The trustees present their annual report and financial statements for the year ended 30 November 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The objects of the charitable company are to promote equality and diversity for the public benefit.
in particular we aim to achieve this by:
- the elimination of discrimination on the grounds of sexual orientation;
- advancing education and raising awareness in equality; and
- diversity in respect of lesbian, gay and bisexual people.
The activities undertaken include conducting and/or commissioning research on equality and diversity issues and publishing the useful results to the public, and cultivating a sentiment in favour of equality and diversity for lesbian, gay and bisexual people. As well as promoting human rights (as set out in the universal declaration of human rights and subsequent united nations conventions and declarations) and particularly the rights and freedoms of those who face discrimination on the grounds of sexual orientation.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake.
This year we continued our long running ‘Gay Teens Aren’t Sick’ campaign, with a particular focus this on the government’s proposed clinical trial of puberty blockers. While we welcomed the government’s decision to make the ban on puberty blocker prescriptions to children permanent, a direct result of sustained campaigning, we had serious ethical concerns about the proposed clinical trial that accompanied this announcement.
In response, we took a range of coordinated actions including writing to the Secretary of State for Health raising our ethical objections to the proposed trial, attending meetings in Parliament to press our concerns with legislators and organising a demonstration outside of the Department of Health.
Our ‘Best practice, not private’ campaign also continued urging an end to the unregulated private prescription of cross-sex hormones to children, building on our earlier success in restricting puberty blocker prescriptions. This included a public call to ban private prescriptions of cross-sex hormones and ongoing engagement with parliamentarians and health bodies.
In March, we launched a new campaign ‘Adoption, fostering & you’ to provide high quality information, signposting to additional resources and organisations, and deliver the support that potential, and current, LGB foster or adoptive parents need. Our hope is that focusing on LGB adoption and fostering could help create more happy families across the UK.
At the beginning of 2025 we launched our LGB Business Forum, a new initiative providing a dedicated space for LGB professionals, entrepreneurs and business leaders to connect, share experience and support one another. The Forum reflects our recognition that LGB people face distinct challenges in workplace culture and professional life, and that there is real appetite for a network that speaks specifically to their experience, separate from broader LGBT business organisations whose priorities may not reflect those of same-sex attracted people.
In July, they published ‘Compelled Conformity’, a groundbreaking report on the impact of EDI in the workplace which exclusively surveyed LGB people. This Report shows why a disaggregation of the data is vital to report accurately and meaningfully for lesbians, gay men and bisexuals. The report highlighted LGB employees discomfort at being grouped under the broader LGBTQ+ umbrella commonly used in workplace EDI policy and initiatives, how LGB people are being failed by HR departments as they are urged to stay silent on their concerns and how workplace “LGBT” training does not address LGB-specific issues. This work attracted significant attention and contributed to wider public education and debate.
The most significant legal development of the year was the Supreme Court ruling in the For Women Scotland v The Scottish Ministers case. LGB Alliance, alongside Scottish Lesbians and The Lesbian Project, submitted an intervention in this case, which was heard at the UK Supreme Court.
The court ruled that the legal definition of ‘woman’ in the Equality Act 2010 refers to biological sex. This is a landmark judgment with profound implications for the sex-based rights of women including lesbians, and for the interpretation of equality law across Great Britain.
In the wake of this ruling, Kate Barker addressed parliamentarians on the need for EHRC guidance to clarify how public bodies should implement the judgment in practice.
In September LGB International launched. This is a global federation of national lesbian, gay and bisexual (LGB) organisations, of which we are a founding member. This new body will provide a global voice to represent the views of and advocate for LGB people at global level including to UN agencies and multinational institutions. It will support the development of national affiliates in each country so that LGB people can meet, organise and advocate, it will share information, skills and resources and debate current issues relating to LGB people.
Our LGB Helpline for same-sex attracted young people continued to operate and develop throughout the year. This service provides a vital point of contact for young lesbians, gay men and bisexuals who may be struggling or in need of support and information.
The helpline was represented with a stand at the FiLiA conference, raising awareness of the service among a wider audience. We remain committed to growing this provision and ensuring it reaches those who need it most.
