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2026-03-31-accounts

LGBT HEALTHY LIVING CENTRE (LGBT HEALTH AND WELLBEING)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR YEAR ENDED 31 MARCH 2026

Charity Number SC034216 Company Number SC246290

WHITELAW WELLS Chartered Accountants & Statutory Auditors

9 Ainslie Place Edinburgh EH3 6AT

LGBT HEALTHY LIVING CENTRE

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

CONTENTS PAGES
Board’s annual report 2
Independent auditors’ report to the members 13
Statement of financial activities incorporating income and expenditure account 17
Balance sheet 18
Statement of Cash Flows 19
Notes to the financial statements 20

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

The Board, who are Directors for the purpose of Company Law and Trustees for the purpose of Charity Law, are pleased to present their annual report together with the financial statements of the charity for the year ending 31 March 2026 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE

Purposes

LGBT Healthy Living Centre (also known as LGBT Health and Wellbeing) was set up in 2003 to improve the health, wellbeing, and equality of lesbian, gay, bisexual and transgender (LGBTQ+) people in Scotland.

Today, we are Scotland’s national charity for LGBTQ+ adults. We provide support services, create opportunities for connection and belonging, and work to influence the policies, systems, and services that shape LGBTQ+ people’s lives.

Our work is rooted in the belief that every LGBTQ+ person should be able to access support, build meaningful connections, and live with dignity, confidence, and pride.

Aims and activities

LGBT Health and Wellbeing exists to improve the health and wellbeing of LGBTQ+ people across Scotland. We pursue this purpose by delivering high-quality services, strengthening communities, and influencing systems that affect LGBTQ+ people’s lives.

Our four strategic objectives, as outlined in our 2023-2026 Strategic Plan, are to:

In response to the health and wellbeing needs of LGBT people, the organisation’s key operational objectives are to:

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

OBJECTIVES AND ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE (contd)

Our Key Activities

Through 2025-26, LGBT Health and Wellbeing continued to provide a broad range of services and opportunities that improve health and wellbeing, reduce isolation, and strengthen LGBTQ+ communities across Scotland.

Our services are designed to meet the diverse needs of LGBTQ+ adults and combine direct support, community connection, prevention, early intervention, and systems change. Alongside services that are open to all LGBTQ+ people, we continue to provide tailored support for communities experiencing additional barriers and inequalities, including older LGBTQ+ people, trans and nonbinary people, and LGBTQ+ refugees and people seeking asylum.

Services delivered in 2025-26 include:

LGBT Refugee (New Scots) Support Service

Launched in March 2020, this is Scotland’s only specialist support service for LGBTQ+ asylum seekers and refugees in Scotland. The service provides specialist information and support, along with a community programme and volunteering opportunities, to help connect LGBTQ+ ‘New Scots’ with each other and their wider community.

Transgender (and non-binary) Support Service

We provide information, one-to-one support, group support, and personal development programmes, along with a variety of safer social opportunities for transgender and non-binary people. Our face-to-face services have historically been delivered in Edinburgh and Glasgow, with an increasing number of online contacts from outside of the ‘central belt’. During 2025-26, we have further strengthened this programme so that we are better able to respond to community need outside of the central belt.

Sexual Health and Cervical Screening

We continued to work in partnership to deliver Scotland’s first and only community-based sexual health clinic for trans and non-binary people. In partnership with Waverly Care, LGBT Youth Scotland, and NHS Lothian, this fortnightly drop-in clinic offers asymptomatic STI testing, PrEP, Contraception, and Cervical screening specifically for the trans and non-binary community.

One-to-One Counselling Service

A core part of our delivery remains the provision of LGBTQ+ inclusive counselling. This includes therapeutic one-to-one support, as well as group therapy sessions. Community members receive 11 private sessions with a carefully matched counsellor. Mental wellbeing is measured at intake, half way, and at the end of the therapeutic journey.

Conversion Therapy Support

In 2023, we introduced specialist support for people who have experienced, are at risk of experiencing, or are worried that they might experience conversion practices. This support remains available via the helpline and through fast-track access to specialist face-to-face counselling.

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

Mental Wellbeing Programme

This varied and person-centred programme, founded within the principles of prevention, promotes and supports mental and emotional wellbeing. The programme offers practical, emotional, and wellbeing support in one-to-one and group settings.

Community Programme

In an effort to reduce the community’s reliance on the night-time economy, and provide safer and sober alternatives to meet each other, we provide an LGBTQ+ Social/Community Programme. This programme aims to reduce isolation and loneliness and improve mental health and wellbeing by fostering affirmative relationships; offering accepting spaces, and providing opportunities for people to try new things in a space where they can develop new hobbies, skills, and interests. We remain immensely grateful to our incredible team of volunteer community group leaders who currently run approximately 27 different groups including: Narcotics Anonymous, Alcoholics Anonymous, reading groups, dance groups, boardgames, a Trans choir, TransParentees (parents of trans children and young people) and more.

