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2025-03-31-accounts

Generate Charity No 1197920

Generate Charity No. 1197920 Trustee's Report and Unaudited Accounts 31 March 2025

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Charity No 1197920

Page
Trustee's Annual Report 3
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts 10
Detailed Statement of Financial Activities 17

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Generate Charity Number 1197920

The trustees present their report with the independently examined (unaudited) financial statements of the charity for the period ended 31 March 2025.

Reference and Administrative Details

The charity is registered with the Charity Commission for England and Wales as a Charitable Incorporated Organisation (CIO) with a registration date of 15th February 2022. Registered Charitable Incorporated Organisation No. 1197920

Principal Office Blake House, 18 Blake Street, York, YO1 8QG

Trustees

The Trustees have been given dispensation under s38(3) of the Charities Act 2011 from being shown in the register of charitie s and under 40(4) of The Charities (Accounts and Reports) Regulations 2008, for withholding the names of any person who has been a charity trustee at any time during the financial year in question from the Annual Report.

Accountants

S J Perry Ltd, 2a St Martins Lane York YO1 6LN

Bankers

Virgin Bank York

Charitable Objects

  1. The relief of need amongst persons impacted by gender dysphoria, gender incongruence and any related condition under the umbrella of gender reassignment for the public benefit by:

  2. a. Providing support, services and training.

  3. b. Providing information and services for people and organisations who support those impacted by the conditions referenced above.

  4. The promotion of equality and diversity for the public benefit by raising public awareness in equality, diversity and equity with regards to gender identity.

Charitable Activities

Generate is committed to supporting the mental health and wellbeing of transgender, non-binary and gender-diverse people, including those exploring their gender identity. Our aim is to foster resilience and confidence within the trans community, empowering individuals to lead happier, more fulfilling and more stable lives.

Our services are designed to reduce the effects of both direct and indirect discrimination experienced by trans individuals i n everyday life and healthcare settings. We provide safe, inclusive spaces where trans people are respected, affirmed and supported in understanding and embracing their identities. We also offer support to family members and loved ones, recognising the vital role of strong personal networks in promoting wellbeing.

In the 2024–25 financial year, we successfully secured funding to maintain and deliver our existing support programmes. These include peer support groups, counselling, mentoring, advocacy, events and community-building activities. We have continued to evolve these services based on the needs and priorities of our community. Thanks to our increased capacity, we initiated a comprehensive community consultation to further align our work with the lived experiences and aspirations of our beneficiarie s. This process, currently underway, will guide the strategic development of our services going forward.

We also expanded our outreach, with a particular focus on rural areas across North Yorkshire, ensuring that those who need our support know who we are, what we do and how to access our services.

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Contribution of Volunteers

Generate continues to benefit greatly from the time, energy and dedication of our volunteers. This year, we have seen increased involvement from individuals supporting the charity in a range of vital roles, from helping to deliver support services to raising awareness at a wide variety of outreach events.

Their contributions have been instrumental in the delivery of our services and in nurturing the inclusive, supportive communi ty that sits at the heart of our work. In total, 15 volunteers supported our work over the course of the financial year, and we are continuing to expand our volunteering opportunities in alignment with areas of interest.

Achievements and Performance

In the 2024–25 financial year, Generate has continued to grow our reach, deepen our impact, and strengthen our collaborations with community partners. We’re proud to report the following achievements:

Outreach and Engagement

We engaged 571 individuals through a range of outreach events, helping more people access information, support and a sense of connection. We also welcomed 71 new individuals into our services over the course of the year, reflecting a steady increase in demand and trust in our support offering.

A total of 47 events were held over the year, with 518 attendances from beneficiaries across these activities. Additionally, we participated in 4 Pride events, raising visibility and celebrating our community across the region.

Ongoing Support Services

Over the course of the year, we supported 183 individuals and had over 100 beneficiaries regularly engaging with our core support services.

We continued to provide counselling, mentoring, and peer support groups, offering essential spaces for personal growth, connection and wellbeing. In total, over the course of the year, we delivered:

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New Initiatives

We launched a new trans inclusive swimming group, “Selkie Swim”, which quickly became a popular and valued activity among our members. Building on its success, we secured funding from the LNER Customer & Community Investment Fund to support trans community members in training as lifeguards, an empowering initiative that supports wellbeing and skills development.

