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2025-02-28-accounts

CONTROLLING CHEMSEX ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025 Charlty Reglstratlon No. 1197081 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr John Edward Sadler ACA Mr Philip Dawd Mark Hurd Mr Carmi Korine {appointed 15 Juty 20241 Mr Matthew Snead lappoinled 28 May 20251 Ms Tess O'Brien lappointed 1 August 20251 Mr Darren John Irvine-Duffy Iresigned 15 July 20241 Dr Emilio Arbe-Heffero (resigned 30 January 20251 Mr Chris Kelly lappoinled 30 January 2025. resigned 1 April 2025} Charity number 1197081 Registered office Gemma House 39 Lile$lone Street London NW8 8SS Independent examiner Lance Moylan twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX CONTENTS Pa Trustees, report 4-8 Independent examiner's report Stslemenl of financial activities 10 Stslemenl of financial position Notes lo the financial ststements 12-17 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX TRUSTEES, REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 The trustees present their report and financial statements for the year ended 28 February 2025. 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. wsth a particulai focus on the LGBTQ+ community by.. Providing advice. information and support to them and others affected by their involvement., Providing psychosexual thefapy., and Raising awareness in society of the issues arising from Chemsex. In this report'chemsex. is the use of dnjgs before or during planned sexual activity to sustain, enhance. disinhibrt or facilitate the experience. Chemsex commonly invofves crystsl melhamphelamine, GHBIGBL and mephe(Irone. and sometimes injecting these drugs (also known as slamming). The trustees have adopted the provisions of kcounting and Reporting by Charits'es.. Statement of Recommended Practice applicable to charities preparing their a¢counts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS1021 leffeclive 1 January 20151. ObJgcllvg8 and a¢tivltlg8 As the onty UK-ba$ed national charity focused exclusivety on chemsex support, Controlling Chemsex occupie$ a vitsl niche in the field of a¢J¢Jith'on and recovery services. Unlike generalist LGBTQ+ or addiction charities, our work is driven by a weatth of lived experien￿ and it 1$ tailored specifically to address the challenge5 of chemsex. This unique position compels us lo continualty seek oul more individuals who have overcome chemsex- related issues and are wlling lo ¢ommit lo supporting Others fa¢ing $imilar ¢hallenge$. Additionally. we strive lo foster partnerships wlh other organisations that can collaborate with us in advancin9 our mission. Additionally. being a relativety new organisalion. we face significant challenges in securing sufficient resources lo offer all our services free of charge lo our users. The Complexity and often misunderstood nature of chemsex fvrther complicates efforts to obtain fvnding. Consequently, it is essential for us to explore allernats.ve avenues for resource generats.on beyond traditional grants, In order to sustain and expand our support effectively. twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Goals Expandin9 and strengthening our workforce by training new keyworkers, aiming for a 10% increase, to effectjvety meet the growing demand and provide h￿h4]ualitY support to an increasing number of service users. Development and implementation of a comprehensive training programme for the NHS and other organisations nabonwde. This programme aims to equip these organisations with the necessary knowledge and skills to pcovide effective chemsex support services independently. Additionally. il serves as a strategic avenue to Secu￿ fvnding that sustains and expands our ongoing projects. Improving the ￿ndraising team to explore new avenues of fvnding lo ensure the charity's sustainability and gr0￿h. Enhancement and updating of the charity's websrte ￿nIent to maintain r( as a valuable, accessible, and uptO•date resource by integrating detailed. evidenc&based infomiation across a broad spectrum of chemsex-felaled topics. reflecting the evolving needs and concems of the communty served. and addressing areas acb.vely sought by users lo improve engagement and provide vital support and educaknon to individuals and organisations. Securing resources lo hire a part-time Psychosexual Therapy Lead. responsible for ensuring the effeth've operab'on of this seryice lo prOV￿￿e largeled and professional Iherapeuts'c support to individuals requiring this specialised care. The Trustees review Ihe aims, obj'ectives and aclivilies of the charity each year. This report looks al what the charity has achieved and the outcomes of its work wthin the period. The Trustees report the su¢¢ess of each key acbvity and the benefrts the charrty has brought to those groups of people that il Is set up lo help. The review also helps the Trustees ensure the charity's aims. objective5 and activities remain focused on its ststed purposes. The Trustees have paid due regard lo guidance issued by the Charty Commission in deciding %thal activities the charity should undertake. Achiovem•nts and ptrrfomiancè Our training programmes for extemal organisations a￿ now fulty operats'onal and delivering