OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-02-29-accounts

CONTROLLING CHEMSEX

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 29 FEBRUARY 2024

Charity Registration No. 1197081

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr John Edward Sadler Mr Philip David Mark Hurd Dr Emilio Arbe-Herrero Mr Carmi Korine (appointed 15 July 2024) Mr Darren John Irvine-Duffy (resigned 15 July 2024) Charity number 1197081 Registered office Gemma House 39 Lilestone Street London NW8 8SS Independent examiner Lance Moylan

2

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

CONTENTS

Page
Trustees’ report 4-7
Independent examiner’s report 8
Statement of financial activities 9
Statement of financial position 10
Notes to the financial statements 11-16

3

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

TRUSTEES’ REPORT

FOR THE YEAR ENDED 29 FEBRUARY 2024

The Trustees present their report and financial statements for the year ended 29 February 2024.

The registered office is Gemma House, 39 Lilestone Street, London NW8 8SS.

The charity's aim is to promote and protect the health of individuals suffering from involvement in Chemsex behaviours with a particular focus on the LGBTQ+ community by:

In this report “Chemsex” is the use of drugs before or during planned sexual activity to sustain, enhance, disinhibit or facilitate the experience. Chemsex commonly involves crystal methamphetamine, GHB/GBL and mephedrone, and sometimes injecting these drugs (also known as slamming).

The Trustees have adopted the provisions of 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 (FRS102) (effective 1 January 2015).

Objectives and activities

The main service the organisation offers is our one-to-one support programme for people who want to make changes because of their chems use and who want to receive individual support from one of our keyworkers (chemsex specialist advisor). Unfortunately, because of the nature of this problem, very few professionals understand this reality in depth, which is giving us the only option of training our team. Apart from training, solid team building is critical and we work very much on making everybody involved in our organisation feel that the organisation is also theirs.

In any case, Controlling Chemsex is growing incredibly fast and more and more people are contacting us for help every day. This means that we need to keep expanding in order to support those who are asking us for help. The reality is that it’s not sustainable to handle all this pressure without more paid staff, because we rely heavily on volunteers. This makes fundraising a key priority, and we have implemented a solid strategy in order to find the resources that our work is requiring.

4

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

TRUSTEES’ REPORT (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

Goals

The Trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work within the period. The Trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the Trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

During the period we recruited and trained 10 new keyworkers who are providing one-to-one chemsex support to our clients. In total we are seeing, on average, 80 people per week.

We recruited an external chemsex specialist advisor who is taking care of the assessments of those who contact us asking for help.

We have recruited an external fundraiser, who has set up a strategy to make sure that Controlling Chemsex will have the resources that we need to be able to offer the best chemsex support.

We renewed our website in order to make it look more professional and more accessible. This included Search Engine Optimisation (SEO) and improving our website to increase its visibility in Google.

We recruited a Press and Media Lead, who is taking care of our presence in the media. Following our vision of raising awareness of this impact, Controlling Chemsex is becoming more present in the media, with articles published at Gay Times, The Lancet, Insider, QX Magazine to name a few. Furthermore, there were collaborations in podcasts with; the NBC, David Fawcett (writer of the book “Lust, Men, and Meth: A gay man’s guide to sex and recovery”, a book which is a reference worldwide), The University of Portsmouth, the Unapologaytic Podcast, and Imperial College London.

5

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

TRUSTEES’ REPORT (CONTINUED)

FOR THE PERIOD ENDED 29 FEBRUARY 2024

The content of our website is growing: we have developed specific information for sex workers and chemsex (created by Jason Domino, a very well-known activist who works in the sex industry), and we have improved the content on our website related to chemsex, including the Police and legal implications. This content has been created exclusively for Controlling Chemsex by two members of the Metropolitan Police.

Our psychosexual and relationship therapy team is currently integrated with 10 therapists who are seeing, on average, 20 people per week. These clients are experiencing problems connected to the reasons that could push our clients to become involved in chemsex which include but are not limited to; premature ejaculation, lack of libido, painful sex, intimacy and relationship issues.

During the period 1,023 people contacted us through our web chat, 333 people more than the same period of last year. Additionally, in the last 12 months, 508 people used the self-assessment offered on the website, so that they can explore the impact chemsex is having on their lives. This is 71 people more than the same period last year.

Financial review

The Statement of Financial Activities shows a surplus of £11,329 (2023: £6,215) and the Statement of Financial Position shows net assets at 29 February 2024 of £17,544 (2023: £6,215).

Structure, governance and management

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set.

6

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

TRUSTEES’ REPORT (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

The Trustees who served during the year and up to the date of signature of the financial statements were:

Mr John Edward Sadler

Mr Philip David Mark Hurd

Dr Emilio Arbe-Herrero

Carmi Korine (appointed 15 July 2024)

Mr Darren John Irvine-Duffy (resigned 15 July 2024)

The Trustees’ report was approved by the Board of Trustees

……………………….

John Sadler

Trustee

Dated 26 November 2024

7

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF CONTROLLING CHEMSEX

I report to the Trustees on my examination of the financial statements of Controlling Chemsex (the charity) for the year ended 29 February 2024.

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 Act”).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (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

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 in accordance with section 130 of the Charities 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 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.

