black and People of Colour.
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Held outreach activities at a community Pride event and an LGBTQ+ Parenting Festival, attended three face-to-face
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health conferences where we presented our work, and participated in a Health EXPO.
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Launched our LGBTQ+ BPoC Health Equity and Advocacy Toolkit and took it on a road show.
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Launch the 1st and 2nd issues of our bi-annual Black Beetle Health magazine for LGBTQ+ Black and People of Colour.
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Launched the second season of our Black Beetle Health podcast for LGBTQ+ Black and People of Colour
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Launched our revised Black Beetle Health impact report animation, to incorporate our latest activity over the past year.
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Successfully facilitated two university student placements.
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Hosted a social networking and togetherness event for LGBTQ+ Black and People of Colour and allies, working in
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partnership with a newly opened, local LGBT community space (The Proud Place).
Page 2
Black Beetle Health CIO
Report of the Trustees
for the Year Ended 31 October 2022
ACHIEVEMENT AND PERFORMANCE The difference the charity's work has made the beneficiaries
Throughout our work, we have used our platform to address health misinformation and disinformation, we have educated the community on a range of health topics which we identified as having specific relevance to our communities, we have set up a signposting function through our website and social media to improve awareness of safe, sensitive, and inclusive health and wellbeing services for LGBTQ+ people from ethnic minority communities, and empowered members of the community to become more informed decision makers through representation, visibility, and the facilitation of open conversations about a range of pertinent health topics.
We have also created and facilitated a community of practice for shared learning, mentorship, and health and wellbeing coaching to help further develop future community health leadership.
Wider benefits to society as a whole
Using evidence-based, peer-led, community-driven approach to our work, we have increased the visibility of the issue which most affect our communities and ensured that the way in which we addressed these issues featured lived experience as a core component to the conceptualisation, development, promotion, and subsequent engagement with the wider community. In doing so, we supported the education and subsequent competency of both clinical and non-clinical professionals, advocates, and allies who work with and on behalf of LGBTQ+ Black and People of Colour accessing their services.
We also took creative and innovative approach to address health disparities for LGBTQ+ Black and People of Colour through the launch of Beetle Feed magazine and curation of the Black Beetle Health Podcast.
Objective 1: to promote and protect the physical and mental health of Black, Asian and Minority Ethnic members of LGBTQ+ communities by (but without prejudice to the generality of the foregoing):
…creating programmes of work which allowed beneficiaries who engaged with our services reported feeling more informed, having greater confidence to navigate complex health systems, more empowered to take action to address previously unaddressed areas of their health and wellbeing. As a result, they reported feeling more comfortable navigating conversations with health and wellbeing practitioners. This is captured in part in our InsideOUT Report and through feedback on our Health Equity and Advocacy Training Programme Pilot.
Objective 2: for the public benefit, the promotion of equality and diversity in matters relating to public health by: …soliciting public participation in training, seminar attendance, equity and advocacy involvement and investment. Through our ongoing health, wellbeing and equality, consultancy, we were able to train organisations such as NHS Greater Manchester, Terrence Higgins Trust (HIV Prevention England), and the Caribbean and African Health Network (CAHN), performing outreach at Salford Pride, and maintaining a number of interactive social media platform as a part of our Digital Health Awareness platforms, promoting matters of equality, diversity and inclusion across the health and wellbeing sector.
We now do this more formally through our LGBTQ+ BPoC Health Equity and Advocacy Toolkit and our LGBTQ+ BPoC Health Equity and Advocacy Training (H.E.A.T.) Programme
FINANCIAL REVIEW
See Financial Statements dated 31/10/2022, with total incoming resource for the period being £74,089 and total funds being carried forward £54,214.
The charity do not currently have a reserve policy.
The charity had no unallocated reserves at the end of this period.
