**Charity number: 1192395** ## **BEYOND EQUALITY CIO** ## **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **BEYOND EQUALITY CIO** ## **CONTENTS** ||Page| |---|---| |**Reference and administrative details of the Charity, its Trustees and advisers**|1| |**Trustees' report**|2 - 8| |**Independent examiner's report**|9 - 10| |**Statement of financial activities**|11| |**Balance sheet**|12| |**Statement of cash flows**|13| |**Notes to the financial statements**|14 - 23| **BEYOND EQUALITY CIO** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 30 AUGUST 2023** |**Trustees**|D H Mbeutcha| |---|---| ||A Ordu| ||S Sandhu| ||G Rigg| ||D Llewellyn| ||R Cassidy (resigned 2 May 2024)| ||N Kirby (resigned 1 February 2024)| ||E Mirick (resigned 31 October 2022)| ||J Starling (resigned 31 October 2022)| ||Dr J Hoffmann, Chair (appointed 27 July 2023)| ||F J Finding (appointed 20 April 2023)| |**Charity registered**
**number**
1192395
**Principal office**
PO Box 67
Seaton
EX12 9BA
**Managing Director**
D Guinness
**Accountants**
Griffin
Chartered Accountants
Courtenay House
Pynes Hill
Exeter
EX2 5AZ|| Page 1 **BEYOND EQUALITY CIO** ## **TRUSTEES' REPORT FOR THE PERIOD ENDED 30 AUGUST 2023** The Trustees present their annual report together with the financial statements of the Beyond Equality CIO for the period 1 May 2022 to 30 August 2023. ## **Objectives and activities** ## **a. Policies and objectives** The objects of the CIO are to promote equality between men and women and to eliminate gender discrimination for the benefit of the public by: - a) Advancing education in equality and diversity through face-to-face training and ongoing mentoring; - b) raising awareness of gender discrimination in society by training, public advocacy and other means of communication; and - c) promoting attitudes, customs and practices in favour of equality by the use of training, public advocacy and other means of communication. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. ## **b. Activities undertaken to achieve objectives** The main activities undertaken for these purposes were: - Schools workshops - Universities workshops - Social media activities - Media appearances - Community workshops - Workshops in prisons - Professional sports workshops - Presentations to parliamentary select committee - Contributions to research and knowledge sharing - Contributions to networks of practitioners ## **c. Social investment policies** Beyond Equality does not make any social investments or investments. ## **d. Grant-making policies** Beyond Equality does not make grants or distribute funds. Page 2 **BEYOND EQUALITY CIO** ## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 AUGUST 2023** ## **Objectives and activities (continued)** ## **e. Volunteers** Volunteers make a significant contribution to Beyond Equality CIO, as assistant facilitators in school workshops, and as peer-educators in some university workshops. 67.5 volunteer hours were contributed during the reporting period. Volunteers were offered free training, educational events and discussion groups. During the period of reporting, 37 volunteers attended the Exploring Masculinities training, and 14 attended the Facilitation training. On top of this, 75 volunteer observation hours were completed. During the period of reporting, 1,531 new people subscribed to Beyond Equality’s Community newsletter, 50 new people signed up to Beyond Equality’s Volunteer newsletter, and 55 subscribed to Beyond Equality Lead Facilitators’ newsletter. ## **Achievements and performance** ## **a. Main achievements of the Charity** The organisation published a 2022-2023 impact report, highlighting the successes of the period, which can be found here. In the context of emerging polarisation among boys, Beyond Equality's mission to disrupt harmful behaviours and attitudes of men has never been more important. In 2022-23, we supported more boys and men to rethink masculinities and worked with more organisations than ever before. This year, giving young men space to talk about healthy relationships, consent and gender equity was vitally important. The year started with many teachers and school staff deeply concerned about the influence of misogynistic influencers such as Andrew Tate on the attitudes of boys. Indeed our facilitators had noticed a steady rise in overt sexism and misogyny the year prior, and we worked hard to develop different strategies for handling the various, new and complex classroom