LGBTQ+ Elders’ Support

Previously known as ‘LGBT Age’, our Elders support service continues to evolve in response to the needs and experiences of LGBTQ+ elders across Scotland. Through a programme of social opportunities, wellbeing activities, one-to-one support, and a dedicated telefriending service, we help older LGBTQ+ people build connections, reduce loneliness and isolation, and support positive mental health and wellbeing. Alongside direct support, the service also works to improve the experiences of LGBTQ+ elders by influencing policy and practice, including through development of the Inclusive Care Standard.

LGBT Helpline Scotland

In 2009, LGBT Health and Wellbeing assumed the responsibility of delivering Scotland’s LGBTQ+ helpline. First launched in 1972 as ‘Edinburgh Gay Switchboard’, the helpline has supported our community through numerous political and social events including the HIV/AIDS epidemic, Equal Age of Consent campaign, Section 28, and more latterly the M-Pox outbreak and supporting people who are experiencing Conversion Therapy. The helpline provides telephone, live chat, and email support and information to LGBTQ+ people, those questioning their sexual orientation or gender identity, and those struggling to accept that part of who they are. It also offers advice and support to family members, friends, and professionals.

Working for Change

Alongside our direct services, we work to influence policies, systems, and services that shape the lives of LGBTQ+ people across Scotland. We do this by ensuring that the voices and lived experiences of our communities are heard by decision-makers and by working collaboratively with partners across the public, voluntary, and academic sectors.

During 2025-26, we continued to engage with policy makers, health boards, government, researchers, and partner organisations to improve understanding of the health inequalities experienced by LGBTQ+ people and to advocate for more inclusive services and policies.

Our work focused on areas including LGBTQ+ health inequalities, mental health and wellbeing, suicide prevention, the rights and wellbeing of LGBTQ+ elders. LGBTQ+ refugees and people seeking asylum, and improving healthcare and wider support for trans and non-binary people.

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

Resources

We work with LGBTQ+ communities to develop evidence, resources, and publications that improve the understanding of the issues affecting LGBTQ+ people’s health and wellbeing. Through research, community engagement, consultations, and lived experience, we produce resources that inform individuals, professionals, policy makers, and partner organisations.

Our publications and resources are freely available through our website, helping to share learning, support inclusive practice, and contribute to improved outcomes for LGBTQ+ people across Scotland.

Volunteering

The organisation provides LGBTQ+ people and those committed to equality and human rights, opportunities to volunteer with an organisation that shares their values and ambitions. Through 2025-26, 174 volunteers continued to be involved in the organisation’s work in a myriad of ways, contributing over 6,000 hours to the charity over the last year. This is the equivalent of over 4.4 fulltime members of staff.

FINANCIAL REVIEW

Over 2025/26 the organisation saw an increase in income of around 5.07% when compared with the previous year (2025-26: £1,209,906, 2024-25: £1,151,493).

Total income amounted to £1,209,906 (2024-25: £1,151,493 net of any gains on disposal of fixed assets), being unrestricted income of £172,637 (2024-25: £51,673) and restricted income of £1,037,269 (2024-25 £1,099,820). Total expenditure amounted to £1,118,964 (2024-25: £1,132,528), prior to any gains or losses on disposals of fixed assets, being unrestricted expenditure of £40,211 (2024-25 £26,395) and restricted expenditure of £1,078,753 (2024-25 £1,106,386). At the year-end total reserves were £450,768 (2024-25: £359,826), £366,239 (2024-25 £273,478) held as unrestricted funds and £84,529 (2024-25 £86,348) held as restricted funds.

The organisation continues to secure new contracts with a range of funders, along with the extension of previously-awarded contracts of which these are received from government funding and other funders.

The organisation continues to exercise sound financial management and to critically examine all aspects of expenditure to identify useful savings and when to appropriately invest in the organisation. The organisation’s total net assets at 31 March 2026 were up on last year at £450,768 (up from £359,826). This includes, alongside unrestricted reserves of £366,239 (up from £273,478), £84,529 (down from £86,348) in restricted project funding in relation to early payments received for particular projects or initiatives.

During the year, the Board of Trustees designated £100,000 of unrestricted reserves to a Designated Fund in support of the organisation’s Sustainable Services Strategy which is inclusive within the unrestricted reserves figures noted.

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

FINANCIAL REVIEW (contd.)

The designation reflects the organisation’s ambition to strengthen long-term financial sustainability through investment in service development, income diversification, and organisational resilience. While the organisation finished Year 1 of the Sustainable Services Strategy in a strong financial position, Trustees recognise that several developing income streams remain at an early stage and their full long-term potential is not yet established.

The designated fund has therefore been created to provide stability and flexibility as the organisation continues to implement its strategic objectives and manage periods of uncertainty and investment. The designation does not represent a legal restriction and the funds remain available for general charitable purposes at the discretion of the Trustees.

All restricted fund balances carried forward will be spent in the coming financial year.

Our Funders and Supporters

During 2025-2026, we made strong progress against our Sustainable Services Strategy, which aims to strengthen the organisation’s long-term financial resilience by diversifying income and reducing reliance on statutory funding.

Voluntary donations more than doubled to £86,203 (2024-2025: £37,929), reflecting increased reach and communications strategy success. We also broadened our funding base, securing project and core funding from 15 different funders, compared with 13 in the previous year.