excellent results. These sessK)ns have been very well received and are proving to be highly impacrful. This success is largely due to the unique and effedive tools and strategies we have created. developed, and refined over the years-resources that are not available anywhere else. These proprietsry methods, built directly from our lived experience and specialised practice, form the backbone of the training modules and are central to their effects'veness. Our fundraising team has been actively engaged in organising and participating in a range of initiatives, including chanty runs, sporting events, raffles, and community fundraising ath"vib"es. These efforts have not only contributed lo raising essenth.al lund5 for ourwork, bul have also helped lo Increase awarene5S of chemsex-related issues across a broader audience. twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Achievements and performance Icontinuedl In March 2024, we initiated an online course ents"tled'Global Chemsex Toolbox,- which was comprised of an 8-week virtual workshop aimed at assisting individuals grappling with Chemsex addiction as well as those experiencing difficuhies in accessing ¢hemsex services. The ￿urse was designed to maintsin parb"cipant anonymity and was recorded for the benefit of individuals who may wish lo view the sessions without engaging directly %wth a chem5ex specialist advisor. To date, approximately 2.500 individuals have viewed the recorded content. During the reporting period, a lotsl of 1,023 individuals contacted us via our web chal setvice-an increase of 569 compared lo the same perK)d last year. In addrtion, 615 people completed the self- assessment tool available on our websrte lo better understand the impact of chemsex on their lives, representing an increase of 107 users year•on•year. In January 2025, Controlling Chemsex in partnership wth data specialists Opinium have carried out public research in order to understand the awareness of how our scciety in general and the LGBTQ+ community in particular, understand the chemsex reality and the implications on the lives of so many people who are affected directty or indirectly by this problem. In this major survey of 2,000 people from all over the UK. Opinium leoked al a range of issues relab.ng lo the LGBTQ+ community testing awareness, understanding, and priorrtisation. The results confirm what we already knew,. there is very little awarenes$ even in the LGBTQ+ community. The ￿nsequenCeS of this are that this lack of kno¥Medge leaves LGBTQ+ people MO￿ vulnerable lo engage in chemsex than those who are aware of the risks. and we have lo consider th* while drug-relaled issues can impact anyone, the majority of people Struggling with issues relating lo chemsex identify as LG8TQ+ The Opinium research uncovered the followng.. 16% of those surveyed, who identsfy as LGBTQ+ have never heard of the word chemsex,. 34￿￿ of those surveyed, who identfy as LGBTQ+ are not familiar wrth the risks of chemsex., 75./0 of those Surveyed. Ytho identify as LGBTQ+ do not fully grasp the severity tsf chemsex and do not regard this phenomenon as one of the three major issues currently facing their community. Our social media presence contsnues to gr¢yw significantty. We are proud lo be the chemsex-focused organisation wth the largest following on Instagram globally. having gained 1,354 new followers during the reporting period alone. This increased reach enhances our ability lo conne¢l wlh affected individuals, disseminate key infomalion. and promote access lo supptsrt. During this period, our presen￿ in the media is growng. and among others we are present in these media oullels.. BBC Metro Gay Times Pink News Yahoo Life QX Magazine ITV News The Lancet Publico Cty News Big Issue Iberico twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Financial review The Statement of Financial Activrties shows a surplus of £22,471 12024.. £11,329) and the Statement of Financial PositK)n shows net assets at 28 February 2025 of £40.01512024.' £17,544>. Pollcy on rn$•r40$ The Trustees a$$e$sed the minimum desirable level of unre$tri¢ted fvnds would be equivalent to three months of expenditure. The Trustees will ¢onb"nue lo keep the Chanty's financial posits.on under review lo ensure that the reserves levels meet the policy requirements. structur8> gov8manc8 and management The Trustees have referred to the guidance conlained in the Charity Commission's general guidance on public benefit when revieb*ing the charity's aims and objecbves and in planning Ils lulure aclivilies. In particular, the Trustees consider how planned adiviknes wjll Contribute to the aims and objectives that have been sel. Appolntmont of Tru8tee$ Trustees are appointed by the exisbng Boaril of Trustees in accordance ¥Mlh the charity's goveming document. New trustees are selected based on skills and experience needed by the charity and are fomalty appointed at a board meeting. The trustees who served during the year and up to the date of signature of the financial $talement$ were.. Mr John Edward Sadler ACA Mr Philip Davifj Math Hurd Mr Carmi Korine lappointe¢J 15 Juty 2024) Mr Matthew Snead lappoinled 28 May 20251 Ms Tess O'Brien lappointed 1 August 20251 Mr Darren John IrVir￿DUfty (resigned 15 July 20241 Dr Emilio Arbe•Herrero (resigned 30 January 20251 Mr Chris Kelly lappoinled 30 January 2025. resigned 1 April 2025 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 The ITU5tee5' report was approved by the Board of Tnjslees John Edward Sadl8r ACA Trustee 29 November2025 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CONTROLLING CHEMSEX I report to the trustee5 on my examination of the financial statemen15 of Controlling Chem5ex Ilhe charity) for the year ended 28 February 2025. Responsibilities and basis of rgport As the trustees of the charity you are responsible for the preparation ofthe a¢¢ounl$ in a¢¢ordan¢e with the requirements ol the chwib.es Act 2011 1.the Act"). I report in respect of my examination of the charity's finan¢ial stslemenls Carried out under section 145 of the Charities Act 2011 Ilhe 2011 Acll. In carrying OLrt my examinats'on I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examlnef s 8tst•m•nt I have complele<l my examination. I confim) that no matters have come lo my attention in connectnn with the examinatson giving me cause to believe that In any malenal respect.. 1. Accounting records were not kept in respect of the charty in accordance with section 130 of the Charitie$ Act., or 2. The financial stslements do not accord wlh V)ose records." or 3. The financial statements do not compty ￿￿th the applicable requirements concerning the form and content ol 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 ol an Independent examination. I hove no ￿nCernS and have come across no other matters in connection wrth the exarninalion lo which attention should be drawn in this rewt in order to enable a proper understanding of the financial statements lo be rea¢hed. Lance Moylan FCPA {AusLI, ACMA. CGMA 29 November2025 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025 Unrestrl¢ted funds 2025 R•stri¢ted funds 2025 Totsl funds 2025 Total funds 2024 Notss Income and gndowments from: Donations and legacies Income from Charitable Aclivrties 41,257 82,173 123.430 107,219 1,140 1,140 Totsl 42,397 82.173 124,570 107,219 Ex￿ndIture on.. Charitable activities Support costs 14,515 570 86,624 390 101,139 960 94,113 1,777 Net Income for the perSod I Net movomont In funds 27.312 {4,B41) 22.471 11,329 Reconclllatlon of funds- Total funds brought forward 9,022 8,522 17.544 6,215 Fund balancos at 28 F•bruary 2025 36,334 3,681 40,015 17,544 The statement of financial ath'vities indudes all gains and losses recognised in the period. All income and expendrture derive from continuing ath'vities. io twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2025 Notes 202S 2024 Curront assets Cash at bank and in hand Prepayments Debtors.. amounts falling due wrthin one year 41,741 448 150 26,001 809 6,111 42,339 32,921 Cr•dltors: Amounts falllng duè within one y•ar 10 2.3241 115,3771 Net ¢urrgnt assets 40,015 17,544 In¢om• fund8 Unreslrided funtJ$ Reslricled lund$ 12 12 36,334 3,681 9,022 8,522 RK•rvo8 Total fvnds 40,015 17,544 The notes al pages 11-16 form part of these accounts The financial statements were approved by the Trustees on 29 November 2025. JOAA John Edward Sadlor ACA Truslee li twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Accountlng poll¢loS The principal accounting policies, all of which have applied consistentty throughout the period, are set out below. Charlty Infomiatlon Controlling Chemsex is an unincorporate<l charrty registered in England and Wales. The registered offi¢e 1$ Gemma House, 39 Lilestone Street London NW8 8SS. 1.1 Accounting convention The financial stslements have been P￿pa￿d in accor(Jance wth the charrty's SORP IFRS1021 'Accounb'ng and Reporting by Charities.. Statement of Recommended Practice applicable to charf(ies preparing their accounts in accordance wth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS102I (effective 1 January 20151,, 'Financial Repcirting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. the Companies Act 2006. and -Accovnb"ng and Reporting by Charities. Slalemenl ol Recommended Practice applicable to charilies preparing their accounts in accordance wth the financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021" las amended for accountin9 periods commencing from 1 January 20161. The charity 15 a Public Benefit Entty as defined by FRS 102. The ¢harty has laken advantage of the provi$ion$ in SORP for charilies applying FRS 102 Update 8Ul￿tin 1 to not prepare a Statement of Cash Flows. The financial slalements are prepared in slerling. which isthe functional currency of the charity. Monetary acwunls in Ihese financial $latemenls are rounded lo the nearest £. The financial statements have been prepared urKler the historical cost convention. The principal accounting policies adopted are sel out below. 1.2 Golng con¢em At the time ol approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable fvlure. Thus the trustees continue to adopt the going concern basis of accounting prepare the financial sl*emenls. 1.3 Charitable funds Unreslricled funds are available for use at the di￿rets"0n of the trustees in furtherance of their charrtable objectives unless the fvnds have been designated for other purposes. Restricted funds are subj'ectto speafic conditions by donors as to how they may be used. The purpose5 and uses of the restricted funds are sel out in the trustees, TeporL Endowment funds are subject to specthc conditions by donors that the capital musl be maintained by the charity. 