dynamics that came up while challenging these ideas during discussions about healthy relationships and masculinities. Our direct training and mentoring was predominantly carried out in three sectors: schools, universities and workplaces, with Sports project added as new areas of work. Overall we reached over 26,500 with more than 1200 workshops or seminars. All activities are reported on further below. At the end of this period we launched a new project, Collective Resilience, aimed at reaching groups of adult men and running workshops to help improve their collective support and individual mental wellbeing, and tackle stigmas for men seeking help and support. Page 3 **BEYOND EQUALITY CIO** ## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 AUGUST 2023** ## **Achievements and performance (continued)** ## **b. Key performance indicators and Review of activities** Schools workshops In the 18-month period between May 2022 and August 2023, the Schools project delivered: - 17 staff training sessions, reaching over 850 staff in total; - 50 assemblies, reaching over 5,080 students in total; - 1,011 pupil workshops, reaching over 23,300 students in total. The school project also hosted teacher forums and published toolkits to spread best practice. Feedback from the pupil workshops were as follows: |Feedback from the pupil workshops were as follows:|| |---|---| |Average Rating Module 2 rating (very positive & positive)|83%| |Average Rating Module 2 rating (very positive & positive)|78%| |Average Rating Module 2 rating (very positive & positive)|84%| |Rating Module 1-/5|4.14| |Rating Module 2-/5|4.08| |Rating Module 3-/5|4.23| |**Boys self reported changes in relation to key learning objectives.**|| |Percentage of affirmative answers to LO Module 1 - now more able to challenge harmful aspects of|88%| |masculinities|| |Percentage of affirmative answers to LO Module 2 - now more able to build healthy relationships|93%| |Percentage of affirmative answers to LO Module 3 - now more willing to tackle systemic sexism|96%| ## Sports In the 18-month period between May 2022 and August 2023, the Sport project delivered: - 2 Adult Players session, reaching an estimated total of 50 people; - 35 academy players session, reaching a total of 300 players; - 1 fans session, reaching a total of 30 people; - 2 staff and coaches sessions, reaching a total of 110 people; - 1 all-day youth and community coaches session, reaching a total of 15 people. Universities Workshop Numbers From 1st April 22 to 31st Aug 23 - Team Talk - 146 - Deeper Dive - 4 - SLT class - 9 - SLT conference - 4 - Presentation - 12 - Panel - 2 - Staff workshop - 1 - Consultancy sessions - 3 - Total - 181 session Page 4 **BEYOND EQUALITY CIO** ## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 AUGUST 2023** ## **Achievements and performance (continued)** The feedback - Team Talk - 87% (952 responders) - SLT - 71% (68 responders) - Follow up - 85% (20 responders) Workplaces In the 18-month period between May 2022 and August 2023, the Workplaces project delivered: - 81 workshops - 17 seminars - 3 longer programmes, reaching a total of 23 organisations across sectors. ## **c. Factors relevant to achieve objectives** The three main departments performed roughly in line with objectives set. The schools department met all student related goals, but fell short of goals for the number of teacher training delivered. Universities met their student group goals, but fell short of the leadership training. Workplaces exceeded all goals set. ## **d. Fundraising activities and income generation** The organisation had a total income of £1,078,108 for this period, which was a substantial increase on the previous period’s £413,183. Even withstanding the different reporting lengths (18 months vs 12 months) this was a significant achievement. ## **e. Investment policy and performance** The charity does not make investments. ## **Financial review** ## **a. Going concern** After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operating for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. Page 5 **BEYOND EQUALITY CIO** ## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 AUGUST 2023** ## **b. Reserves policy** Beyond Equality holds reserves to ensure that we can pay our staff if we need to cease to continue to operate, and to enable us to strategically invest in future opportunities. The policy sets the reserves goal as 3-6 months of monthly fixed expenditure. While