The charity's principal source of funds is through grants.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................. Trustee
Page 3
Independent Examiner's Report to the Trustees of Black Beetle Health CIO
I report on the accounts of the company for the year ended 31 October 2022, which are set out on pages five to eleven.
Responsibilities and basis of report
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independant examination, I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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that accounting records were not kept as required by section 386 of the Companies Act 2006; or
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that the accounts do not accord with those records; or
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that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; or
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that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.
Mir Seyed Mokhtassi BSc (Hons) FCA CTA Sterling Partners Limited Chartered Accountants Chartered Tax Advisors 2nd Floor, Grove House 774-780 Wilmslow Road Didsbury Manchester Greater Manchester M20 2DR
Date: .............................................
Page 4
Black Beetle Health CIO
Statement of Financial Activities for the Year Ended 31 October 2022
| Year Ended 31.10.22 Unrestricted Restricted Total fund fund funds Notes £ £ £ INCOMING RESOURCES Incoming resources from generated funds Voluntary income 2,767 71,322 74,089 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income - 41,850 41,850 Investment management costs 2 - 927 927 Other resources expended - 2,887 2,887 Total resources expended - 45,664 45,664 NET INCOMING RESOURCES BEFORE TRANSFERS 2,767 25,658 28,425 Gross transfers between funds 9 (523) 523 - Net incoming/(outgoing) resources 2,244 26,181 28,425 RECONCILIATION OF FUNDS Total funds brought forward 2,911 22,878 25,789 TOTAL FUNDS CARRIED FORWARD 5,155 49,059 54,214 |
Period 9.10.20 to 31.10.21 Total funds £ 101,171 67,952 1,450 5,980 |
|---|---|
| 75,382 | |
| 25,789 - |
|
| 25,789 - |
|
| 25,789 |
The notes form part of these financial statements
Page 5
Black Beetle Health CIO
Balance Sheet
At 31 October 2022
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 6 - 562 CURRENT ASSETS Debtors 7 - - Cash at bank 5,155 52,633 5,155 52,633 CREDITORS Amounts falling due within one year 8 - (4,136) NET CURRENT ASSETS 5,155 48,497 TOTAL ASSETS LESS CURRENT LIABILITIES 5,155 49,059 NET ASSETS 5,155 49,059 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
2022 Total funds £ 562 - 57,788 57,788 (4,136) 53,652 54,214 54,214 5,155 49,059 54,214 |
2021 Total funds £ 749 523 25,817 26,340 (1,300) 25,040 25,789 25,789 2,911 22,878 25,789 |
|---|---|---|
The notes form part of these financial statements
Page 6
continued...
Black Beetle Health CIO
Balance Sheet - continued At 31 October 2022
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015).
The financial statements were approved by the Board of Trustees on ............................................. behalf by:
and were signed on its
.............................................
Trustee
The notes form part of these financial statements
Page 7
Black Beetle Health CIO
Notes to the Financial Statements for the Year Ended 31 October 2022
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Computer equipment - 25% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT MANAGEMENT COSTS
| Period | ||
|---|---|---|
| 9.10.20 | ||
| Year Ended | to | |
| 31.10.22 | 31.10.21 | |
| £ | £ | |
| Support costs | 927 | 1,450 |
| NET INCOMING/(OUTGOING) RESOURCES | ||
| Net resources are stated after charging/(crediting): | ||
| Period | ||
| 9.10.20 | ||
| Year Ended | to | |
| 31.10.22 | 31.10.21 | |
| £ | £ | |
| Depreciation - owned assets | 187 | 250 |
3. NET INCOMING/(OUTGOING) RESOURCES
Page 8
Black Beetle Health CIO
Notes to the Financial Statements - continued for the Year Ended 31 October 2022
4. TRUSTEES' REMUNERATION AND BENEFITS
The amount of trustees' remuneration for the period ended 31st October 2022 totalled £Nil (2021: £250).
Trustees' expenses
The amount of trustees' expenses for the period ended 31st October 2022 totalled £23 (2021: £23).
