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2023-06-30-accounts

Not A Phase 2028-24 , NOT APH ASE

Hello! The trajectory of ourgrowth owes much to the dedication of ourvolunteers and collaborators across the UK. Whether it's facilitating peer support groups, coaching our Mistits, or participating in public engagements, the extended familyof NotA Phase has never been stronger. To each and every individual who chooses to be a part of ourjourney, we extend our deepest gratitude. NotA Phase is atrans-led,graswootscharitycommitted to upliftingand improving the lives of trans+adults, through awareness campaignin& social projectsand fundingtrans+ lead initiatives. Looking ahead, our focus remains unwavering.. to extend our reach to those who need us most, with particularattention to older members of the community and those forwhom cities are inaccessible. Aswe stride forward intothe future, thejourneyof NotA Phase takes on renewed purpose and vigour. In late 2021, we embarked on ajourneyof introspection, re-evaluating our role within the charity sector and our profound impact within the community. It becameabundantly clearthat our commitment lies in romaining steadfast to our founding principles.. to be a beacon ofjoy, hope, and optimism for trans+ adultsacross the UK. The road ahead brims with promise, and we are excited to unveil what lies ahead. Thankyou foryour unwavering support and for beingan integral partof Not A Phase. Central to our resolve was the recognition of our responsibility to lead by example. Since then, we have not only expanded our services, as outlined in the following pages, but we have also actively engaged in public discourse focused on navigating these turbulent and uncertain times. Warm regards.

what we do Xocataons We run online social and affirming safe spaces for trans+ people, including those with neuro diversity, mental health conditions and learning disabili118S. We're proud lo worl( with organisations all ound the UK to ensure a safer, more inclusi environment for trans + employees and customers. We offer bespoke advice and workshops to help improv8 tho working environment lor trans+ employees. Our socials w8r8 born out the nged lo combat the isolation and loneliness often felt within the trans+ community, aiming to provide a way ol connocling the community in a safe space, Misfits is our fitness, wellness and sell-delence programmo excluislv8y for trans+ adults across the UK. centre the community In everything we do and throughout year, we put on important events to help celebrate or brin e community together, including our vigils for Transgender awarnnesslvlslbluty We work all year round to host visibility and awareness events in an effort to both Celebrate the trans+ community, whilst also hoping to educate others on the struggles of ourcommunityand what people can do to helpl bylghton

'I've just been oui of the communiry for so long but the group is such a good thing for us ttans+ people~ 11.1 J 'f-Jl 'Misfits has been peTfecr tL) help rebuild my confidence, gave me a sense of communlry and has helped Itio get back to ihè thlng lovel" PIA You can slgn up to any of our Mffisfits classes by reglsterlng on our webslte. NOT APH ASE Once your account has been approved. you wlll be able to vlew all the upcoming classes and book onto any you wlsh to anend. Misfits is a fitness. wellbeing and self defence proErainme created by Not A Phase, powered by Nike. Focussing on confidence building whi15t breaking down the barrlers between the trans+ communlty and tradltlona gym spaces. OUT classes are all open to beginners and our trainers are experienced in lailoring the exceici5e5 to people of all abiliries. We operate in multiple cities across the UK, including Edinburgh, Manchester, London, Brighton & Bristol. We work with a number of different trainers to facilitate these classes. All of our Misfits ses5ion5 are completely flee for trans+ adults to attend.

20 n nuan ers The trans+ community is at the heart of everything we do and throughout the year. We facilitate a number of different activities, inclduing our 'Trans Rights, parade at Mighty Hoopla festival, our sober socials, activity-based M isfits Unleashed sessions & events for the community. SISTER ND ITkA￿Js BAQTWER FLNML faclmtated . help us thls year our best NOT APH ASE

, menwrable < ,.: anoments froan 2028 plans for 2024 W8're so excil8d lo continue uplifting the lives ol trans+ adults across the UK throughout this y6ar. Whilst we'vo alroady got some very exciting plans in place to expand our Misfits programme into new cities, we're also focused on launching services that can help ALL Irans+ adults, and aren't limited to a looation or a place. I'l with members ol the trans+ community who may not have Ihgir own networks or comrnuni118s lor support, we arg hoping lo launch a dedicated trans+ support phone line lor transgender and g6nder-divers8 adults,18d by individuals who intimately understand the uniqug challenges lac8d by tho community thamsalvos. Our hope is to have a line ol communication with trans+ volunteers who can help support and listen lo those who rnay need it. /Nasdag We know that transitioning is an impoptarit mom8nt ol people's lives and w$ want to help support this as much as possible. W8 ar8 working on launohing a schetne that is airned at providing tuilored support se55ions lor the trans+ ¢otnmunity, addr8S51ng specific ne8ds across all g8nerations, looking to addpess the disparity of support available to those that transition later in lif8. We plan to engage with the community members, gath8r insights on common overfooked ar8a5. such as bridging prescriptions 88xual health advice, as well as compiling a list ol regional trans groups, eTFsuring outreach beyond social media platforrns that currently speak predominantly lo young adults. Theso Sessions will be h05ted by Rebe¢ca Tallon de Havilland, one of the UK s leading HIV activists. and Sophia Vi, an actr8ss. s¢reenwriter and trans+ a¢tivist.