the reserves remain in within this goal, there is a monthly report by the organisation’s accountant on financial performance to the Treasurer, Managing Director and Project Manager, and a quarterly report to the board. When the reserves are below 3 months, the trustees require monthly reports on short term fundraising (including all income generating activities) and expenditures, and restrict any investments in non-essential, non-revenue generating activities. During the reporting period the organisation has increased its reserves in line with a growing staff size. At the year end, £112,080 of unrestricted free reserves were held and £26,732 of restricted reserves were held for Movember, leaving a total reserve of £138,812. ## **c. Finance review** During the period, the charity received total income of £1,078,108 of which £91,134 related to Movember as restricted funds. Total expenditure in the year was £987,079 of which £64,402 was against restricted funds and £922,677 unrestricted, resulting in an overall surplus of £91,029. The charity has funds brought forward of £47,783, leaving a carried forward fund balance of £138,812 after this years surplus. ## **d. Principal risks and uncertainties** ## Financial risks - Loss of key clients or underperforming of sales - Dependency on schools income and workplaces income - Inadequate reserves - Dependency on some large client relationships ## Operational risks - Loss of key staff, including Managing Director, Head of Facilitation and Heads of Departments - Loss of consistent freelance facilitators - Reduced quality of facilitation due to challenges onboarding Governance risks - Challenges in implementing appropriate management structure in small team ## **External risks** - Reduced public perception and reputation - Change in policy environment that nable our workshops to bedelivered, particularly in schools olicies ## Compliance with law - Child protection, safeguarding and ther areas related to duty of care - Understanding of regulatory environment for fundraising and volunteer management Page 6 **BEYOND EQUALITY CIO** ## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 AUGUST 2023** ## **e. Principal funding** The Charities main sources of funds during the accounting period were the delivery of services to schools and workplaces. 82% of income was from charitable activities 18% from grants and donations. ## **Structure, governance and management** ## **a. Constitution** Beyond Equality CIO is a registered charity, number 1192395, and is constituted under a Trust deed. ## **b. Methods of appointment or election of Trustees** New trustees are elected by a majority of existing trustees, and in accordance with the constitution statements on trustees. Trustees have a fixed term of 3 years, with extensions negotiable. Trustee selection begins after a skills, experience and lived experience review of the existing board, to identify areas where additional skills or qualifications are needed, and to ensure that the board is representative of the beneficiaries of our workshops and campaigns, and also has suitable knowledge of the sectors that we work within. Trustee selection includes an outreach process, application process with professional and values questions, interviews with key staff and trustees, diversity review and formal recommendations to the existing trustees. ## **c. Organisational structure and decision-making policies** The charity is governed by the board of trustees, who meet quarterly and receive operational reports and risk reports from the staff. The organisation works within the wider MenEngage network, and is a member of the European branch and global body. This is a network for organisations and individuals who do inclusive and feminist informed work with men and boys. The organisation works within several networks of UK organisation’s, including End Violence Against Women coalition the Girl's Network (furthering girls rights) Men's Network (working with men and boys ) and UK universities sexual violence prevention network. ## **d. Policies adopted for the induction and training of Trustees** Trustees are presented with the following documents on their appointment: - CIO Constitution - Latest annual report and quarterly report to the trustees - Guidance on good governance prepared by our lawyers - Current organisational strategy and operational strategy They are mentored by an outgoing trustee for one full quarterly cycle. They attend the