5. STAFF COSTS
| Period | |||
|---|---|---|---|
| 9.10.20 | |||
| Year Ended | to | ||
| 31.10.22 | 31.10.21 | ||
| £ | £ | ||
| Wages and salaries | 40,884 | 64,471 | |
| The average monthly number of employees during the year was as follows: | |||
| Period | |||
| 9.10.20 | |||
| Year Ended | to | ||
| 31.10.22 | 31.10.21 | ||
| Trustees | 5 | 3 | |
| Sub-contractors | 10 | 6 | |
| 15 | 9 | ||
| No employees received emoluments in excess of £60,000. | |||
| 6. | TANGIBLE FIXED ASSETS | ||
| Computer | |||
| equipment | |||
| £ | |||
| COST | |||
| At 1 November 2021 and 31 October 2022 | 999 | ||
| DEPRECIATION | |||
| At 1 November 2021 | 250 | ||
| Charge for year | 187 | ||
| At 31 October 2022 | 437 | ||
| NET BOOK VALUE | |||
| At 31 October 2022 | 562 | ||
| At 31 October 2021 | 749 | ||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Trade debtors | - | 523 |
Page 9
Black Beetle Health CIO
Notes to the Financial Statements - continued for the Year Ended 31 October 2022
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors Accrued expenses |
2022 £ 2,936 - 1,200 4,136 |
2021 £ - 100 1,200 |
|---|---|---|
| 1,300 |
9. MOVEMENT IN FUNDS
| Net movement | Transfers | |||
|---|---|---|---|---|
| At 1.11.21 | in funds | between funds | At 31.10.22 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 2,911 | 2,767 | (523) | 5,155 |
| Restricted funds | ||||
| Restricted | 22,878 | 25,658 | 523 | 49,059 |
| TOTAL FUNDS | 25,789 | 28,425 | - | 54,214 |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement in | ||
| resources | expended | funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 2,767 | - | 2,767 | |
| Restricted funds | ||||
| Restricted | 71,322 | (45,664) | 25,658 | |
| TOTAL FUNDS | 74,089 | (45,664) | 28,425 | |
| Comparatives for movement in funds | ||||
| Net movement | ||||
| in funds | At 31.10.21 | |||
| £ | £ | |||
| Unrestricted Funds | ||||
| General fund | 2,911 | 2,911 | ||
| Restricted Funds | ||||
| Restricted | 22,878 | 22,878 | ||
| TOTAL FUNDS | 25,789 | 25,789 |
Page 10
Black Beetle Health CIO
Notes to the Financial Statements - continued for the Year Ended 31 October 2022
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement in | |
|---|---|---|---|
| resources | expended | funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 2,911 | - | 2,911 |
| Restricted funds | |||
| Restricted | 98,260 | (75,382) | 22,878 |
| TOTAL FUNDS | 101,171 | (75,382) | 25,789 |
Page 11
Black Beetle Health CIO
Detailed Statement of Financial Activities for the Year Ended 31 October 2022
| Year Ended 31.10.22 £ INCOMING RESOURCES Voluntary income Donations 209 Other income 2,767 Grants 71,113 74,089 Total incoming resources 74,089 RESOURCES EXPENDED Costs of generating voluntary income Wages 40,884 Telephone 274 Postage and stationery 584 Sundries 20 Travel 88 41,850 Support costs Management Insurance 99 Advertising 633 Accountancy 2,887 Computer equipment 187 3,806 Finance Bank charges 8 Total resources expended 45,664 Net income 28,425 |
Period 9.10.20 to 31.10.21 £ 83 2,828 98,260 |
|---|---|
| 101,171 | |
| 101,171 64,471 122 2,626 597 136 |
|
| 67,952 199 3,269 3,699 250 |
|
| 7,417 13 |
|
| 75,382 | |
| 25,789 |
This page does not form part of the statutory financial statements
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