MOT APH ASE hel1thoiap￿sÉ.or8 noi&phas8.or8 Box 84, 16 Inge8ir8 Pl&c8 London, WIF ODU

Not A Phase

Charity No. 1193381

Company No. CE024801

Trustees' Report and Unaudited Accounts

30 June 2023

Not A Phase Contents

Pages
Trustees' Annual Report 1
Statement of Financial Activities 2
Summary Income and Expenditure Account 3
Balance Sheet 4
Statement of Cash flows 5
Notes to the Accounts 7 to 14
Detailed Statement of Financial Activities 15 to 16

Page 1

Not A Phase Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 June 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE024801

Charity No. 1193381

Registered Office

Box 84 15 Ingestre Place Soho London W1F 0DU

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

A. Anson-Jones G. Fussell D.Z. Gibbison A. Haines D. Winterfeldt

Accountants

NGL Accounting Ltd Workzone 26 37 Rosyth Road G5 0YD

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

D.Z. Gibbison Trustee signed on 02/10/2023, 10:28:12 BST 30 June 2023

Page 2

Not A Phase Statement of Financial Activities

for the year ended 30 June 2023

Notes
Income and endowments
from:
Donations and legacies
4
Total
Expenditure on:
Raising funds
5
Other
6
Total
Net gains on investments
Net income
7
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
206,819		 Total funds
2023
£
206,819		 Total funds
2022
£
78,865
206,819
-
198,680		 206,819
-
198,680		 78,865
7,363
42,602
198,680
-		 198,680
-		 49,965
-
8,139
-		 8,139
-		 28,900
-
8,139 8,139 28,900
8,139
28,900		 8,139
28,900		 28,900
-
37,039 37,039 28,900

Page 3

Not A Phase Summary Income and Expenditure Account

for the year ended 30 June 2023

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2023
£
206,819
206,819
198,094
586
198,680
8,139
8,139		 2022
£
78,865
78,865
49,965
-
49,965
28,900
28,900

Page 4

Not A Phase Balance Sheet

at 30 June 2023

Company No.
CE024801
Notes
2023
£
Fixed assets
Intangible assets
9
10,587
10,587
Current assets
Debtors
10
1,948
Cash at bank and in hand
33,173
35,121
Creditors:Amount falling due within one year
11
(4,675)
Net current assets
30,446
Total assets less current liabilities
41,033
Creditors:Amounts falling due after more than one year
12
(3,994)
Net assets excluding pension asset or liability
37,039
Total net assets
37,039
The funds of the charity
Restricted funds
13
Unrestricted funds
13
General funds
37,039
37,039
Reserves
13
Total funds
37,039		 2022
£
-
-
-
33,969
33,969
(5,069)
28,900
28,900
-
28,900
28,900
28,900
28,900
28,900

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 June 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 30 June 2023

And signed on its behalf by:

signed on 02/10/2023, 10:28:12 BST D.Z. Gibbison

Trustee 30 June 2023

Page 5

Not A Phase Statement of Cash flows for the year ended 30 June 2023

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Amortisation of intangible assets
Increase in trade and other receivables
Increase in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Payments for intangible assets
Net cash used in investing activities
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2023
£
8,139
586
(1,948)
2,738
9,515
(11,173)
(11,173)
-
(1,658)
33,969
32,311
33,173
33,173		 2022
£
28,900
-
-
5,069
33,969
-
-
-
33,969
-
33,969
33,969
33,969

Page 6

Not A Phase Notes to the Accounts

for the year ended 30 June 2023

Basis of preparation

The financial statements have been prepared 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 7

Not A Phase Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 8

Not A Phase Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 9

Not A Phase Notes to the Accounts

3 Statement of Financial Activities - prior year

3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Total
Expenditure on:
Raising funds
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds carried forward
4
Income from donations and legacies
5
Expenditure on raising funds
Costs of generating voluntary
income
Fundraising trading costs		 Unrestricted
£
206,819
206,819		 Unrestricted
funds
2022
£
78,865
78,865
7,363
42,602
49,965
28,900
28,900
28,900
28,900
Total
2023
£
206,819
206,819
Total
2023
£
-
-
-
-		 Total funds
2022
£
78,865
78,865
7,363
42,602
49,965
28,900
28,900
28,900
28,900
Total
2022
£
78,865
78,865
Total
2022
£
250
5,320
1,793
7,363

Page 10

Not A Phase Notes to the Accounts

6 Other expenditure

6 Other expenditure
Unrestricted Total Total
2023 2022
£ £ £
250 250 -
1,112 1,112 -
Employee costs 100,865 100,865 6,950
Motor and travel costs 5,099 5,099 1,588
Premises costs 12,359 12,359 -
Amortisation, depreciation,
impairment, profit/loss on 586 586 -
disposal of fixed assets
General administrative costs 53,908 53,908 11,704
Legal and professional costs 24,501 24,501 22,360
198,680 198,680 42,602
7 Net income before transfers
2023 2022
This is stated after charging: £ £
Amortisation of intangible fixed assets 586 -
8 Staff costs
2023 2022
Salaries and wages 93,660 6,000
Social security costs 2,945 -
Pension costs 1,613 -
98,218 6,000
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2023
Number
-
-		 2022
Number
2
2