organisational onboarding training. They observe at least one training moment delivered by the staff. Page 7 **BEYOND EQUALITY CIO** ## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 AUGUST 2023** ## **Structure, governance and management (continued)** ## **e. Related party relationships** One conflict of interest were identified by trustees. Satwinder Sandhu is related to one staff member, Sharan Jaswal. He has noted this to trustees and excluded himself from any decisions pertaining directly to her employment or employment conditions. Beyond Equality CIO is currently in the process of transferring the intellectual property, staff, volunteers and many organisation structures from Good Lad Initiative CIC. ## **Statement of Trustees' responsibilities** The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP (FRS 102); - make judgments and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on _________________________________________________ and signed on their behalf by: **Dr J Hoffmann** `27/06/2024` Chair of Trustees Page 8 **BEYOND EQUALITY CIO** ## **INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 30 AUGUST 2023** ## **Independent examiner's report to the Trustees of Beyond Equality CIO ('the Charity')** I report to the charity Trustees on my examination of the accounts of the Charity for the period ended 30 August 2023. ## **Responsibilities and basis of report** As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. Since the charity’s gross income exceeded £250,000, the examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, of which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by 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 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. Page 9 **BEYOND EQUALITY CIO** ## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE PERIOD ENDED 30 AUGUST 2023** ## **Disclosure section** An audit dispensation was granted for the period ended 30 August 2023 by the Charity Commission on 1st May 2024 under regulation 34(3)(b) of the Charities (Accounts and Reports) Regulations 2008. This dispensation was requested based upon the fact that the Charity has extended their year end to 30 August, therefore having to prepare accounts for a 16 month period which has resulted in them exceeding the audit threshold. The Charity Commission granted this dispensation on the basis that: - the exceptional circumstances outlined mean that an audit would be disproportionate; - there are no constitutional or other requirements on the charity which require an audit; and - the charity is not incorporated under company law. As a result, an independent examination has taken place instead of an audit under (Regulation 31(f). This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. Signed: Dated: 28/6/24 Laura Waycott FCA Griffin Courtenay House Pynes Hill Exeter EX2 5AZ Page 10 **BEYOND EQUALITY CIO** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 30 AUGUST 2023** |**Note**
**Income from:**
Donations and legacies
3
Charitable activities
4
**Total income**
**Expenditure on:**
Charitable activities
5
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**period ended**
**30 August**
**2023**
**£**
**91,134**
**-**
**91,134**
**64,402**
**64,402**
**26,732**
**-**
**26,732**
**26,732**|**Unrestricted**
**funds**
**period ended**
**30 August**
**2023**
**£**
**99,966**
**887,008**
**986,974**
**922,677**
**922,677**
**64,297**
**47,783**
**64,297**
**112,080**|**Total**
**funds**
**period ended**
**30 August**
**2023**
**£**
**191,100**
**887,008**
**1,078,108**
**987,079**
**987,079**
**91,029**
**47,783**
**91,029**
**138,812**|_Total_
_funds_
_year ended_
_30 April_
_2022_
_£_
_115,291_
_297,892_| |---|---|---|---|---| |||||_413,183_| |||||_365,400_| |||||_365,400_| |||||_47,783_| |||||_-_
_47,783_| |||||_47,783_| The Statement of financial activities includes all gains and losses recognised in the period. The notes on pages 14 to 23 form part of these financial statements. Page 11 ## **BEYOND EQUALITY CIO** ## **BALANCE SHEET AS AT 30 AUGUST 2023** |**Note**
**Current assets**
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one
year
10
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
11
Unrestricted funds
11
**Total funds**|**180,576**
**33,531**
**214,107**
**(75,295)**|**30 August**
**2023**
**£**
**138,812**
**138,812**
**138,812**
**26,732**
**112,080**
**138,812**|_12,977_
_72,653_
_85,630_
_(37,847)_|_30 April_
_2022_
_£_