Community Leadership

We were closely involved in the planning and delivery of the first ever York Trans Pride, a landmark event for the city that has since taken place and stands as a testament to the growing visibility and solidarity of the trans community in the region.

Collaborative Partnerships

Our impact has been amplified through collaborative work with a range of local organisations and networks. This year, we partnered with many local organisations including York LGBT Forum, Over the Rainbow Café, York St John University and York Pride, and worked alongside representatives from the NHS, Healthwatch and other stakeholders. These relationships have strengthened our ability to deliver inclusive support and advocate effectively for trans rights and wellbeing across systems.

Public Benefit

Generates activities are undertaken to further our charitable objects, and we confirm that the Trustees have had due regard to the Charity Commission’s guidance on public benefit when planning and reviewing the charity’s work.

Our core mission, to support the wellbeing of transgender, non-binary, and gender-diverse people, clearly meets the public benefit requirement by addressing the specific and often under-served needs of a marginalised group. The support we provide directly contributes to improved mental health, reduced social isolation, and greater resilience among those impacted by gender dysphoria and related experiences.

By delivering free or low-cost support services such as counselling, peer support groups, mentoring and advocacy, we remove barriers to access and ensure our work is inclusive and accessible to those most in need, regardless of financial circumstanc es or geographic location. Our targeted outreach in rural North Yorkshire exemplifies this commitment to accessibility.

We also promote public awareness, understanding and acceptance of gender diversity through training, events and collaborations with other organisations. These efforts foster a more inclusive society, thereby benefiting the wider public.

The feedback we receive from service users, families and partner organisations consistently highlights the positive impact of our work, not only on individual lives, but on the broader community. By improving wellbeing, promoting equality and encouraging active civic participation, Generate’s work delivers clear and measurable public benefit.

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Financial Review

In 2024-25 Generate had an income of £103,601 against £125,340 in the previous year. Total expenditure for the year amounted to £82,745 compared with £78,268 in the previous year. The net result of the charity for the year is a surplus of £20,856.

We have worked hard over the past year to improve the charity's financial position to help the stability of the organisation. Much of this work has focused on the development of a new five-year fundraising strategy which seeks to diversify our income to reduce overreliance on grants and ensure our sustainability into the future.

We would like to thank our donors for their generous contributions. We would also like to thank our funders: The National Lottery Community Fund, Leeds Community Foundation, LNER, Two Ridings Community Foundation, LGBT Consortium, York Common Good Trust and York CVS.

Reserves policy

At 31st March 2025 the charity held reserves of £101,184 of which £68,734 comprised restricted reserves, which are held to be utilised for the purposes specified in the grant or funding agreement. The charity also held unrestricted reserves of £26,539 and designated reserves of £5,911 held for specific future spend.

It is the policy of the CIO to maintain unrestricted funds, which are free reserves, and ring-fenced programme reserves. Free reserves are held to enable orderly organisational closure, in such an eventuality, providing sufficient funds to cover management, employee redundancy, and orderly wind down of services to reduce a sudden and adverse impact upon service users, as well as the ability to meet all contractual obligations of the CIO, over a period of 3 to 6 months. The free reserv es target is therefore expressed as a range.

Unrestricted funds were maintained at or below this level throughout the year. Generate’s reserves policy continues to apply a risk based approach to its general and ring fenced reserves. This is reviewed, at least annually, and monitored by the Senior Management Team and Trustees.

Plans for the Future

Looking ahead to the 2025–26 financial year, Generate is focused on strengthening our foundations, amplifying our voice and deepening our impact within the community. Guided by the insights gathered through our ongoing community consultation, we are committed to evolving in ways that reflect the needs, aspirations and lived experiences of those we support.

Our key priorities for the coming year include:

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We remain firmly committed to building a future where transgender, non-binary and gender-diverse people are supported, celebrated and empowered to thrive.

Structure, Governance and Management

The charity is governed by its constitution and is constituted as a Charitable Incorporated Organisation, registered with the Charity Commission for England and Wales.

