## **The Society for Reproductive and Infant Psychology**
## **Charity No. 1013235**
## **Trustees' Report and Unaudited Accounts**
**31 March 2025**
**The Society for Reproductive and Infant Psychology Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Statement of Cash flows|7|
|Notes to the Accounts|8 to 13|
|Detailed Statement of Financial Activities|14 to 15 to|
Page 1
**The Society for Reproductive and Infant Psychology Trustees Annual Report**
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1013235**
## **Trustees**
The following trustees served during the year:
F. Alderdice
S. Ayers
E. Bielawska-Batorowicz
R. Caparros-Gonzalez
N. Carone
Z. Darwin
V. Fallon
S. Garthus-Niegel
L. Hayes A. Horsch
J. Iles
C. Lafarge
C. Martin
S. Nakic-Rados
J. Newham
C. Power
M. Redshaw
L. Seefeld
K. Sheen
## **Accountants**
Accounting Hut (Romsey) Limited 4 Latimer Steet Romsey SO51 8DG
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees 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).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
**The Society for Reproductive and Infant Psychology Trustees Annual Report**
Signed on behalf of the charity's trustees
L. Hayes Trustee 26 August 2025
Page 3
**The Society for Reproductive and Infant Psychology Audit Report Unqualified**
## **Independent Auditor's Report to the Trustees of The Society for Reproductive and Infant Psychology**
## **Opinion**
We have audited the accounts of The Society for Reproductive and Infant Psychology (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the Notes to the Accounts, 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 FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts:
- give a true and fair view of the state of the charity's affairs as at 31 March 2025 ,and of its profit/loss for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **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 Auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard and we have fulfilled our other 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 accounts, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the accounts 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 group and parent charity's ability to continue as a going concern for a period of at least 12 months from when the accounts 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.
## **Other information**
The other information comprises the information included in the annual report, other than the accounts and our auditor’s report thereon. The trustees are responsible for the other information.
Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts 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 accounts or a material misstatement of the other information. 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.
Page 4
**The Society for Reproductive and Infant Psychology Audit Report Unqualified**
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the accounts is inconsistent in any material respect with the trustees' report; or
- sufficient accounting records have not been kept; or
- the accounts are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the trustees' responsibilities statement found in the trustees' report, the trustees are responsible for the preparation of accounts which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.
In preparing the accounts, 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 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 accounts**
We have been appointed under the Charities Act 2011, s. 145 and report in accordance with the regulations made under the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the accounts 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 accounts.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of this report**
This report is made solely to the charity's trustees, as a body, in accordance Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' 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 trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Accounting Hut (Romsey) Limited, Accountants and Statutory Auditors
Page 5
**The Society for Reproductive and Infant Psychology Audit Report Unqualified**
4 Latimer Steet
Romsey
SO51 8DG 26 August 2025
Accounting Hut (Romsey) Limited is eligible for appointment as auditor in terms of the Companies Act 2006, s.1212.
Page 6
**The Society for Reproductive and Infant Psychology Independent Examiners Report**
## **Independent Examiner's Report to the trustees of The Society for Reproductive and Infant Psychology**
I report to the trustees on my examination of the financial statements of The Society for Reproductive and Infant Psychology for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Duncan Rogers MAAT Accounting Hut (Romsey) Limited 4 Latimer Steet Romsey
SO51 8DG 26 August 2025
Page 7
**The Society for Reproductive and Infant Psychology Statement of Financial Activities**
## **for the year ended 31 March 2025**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
7
**Total**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|
|||**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|
||||||
|||(1)|(1)|-|
|||75,461|75,461|19,589|
|||75,460|75,460|19,589|
||||||
|||36,259|36,259|38,643|
|||7,637|7,637|7,691|
|||43,896|43,896|46,334|
|||-|-|-|
|||31,564|31,564|(26,745)|
|||-|-|-|
|||31,564|31,564|(26,745)|
||||||
|||31,564|31,564|(26,745)|
||||||
|||47,919|47,919|74,664|
|||79,483|79,483|47,919|
||||||
||||||
||||||
Page 8
**The Society for Reproductive and Infant Psychology Balance Sheet**
## **at 31 March 2025**
|**at 31 March 2025**|||
|---|---|---|
|**Charity No. 1013235**
**Current assets**
Cash at bank and in hand
**Creditors:**Amount falling due within one year
9
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
10
**Unrestricted funds**
10
General funds
**Reserves**
10
**Total funds**
Approved by the trustees on 26 August 2025|**2025**
**£**
79,962
79,962
(479)
79,483
79,483
79,483
79,483
79,483
79,483
79,483|**2024**
**£**
48,399|
|||48,399
(480)|
|||47,919
47,919|
|||47,919|