Together, these achievements represent important progress towards building a more sustainable organisation and protecting our services for the future.

Investment Policy

The organisation is keenly aware of the need to ensure its longer-term viability. To provide reliable services on an ongoing basis the organisation must be able to absorb funding setbacks and to take advantage of changes and opportunities. The organisation provides for this by putting aside, where it can afford to, and in line with its Reserves Policy, some of its current unrestricted income as a reserve against future uncertainties. The organisation’s reserves are invested within the CAF Charity Deposit Platform. We aim to achieve the best possible return on our funds while keeping risk low, protecting against losses, and ensuring money is available when needed.

Reserves Policy

The Trustees have established a reserves policy (last reviewed February 2026) to ensure the charity maintains sufficient free reserves to manage income volatility, meet contractual and statutory obligations, and, if necessary, facilitate an orderly wind-down of activities while protecting beneficiaries, staff and stakeholders.

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

Free reserves are defined as unrestricted funds excluding designated funds and funds invested in tangible fixed assets.

The Trustees have determined the required level of reserves based on a structured three-month wind-down scenario. This assessment includes:

Based on this assessment, the Trustees have set a target free reserves level of £150,000. At the year end, free reserves totalled £265,304 which is above the target level.

The Trustees consider this level of reserves appropriate in light of the charity’s scale of operations (annual income approximately £1.2 million), funding profile and contractual commitments. Maintaining reserves at this level provides financial resilience, supports effective risk management, and underpins the Trustees’ assessment that the charity remains a going concern.

RISK MANAGEMENT

Our Risk Register is regularly reviewed by the Board as a standing item at quarterly Board meetings and where appropriate in sub-committees. The Risk Register categorises the key risks into four categories: Governance, People, Financial, and Service Delivery. It scores risks, outlines mitigations/controls, and identifies where key responsibility to manage each risk lies.

Strategic management of financial risks is overseen by our Treasurer and the Board’s Audit, Finance and Fundraising Subcommittee. Given the robust mitigating actions identified, the residual degree of risk levels across the five risks identified here are now assessed as low to moderate.

The first risk is failure to secure and retain sufficient funding and partnerships to sustain the organisation’s finances. Mitigating actions include: maintaining a continuous round of funding applications for relevant projects, and a concerted effort to diversify organisational income. 20252026 marked the first year of our 5-year Sustainable Services Strategy, which aims to strengthen the organisation’s long-term financial resilience by diversifying income and reducing reliance on statutory funding.

The risk of failing to maintain existing strategic funding partnerships is mitigated by ensuring regular contact and briefing of key funders and stakeholders. Well established systems are in place to ensure timely and high-quality reporting to funders and funder satisfaction is monitored.

The Head of Partnerships & Communications has a key role in mitigating the risk of failing to develop new strategic funding partnerships. The postholder has clear targets around development of new partnerships that include corporate partners, public donors, and Trusts and Foundations. The CEO remains responsible for identifying new statutory partners and tender opportunities.

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

RISK MANAGEMENT (contd)

The second risk is a delay in decision making deadlines from funding bodies. This risk is mitigated by maintaining positive, formal and informal relationships with funders; a 3-year funding plan that allows the foresight for fundraising applications to be developed, funding in plenty of time, and for Trustees to potentially release charity reserves to plug funding gaps. The Sustainability Strategy is also a key mitigation factor to ensure a reduced reliance on statutory funders.

The third risk is expenditure not appropriately managed against available income. Mitigating actions include: review of budgets and of ‘budget versus actual’ expenditure reports by Senior Management, Audit, Finance and Fundraising Subcommittee (AFFS), and Board; the tabling of a Finance Report as a standing agenda item for every Board meeting to enable the review of income and expenditure; having a Reserves Policy in place and the regular review of reserves and investment by the AFFS, including any decisions re allocation of reserves to further charity objectives.

The fourth risk addressed in the Register is of fraud and inappropriate use of finances. These are managed through our financial guidelines for expenditure, which cover authorisation levels, petty cash, use of debit card, and claiming expenses. Robust financial systems are in place to minimise risk and to identify and track the use of restricted funds; these continue to be regularly reviewed internally, as well as through our annual audit.

The final ‘financial risk’ tracked through the risk register is the risk of financial loss due to bank/financial institution collapse. Given that our reserves exceed the FSCS, we have invested those funds across several institutions. The Trustees have also committed to having at least one Chartered Accountant on the board at all times.

PLANS FOR THE FUTURE

The challenges facing LGBTQ+ communities across Scotland remain significant. Health inequalities, barriers to accessing inclusive services, and an increasingly complex social and political environment continue to drive demand for our support. At the same time, financial pressures across the voluntary sector reinforce the importance of building a resilient and sustainable organisation.

During 2026-27, we will begin delivering our new 2026-2029 organisational strategy (in addition to our finance focused sustainable services strategy). Building on the progress made through our Sustainable Services Strategy, it sets out how we will respond to increasing demand, strengthen support for LGBTQ+ communities, and ensure the organisation remains financially resilient and fit for the future. This will include further developing services for communities experiencing the greatest inequalities, including trans and non-binary people, alongside a stronger emphasis on formal partnerships with charities, public bodies, and other organisations to maximise our collective impact.