_47,783_| |---|---|---|---|---| |||||_47,783_| |||||| |||||_47,783_| |||||_-_
_47,783_| |||||| |||||_47,783_| The financial statements were approved and authorised for issue by the Trustees on _________________________________________________ and signed on their behalf by: **Dr J Hoffmann** `27/06/2024` Chair of Trustees **D Guinness** `27/06/2024` Managing Director The notes on pages 14 to 23 form part of these financial statements. Page 12 **BEYOND EQUALITY CIO** ## **STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 30 AUGUST 2023** |**Cash flows from operating activities**
Net cash used in operating activities
**Cash flows from investing activities**
**Net cash provided by investing activities**
**Cash flows from financing activities**
**Net cash provided by financing activities**
**Change in cash and cash equivalents in the period**
Cash and cash equivalents at the beginning of the period
**Cash and cash equivalents at the end of the period**
The notes on pages 14 to 23 form part of these financial statements|**Period**
**ended**
**30 August**
**2023**
**£**
**(39,122)**
**-**
**-**
**(39,122)**
**72,653**
**33,531**|_Year ended_
_30 April_
_2022_
_£_
_72,653_| |---|---|---| |||| |||**-**| |||| |||**-**| |||**72,653**
_-_| |||| |||_72,653_| |||| Page 13 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **1. General information** Beyond Equality CIO is a Charitable Incorporated Organisation registered in England and Wales. Its registered office address is PO Box 67, Seaton, EX12 9BA. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Beyond Equality CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **2.2 Income** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. ## **2.3 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. Page 14 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **2. Accounting policies (continued)** ## **2.4 Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **2.5 Cash at bank and in hand** Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **2.6 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. ## **2.7 Financial instruments** The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **2.8 Pensions** The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the period. ## **2.9 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 Charity 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 which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 15 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **3. Income from donations and legacies** |Donations
Grants
Donations
Grants|**Restricted**
**funds**
**period**
**ended**
**30 August**
**2023**
**Unrestricted**
**funds**
**period**
**ended**
**30 August**
**2023**
**£**
**£**
-
49,966
91,134
50,000
91,134
99,966
_Unrestricted_
_funds_
_year ended_
_30 April_
_2022_
_£_
_114,824_
_467_
_115,291_|**Total**
**funds**
**period**
**ended**
**30 August**
**2023**
**£**
**49,966**
**141,134**| |---|---|---| |||**191,100**| |||_Total_
_funds_
_year ended_
_30 April_
_2022_
_£_
_114,824_
_467_| |||_115,291_| ## **4. Income from charitable activities** ||**Unrestricted**|**Total**| |---|---|---| ||**funds**|**funds**| ||**period**|**period**| ||**ended**|**ended**| ||**30 August**|**30 August**| ||**2023**|**2023**| ||**£**|**£**| |Income from charitable activities|887,008|**887,008**| Page 16 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **4. Income from charitable activities (continued)** ||_Unrestricted_|_Total_| |---|---|---| ||_funds_|_funds_| ||_year ended_|_year ended_| ||_30 April_|_30 April_| ||_2022_|_2022_| ||_£_|_£_| |Income from charitable activities|_297,892_|_297,892_| ## **5. Analysis of expenditure by activities** |Support costs
Support costs|**Support**
**costs**
**period**
**ended**
**30 August**
**2023**
**£**
987,079
_Support_
_costs_
_year ended_
_30 April_
_2022_
_£_
_365,400_|**Total**
**funds**
**period**
**ended**
**30 August**
**2023**
**£**
**987,079**| |---|---|---| |||_Total_
_funds_
_year ended_
_30 April_
_2022_
_£_
_365,400_| ## **Analysis of support costs** Page 17 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **5. Analysis of expenditure by activities (continued)** ## **Analysis of support costs (continued)** |Staff costs
Accomodation
Advertising
Bank charges
Freelance costs
Insurance
IT costs
Legal and professional fees
Postage, printing and stationery
Recruitment
Refreshments & subsistence
Subscriptions
Workshop costs
Training costs
Travelling expenses
Rent