Trustee recruitment

Trustees are recruited through a range of approaches, including via the charity’s networks, external advertisements, and, where appropriate, recruitment agencies. Appointments may take place at the AGM or at other times as needed, following an application and interview process. Once appointed, trustees take on responsibility for ensuring proper financial oversight, safeguarding the charity’s assets and complying with relevant legislation and regulations, including the Charities Act 2011 and the Charities (Accounts and Reports) Regulations.

Risk Management

The trustees review the organisational risk register on an ongoing basis as part of their regular meetings. They have given due consideration to the major risks to which the charity is exposed and are satisfied that appropriate systems and procedures are in place to manage and mitigate these risks.

Key areas of risk include staffing and volunteer capacity, financial sustainability, IT and data security, service quality and compliance with regulatory requirements. Mitigation strategies include succession planning, internal financial controls, clea r safeguarding and complaints procedures, robust data protection measures and regular monitoring of grant reporting and performance targets.

The risk register is reviewed regularly by the trustees and senior management team to ensure it remains current and effective in light of the charity’s evolving activities and external environment.

Trustees Responsibilities

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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations.

The Trustees are also responsible for safeguarding the assets of the charityvand hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Independent Examiner's Report to the trustee of Generate

I report to the trustees on my examination of the financial statements of Generate for the period ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustee considers that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

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.

Robert Woolley FCCA CTA

Fellow Member of the Association of Chartered Certified Accountants and Chartered Tax Advisor Crown House, York Road Shiptonthorpe York East Yorkshire Y043 3PF

This report was signed on 28th January 2026

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Charity Number 1197920

Statement of Financial Activities Financial Year ending 31[st] March 2025

SORP Current year Current
year		 Current
year		 Current
year
Prior
year
Ref Unrestricted
funds		 Restricted
funds		 Designated
funds		 Total
funds
Total
funds
2025 2025 2025 2025
2024
£ £ £ £
£
Income & Endowments from:
Donations & Legacies SO1 -
1,563
-
1,563
1,856
Charitable Activities SO2 24,156
77,156
721
102,033
122,780
Other Trading Activities SO3 - -
-
-
650
Investments SO4 5
-
-		 5
54
Total income SO7 24,161
78,719
721
103,601
125,340
Expenditure
Raising Funds SO8 -
545
-
545
1,559
Charitable Activities SO9 3,966
78,194
40
82,200
76,708
Total expenditure S12 3,966
78,739
40
82,745
78,268
Net income for the year S13 20,195
(20)		 681
20,856
47,072
Transfer between funds -
(5,230)		 5,230
0
-
Net movement in funds S20 20,195
(5,250)		 5,911
20,856
47,072
Total funds brought forward S21 6,344
73,984		 80,328
33,256
Total funds carried forward S22 26,539
68,734
5,911
101,184
80,328

All activities derive from continuing operations

The above statement includes all recognized gains and losses The notes on pages 10 to 17 form an integral part of these accounts

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Balance Sheet as at 31st March 2025

SORP Ref £ £
Current Assets
Cash at Bank 9 102,384
81,519
Creditors: amounts fallingdue within oneyear 11 (1,200) (1,191)
Net Current Assets 12 101,184
80,328
Total Assets less current liabilities 13 101,184
80,328
Total net assets of the charity 101,184
80,328
The funds of the charity
Restricted funds 18 68,734
73,984
Unrestricted funds 19 26,539
6,344
Designated Funds 20 5,911
Total Funds 21 101,184
80,328

The notes on pages 10 to 17 form an integral part of these accounts

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1. Accounting policies Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: 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) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

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.

Unrestricted funds

These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Restricted funds

These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Designated Income

These are available for use to specific future spend as the discretion of the trustees.

Income

Recognition of income

Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certai n to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related expenditure

Where income has related expenditure the income and related expenditure is reported gross in the SoFA.

Donations and legacies

Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts

Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.

Donated services and facilities

These are only included in income (with an equivalent amount in expenditure) 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.

