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2024-12-31-accounts

Registered number: 02736320 Charity number: 1013557

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1 - 2
Trustees' report 3 - 9
Independent examiner's report 10 - 11
Statement of financial activities 12
Balance sheet 13 - 14
Notes to the financial statements 15 - 31

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Professor Andrew Shennan OBE MBBS MD FRCOG FMedSci, Chairman
Dr Kate Harding MBBS FRCOG, Deputy Chairman (appointed 1 January 2025)
Darren Reece, Treasurer
Professor Jenny Myers PhD MRCOG, Honorary Research Director
Dr Kim Turner BA Hons MBSS MS, Trustee
Dr Carol Lole-Harris MBChB. MSc MRCGP, JP, Trustee
Dr Sarah Winfield BSc Hons MBBS MRCOG, Trustee
Dr Anita Banerjee FHEA FRCP, Trustee
Dr Louise Webster PhD MRCOG FHEA, Trustee
Dr Rosemary Leonard MBE MA MB BChir MRCGP DRCOG, Trustee
Dr Lisa Hinton BA DPhil, Trustee (appointed 1 January 2025)
Dianne Garland FRCM SRN RM ADM PGCEA MSC, Trustee
Vijya Varshani BSc MARLA, Trustee
Rob Crussell, Trustee
Dr Lucy MacKillop BM BCh MA (Oxon.) FRCP FRCOG, Trustee (resigned 1
January 2025)
Honorary Medical Director: Professor Emeritus James Walker; MD FRCP FRCPS MBChB FRCOG
Chief Executive:Marcus Green BA Hons, FRSA, FRSPH
Company registered
number
02736320
Charity registered
number
1013557
Registered office
The Stables
80B High Street
Evesham
Worcestershire
WR11 4EU
Telephone01386 761848
Emailinfo@apec.org.uk
Websitewww.apec.org.uk
Social medialinks https://linktr.ee/apec_uk
Independent examiners
FLB Audit LLP
Chartered Accountants
1010 Eskdale Road
Winnersh Triangle
Wokingham
Berkshire
RG41 5TS

Page 1

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Accountants

Donald Reid Limited 1010 Eskdale Road Winnersh Triangle Wokingham Berkshire RG41 5TS

Page 2

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their annual report together with the financial statements of the Action on Pre-Eclampsia Limited for the year 1 January 2024 to 31 December 2024. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) 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).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The purposes of the charity are as set out in its governing document:

• To educate, inform and advise the public and health professionals about the prevalence, nature and risks of pre-eclampsia and eclampsia;

• To campaign for greater public awareness of the disease and for action to improve methods of detection and treatment; and

• To promote the relief of persons who suffer preeclampsia and to relieve the stress of families of such persons

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

The charity is governed by a Board of Trustees who meet on a regular basis both virtually and face to face. On a day to basis decision making is delegated to the Chief Executive and the small staff based in the Evesham office.

Page 3

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Objectives and activities (continued)

c. Activities undertaken to achieve objectives

• During the year we undertook study days for midwives and student midwives. We provided a free elearning package to increase the number of people reached and raised awareness through our social media channels.

We are enormously grateful to the institutions, midwifery societies and hospitals who hosted us as well as the very many speakers who volunteered their time.

• We ran a highly successful online Annual Conference online to share knowledge and experience. This was attended by a significant number of senior clinicians. This was an opportunity for many of the leading thinkers in the field to come together and discuss progress on research in preeclampsia. We are very grateful for the number of speakers who freely gave their time to this important event which continues to grow in scale and significance year on year. Running this meeting online has proven to be a successful formula and we anticipate growing and developing this as it is both cost and time effective.

• We offered, and continue to offer, support to families affected by preeclampsia through our helpline, email and social media presence. We offer verbal support, a listening ear, contact with others who have been through similar experiences and immediate referral to experts where needed. This has been especially important when mothers to be have been concerned about symptoms they may be getting. On a number of occasions women have telephoned and afterwards have felt empowered to move forward with their treatment. There have been repeated examples throughout the year when we have been able to refer women who have had problems in the past to experts in the field who have been able to advise them. We remain truly grateful to the world leading experts throughout the UK who have continued to support the helpline activities and been able to advise accordingly.