**Independent examiner's remuneration**
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts|**Total**
**funds**
**period**
**ended**
**30 August**
**2023**
**£**
**507,639**
**22,932**
**599**
**-**
**330,943**
**1,016**
**8,082**
**28,738**
**1,818**
**2,186**
**12,619**
**4,164**
**5,576**
**4,920**
**52,967**
**2,880**
**987,079**
**Period**
**ended**
**30 August**
**2023**
**£**
**1,950**|_Total_
_funds_
_year ended_
_30 April_
_2022_
_£_
_205,719_
_3,179_
_212_
_47_
_131,233_
_513_
_4,663_
_780_
_679_
_3,699_
_2,653_
_135_
_1,056_
_131_
_10,355_
_346_| |---|---|---| |||_365,400_| |||_Year ended_
_30 April_
_2022_
_£_
_-_| **6. Independent examiner's remuneration** Page 18 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **7. Staff costs** |Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**Period**
**ended**
**30 August**
**2023**
**£**
**464,184**
**33,842**
**9,613**
**507,639**|_Year ended_
_30 April_
_2022_
_£_
_197,331_
_-_
_8,388_| |---|---|---| |||| |||_205,719_| The average number of persons employed by the Charity during the period was as follows: |||**Period**|| |---|---|---|---| |||**ended**|_Year ended_| ||**30**|**August**|_30 April_| |||**2023**|_2022_| |||**No.**|_No._| |Employees||**12**|_11_| No employee received remuneration amounting to more than £60,000 in either year. Key management personnel of the Charity consist of the Managing Director. The total employee benefits of the key management personnel is £69,141 for the 16 months ending 30 August 2023. ## **8. Trustees' remuneration and expenses** During the period, no Trustees received any remuneration or other benefits _(2022 - £NIL)_ . During the period ended 30 August 2023, no Trustee expenses have been incurred _(2022 - £NIL)_ . ## **9. Debtors** |**Due within one year**
Trade debtors
Other debtors|**30 August**
**2023**
**£**
**172,231**
**8,345**
**180,576**|_30 April_
_2022_
_£_
_12,413_
_564_| |---|---|---| |||| |||_12,977_| Page 19 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **10. Creditors: Amounts falling due within one year** |Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 May 2022
Resources deferred during the period
Amounts released from previous periods|**30 August**
**2023**
**£**
**5,433**
**65,162**
**2,150**
**2,550**
**75,295**
**30 August**
**2023**
**£**
**4,500**
**600**
**(4,500)**
**600**|_30 April_
_2022_
_£_
_10,500_
_22,847_
_-_
_4,500_| |---|---|---| |||| |||_37,847_| |||_30 April_
_2022_
_£_
_-_
_4,500_
_-_| |||| |||_4,500_| Page 20 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **11. Statement of funds** ## **Statement of funds - current period** |**Unrestricted funds**
General Funds
**Restricted funds**
Movember
**Total of funds**|**Balance at 1**
**May 2022**
**£**
**47,783**
**-**
**47,783**|**Income**
**£**
**986,974**
**91,134**
**1,078,108**|**Expenditure**
**£**
**(922,677)**
**(64,402)**
**(987,079)**|**Balance at**
**30 August**
**2023**
**£**
**112,080**| |---|---|---|---|---| |||||**26,732**| |||||**138,812**| The specific purposes for which the funds are to be applied as follows: ## **Movember:** The Movember income is used to pay for our Collective Resilience programme, providing a series of workshops to groups of adult men, allowing them to connect in new ways to support each others mental well being. It also supports the establishment of local facilitator teams in 6 hubs across the UK, and the training of community leaders to reinforce the progress made by the workshop series. ## **Statement of funds - prior period** |**Statement of funds - prior period**|||| |---|---|---|---| ||||_Balance at_| ||_Income_|_Expenditure_|_30 April 2022_| ||_£_|_£_|_£_| |**Unrestricted funds**|||| |General Funds|_413,183_|_(365,400)_|_47,783_| Page 21 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **12. Analysis of net assets between funds** ## **Analysis of net assets between funds - current period** |**Restricted**
**funds**
**30 August**
**2023**
**Unrestricted**
**funds**
**30 August**
**2023**
**£**
**£**
Current assets
26,732
187,375
Creditors due within one year
-
(75,295)
**Total**
26,732
112,080
**Analysis of net assets between funds - prior period**
_Unrestricted_
_funds_
_30 April_
_2022_
_£_
Current assets
_85,630_
Creditors due within one year
_(37,847)_
**Total**
_47,783_
**Reconciliation of net movement in funds to net cash flow from operating activities**
**Period**
**ended**
**30 August**
**2023**
**£**
Net income for the period (as per Statement of Financial Activities)