1.4 Incoming resources Inctsme is recognised when the charity is legally ent￿ed lo rt after any performance conditions have been met, the amounts ¢an be measLI￿d reliabty, and it is probable that the income will be received. 12 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Accountlng pollclos l¢ontlnu•dl Cash donab'ons are recognised on receipt. Other donations are recognised once the charty has been nots'fied of the donabon, unless performance conditions require deferral of the amount. Income lax recoverable in relation lo donation5 received under G￿ Aid or deeds of covenant is recognised al the lime of the donabon. Legacies are recognised on receipt. or otherwise if the charity has been notified of an irnpending distribution, the amount is known. and receipt is expected. If the amount is not known, the legacy is Irealed as a conlirynt asset. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services prtsv￿ed In the normal course of business. nel of discounts. VAT and olhec sales related tsxes. 1.5 Resources ex￿nd9d Costs expended in order to generate fijnds are recognised once it become5 obligated lo paying those costs. 1.6 Cash and cash •quSvalents Cash and cash equivalents include cash in hand. deposrts held at call wlh banks, other short- term liquid Investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wthin borrowngs in current liabilities. 8aslc financlal Ilabllltles Creditors ore not interest bearing and are stated at their nominal value. 13 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 2 Income from donations and legacies Unrnstrict8d 2025 R8strict8d 2025 Totsl 2025 Total 2024 Donations and Gifts Grants 21.257 20.000 21,257 102.173 8,202 99,017 B2.173 Total 41.257 82.173 123,430 107,219 3 Income from Charbtablo ActivitiOS unr￿tric￿d 2025 Re$trl¢tod 2025 Total 2025 Totsl 2024 Training Income 1.140 1,140 Total 1.140 1.140 4 Charftable actlvltles Unr•strlct8d 2025 R•strlcted 2025 Total 2025 Total 2024 Advertising and marketing Bank fees Subcontractors and Freelancers Subsistence Insurance Interest paid Printing and stationery IT costs Staff costs Subscriptions Sundry other costs 3,993 328 2,675 1,800 5,793 328 30,139 4,297 345 31,245 27,464 694 694 639 33 7,270 36 180 2,125 54,041 396 101 2,158 61,311 432 281 2,552 54,870 144 Total 14,515 86,624 101,139 94,113 14 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Supportcosts Unrestricted 2025 Restricted 202S Total 2025 Total 2024 Accounting fees Legal expenses Consulting 336 1.582 195 570 570 Totsl 570 390 960 1,777 Trust•es None of the trustees IOT any per￿ft$ connected theml received any remuneration or benefits from the charity during the period in respect of employmenl12024." nonel. Employo68 There was 1.5 full timeoquivalent IFTEI employee during the period, excluding subcontractors and freelancers 12024.. 1.21. No employee or trustee received emoluments in excess of £60,000. Ind•pond8nt examlnatlon In respect of the Independent Examination of the accounts for the period ended 28 February 2025, no fee was paid12024'. no feel. The examiner is a volunteer. Debtor¥: amounts falllng du• wlthln one yoar 2025 2024 Income receivable Trade Debtors 6,111 150 Totsl 150 6,111 15 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 10 Creditors: amounts falling due within one year 2025 2024 Uneamed revenue Payroll payable cruals 13,330 1,914 410 1,463 Total 2.324 15,377 11 Relat•d party tran$a¢tlons During the period accountsng fees of £336 were paid lor services to Sadler Advisory Limited at arms. length rates 12024". £1,184). in accordance wth the Chantses Act 2011 $185. The services provided are payroll seryices. Sa¢Jler Advisory Limited is controlled by John Sadler ACA, a trustee. John Sadler did not benefit personally from this relationship. 16 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9

CONTROLLING CHEMSEX NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 12 Mov8ment in funds At1Mar 2024 Incoming r•sour¢¢s Rosourc8s Gross transfors At 28 Fab 2025 0X￿nd•d Rastrictsd funds.. Restricted incomo funds.. National Lottery Community Fund Tudor Trust City of Westminster Charitable Trust 2,792 45.829 148,621) 989 1.558 21.389 14,955 122.378) (12,832) 3,681 Garfield Weston Foundation 3.183 (3,1831 Totsl 8.522 82,173 (87,0141 3,681 Unrnstrl¢tod funds.. General funds 9.022 42.397 (15.085) 36,334 Totsl funds 17,544 124,570 1102,0991 40,015 At the reporting dale, the charity maintained the value of 4.5 months of operating costs in unreslricleLI funds, meeting the reqviremenls of the charity's Reserves Poliw to maintain 3 months of operating costs in unreslricleil funds. Restricted expenditure includes allocated support costs. 13 Evonts After Thg Roporting Dat8 On 7 MaTch 2025 the chanty was awarded a grant from City Bridge Foundation for the total amount of £225.130 over fNe years. On 28 November 2025 the charity was awarded a grant from Imperial Health Charity for the total Amount of £45,751 over 18 months. 17 twJm$nt W". FRX6R<NUAa-YTrIXNJF(XP9