Registered Charity Number: 900089 ## **REPORT OF THE TRUSTEES** ## **AND** ## **UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31st MARCH 2021** ## **FOR** **BODY POSITIVE DORSET** BODY POS￿1vE DORS REPORT OF THE TRUSTEES For the Year Ended 31 March 2021 Objoctives & aims Mission Staternent. Body Posrtive Dorset aims to support and empower people Irving with and affected by HIV in Dorset and surrounding areas, to evaluate and develop services that meet the changing needs of the diverse communty. We provide inf0m￿tiOn and education on HIV and other sexually transmitted infections to encourage testing, eaty diagnosis. and treatment to reduce the onward transmission of infections. We are committed to Wofking both indNidualty and in pathership to achieve these airr6. Objectives.. To support people living wrth and affected by HIV in Dorset and surrounding areas and lo encourage local community involveff*nt and supporL To provide HIV and sexual heatth educatr.on and awareness programs to the communty to encourage testing, early diagnosis, and treatment lo reduce the onward transmission of infecb"on. To secure funding and generate income to make best use of assets and develop best pr￿ti￿, policy, and pr￿edu￿$. To continue to evaluate Servi￿ and encourage feedback and to continue to develop seNices in respjnse to local needs. To continue to challenge stigma. change perwtions and reduce disuiminats.on against minority groups. Wision.. Our vision is to be a prOfeSs￿nal established organrzation providing the highest qualty services and education. Slgnlflcant actlvltles These consist of Support and Outreach Services for people living with or affected by HIV. Education and Awareness to promote prevention and challenge Sb"gma. Slgnlflcant Events The Charity is now well established at 27 SL •Athael's Roaj in the center of BOUMeff￿Jth. we have been able to provide the services as detsiled atK)ve. These have been limited due to the Corona Virus pandemic. We have however continued to provide support by telephone and Zoom meetings. Home visits We￿ also increased but following the Govemmenl guIdar￿e at the tirrE. Our education program suffered due lo the pandemic but ha5 5hthYed signs of recovery. Charltsble actlvttles The support services consist of a drop-in center, counseling, peer SUPFX)rt. complirrwtary SeTh￿es, floating support. An outreach seryi¢es provides support in the communty. Resorves policy To protect our reserves in banking insttiutions to enab￿ continuation of charitable acb'v￿'eS despite funding frorn Lo¢al Authoribes ceasing. The funds will also be used to progress and develop the charity to ensure future sustsinabilty. Addibonal fO￿S of ineome are being sou9ht but is proving drfficult given the current circumstances. ON BEHALF OF THE BOARD Philip Auld- Treasurer January 2022 ## **Independent Examiner’s Report to the Trustees of Body Positive Dorset** I report on the Accounts for the year ended 31[st] March 2021 set out on pages four and five ## **Respective responsibilities of Trustees and Examiner** The charity’s trustees are responsible for the preparation of accounts. The charity’s trustees consider that an audit is not required for the year (under Section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required. It is my responsibility to: Examine the accounts under Section 154 of the 2011 Act To follow the procedures laid down in the General Directions given by the Charity Commission (Under Section 145 (b) of the 2011 Act) and to state whether particular matters have come to my attention. ## **Basis of the Independent Examiner’s Report** My examination was carried out in accordance with the General Directions given by the Charity Commission. My examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the Statements below. ## Independent Examiner’s Statement In connection with my examination, no matter has come to my attention: - (1) Which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with the Section 130 of the 2011 Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act. Have not been met, or - (2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Stephen Arnold F.M.A.A.T AAT Licensed Accountant Independent Examiner Arnold Accounting & Bookkeeping Services Ltd 23 Branwell Close Christchurch Dorset BH23 2NP Unaudited as of 30 September 2021 ## **Body Positive Dorset** ## **Income & Expenditure Account** ## **For the Year Ended 31st March 2021** ||||**31-Mar-21**
£
£0.00
£1,000.00
£11,145.00
£12,499.92
£4,742.70
£0.00
£0.00
£2,461.02
**£31,848.64**
£2,219.11
£12,790.08
£2,097.39
£730.13
£480.32
£964.04
£2,452.00
£961.34
£500.00
£1,359.15
£1,382.00
£24.63
£0.00
£190.00
-£605.78
£45,709.53
£1,925.04
£1,513.64