Alongside this, we will continue to diversify our income, strengthen community-led services across Scotland, and use the evidence and lived experience gained through our work to influence policy, improve mainstream services, and advocate for lasting improvements in LGBTQ+ health and wellbeing.

The Trustees remain confident that, through strong governance, collaborative partnerships, sound financial management and the dedication of our staff and volunteers, LGBT Health and Wellbeing is well placed to deliver on its mission and continue improving the lives of LGBTQ+ people across Scotland.

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

STRUCTURE, GOVERNANCE AND MANAGEMENT (contd)

Recruitment and Appointment of Board

The members of the company are also charity Trustees for the purposes of charity law and under the company’s Articles are known as Trustees of the Board. Under the requirements of the Memorandum and Articles of Association one third of the members of the Board are required to resign at each Annual General Meeting and are eligible for re-election.

The Board seeks to ensure that the needs of lesbian, gay, bisexual and transgender community members are appropriately reflected through the diversity of the Trustee body.

Applicants for Board membership are requested to provide answers to three questions as part of their application:

Prospective applicants are given an information pack and invited to: attend an informal meeting with the Chair, or Chair of the People Subcommittee to discuss the organisation and Board Membership; attend the organisation-wide Volunteer Induction Training; observe a number of Board meetings and, where appropriate, attend subcommittee meetings; meet separately with a member of the Senior Management Team or a Trustee for clarification of any further points, prior to submitting their formal application.

The information pack includes:

Trustees are also invited to attend a number of the organisation’s programmes and events, in order to meet with staff and develop their understanding of the organisation’s aims and objectives and the work carried out by the organisation.

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

STRUCTURE, GOVERNANCE AND MANAGEMENT (contd)

Organisational Structure

The Board are responsible for the strategic direction of the charity, for providing financial oversight, and for ensuring that the organisation is well governed and operates in line with charitable objectives. Board members come from a variety of professional and personal backgrounds relevant to the work of the charity.

The Company Secretary also sits on the Board but has no voting rights. Members of the Board, who are directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out in these accounts.

The Board of the LGBT Healthy Living Centre held quarterly meetings over the year, as well as meetings of the People Subcommittee, and Audit, Finance and Fundraising Subcommittee.

A schedule of delegation is in place and day-to-day responsibility for the provision of the services rests with the CEO. The CEO is responsible for strategy, organisational development, partnerships, and leadership, along with the operational management of the organisation.

The Service Managers are responsible for managing the day-to-day delivery of services and have responsibility for ensuring that staff team members continue to develop their skills and that working practices are in line with good practice. Staff and volunteers are provided with regular supervision and opportunities to identify training and continuing professional development needs.

Related Parties

All Trustees are responsible for declaring any interests of close family or other associates who members of the public might reasonably think could influence their judgement. The charity is managed by the Board, with no sole individual having undue control of the charity.

Pay and Remuneration of Key Personnel

Staff are remunerated in line with industry norms along with any increments set out at time of recruitment. Where possible, increments are usually limited to annual cost of living increases across all pay scales.

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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

REFERENCE AND ADMINISTRATIVE INFORMATION REFERENCE AND ADMINISTRATIVE INFORMATION
Charity name LGBT Healthy Living Centre
Charity Number SC034216
Company Number SC246290
Board Yorath Turner (Chairperson)
Jonathan Dye (Vice Chairperson)
Daniel Clayton (Treasurer)
Zyra Evangelista
Sarah Moffat (Resigned 18/11/2025)
Nick Ward
Michelle Gallacher (Appointed 21/11/2025)
Claudia Gebhardt (Appointed 21/11/2025)
Jamie Hamill (Appointed 21/11/2025)
Russell Hazelhurst (Appointed 21/11/2025)
Grant Mackenzie (Appointed 21/11/2025)
Robert Malpass (Appointed 21/11/2025)
Rae Rosenberg (Appointed 21/11/2025)
Lukasz Szewczyk (Appointed 21/11/2025)
Elizabeth Tappenden (Appointed 21/11/2025)
Secretary Mark Kelvin
Key Management
Personnel Mark Kelvin CEO
Stacey Webster Head of Services (until 15/05/2025)
Natalie Summers Head of Partnerships and
Communications
Grant Aitchison Service Manager
Michelle Davitt Service Manager
Louise Lewis Finance Manager (until 01/12/2025)
Chief Operating Officer (from 01/12/2025)
Rebecca Hoffman Policy and Research Manager (from
01/06/2026)
Registered Office and 4 Duncan Place
operational address Edinburgh, EH6 8HW
Senior Statutory Auditor Louise Presslie CA
Independent Auditors Whitelaw Wells
Chartered Accountants & Statutory Auditors
9 Ainslie Place
Edinburgh, EH3 6AT
Bankers Bank of Scotland plc
The Mound
Edinburgh, EH1 1YZ
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LGBT HEALTHY LIVING CENTRE

BOARD’S ANNUAL REPORT

YEAR ENDED 31 MARCH 2026

Responsibilities of the Board

The Board (who are also the directors of LGBT Healthy Living Centre for the purposes of company law) are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Board to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the Board are required to:

The Board 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. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Board are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to Disclosure of Information to Auditors

So far as the board are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company’s auditors are unaware, and each board member has taken all the steps he ought to have taken as a board member in order to make himself aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

This report has been prepared in accordance with the provision of Part 15 of the Companies Act 2006 applicable to small companies.

