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 2023 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 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 to 8 |
| Notes to the Financial Statements | 9 to 12 |
| Detailed Statement of Financial Activities | 13 |
Black Beetle Health CIO
Report of the Trustees
for the Year Ended 31 October 2023
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 2023. 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
E Kinaka Banadzem D Kennedy-Pitt M N S Fadih N Kuypers J Garcia-Iglesias C Stovell
Trustee - resigned 8.12.2023 Trustee - resigned 30.9.2023 Trustee - resigned 1.3.2024 Trustee - resigned 17.7.2023 Trustee - resigned 28.6.2023 Trustee - appointed 19.6.2023
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.
Recruitment is generally done through REACH volunteering and supported through social media campaigning.
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.
Page 1
Black Beetle Health CIO
Report of the Trustees
for the Year Ended 31 October 2023
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 Main Achievements of the Charity
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Collaboration with University of Manchester to deliver the Community Research in Partnership project, resulting in a publication of a report.
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Co-design, and delivery of the HIV Prevention England Summer campaign.
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Launched and deliver our summer Fundraising Campaign
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UN roundtable on discrimination and violence against LGBTQ+ People
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Intersectional Leadership Equity Representatives Panel and collaboration workshop
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Launched Season 2 of the Black Beetle Health Podcast
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Partnered in the delivery of the Mehfil Takeover of the Manchester Village
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Delivered on the HIV Prevention England summer pride campaign as a local activation partner
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Attended the Reproductive Justice Initiative Roundtable to share insight on the work we do to support LGBTQ+ Black and
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People of Colour
Page 2
Black Beetle Health CIO
Report of the Trustees
for the Year Ended 31 October 2023
ACHIEVEMENT AND PERFORMANCE
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Delivered the 2nd and 3rd issues of the Beetle Feed magazine.
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Presented at the British Association for Sexual Health and HIV on LGBTQ+ Health disparities for Black and People of
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Colour
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Presented our award-winning research at the Manchester International Public Health Festival.
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Invited by GBGMC to present on a recommended delivery model at the Europe Key Populations HIV Prevention Workshop. - Provide insight on sexual health for LGBTQ+ People of Colour at AfroYanga, focusing on LGBTQ+ migrants, asylum seekers and refugees of African descent.
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Launched the Health Equity and Advocacy Training Academy, funded by Baobab Foundation
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Delivered our two-day Health Equity and Advocacy Training Conference in Manchester.
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Launched the new evidence-based peer-reviewed Breast Cancer guide
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Attended the Indigo Gender Service networking event to identify opportunities for collaboration.
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Attended the Answer Cancer Champion Winter Warmer Celebration to network and share more about our recent work.
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 approached 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.
Page 3
Black Beetle Health CIO
Report of the Trustees
for the Year Ended 31 October 2023
ACHIEVEMENT AND PERFORMANCE
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 31/10/2023, with total incoming resource for the period being £54,110 (2022: £74,089) and total funds being carried forward £40,855 (2022: £54,214).
The charity have a reserve policy of a minimum of £2.5k.
The charity had no unallocated reserves at the end of this period.
The charity's principal source of funds is through project-based grants.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.............................................
Trustee
Page 4
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 2023, which are set out on pages six to twelve.
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 5
Black Beetle Health CIO
Statement of Financial Activities
for the Year Ended 31 October 2023
| Unrestricted fund Restricted fund Notes £ £ INCOMING RESOURCES Incoming resources from generated funds Voluntary income 6,340 47,770 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income - 57,465 Investment management costs 2 - 3,363 Other resources expended - 6,641 Total resources expended - 67,469 NET INCOMING/(OUTGOING) RESOURCES 6,340 (19,699) RECONCILIATION OF FUNDS Total funds brought forward 5,155 49,059 TOTAL FUNDS CARRIED FORWARD 11,495 29,360 |
2023 Total funds £ 54,110 57,465 3,363 6,641 67,469 (13,359) 54,214 40,855 |
2022 Total funds £ 74,089 41,850 927 2,887 |
|---|---|---|
| 45,664 | ||
| 28,425 25,789 |
||
| 54,214 |
The notes form part of these financial statements
Page 6
Black Beetle Health CIO
Balance Sheet
At 31 October 2023
| Unrestricted fund Restricted fund Notes £ £ FIXED ASSETS Tangible assets 6 - 421 CURRENT ASSETS Debtors 7 - 2,348 Cash at bank 11,495 31,114 11,495 33,462 CREDITORS Amounts falling due within one year 8 - (4,523) NET CURRENT ASSETS 11,495 28,939 TOTAL ASSETS LESS CURRENT LIABILITIES 11,495 29,360 NET ASSETS 11,495 29,360 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
2023 Total funds £ 421 2,348 42,609 44,957 (4,523) 40,434 40,855 40,855 11,495 29,360 40,855 |
2022 Total funds £ 562 - 57,788 57,788 (4,136) 53,652 54,214 54,214 5,155 49,059 54,214 |
|---|---|---|
The notes form part of these financial statements
continued...