• We continue to offer support to researchers and trials ensuring that the views of women and families are heard at every level. This year has seen an escalation in the number of trials that we are supporting. In the United Kingdom it is often the case that if you wish to apply for research funding, the voice of the patient has to be heard and we have collaborated as co-investigator on a number of trials as well as providing informal and formal advice to others. During the year we undertook a number of study days for midwives and student midwives. We provided a free elearning package to increase the number of people reached and raised awareness through our social media channels.

d. Main activities undertaken to further the Company's purposes for the public benefit

The main activities of the charity have been to:

Page 4

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance

a. Main achievements of the Company

Training for Midwives

During the year we held a number of Study Days:

Haywards Heath 13/03/24 41 delegates

Speakers: Marcus Green, Dr Heather Brown, Dr Rebecca Whybrow, Joe Russell (parent), Jane Plumb, Dr Antoinette Johnson

Dartford 23/05/24 52 delegates

Speakers: Marcus Green, Dr Kate Harding, Mr Karan Sampat, Sarah Falkland (parent), Sadie Waller

Preston 15/07/24 70 delegates

Speakers: Marcus Green, Prof Jenny Myers, Natalie Barry, Suzi (parent), Dr Emma Ingram, Kate Upton, Catherine Cmiel, Lisa Cook

Online Training

After a radical overhaul of the training in 2018 to our training programme, online training has bedded in well. The course was written by experts led by trustee Prof Kim Turner and a team who contributed from throughout the world. The course is aimed at midwives, though GP’s and AHP’s have also participated.

This has supported our belief that pre-eclampsia is a global issue and our resources need to be made available freely where they are most needed.

Research

APEC is involved in research into the causes, treatments and development of knowledge about pre-eclampsia. We firmly believe that the patient voice has to be at the heart of research and without it, research is much harder and has poorer outcomes.

We are involved at every stage from study design through to publication and post publication dissemination to a wider audience.

This was a year with many new papers and we were proud to collaborate on a number of exciting outputs including

Detection and Control of Pregnancy Hypertension Using Self-Monitoring of Blood Pressure With Automated Telemonitoring: Cost Analyses of the BUMP Randomized Trials

Published in Hypertension, January 23rd 2024,

Authors Helen E. Campbell, Lucy C. Chappell, Richard J. McManus, Katherine L. Tucker, Carole Crawford, Marcus Green and Oliver Rivero-Arias

Page 5

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance (continued)

and

Self-monitoring blood pressure in Pregnancy: Evaluation of health professional experiences of the BUMP trials Published in Pregnancy Hypertension, March 2024

Authors Alison Chisholm, Katherine L Tucker, Carole Crawford, Marcus Green, Sheila Greenfield, James Hodgkinson, Layla Lavallee, Paul Leeson, Lucy Mackillop, Christine McCourt, Jane Sandall, Hannah Wilson, Lucy C Chappell, Richard J McManus, Lisa Hinton

Helpline

Our helpline has continued to offer support primarily to parents; we have seen a considerable rise in contacts over the year. We have attributed this to concern over covid. We have especially seen a growth in calls from fathers to be. Where appropriate calls have been passed to our experts and we thank the very many clinical leaders who have taken cases on our behalf, often at a point of crisis and out of hours.

We have been called in to help on significantly complex problems where parents need support to get reports out of the NHS, especially where a baby has died. These cases require patience and diligence and can take many months of work and support.

We continue to recognize the need for holistic care that includes the whole family and we work to support partners as well as sufferers.

Our Annual Conference – The UK meeting on Hypertension in Pregnancy

This meeting saw a significant attendance and including presentations from Prof Andrew Shennan, Prof Emeritus James Walker, Prof Stefan Hansson, Dr Charlea Williams, Prof Pensee Wu, Dr Suchita Nadkarni, Dr Stephanie Worton, Chileshe Mabula-Bwayla, Prof Amarnath Bhide, Dr Katherine Tucker, Dr James Goadsby, Dr Tunde Montgomery-Csoban, Milly Wilson, Prof Lucy Chappell, Prof Douglas Kell, Prof Asma Khalil, Prof Lisa Hinton, Celine Camilleri, Jane Plumb, Prof Annetine Staff, Dr Katy Kuhrt, Dr Joylene Dalmeida, Layla Lavallee

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 6

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

b. Reserves policy

In the trustees’ view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.