Approved by the Board on 24 August 2026 and signed on their behalf by:

Yorath Turner Chairperson

Mark Kelvin CEO and Company Secretary

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LGBT HEALTHY LIVING CENTRE

INDEPENDENT AUDITORS’ REPORT TO THE BOARD AND MEMBERS

YEAR ENDED 31 MARCH 2026

Opinion

We have audited the accounts of LGBT Healthy Living Centre for the year ended 31 March 2026, which comprise the Statement of Financial Activities (incorporating the Income and Expenditure Account), the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Accounting Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs UK) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' (who are also the directors of the company for company law purposes) use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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LGBT HEALTHY LIVING CENTRE

INDEPENDENT AUDITORS’ REPORT TO THE BOARD AND MEMBERS

YEAR ENDED 31 MARCH 2026

Other information

The other information comprises the information in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report, included in the report of the trustees.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006, Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

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LGBT HEALTHY LIVING CENTRE

INDEPENDENT AUDITORS’ REPORT TO THE BOARD AND MEMBERS

YEAR ENDED 31 MARCH 2026

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 12, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities that result from fraud are inherently more difficult to detect than irregularities that result from error.

From enquiries of those charged with governance, it was determined that the risk of material misstatement from fraud was low with little scope for fraud to occur. Our audit testing is designed to detect material misstatements from fraud where there is not high level collusion.

Our audit testing was designed to detect material misstatements from other irregularities that result from error where there is not high level concealment of the error. In this regard the following audit work was undertaken: applicable laws and regulations were reviewed and discussed with management; senior management meeting minutes were reviewed; internal controls were reviewed; and journals were reviewed. From this audit testing it was determined that the risk of material misstatement in this regard was low.

We performed income and expenditure testing which was designed to identify any irregularities as a result of mistakes or human error. From this audit testing it was determined that the risk of material misstatement in this regard was low.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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LGBT HEALTHY LIVING CENTRE

INDEPENDENT AUDITORS’ REPORT TO THE BOARD AND MEMBERS

YEAR ENDED 31 MARCH 2026

Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and the trustees, as a body, in accordance with section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005, regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Louise Presslie CA

Senior Statutory Auditor

for and on behalf of Whitelaw Wells, Statutory Auditor

Whitelaw Wells is eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 9 Ainslie Place Edinburgh EH3 6AT

24 August 2026

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LGBT HEALTHY LIVING CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT

YEAR ENDED 31 MARCH 2026

Note Unrestricted Restricted Total Total
funds funds 2026 2025
Income and Endowments from: £ £ £ £
Donations 2 85,203 1,000 86,203 37,929
Charitable activities 3
Grants 72,000 1,025,251 1,097,251 1,087,987
Courses and events 2,635 11,018 13,653 14,553
Investment income 4 12,799
 - 12,799
 11,024
Total Income 172,637
 1,037,269 1,209,906
 1,151,493
Expenditure on:
Raising funds 36,394 15,000 51,394 -
Charitable activities 3,817
 1,063,753 1,067,570
 1,132,528
Total Expenditure 5 40,211
 1,078,753 1,118,964
 1,132,528
Net income/ (expenditure) 132,426 (41,484) 90,942 18,965
Transfers between funds (39,665) 39,665 - -
Other (losses)/ gains -
 - -
 (253)
Net movement in funds for year 92,761 (1,819) 90,942 18,712
Reconciliation of funds:
Total funds brought forward 273,478
 86,348 359,826
 341,114
Total funds carried forward 17 366,239
 84,529 450,768
 359,826

The charity has no recognised gains or losses other than the results for the year as set out above. All of the activities of the charity are classed as continuing. The notes on pages 20 to 31 form part of these financial statements.

17

LGBT HEALTHY LIVING CENTRE

BALANCE SHEET

AS AT 31 MARCH 2026

Note
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors and prepayments
10
Cash at bank
CREDITORS:Amounts falling due
within one year
11
NET CURRENT ASSETS
NET ASSETS
FUNDS
Restricted
17
Unrestricted:
General funds
17
Designated fund
17		 £
48,522
453,937
502,459
(52,626)		 2026
£
935
449,833

450,768

84,529
266,239
100,000

450,768
 2025
£
2,705
13,879
396,817
410,696
(53,575)
357,121
359,826
86,348
273,478
-
359,826

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

These financial statements were approved by the members of the Board on 24 August 2026 and are signed on their behalf by:

Daniel Clayton

Trustee

Company Registration No: SC246290

The notes on pages 20 to 31 form part of these financial statements.