**91,029**
**Adjustments for:**
Increase in debtors
**(167,599)**
Increase in creditors
**37,448**
**Net cash provided by/(used in) operating activities**
**(39,122)**|**Total**
**funds**
**30 August**
**2023**
**£**
**214,107**
**(75,295)**
**138,812**
_Total_
_funds_
_30 April_
_2022_
_£_
_85,630_
_(37,847)_
_47,783_
_Year ended_
_30 April_
_2022_
_£_
_47,783_
_(12,977)_
_37,847_
_72,653_| |---|---| ## **13. Reconciliation of net movement in funds to net cash flow from operating activities** Page 22 **BEYOND EQUALITY CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 AUGUST 2023** ## **14. Analysis of cash and cash equivalents** |Cash in hand
**Total cash and cash equivalents**|**30 August**
**2023**
**£**
**33,531**
**33,531**|_30 April_
_2022_
_£_
_72,653_| |---|---|---| |||| |||_72,653_| ## **15. Analysis of changes in net debt** |Cash at bank and in hand|**At 1 May**
**2022**
**£**
**72,653**
**72,653**|**Cash flows**
**At 30**
**August 2023**
**£**
**£**
**(39,122)**
**33,531**
**(39,122)**
**33,531**|**Cash flows**
**At 30**
**August 2023**
**£**
**£**
**(39,122)**
**33,531**
**(39,122)**
**33,531**| |---|---|---|---| ||||**33,531**| ## **16. Pension commitments** The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £9,613 (2022: £8,388). £2,150 (2022: £Nil) was payable to the fund at the balance sheet date and are included in creditors. Page 23 ## **SIGNATURE CERTIFICATE** ## **REFERENCE NUMBER E6A68469-EEA0-484B-ADE4-08CAA93EF8D1** **TRANSACTION DETAILS DOCUMENT DETAILS Reference Number Document Name E6A68469-EEA0-484B-ADE4-08CAA93EF8D1 Beyond Equality CIO 2023 - Full Accounts Transaction Type Filename Signature Request Beyond_Equality_CIO_2023_-_Full_Accounts.pdf Sent At Pages 06/27/2024 06:03 EDT 25 pages Executed At Content Type 06/27/2024 08:37 EDT application/pdf Identity Method File Size email 302 KB Distribution Method Original Checksum email 1ea91f1d283347b31e76b2b34e47e091d80e616d85c335e2d5cb803b8b745556 Signed Checksum 95e0319088ac15d0d7adf2dab6db1ff7d8f59daf61c87b9ccf7e230a178987ef Signer Sequencing Disabled Document Passcode Disabled** ## **SIGNERS** |**SIGNER**|**E-SIGNATURE**|**EVENTS**| |---|---|---| |**Name**|**Status**|**Viewed At**| |**Julia Hoffman**|**signed**|**06/27/2024 08:30 EDT**| |**Email**|**Multi-factor Digital Fingerprint Checksum**|**Identity Authenticated At**| |**jkaninchen@gmail.com**|**2a198961db121e173b292db6509a76c3316d0c3530ffb68035a7e30585d1d233**|**06/27/2024 08:37 EDT**| |**Components**|**IP Address**|**Signed At**| |**4**|**94.174.238.188**|**06/27/2024 08:37 EDT**| ||**Device**|| ||**Chrome via Mac**|| ||**Drawn Signature**|| |||| ||**Signature Reference ID**|| ||**96AF4D7A**|| ||**Signature Biometric Count**|| ||**1**|| |**Name**|**Status**|**Viewed At**| |**Daniel Guiness**|**signed**|**06/27/2024 06:05 EDT**| |**Email**|**Multi-factor Digital Fingerprint Checksum**|**Identity Authenticated At**| |**daniel@beyondequality.org**|**dc353f74abad4ef4274da0ee6fd1e0addb3722e7f1ca8869d3e467abe05caf42**|**06/27/2024 06:05 EDT**| |**Components**|**IP Address**|**Signed At**| |**2**|**62.194.214.60**|**06/27/2024 06:05 EDT**| ||**Device**|| ||**Chrome via Mac**|| ||**Drawn Signature**|| |||| ||**Signature Reference ID**|| ||**AE88CC16**|| ||**Signature Biometric Count**|| ||**1**|| ## **AUDITS** |**TIMESTAMP**|**AUDIT**| |---|---| |**06/27/2024 06:03 EDT**|**Team Griffin (office@griffinaccountancy.co.uk) created document 'Beyond_Equality_CIO_2023_-**
**_Full_Accounts.pdf' on Chrome via Windows from 52.45.54.47.**| |**06/27/2024 06:03 EDT**|**Daniel Guiness (daniel@beyondequality.org) was emailed a link to sign.**| |**06/27/2024 06:03 EDT**|**Julia Hoffman (jkaninchen@gmail.com) was emailed a link to sign.**| ## **TIMESTAMP** **06/27/2024 06:05 EDT 06/27/2024 06:05 EDT 06/27/2024 06:05 EDT 06/27/2024 08:30 EDT 06/27/2024 08:37 EDT 06/27/2024 08:37 EDT** ## **AUDIT** **Daniel Guiness (daniel@beyondequality.org) viewed the document on Chrome via Mac from 62.194.214.60. Daniel Guiness (daniel@beyondequality.org) authenticated via email on Chrome via Mac from 62.194.214.60. Daniel Guiness (daniel@beyondequality.org) signed the document on Chrome via Mac from 62.194.214.60. Julia Hoffman (jkaninchen@gmail.com) viewed the document on Chrome via Mac from 94.174.238.188. Julia Hoffman (jkaninchen@gmail.com) authenticated via email on Chrome via Mac from 94.174.238.188. Julia Hoffman (jkaninchen@gmail.com) signed the document on Chrome via Mac from 94.174.238.188.**