The trustees propose to maintain the charity’s reserves at a level which is at least equivalent to six months' operational expenditure and have done so having regards to its manner of operation of likely funding streams.

The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity’s continuing obligations on a quarterly basis at their trustee meeting.

Trustees are content that reserves are at a satisfactory level given the size, scope and risks to the charity at the current time. The trustees plan that the charity is a going concern and have no uncertainties other than managed risks about this.

Structure, governance and management

a. Constitution

Action on Pre-Eclampsia Limited is registered as a charitable company limited by guarantee and was set up by a Trust deed.

Page 7

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Structure, governance and management (continued)

b. Methods of appointment or election of Trustees

The charity is a company and charity and follows the legislation pertaining to both. The charity is governed by its Articles and Memorandum in a trust document from 1992. Trustees are satisfied that these documents meet the needs of the charity, now and into the future.

Trustees are appointed from within the membership. The governing document allows for between 5 and 13 trustees and there are currently 15. A vote at the AGM in 2020 allowed for a wider trustee board during the pandemic and in the aftermath.

To appoint trustees, APEC follow the Charity Commission guidelines. Specifically, we:

Page 8

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes 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. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on _______ and signed on their behalf by: 18 Sep 2025

Professor Andrew Shennan OBE MBBS MD FRCOG FMedSci

(Chair of Trustees)

Page 9

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Independent Examiner's Report to the Trustees of Action on Pre-Eclampsia Limited ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and Basis of Report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts 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 accounts 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 accounts to be reached.

Page 10

ACTION ON PRE-ECLAMPSIA LIMITED (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report. 18 Sep 2025 Dm R

Signed:

Dated:

Daniel Reid FCA

FLB Audit LLP Chartered Accountants 1010 Eskdale Road Winnersh Triangle Wokingham RG41 5TS

Page 11

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2024
£
29,529
194,601
6,606
230,736
51,453
175,398
226,851
3,885
301,459
3,885
305,344		 Total
funds
2024
£
29,529
194,601
6,606
230,736
51,453
175,398
226,851
3,885
301,459
3,885
305,344		 Total
funds
2023
£
72,074
172,050
3,040
247,164
23,083
145,783
168,866
78,298
223,161
78,298
301,459

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 15 to 31 form part of these financial statements.

Page 12

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee) REGISTERED NUMBER: 02736320

BALANCE SHEET AS AT 31 DECEMBER 2024

Note
Fixed assets
Tangible assets
12
Current assets
Stocks
13
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
17
Unrestricted funds
17
Total funds		 61,291
39,877
268,627
369,795
(65,662)		 2024
£
1,211
1,211
304,133
305,344
305,344
305,344
-
305,344
305,344		 1,314
25,228
275,488
302,030
(1,509)		 2023
£
938
938
300,521
301,459
301,459
301,459
-
301,459
301,459

Page 13

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee) REGISTERED NUMBER: 02736320

BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on _______ and signed on their behalf by: 18 Sep 2025 nt

Professor Andrew Shennan OBE MBBS MD FRCOG FMedSci

(Chair of Trustees)

Page 14

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. General information

The charity is a company limited by guarantee and is incorporated in England and Wales with the company registration number 02736320 and the registered charity number 1013557.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Action on Pre-Eclampsia Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the Company's accounting policies.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Company which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 15

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

2.6 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Page 16

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.10 Financial instruments

The Company 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 17

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

3. Income from donations and legacies

Unrestricted
funds
2024
£
Donations
28,821
Grants
708
29,529
Unrestricted
funds
2023
£
Donations
58,074
Grants
14,000
72,074
4.
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2024
£
Marathon income and other fundraising events
99,739
Unrestricted
funds
2023
£
Marathon income and other fundraising events
124,090		 Total
funds
2024
£
28,821
708
29,529
Total
funds
2023
£
58,074
14,000
72,074
Total
funds
2024
£
99,739
Total
funds
2023
£
124,090

Page 18

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

4. Income from other trading activities (continued)

Income from non charitable trading activities

Unrestricted
funds
2024
£
Charity trading income - blood pressure monitors and books
94,862
Unrestricted
funds
2023
£
Charity trading income - blood pressure monitors and books
47,960		 Total
funds
2024
£
94,862
Total
funds
2023
£
47,960