18

LGBT HEALTHY LIVING CENTRE

STATEMENT OF CASH FLOWS

AS AT 31 MARCH 2026

Cash flows from operating activities:
Net cash provided by operating activities (below)
Cash flows from investing activities:
Bank interest received
Purchase of tangible fixed assets
Net cash provided by investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
Cash and cash equivalents
Instant access bank deposits
Short Term deposit accounts
Cash and cash equivalents carried forward
Reconciliation of net income to net cash flow from operating activities
Net income/ (expenditure) for the year
(as per Statement of Financial Activities)
Adjusted for:
Depreciation charge
Loss on disposal of fixed asset
Bank interest received
(Increase)/ decrease in debtors
(Decrease) in creditors
Net cash provided by operating activities		 2026
£
44,321
12,799
-

12,799

57,120
396,817

453,937

105,925
348,012

453,937

90,942
1,770
-
(12,799)
(34,643)
(949)

44,321
 2025
£
20,040
11,024
(678)
10,346
30,386
366,431
396,817
62,021
334,796
396,817
18,712
3,486
253
(11,024)
26,951
(18,338)
20,040

The notes on pages 20 to 31 form part of these accounts.

19

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

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 (FRS102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

LGBT Healthy Living Centre meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recorded at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The Trustees consider there are no material uncertainties about the charity’s ability to continue as a going concern. The Trustees going concern assessment includes a period of at least 12 months from the date of signing of these financial statements. Accordingly the financial statements have been prepared on a going concern basis.

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Charitable expenditure is incurred in direct pursuance of the Charity’s principal objects and as set out in the Board’s Report. Cost of generating funds comprises costs incurred in inducing organisations to contribute financially to the Charity’s work and income received in pursuance of these areas is shown within incoming resources.

20

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

Expenditure recognition (cont.)

Costs of raising funds comprise the direct costs of fundraising activities together with associated support costs.

d. Gifts in kind

Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life. The depreciation rates are as follows:

Office furniture - 25% straight line Fixtures and fittings - 10% - 25% straight line Computer equipment - 33.33% straight line

Items of equipment are capitalised where the collective purchase price exceeds £500. They are initially recorded at cost.

f. Debtors

The Company makes payments into a defined contribution pension scheme providing benefits for certain employees in addition to those from the State. The pensions cost charge represents contributions payable by the company to the scheme in respect of the year.

i. Operating leases

Payments relating to operating leases are recognised in the Statement of Financial Activities on a straight-line basis over the period of the lease.

21

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

j. Fund accounting (cont.)

Designated funds. These are the funds set aside by the Trustees out of unrestricted general funds for future purposes or projects.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

k. Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value since these are repayable on demand.

m. Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2. Donations
Unrestricted
£
Donations – small
85,203
85,203		 Restricted
£
1,000
1,000		 2026
£
86,203
86,203		 2025
£
37,929
37,929

Income from donations and legacies was £86,203 (2025: £37,929) of which £85,203 (2025: £36,559) was unrestricted and £1,000 (2025: £1,370) was restricted.

22

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

3.
Income from charitable activities
Unrestricted
£
Core Grants
Government Funding
30,000
Other Funders
42,000
Project grants
Older Peoples Service
Government Funding
-
Other Funders
-
LGBT Helpline Scotland
Government Funding
-
LGBT Community Groups
Government Funding
-
Working for Change
Government Funding
-
LGBT Counselling Service
Government Funding
-
Other Funders
-
Transgender Support Programme
Government Funding
-
Other Funders
-
LGBT Mental Wellbeing Project
Government Funding
-
LGBT Refugee Project
Government Funding
-
Other Funders
-
Total grants
72,000
Other income

Other income
2,295
Contributions towards counselling sessions
-
Contributions to events & social activities
340
2,635
74,635		 Restricted
2026
£
£
73,037
103,037
15,000
57,000
81,460
81,460
-
-
115,004
115,004
63,037
63,037
83,964
83,964
84,564
84,564
74,940
74,940
153,127
153,127
66,344
66,344
113,375
113,375
13,399 13,399
88,000
88,000

1,025,251 1,097,251
3,600
5,895
7,418
7,418
-
340

11,018
13,653

1,036,269 1,110,904
 2026
£
103,037
57,000
81,460
-
115,004
63,037
83,964
84,564
74,940
153,127
66,344
113,375
13,399
88,000
 2025
£
113,430
15,000
81,460
40,000
120,858
38,371
83,964
82,318
105,000
156,517
64,170
97,656
7,571
81,672

1,087,987
4,713
7,887
1,953

14,553

1,102,540

Income from charitable activities was £1,110,904 (2025: £1,102,540) of which £74,635 (2025: £4,090) was unrestricted and £1,036,269 (2025: £1,098,450) was restricted.

23

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

4. Investment income

Investment income
Unrestricted Restricted 2026 2025
£ £ £ £
Bank interest 12,799 - 12,799 11,024

Investment income was £12,799 (2025: £11,024) of which £12,799 (2025: £11,024) was unrestricted and £Nil (2025: £Nil) was restricted.

