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
ITkAJs
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
hel1thoiapsÉ.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**
- 1 **Accounting policies**
## **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**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
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**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **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 -----**
Verification QR Code
**----- End of picture text -----**
## **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 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 as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements 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 financial statements to be reached.
**Gerald Neil GN Accounting Services 272 Bath Street Glasgow G2 4JR**
Dated: 2 October 2023
- 1 -