|||47,919|
|||47,919|
|||47,919|
|||47,919|
||||
And signed on their behalf by:
L. Hayes Trustee 26 August 2025
Page 9
**The Society for Reproductive and Infant Psychology Notes to the Accounts**
## **for the year ended 31 March 2025**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 10
**The Society for Reproductive and Infant Psychology Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 11
**The Society for Reproductive and Infant Psychology Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 12
**The Society for Reproductive and Infant Psychology Notes to the Accounts**
## 2 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Charitable activities
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
4
**Income from charitable activities**
Conference receipts
Journal fees and royalties
Membership subscriptions|**Unrestricted**
**£**
(1)
(1)
**Unrestricted**
**£**
24,704
46,977
3,780
75,461|**Unrestricted**
**funds**
**2024**
**£**
19,589
19,589
38,643
7,691
46,334
(26,745)
(26,745)
(26,745)
74,664
47,919
**Total**
**2025**
**£**
(1)
(1)
**Total**
**2025**
**£**
24,704
46,977
3,780
75,461|**Total funds**
**2024**
**£**
19,589|
|---|---|---|---|
||||19,589
38,643
7,691|
||||46,334|
||||(26,745)|
||||(26,745)|
||||(26,745)
74,664|
||||47,919|
||||**Total**
**2024**
**£**
-|
||||-|
||||**Total**
**2024**
**£**
7,547
11,642
400|
||||19,589|
Page 13
**The Society for Reproductive and Infant Psychology Notes to the Accounts**
## 5 **Expenditure on charitable activities**
|_Expenditure on charitable_
_activities_
Conference receipts
Journal fees and royalties
Membership subscriptions
Grants made
_Governance costs_
6
**Analysis of grants**
**Activity or programme**
Bursaries and prizes
Grants made
**Activity or programme**
Bursaries and prizes
Grants made
7
**Other expenditure**
General administrative costs
Legal and professional costs|**Unrestricted**
**£**
20,229
1,936
3,135
10,959
36,259
**Grants to**
**Individuals**
**£**
8,341
2,618
10,959
**Grant**
**funding of**
**activities**
**£**
8,341
2,618
10,959
**Unrestricted**
**£**
1,465
6,172
7,637|**Total**
**2025**
**£**
20,229
1,936
3,135
10,959
36,259
**Total**
**2025**
**£**
8,341
2,618
10,959
**Total**
**2025**
**£**
8,341
2,618
10,959
**Total**
**2025**
**£**
1,465
6,172
7,637|**Total**
**2024**
**£**
33,017
1,908
-
3,718|
|---|---|---|---|
||||38,643|
||||**Total**
**2024**
**£**
2,218
1,500|
||||3,718|
||||**Total**
**2024**
**£**|
||||2,218|
||||1,500|
||||3,718|
||||**Total**
**2024**
**£**
1,365
6,326|
||||7,691|
## 8 **Staff costs**
No employee received emoluments in excess of £60,000.
Page 14
**The Society for Reproductive and Infant Psychology Notes to the Accounts**
- 9 **Creditors:**
amounts falling due within one year
|Accruals
10 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
11 **Analysis of net assets between funds**
Net current assets
12 **Reconciliation of net debt**
Cash and cash equivalents
Net debt||**2025**
**£**||**2024**
**£**|
|---|---|---|---|---|
|||479||480|
||**At 1 April**
**2024**
47,919
47,919|479
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
75,460
75,460
**Unrestricted**
**funds**
**£**
78,492
78,492
**At 1 April**
**2024**
**£**|**Resources**
**expended**
**£**
(43,896)
(43,896)
**Restricted**
**funds**
**£**
991
991
**Cash flows**
**£**|480|
|||||**At 31**
**March**
**2025**
**£**
79,483|
|||||79,483|
|||||**Total**
**£**
79,483|
|||||79,483|
|||||**At 31**
**March**
**2025**
**£**|
|||48,399|31,563|79,962|
|||48,399
48,399|31,563
31,563|79,962|
|||||79,962|
||||||
Page 15
**The Society for Reproductive and Infant Psychology Statement of Cash flows for the year ended 31 March 2025**
|**Cash flows from operating activities**
**Net income/(expenditure) per Statement of Financial Activities**
**Adjustments for:**
Decrease in trade and other payables
**Net cash provided by/(used in) operating activities**
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase/(decrease) in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2025**
**£**
31,564
(1)
31,563
-
-
31,563
48,399
79,962|**2024**
**£**
(26,745)
-|
|---|---|---|
|||(26,745)|
|||-|
||||
|||-|
||||
|||(26,745)|
|||75,144|
|||48,399|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|79,962|48,399|
||||
||79,962|48,399|
Page 16
**The Society for Reproductive and Infant Psychology Detailed Statement of Financial Activities**
## **for the year ended 31 March 2025**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Conference receipts
Journal fees and royalties
Membership subscriptions
**Total income and endowments**
**Expenditure on:**
Charitable activities
Conference receipts
Journal fees and royalties
Membership subscriptions
Grants made
**Total of expenditure on charitable**
**activities**
General administrative costs,
including depreciation and
amortisation
Bank charges
General insurances
Software, IT support and related
costs
Legal and professional costs
Accountancy and bookkeeping
Management charges
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income/(expenditure)**
**Net income/(expenditure) before**
**other gains/(losses)**|**Unrestricted**
**funds**
**2025**
**£**
(1)
(1)
24,704
46,977
3,780
75,461
75,460
20,229
1,936
3,135
10,959
36,259
36,259
551
118
796
1,465
540
5,632
6,172
7,637
43,896
-
31,564
31,564|**Total funds**
**2025**
**£**
(1)
(1)
24,704
46,977
3,780
75,461
75,460
20,229
1,936
3,135
10,959
36,259
36,259
551
118
796
1,465
540
5,632
6,172
7,637
43,896
-
31,564
31,564|**Total funds**
**2024**
**£**
-|
|---|---|---|---|
||||-|
||||7,547
11,642
400|
||||19,589|
||||19,589
33,017
1,908
-
3,718|
||||38,643|
||||38,643
669
118
578|
||||1,365|
||||510
5,816|
||||6,326|
|||||
||||7,691|
||||46,334
-|
||||(26,745)|
||||(26,745)|
Page 17
**The Society for Reproductive and Infant Psychology Detailed Statement of Financial Activities**
|**The Society for Reproductive and Infant Psychology**
**Detailed Statement of Financial Activities**||||
|---|---|---|---|
|Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|-
31,564
47,919
79,483|-
31,564
47,919
79,483|-|
||||(26,745)|
||||74,664|
||||47,919|
Page 18