Lance Moylan

Chartered Institute of Management Accounts (CIMA), registered number 1-2DGF7WS

CPA Australia (CPA), registered number 9387081

Dated 26 November 2024

8

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 29 FEBRUARY 2024



Notes

Income and
endowments from:
Donations
and legacies
2
Total
Expenditure on:
Charitable activities
3
Support costs
4
Net income
for the period
Gross Transfers
Net movements
in funds
Reconciliation of
funds:
Total funds brought
forward
Fund balances
at 29 February 2024		 Unrestricted
funds
2024
£
12,202

12,202
1,645
-


10,557
838

11,395
(2,373)

9,022		 Restricted
funds
2024
£
95,017

95,017
92,468
1,777


772
(838)

(66)
8,588

8,522		 Total
funds
2024
£
107,219

107,219
94,113
1,777


11,329
-

11,329
6,215

17,544		 Total
funds
2023
£
84,952
84,952
76,969
1,768
6,215
-
6,215
-
6,215

The statement of financial activities includes all gains and losses recognised in the period.

All income and expenditure derive from continuing activities.

9

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

STATEMENT OF FINANCIAL POSITION

AS AT 29 FEBRUARY 2024

Notes


Current assets
Cash at bank and in hand
Prepayments
Debtors: amounts falling
due within one year
8
Creditors: Amounts falling
due within one year
9
Net current assets
Income funds
Unrestricted funds
Restricted funds
11
Reserves
Total funds		 2024

£

26,001
809
6,111

32,921
(15,377)

17,544
9,022
8,522



17,544		 2023
£
25,825
1,193
-
27,018
(20,803)
6,215
(2,372)
8,587
6,215

The notes at pages 11 to 16 form part of these accounts

The financial statements were approved by the Trustees on 26 November 2024.

…………………………….

John Sadler Trustee

10

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

1 Accounting policies

The principal accounting policies, all of which have applied consistently throughout the period, are set out below.

Charity information

Controlling Chemsex is an unincorporated charity registered in England and Wales. The registered office is Gemma House, 39 Lilestone Street, London NW8 8SS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity’s SORP (FRS102) ‘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 (FRS102) (effective 1 January 2015)’, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006, the Companies Act 2006 and “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 (FRS102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in SORP for charities applying FRS 102 Update Bulletin 1 to not prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary accounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting prepare the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the Trustees’ report.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

11

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

1 Accounting policies (continued)

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt, or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

1.5 Resources expended

Costs expended in order to generate funds are recognised once it becomes obligated to paying those costs.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial liabilities

Creditors are not interest bearing and are stated at their nominal value.

12

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

2 Income from donations and

legacies
Donations and Gifts
Grants
Total

3 Charitable activities



Advertising and marketing
Bank fees
Subcontractors and
Freelancers
Subsistence
lnsurance
lnterest paid
Printing and stationery
lT costs
Staff costs
Subscriptions
Sundry other costs
Total		 Unrestricted

2024
£
8,202
4,000
12,202
Unrestricted
2024
£
-
345
-
-
-
-
-
-
1,300
-
-

1,645		 Restricted
2024
£
-
95,017
95,017
Restricted
2024
£
4,297
-
31,245
15
639
-
-
2,552
53,570
144
6
92,468		 Total
2024
£
8,202
99,017

107,219
Total
2024
£
4,297
345
31,245
15
639
-
-
2,552
54,870
144
6

94,113		 Total
2023
£
4,509
80,443
84,952
Total
2023
£
471
142
16,797
204
394
3
386
1,357
56,974
79
162
76,969

13

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

4 Support costs



Accounting fees
Legal expenses
Total		 Unrestricted
2024
£
-
-

-		 Restricted
2024
£
1,582
195

1,777		 Total
2024
£
1,582
195
1,777		 Total
2023
£
1,768
-
1,768

5 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period in respect of employment (2023: none).

6 Employees

There was 1.2 full time-equivalent (FTE) employee during the period, excluding subcontractors and freelancers (2023: 1.2).

7 Independent examination

In respect of the Independent Examination of the accounts for the period ended 29 February 2024, no fee was paid.

8 Debtors: amounts falling due

within one year
Income receivable		 2024
£
6,111

6,111		 2023
£
-
-

14

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

9 Creditors: amounts falling due within one year

Unearned revenue
Payroll payable
Accruals
 2024
£
13,330
584
1,463
15,377		 2023
£
18,550
1,724
529
20,803

10 Related party transactions

During the period accounting fees of £1,184 were paid to Sadler Advisory Limited at arm's length rates (2023: £1,269).

15

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6

CONTROLLING CHEMSEX

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 FEBRUARY 2024

11 Movement in
funds
Restricted funds:
Restricted income
funds:
National Lottery
Community Fund
Tudor Trust
Albert Hunt Trust
City of Westminster
Charitable Trust
Garfield Weston
Foundation
Total
Unrestricted
funds:
General funds
Total funds		 At 1 Mar
2023
£
5,284
2466
838
-
-

8,588

(2,373)

6,215		 Incoming
resources
£
49,995
23,333
-
1,689
20,000

95,017

12,202

107,219		 Resources
expended
£
(52,487)
(24,810)
-
(131)
(16,817)

(94,245)

(1,645)

(95,890)		 Gross
transfers
£
-
-
(838)
-
-

(838)

838

-		 At 29 Feb
2024
£
2,792
989
-
1,558
3,183
8,522
9,022
17,544

16

Doc ID: c605d18b33e3e614f94de78542b4720740f4c6d6