Expenditure

Recognition of expenditure

Expenditure on raising funds Expenditure on charitable activities

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Expenditure on raising funds

These comprise the costs associated with attracting voluntary income, fundraising costs and investment management costs.

Expenditure on charitable activities

These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its obj ectives, including the making of grants and governance costs.

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.

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Other Expenditure

These are support costs not allocated to a particular activity.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity h as 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.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity 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 charity in independently administered fund s.

Income from donations and 2 legacies

Current
Year		 Current
Year		 Current
Year		 Current
Year		 Current Year Prior Year
Total
Funds
2024
£

1,856

650

2,506
Unrestricted Restricted Designated Total
Funds Funds Funds Funds
2025 2025 2025 2025
£ £ £ £
Included in legacies and donations
-
1,563		 - 1,563
Other TradingActivities -
-		 - -
Total Donated goods and
services		 -
1,563		 - 1,563
3 Income from Charitable
Activities
Current
Year		 Current Year Current
Year		 Current
Year
Unrestricted Restricted Designated Total Prioryear
Funds Funds Funds Funds Total Funds
2025 2025 2025 2025 2024
£ £ £ £ £
Income from Charitable
Activities		 24,156 77,156
721
102,033
122,780
Total 24,156
77,156
721
102,033
122,780
3
Income from Charitable
Activities
Current Current Current
Year Current Year Year Year
Unrestricted Restricted Designated Total Prioryear
Funds Funds Funds Funds Total Funds
2025 2025 2025 2025 2024
£ £ £ £ £
Income from Charitable
Activities 24,156
77,156		 721 102,033 122,780
Total 24,156
77,156		 721 102,033 122,780

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4. Income from Investments/Interest

Current
Year		 Current
Year		 Current
Year		 Current
Year
Unrestricted Restricted Designated Total
Prior
year
Funds Funds Funds Funds
Total
Funds
2025 2025 2025 2025
2024
£ £ £ £
£
Income from Investments/Interest 5
-
-
5
55
-
Total 5
-
-
5
55

5 Expenditure on Raising Funds

Current Year Current Year Current Year Current Year
Unrestricted Restricted Designated Total Prior
year
Funds Funds Funds Funds Total Funds
2025 2025 2025 2025 2024
£ £ £ £ £
Fundraising Costs -
545
-
545
1,559
Total -
545
-		 545
1,559

6 Other Expenditure

Current Year Current Year Current Year Current Year Prioryear
Total
Funds
2024
£

1,596

51,624

2,258

-

7,274

13,957

76,709
Unrestricted Restricted Designated Total
Funds Funds Funds Funds
2025 2025 2025 2025
£ £ £ £
Other Expenditure -
-		 -
Employee Costs -
67,868
-
67,614
Motor and Travel Costs 2,439
5,737
40
8,216
Premises Costs -
-
-
-
General Administrative Costs 1,364
1,951
-
3,315
Legal and Professional Costs 163
2,892
-
3,055
Total 3,966
78,448		 82,200

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7 Staff Costs
Current
Year
Current Year
Current Year
Current Year		 Prior
year
Unrestricted
Restricted
Designated		 Total Total
Funds
Funds
Funds		 Funds Funds
2025
2025
2025		 2025 2024
£
£
£		 £ £
-
43,318
-		 43,318 48,084
Salaries and Wages
-
254
-		 254 69
Social Security Costs
-
717
-		 717 885
Pension Costs
-
23,579
-		 23,579 2,586
Temporary Staff
-
67,868
-		 67,868 51,624
Total
8
Governance Costs
Current
Year		 Prior
year
Total Total
Funds Funds
2025 2024
£ £
Independent Examiner 630 630
Insurance 804 804
1,434
1,434
8
Governance		 Costs
Current Prior
Year year
Total Total
Funds Funds
2025 2024
£ £
Independent Examiner
630 630
Insurance
804 804
1,434 1,434