Page 7
Black Beetle Health CIO
Balance Sheet - continued
At 31 October 2023
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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 8
Black Beetle Health CIO
Notes to the Financial Statements for the Year Ended 31 October 2023
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
| Support costs NET INCOMING/(OUTGOING) RESOURCES Net resources are stated after charging/(crediting): Depreciation - owned assets |
2023 £ 3,363 2023 £ 141 |
2022 £ 927 |
|---|---|---|
| 2022 £ 187 |
3. NET INCOMING/(OUTGOING) RESOURCES
4. TRUSTEES' REMUNERATION AND BENEFITS
The amount of trustees' remuneration for the period ended 31st October 2023 totalled £Nil (2022: £Nil).
Trustees' expenses
The amount of trustees' expenses for the period ended 31st October 2023 totalled £Nil (2022: £23).
Page 9
Black Beetle Health CIO
Notes to the Financial Statements - continued for the Year Ended 31 October 2023
| 5. STAFF COSTS Wages and salaries The average monthly number of employees during the year was as follows: Trustees Sub-contractors No employees received emoluments in excess of £60,000. 6. TANGIBLE FIXED ASSETS COST At 1 November 2022 and 31 October 2023 DEPRECIATION At 1 November 2022 Charge for year At 31 October 2023 NET BOOK VALUE At 31 October 2023 At 31 October 2022 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accrued expenses |
2023 2022 £ £ 52,982 40,884 2023 2022 5 5 4 10 9 15 Computer equipment £ 999 437 141 578 421 562 2023 2022 £ £ 2,348 - 2023 2022 £ £ 3,113 2,936 1,410 1,200 4,523 4,136 |
2022 £ 40,884 |
2022 £ 40,884 |
|---|---|---|---|
| 2022 5 10 |
|||
| 15 | |||
| 437 141 |
|||
| 578 | |||
| 421 | |||
| 562 | |||
| 2022 £ - |
|||
| 2022 £ 2,936 1,200 |
|||
| 4,136 |
Page 10
Black Beetle Health CIO
Notes to the Financial Statements - continued for the Year Ended 31 October 2023
9. MOVEMENT IN FUNDS
| Net movement | ||||||
|---|---|---|---|---|---|---|
| At 1.11.22 | in funds | At 31.10.23 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 5,155 | 6,340 | 11,495 | |||
| Restricted funds | ||||||
| Restricted | 49,059 | (19,699) | 29,360 | |||
| TOTAL FUNDS | 54,214 | (13,359) | 40,855 | |||
| Net movement in funds, included in the above | are as follows: | |||||
| Incoming | Resources | Movement in | ||||
| resources | expended | funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 6,340 | - | 6,340 | |||
| Restricted funds | ||||||
| Restricted | 47,770 | (67,469) | (19,699) | |||
| TOTAL FUNDS | 54,110 | (67,469) | (13,359) | |||
| Comparatives for 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 | ||
Page 11
Black Beetle Health CIO
Notes to the Financial Statements - continued for the Year Ended 31 October 2023
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 | 2,767 | - | 2,767 | |
| Restricted funds | ||||
| Restricted | 71,322 | (45,664) | 25,658 | |
| TOTAL FUNDS | 74,089 | (45,664) | 28,425 | |
| A current year 12 months and prior year 12 months combined position is as follows: | ||||
| Net movement | Transfers | |||
| At 1.11.21 | in funds | between funds | At 31.10.23 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 2,911 | 9,107 | (523) | 11,495 |
| Restricted funds | ||||
| Restricted | 22,878 | 5,959 | 523 | 29,360 |
| TOTAL FUNDS | 25,789 | 15,066 | - | 40,855 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement in | |
|---|---|---|---|
| resources | expended | funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 9,107 | - | 9,107 |
| Restricted funds | |||
| Restricted | 119,092 | (113,133) | 5,959 |
| TOTAL FUNDS | 128,199 | (113,133) | 15,066 |
Page 12
Black Beetle Health CIO
Detailed Statement of Financial Activities
for the Year Ended 31 October 2023
| INCOMING RESOURCES Voluntary income Donations Other income Grants Total incoming resources RESOURCES EXPENDED Costs of generating voluntary income Wages Postage and stationery Sundries Travel Support costs Management Insurance Advertising Accountancy Computer equipment Finance Bank charges Total resources expended Net (expenditure)/income |
2023 £ 792 6,340 46,978 54,110 54,110 52,982 2,429 324 1,730 57,465 99 3,103 6,641 140 9,983 21 67,469 (13,359) |
2022 £ 209 2,767 71,113 |
|---|---|---|
| 74,089 | ||
| 74,089 40,884 858 20 88 |
||
| 41,850 99 633 2,887 187 |
||
| 3,806 8 |
||
| 45,664 | ||
| 28,425 |
This page does not form part of the statutory financial statements
Page 13