£10.00
£5,000.00
£0.00
£1,977.57
£0.00
**£81,680.19**
**-£49,831.55**|**31-Mar-20**| |---|---|---|---|---| |**INCOME**|||£|£| ||**Unrestricted**|**Restricted**||| |HIV Awareness Training|||£0.00|£16,217.80| |Charitable Trusts|£1,000.00||£1,000.00|| |Donations & Fundraising|£11,145.00||£11,145.00|£1,635.85| |NHS/CCG|£12,499.92||£12,499.92|£11,458.26| |Interest|£4,742.70||£4,742.70|£3,629.04| |Refunds|||£0.00|£479.71| |Profit on Disposal of Asset|||£0.00|£270,018.82| |HMRC CJRS Grant|£2,461.02||£2,461.02|| |**Total**|£31,848.64|£0.00|**£31,848.64**|**£303,439.48**| |||||| |**EXPENDITURE**||||| |Utilities|£1,219.11|£1,000.00|£2,219.11|£1,415.97| |Rates/Rent|£12,790.08||£12,790.08|£9,595.04| |Repairs & Maintenance|£885.27|£1,212.12|£2,097.39|£5,625.29| |Cleaning|£730.13||£730.13|£225.00| |Hire of Equipment|£480.32||£480.32|£1,071.52| |Printing& Stationary|£749.90|£214.14|£964.04|£3,319.30| |Telephone & Postage|£2,052.00|£400.00|£2,452.00|£3,189.82| |Insurance|£461.34|£500.00|£961.34|£1,316.64| |Accountancyfees|£250.00|£250.00|£500.00|| |Professional Fees|£109.15|£1,250.00|£1,359.15|£16,879.76| |I T|£182.00|£1,200.00|£1,382.00|£788.95| |Sundries|£24.63||£24.63|£1,788.28| |PettyCash|||£0.00|£50.00| |Subscriptions|£190.00||£190.00|£22.58| |Miscellaneous|-£605.78||-£605.78|£640.62| |Salaries|£32,792.36|£12,917.17|£45,709.53|£29,691.24| |Pensions|£1,925.04||£1,925.04|£1,017.94| |Staff Expenses|£457.07|£1,056.57|£1,513.64|£837.89| |Trustees expenses|£10.00||£10.00|| |Agencycommission|£5,000.00||£5,000.00|| |Interest Paid|||£0.00|£142.45| |Depreciation|£1,977.57||£1,977.57|£1,331.63| ||||£0.00|| |**Total**|£61,680.19|£20,000.00|**£81,680.19**|**£78,949.92**| |||||| |**Excess of Income over Expenditure**|**-£29,831.55**|**-£20,000.00**|**-£49,831.55**|**£224,489.56**| ## **Body Positive Dorset** ## **Balance Sheet** ## **As at 31st March 2021** |||**31-Mar-21**|**31-Mar-21**|**31-Mar-21**|**31-Mar-21**|**31-Mar-21**|**31-Mar-20**| |---|---|---|---|---|---|---|---| |**Fixed Assets**||**Cost**|**Depn**|**NBV**|||| ||||||||| |Furniture||£3,279.87|£1,510.57|£1,769.30|||£2,071.80| |SecuritySystem||£2,564.10|£1,282.05|£1,282.06|||£1,923.08| |IT Equipment||£2,066.30|£516.58|£1,549.73|||£0.00| |||£7,910.27|£3,309.19|£4,601.08|||| |**Net book value**||See FA schedule|||£4,601.08||£3,994.88| ||||||||| |**Current Assets**|||||||| ||||||||| |Debtors & Prepayments||||3,290.66|||£3,292.63| |Cash at Bank||||425,557.51|||£478,277.53| |Cash in Hand|||||||| |||||428,848.17|||£481,570.16| ||||||||| |**Current Liabilities**|||||||| ||||||||| |Creditors||||556.30|||£2,834.13| ||||||||| |**Net Current Assets**|||||428,291.87||£478,736.03| ||||||||| |**Net Assets**|||||**432,892.95**
**£**||**£482,730.91**| ||||||||| |**Represented by :**|||||||| |||**Bfwd**|**Loss foryea**|**r C/fwd**|||| |Unrestricted Reserves||£462,724.50|-£29,831.55|£432,892.95|||£462,724.50| |Restricted Reserves||£20,000.00|-£20,000.00|£0.00|||£20,000.00| |Suspense Account||||£0.00|||£6.41| |||£482,724.50|-£49,831.55|£432,892.95|||| ||||||**£432,892.95**||**£482,730.91**| ## **Body Positive Dorset** ## **Fixed Asset Schedule** ## **As at 31st March 2021** |||||**Furniture**|**Security**
**Equipment**|**IT**
**Equipment**|**Total**| |---|---|---|---|---|---|---|---| ||||||||| |**COST**|B/fwd|01/04/2020||£2,762.40|£2,564.10||£5,326.50| ||Additions inyear|||£517.47||£2,066.30|£2,583.77| ||Disposals inyear||||||£0.00| ||C/fwd|31/03/2021||£3,279.87|£2,564.10|£2,066.30|£7,910.27| ||||||||| ||||||||| |**DEP'N**|B/fwd|01/04/2020||£690.60|£641.02||£1,331.62| ||Charge foryear|||£819.97|£641.03|£516.58|£1,977.57| ||||||||£0.00| ||C/fwd|31/03/2021||£1,510.57|£1,282.05|£516.58|£3,309.19| ||||||||| |**Net book value**||31/03/2021||£1,769.30|£1,282.06|£1,549.73|£4,601.08| ||||||||| |**Net book value**||31/03/2020||£2,071.80|£1,923.08|£0.00|£3,994.88| ## **BODY POSITIVE DORSET** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **For the Year Ended 31 March 2021** ## **ACCOUNTING POLICIES** ## **Accounting convention** The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standards for Smaller Entities (effective January 2007), the Charities Act 1993 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **Incoming resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Fixtures & Fittings – 25% per annum of Net Book Value – 4 year life Computer equipment – 25% per annum of Net Book Value – 4 year life ## **Taxation** The charity is exempt from tax on its activities ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity’s pension scheme are charged to the statement of Financial Activities in the period to which they relate. ## **Restricted Funds** The balance sheet shows no restricted funds at the year end.