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9
Creditors: amounts falling due with one year		 9
Creditors: amounts falling due with one year
Current Year
Prior year
Total
Total
Funds
Funds
2025
2024
£
£
Trade Creditors 158
158
Other Taxes and Social Security 412
403
Accruals 630
630
Total 1,200
1,191
10 Movement in funds
Incoming
Resources
Resources
Expended
2025
2025
Restricted Funds:
Restricted Income Funds: 78,719
78,739
Total 78,719
78,739
Unrestricted Funds:
General Funds: 24,161
3,966
Total Funds 24,161
3,966
Designated Funds:
Designated Income Funds: 721
40
Total Funds 721
40
103,601
82,745

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11 Analysis of net assets between funds Analysis of net assets between funds
Total
Prioryear
Funds
Total Funds
2025
2024
£
£
Net Current Assets 101,184
80,328
Total 101,184
80,328
12 Reconciliation of Net Debt
Cash Flows
2025
Cash and Cash Equivalents 102,384
Total 102,384
13 Commitments
2025
2024
£
£
Pension Commitments 717
885
Pension cost to Charity: 717
885

14 Going Concern

From the date of the signing of the Trustees report, 29[th] January 2026, the Board are satisfied there are sufficient funds to confirm the charity is able to continue as a going concern for at least 12 months following the signing of the annual report and the Trustees are therefore able to confirm the charity can prepare its accounts on a going concern basis.

15 Related Parties

No transactions with related parties were identified for disclosure in the financial statements for the year ended 31/03/2025. All trustees, and members of key management personnel, have confirmed they have no personal interest in any transactions made by the charity during the year.

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16 Detailed Statement of Financial Activities

Current
Year		 Current
Year		 Current
Year		 Current
Year		 Prioryear
Unrestricted Restricted Designated Total Total
Funds Funds Funds Funds Funds
2025 2025 2025 2025 2024
£ £ £ £ £
Income and Endowments from:
Donations and Legacies -
1,563
-
1,563
1,856
Charitable Activities 24,156
77,156
721
102,033
122,780
Investments/Interest 5
-
-
5
54
Other Income -
-
-
-
650
Total Income and Endowments 24,161
78,719
721
103,601
125,340
Expenditure on:
Costs of Other TradingActivities -
-
-
-
1,596
-
-
-
-
1,596
Total Expenditure on RaisingFunds
Advertising -
545
-
545
1,449
Entertaining -
-
-
-
110
-
545
-
545
1,559
Employee Costs
Salaries/Wages -
43,318
-
43,318
48,084
Employers NIC's -
-
-
-
69
Pension Costs -
717
-
717
885
TemporaryStaff -
23,579
-
23,579
2,586
-
67,614
-
67,614
51,624
Motor and Travel Costs
Travel and Subsistence 2,439
5,737
40
8,216
2,258
2,439
5,737
40
8,216
2,258
Premises Costs
Rent -
-
-
-
-
-
-		 -
-

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General OperatingCosts including
Depreciation and Amortisation
Bank Charges -
27
-
27
75
General Insurances -
804
-
804
804
Software,IT Support and related costs -
155
-
155
822
Office,Stationeryand Printing 1,364
-
-
1,364
-
Subscriptions -
598
-
598
471
SundryExpenses -
311
-
311
2,927
Telephone,Fax and Broadband -
-
-
-
-
Utilities -
-
-
-
156
Volunteer Costs -
55
-
55
2,019
1,364
1,951
-
3,315
7,274
Legal and Professional Costs
Independent Examination -
630
-
630
630
Accountancy -
2,262
-
2,262
2,262
Other Legal and Professional Costs 163
-
-
163
11,065
163
2,892
-
3,055
13,957
Total Expenditure on Other Costs 3,966
78,739
40
82,745
76,672
Total Expenditure 3,966
78,739
40
82,745
78,268
Netgain on investments
Net Income 20,195
(20)		 681
20,856
47,072
Net Income before other Gains and Losses 20,195
(20)		 20,856
47,072
Other Gains -
-
-
-
-
Transfer Between Funds: -
(5,230)		 5,230
Net Movement in Funds 20,195
(5,250)		 5,911
20,856
47,072
Reconciliation of Funds: 20,195
(5,250)		 20,856
47,072
Total Funds Brought Forward 6,344
73,984
-
80,328
-
Total Funds Carried Forward 26,539
68,734
5,911
101,184
47,072

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