5. Expenditure

Raising funds
Fundraising costs
Staff costs (Note 7)
Provision of health and wellbeing services:
Costs directly allocated to activities
Staff costs (Note 7)
Staff and volunteers’ expenses
Project expenditure
Catering
Governance costs
Board expenses
Audit fee
Support costs
Administrative staff (Note 7)
Rent, rates and insurance
Office costs
Depreciation
Recruitment and training
Legal and professional fees		 2026
2025
Total
Total
£
£
2,639
-
48,755
-
707,801
779,344
3,129
4,103
67,147
78,129
1,653
2,044
1,917
1,206
7,560
6,600
108,677
111,950
54,705
54,551
99,290
78,454
1,770
3,486
7,688
10,980
6,233
1,681

1,118,964
1,132,528
 2025
Total
£
-
-
779,344
4,103
78,129
2,044
1,206
6,600
111,950
54,551
78,454
3,486
10,980
1,681

Expenditure was £1,118,964 (2025: £1,132,528) of which £40,211 was unrestricted (2025: £26,142) and £1,078,753 was restricted (2025: £1,106,386). Further analysis of the charitable activities is not provided as the directors believe the charity only has one main activity.

24

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

6.
Net income for the year
This is stated after charging:
Auditors’ remuneration – audit
Depreciation
Operating lease costs
7. Staff costs and numbers
Salaries
Redundancy costs
Social security costs
Pension
Pension scheme administration fee		 2026
£
7,560
1,770
49,403

2026
£
720,240
26,597
76,306
40,890
1,200

865,233
 2025
£
6,600
3,486
49,403
2025
£
784,024
-
62,851
43,219
1,200
891,294
The number of persons employed by the charity during the The number of persons employed by the charity during the year was as follows:
Head count Full time equivalent
2026 2025
2026		 2025
No. No.
No.		 No.
Charitable and support staff 19.3 23.4
16.2		 18.1
Administrative staff 4 3.8
2.6
 2.6
23.3 27.2
18.8
 20.7

The key management personnel of the charity comprise the Trustees, the CEO, Head of Service, Head of Partnerships and Communications, Chief Operating Officer and the Service Managers. The total employment benefits of the key management personnel were £344,830 (2025: £333,782).

One employee had emoluments of more than £60,000 (2025: One) in the bracket £80,000£90,000 (2025: £60,000 - £70,000).

No remuneration was paid to the Trustees during either the current or previous years. During the year no (2025: No) Trustees were reimbursed expenses of £Nil (2025: £ Nil).

Redundancies were carried out during 2024/25 and 2025/26 as part of a structural re-organisation, with payments being made in 2025/26. The total commitment at the year end for redundancies is £Nil (2025: £22,347).

25

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

8. Taxation

The charitable company is exempt from corporation tax on its charitable activities.

9. Fixed assets Office Computer Fixtures &
furniture equipment fittings Total
£ £ £ £
Cost
At 1 April 2025 4,485 36,402 1,754 42,641
Disposals - (13,766) -
 (13,766)
At 31 March 2026 4,485 22,636 1,754
 28,875
Depreciation
At 1 April 2025 4,485 34,576 875 39,936
Charge for period - 1,595 175 1,770
Disposals - (13,766) -
 (13,766)
At 31 March 2026 4,485 22,405 1,050
 27,940
Net book value
At 31 March 2026 - 231 704
 935
At 31 March 2025 - 1,826 879
 2,705

All of the fixed assets are used for direct charitable purposes.

10. Debtors

Grants receivable
Accrued income
Prepayments and other debtors		 2026
£
27,000
3,600
17,922

48,522
 2025
£
-
-
13,879
13,879

26

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

11. Creditors: amounts falling due within one year

Accruals and other creditors
Social Security and other taxes
Pension contributions		 2026
£
34,606
17,925
95

52,626
 2025
£
37,588
15,949
38
53,575

12. Pension

The company operated a defined contribution scheme during the year. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £40,890 (2025: £43,219). At the year-end contributions totalling £95 (2025: £38) were outstanding.

13. Commitments under operating leases

At 31 March 2026 the charity had total commitments for premises under non-cancellable operating leases, payable as follows:-

2026 2025
Land & 2026 Land & 2025
buildings Other buildings Other
£ £ £ £
Expiring:
Within one year 13,018 1,001 36,977 1,001
Within two to five years - 1,615 11,980 2,616

The charity relocated its Glasgow office to new premises in April 2026. The lease for these premises was formally signed in July 2026 and the operating lease commitments disclosed above include the future minimum lease payments arising under the old agreement.

27

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

14. Related party transactions

No one individual had control of the charity during the year.

There was a donation made in the year by 1 trustee (2025: 0) of £1,000 (2025 £Nil).

15. Company limited by guarantee

The members have each agreed to contribute £1 in the event of the company being wound up.

16. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2026
Comparative figures:
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2025		 General
Designated Restricted
funds
funds
funds
£
£
£
935
-
-
317,930
100,000
84,529
(52,626)
-
-

266,239
100,000
84,529
General
Designated Restricted
funds
funds
funds
£
£
£
2,705
-
-
324,348
-
86,348
(53,575)
-
-

273,478
-
86,348		 Total
funds
£
935
502,459
(52,626)
450,768
Total
funds
£
2,705
410,696
(53,575)
359,826

28

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

17. Movements in funds

17. Movements in funds
At 1 At 31
April 2025 Income Expenditure Transfers March 2026
£ £ £ £ £
Restricted funds:
Core & LGBT Community Programme 7,500 89,637 (101,016) 11,379 7,500
Older People’s Service - 81,460 (103,795) 22,335 -
Helpline - 115,004 (102,164) (12,840) -
Mental Wellbeing Service - 113,375 (98,191) (15,184) -
Working for Change - 83,964 (95,846) 11,882 -
Counselling Service 35,000 166,922 (183,839) 16,917 35,000
Transgender Support Service
 11,348 221,471 (210,009) (14,281) 8,529
Community Groups 20,000 63,037 (90,515) 28,478 21,000
Refugee Support Service
 12,500
 102,399 (93,378) (9,021)
 12,500
Total Restricted Funds 86,348 1,037,269 (1,078,753) 39,665 84,529
Unrestricted Funds
General Funds 273,478 172,637 (40,211) (139,665) 266,239
Designated Funds
 -
 - - 100,000
 100,000
Total Unrestricted Funds 273,478
 172,637 (40,211) (39,665)
 366,239
Total Funds 359,826
 1,209,906 (1,118,964) -
 450,768

Purpose of restricted funds

Core & LGBT Community Project: Core funding, includes delivery of a social programme to promote social and emotional wellbeing in Edinburgh and a contribution to core salaries.

Older People’s Service: funding towards a programme of social opportunities and support for older LGBT people.

Helpline: to deliver a Scotland-wide support and information service via telephone, livechat, and email.

Mental Wellbeing Service offers practical and emotional support in one-to-one and group settings. Transfer to Refugee Support Service as permitted by funder.

Working For Change: our National Policy Lead works with the LGBT+ community, providing platforms for individuals and groups to share their knowledge and experience with those in positions to make systemic change.

Counselling Service: to deliver a one-to-one, and group therapy.

29

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

17. Movements in funds (cont.)

Transgender Support Service: to provide a programme of support to transgender and nonbinary people. Included within this fund was flexible funding which has been utilised towards overspends in other restricted projects.

Community Groups: Community Groups: Working to support and develop self-sustaining community groups to provide a safe, inclusive, and affirming environment that focusing on a shared interest. (e.g. basketball, music etc.).

Refugee Support Service: to provide support, information and social opportunities to LGBT: asylum seekers and refugees.

The charity manages its funding to ensure that resources are directed where they will have the greatest impact in meeting community need and delivering agreed outcomes. Where grants provide sufficient flexibility, resources are managed to respond to changing patterns of demand over the course of the year. As a result, expenditure across individual projects may vary from the original budget as staffing, activity, and other resources are reallocated to areas experiencing increased need or to maintain service continuity. Where funding agreements require it, any such changes are made with the funder's prior agreement. This approach enables the charity to make the most effective use of available resources while continuing to deliver the purposes for which funding has been awarded and respond to the evolving needs of LGBTQ+ communities across Scotland.

Purposes of Designated Funds

During the year, the Board of Trustees designated £100,000 of unrestricted reserves to a Designated Fund in support of the organisation’s Sustainable Services Strategy.

The designation reflects the organisation’s ambition to strengthen long-term financial sustainability through investment in service development, income diversification, and organisational resilience. While the organisation finished Year 1 of the strategy in a strong financial position, Trustees recognise that several developing income streams remain at an early stage and their full long-term potential is not yet established.

The designated fund has therefore been created to provide stability and flexibility as the organisation continues to implement its strategic objectives and manage periods of uncertainty and investment. The designation does not represent a legal restriction and the funds remain available for general charitable purposes at the discretion of the Trustees.

30

LGBT HEALTHY LIVING CENTRE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

17. Movements in funds (cont.) Comparative funds:

17. Movements in funds (cont.)
Comparative funds:
At 1 At 31
April 2024 Income Expenditure Transfers March 2025
£ £ £ £ £
Restricted funds:
Core & LGBT Community Programme - 114,007 (122,182) 15,675 7,500
Older People’s Service - 122,830 (128,276) 5,446 -
Helpline - 120,858 (121,949) 1,091 -
Mental Wellbeing Service 17,256 97,656 (104,939) (9,973) -
Working for Change - 88,964 (100,162) 11,198 -
Counselling Service - 195,204 (168,020) 7,816 35,000
Transgender Support Service
 7,204 232,687 (220,689) (7,854) 11,348
Community Groups 23,718 38,371 (46,185) 4,096 20,000
Refugee Support Service
 4,588
 89,243 (93,984) 12,653
 12,500
Total Restricted Funds 52,766 1,099,820 (1,106,386) 40,148 86,348
Unrestricted Funds
General Funds
 288,348
 51,673 (26,395) (40,148)
 273,478
Total Unrestricted Funds 288,348
 51,673 (26,395) -
 273,478
Total Funds 341,114
 1,151,493 (1,132,781) -
 359,826

31