Our spokespeople made a number of significant media appearances during the year, helping us reach a wider public audience and contribute to important national debates including appearances on BBC Radio 4’s Woman’s Hour, Any Answers and Antisocial. In addition to this we delivered webinars on a range of topics relevant to LGB people including LGB representation in the media, LGB Rights in Europe and LGB Adoption.
Our Friends’ Network continued to grow and strengthen throughout the year with 36 active Friends Groups across the UK supported by 49 Friends’ Coordinators. These coordinators hosted and attended many social events as representatives of LGB Alliance including two Big Nights Out in Glasgow and Eastbourne, the Darlington International Women’s Day event, and Swansea Council LGBTQ+ History Month event in February.
A highlight of the year for our Friends network was the Coordinators Away Day held in April. This brought together Friends Coordinators from across the country for a day of discussion, reflection and planning. This was an important investment in our Coordinators, who give so much of their time and energy to our work at a local level. It provided an opportunity for peer learning, relationship-building and ensuring that our grassroots network is well-connected to the strategic direction of the organisation.
Other social activities including the launch of very popular Our Book Group and regular mindfulness sessions of Friends Group members.
In November we convened our Gay Men’s Health Committee and launched our ‘Let’s Look After Each Other’ campaign outside of the Department of Health with a research report on how the health and wellbeing of gay and bi men has been deprioritised as the organisations that once supported them turn their focus towards ‘gender affirming care’.
Our team also continued to grow as we recruited a new Campaign Manager and welcomed two new Trustees.
We attended many meetings and conferences throughout the year including political party conferences, AGGP meetings and grassroots conference and events to engage with attendees and discuss our work.
We have continued to grow our supporter base and engage with them regularly through our monthly newsletter. As well as making many improvements and additions to our website to make it more accessible and informative. This including publishing in depth articles on the issues that affect LGB people, making our campaign updates more interactive and publishing reports and consultation submissions.
We are satisfied that this, and the range of other activities we have delivered, demonstrate that we have been effective in promoting the rights and freedoms of those who face discrimination on the grounds of sexual orientation. We look forward to continuing to build on these activities.
The financial results are set out in the following statement of financial activities. The year ended 30 November 2025 shows a net surplus on funds amounting to £13,509 (2024 - surplus of £132,895) giving the charitable company total reserves of £163,972 (2024 - £150,463) to be used in furtherance of its charitable objects.
The Trustees are pleased with how the charitable company has been performing financially and are keen to see its reserves remain robust.
It is the policy of the charitable company that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charitable company’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The organisation is a company limited by guarantee and was incorporated on 28 November 2019. The organisation was awarded charitable status on 20 April 2021.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
All trustees are appointed following rigorous interviews based on the guidance issued by the Charity Commission.
None of the trustees has any beneficial interest in the company.
In accordance with the Articles of Association, the members of the Charity shall be the subscribers to the Memorandum of Association and such other individuals as admitted to membership by the Trustees/Directors in accordance with the Articles. The members guarantee to contribute £1.00 in the event of a winding up.
LGB Alliance consists of nine Trustees, one Chief Executive, seven voluntary policy team members, one Head of Operations, one Supporter Engagement Officer, one Campaign Manager, one freelance Fundraising Co-ordinator, one voluntary Press Officer, one freelance digital marketer and up to 24 volunteers who assist with our helpline, social media, shop, website, research, events and fundraising.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of LGB Alliance for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial statements of LGB Alliance (the charitable company) for the year ended 30 November 2025.
Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charitable company’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charitable company as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
LGB Alliance is a private company limited by guarantee incorporated in England and Wales. The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.
The financial statements have been prepared in accordance with the charitable company, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charitable company is a Public Benefit Entity as defined by FRS 102.
The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include the audit or independent examination fees and costs linked to the strategic management of the charity.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charitable company’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.
None of the trustees (or any persons connected with them) received any remuneration during the year, but 3 of them were reimbursed a total of £2,255 expenses (2024- 3 were reimbursed £4,667).
Details as follows:
2 Trustees - £2,118 Travelling and Accommodation expenses
2 Trustees - £137 General expenses
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The National Lottery grant was provided to assist with the setting up of a helpline. The helpline having now been established and operational.
The Hadley Trust grant was received to assist with development of the helpline and to assist with the ongoing operational costs of running the helpline.
The Legal Fund was set up to cover legal expenses incurred by the charity.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).