Page 11

Not A Phase Notes to the Accounts

9 Intangible fixed assets

Cost
Additions
At 30 June 2023
Amortisation and
impairment
Amortisation charge for the
year
At 30 June 2023
Net book values
At 30 June 2023
10 Debtors
VAT recoverable
Other debtors
11 Creditors:
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals
12 Creditors:
amounts falling due after more than one year
Trade creditors		 2023
£
669
1,279
1,948
2023
£
-
3,318
495
862
4,675
2023
£
3,994
3,994		 Other
£
11,173
11,173
586
586
10,587		 Total
£
11,173
11,173
586
586
10,587
2022
£
-
-
-
2022
£
200
(483)
5,352
-
5,069
2022
£
-
-

Page 12

Not A Phase Notes to the Accounts

13 Movement in funds

Restricted funds:
Unrestricted funds:
General funds
Total funds
14 Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions
15 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 July
2022
28,900
28,900		 Incoming
resources
(including
other
gains/losses
)
£
206,819
206,819
At 1 July
2022
£		 Resources
expended
£
(198,680)
(198,680)
Unrestricted
funds
£
10,587
30,446
(3,994)
37,039
Cash flows
£		 At 30 June
2023
£
37,039
37,039
Total
£
10,587
30,446
(3,994)
37,039
At 30 June
2023
£
33,969 (796) 33,173
33,969
33,969		 (796)
(796)		 33,173
33,173

Page 13

Not A Phase Notes to the Accounts

16 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2023 2023 2022 2022
Land and
buildings		 Other Land and
buildings		 Other
£ £ £ £
Operating leases with expiry date:
Pension commitments
2023 2022
£ £
The pension cost charge to the company
amounted to: 1,613 -

17 Related party disclosures Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 14

Not A Phase Detailed Statement of Financial Activities

for the year ended 30 June 2023

Income and endowments from:
Donations and legacies
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Costs of other trading activities
Total of expenditure on raising
funds
Other expenditure
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff entertainment
Staff training
Motor and travel costs
Vehicles - General costs
Travel and subsistence
Premises costs
Rent
General administrative costs,
including depreciation and
amortisation
Amortisation
General insurances		 Unrestricted
funds
2023
£
206,819
206,819
206,819
-
-
-
-
-
-
250
1,112
1,362
93,660
2,945
1,613
2,647
-
100,865
-
5,099
5,099
12,359
12,359
586
157		 Total funds
2023
£
206,819
206,819
206,819
-
-
-
-
-
-
250
1,112
1,362
93,660
2,945
1,613
2,647
-
100,865
-
5,099
5,099
12,359
12,359
586
157		 Total funds
2022
£
78,865
78,865
78,865
250
250
5,320
1,793
7,113
7,363
-
-
-
6,000
-
-
-
950
6,950
1,588
-
1,588
-
-
-
-

Page 15

Not A Phase

Detailed Statement of Financial Activities

Postage and couriers
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 1,155
736
924
48,205
2,731
54,494
2,788
7,317
14,396
24,501
198,680
198,680
-
8,139
8,139
-
8,139
28,900
37,039		 1,155
736
924
48,205
2,731
54,494
2,788
7,317
14,396
24,501
198,680
198,680
-
8,139
8,139
-
8,139
28,900
37,039		 4,128
2,477
1,151
3,649
299
11,704
1,000
21,110
250
22,360
42,602
49,965
-
28,900
28,900
-
28,900
-
28,900

Page 16 

Signatures' technical details

Signatures

danielle@notaphase.org

Fingerprint

02/10/2023, 10:28:12 BSTe4d25fcc35d6532fb4d408203dca53144241834c

Event log

10.50.11.18502/10/2023, 10:11:52 BST
Signing request created.
System02/10/2023, 10:11:56 BST
Notification sent to danielle@notaphase.org.
System02/10/2023, 10:27:38 BST
Signing page opened by signee danielle@notaphase.org.
System02/10/2023, 10:28:13 BST
Signee danielle@notaphase.org signed document.
System02/10/2023, 10:28:14 BST
Signing process completed.
Summary
Envelope's ID:a9nnmmdj
Document's hash:19fc3108c397bdfe74d368e0ecb9cc94823bc59d98ddb91dcde08cda02d11161
Final stamp:02/10/2023, 10:28:17 BST

----- Start of picture text -----
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NOT A PHASE

INDEPENDENT EXAMINER'S REPORT TO THE OF NOT A PHASE

I report to the on my examination of the financial statements of Not a Phase (the ) for the year ended 30 June 2023.

Responsibilities and basis of report

As the of the you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the ’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all 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 financial statements in accordance with Accounting and Reporting by 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 now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 financial statements to be reached.

Gerald Neil GN Accounting Services 272 Bath Street Glasgow G2 4JR

Dated: 2 October 2023