5. Investment income

Unrestricted
funds
2024
£
Investment income - bank interest receivable
6,606
Unrestricted
funds
2023
£
Investment income - bank interest receivable
3,040		 Total
funds
2024
£
6,606
Total
funds
2023
£
3,040

Page 19

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6. Expenditure on raising funds

Costs of raising voluntary income

Unrestricted
funds
2024
£
Marathon costs
10,947
Study day event costs
794
Publicity, brochures and material
72
11,813
Unrestricted
funds
2023
£
Marathon costs
6,945
Study day event costs
370
Publicity, brochures and material
1,032
8,347
Fundraising trading expenses
Unrestricted
funds
2024
£
Miscellaneous fundraising costs
3,861
Unrestricted
funds
2023
£
Miscellaneous fundraising costs
2,420		 Total
funds
2024
£
10,947
794
72
11,813
Total
funds
2023
£
6,945
370
1,032
8,347
Total
funds
2024
£
3,861
Total
funds
2023
£
2,420

Page 20

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6. Expenditure on raising funds (continued) Other trading expenses

Unrestricted
funds
2024
£
Purchases
35,779
Other trading expenses (continued)
Unrestricted
funds
2023
£
Purchases
12,316		 Total
funds
2024
£
35,779
Total
funds
2023
£
12,316
7.
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2024
£
Direct costs
175,398
Unrestricted
funds
2023
£
Direct costs
145,783		 Total
2024
£
175,398
Total
2023
£
145,783

Page 21

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

7. Analysis of expenditure on charitable activities (continued)

Summary by expenditure type

Expenditure on charitable activities
Expenditure on charitable activities
8.
Analysis of expenditure by activities
Charitable activities
Charitable activities		 Staff costs
2024
Depreciation
2024
£
£
138,743
337
Staff costs
2023
Depreciation
2023
£
£
66,536
327
Activities
undertaken
directly
2024
£
118,738
Activities
undertaken
directly
2023
£
61,142		 Other costs
2024
£
36,318
Other costs
2023
£
78,920
Support
costs
2024
£
56,660
Support
costs
2023
£
84,641		 Total
2024
£
175,398
Total
2023
£
145,783
Total
funds
2024
£
175,398
Total
funds
2023
£
145,783

Page 22

(A company limited by guarantee)

ACTION ON PRE-ECLAMPSIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

8. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
International development
Travel and subsistence
Marketing and advertising of charitable services
Expert meetings and study day costs
Website
Leaflet costs		 Total
funds
2024
£
104,073
-
4,707
3,075
-
6,338
545
118,738		 Total
funds
2023
£
49,916
4,410
2,329
1,617
150
2,180
540
61,142

Page 23

(A company limited by guarantee)

ACTION ON PRE-ECLAMPSIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

8. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Depreciation
Staff training
Management consultancy
Governance - accountancy and independent examination
Legal and professional fees
Bank charges
IT support
Rent
Light, heat and power
Telephone, fax and internet
Stationery and printing
Liability and contents insurance
Resource costs
Governance costs - Trustees' espenses reimbursed
Independent examiner's remuneration
Fees payable to the Company's independent examiner for the independent
examination of the Company's annual accounts		 Total
funds
2024
£
34,670
337
1,627
-
1,490
1,262
70
3,405
6,600
1,103
655
892
407
3,155
987
56,660
2024
£
1,200		 Total
funds
2023
£
16,620
327
22
46,901
1,087
35
60
5,071
6,320
1,678
738
1,247
465
3,775
295
84,641
2023
£
1,080

9. Independent examiner's remuneration

Page 24

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2024
£
126,646
8,384
3,713
138,743		 2023
£
64,757
-
1,779
66,536

The average number of persons employed by the Company during the year was as follows:

Engaged on fundraising activities
Engaged on management and administration		 2024
No.
2
1
3		 2023
No.
2
1
3

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

In the band £80,001 - £90,000

2024 2023
No. No.
1 -

During the period key management personnel received salary of £80,800 (2023: £19,175) and pension contributions of £2,424 (2023: £574).

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .

During the year ended 31 December 2024, expenses totalling £ 987 were reimbursed or paid directly to 3 Trustees (2023 - £295 to 3 Trustees) . The expenses reimbursed related to travel to study days in their capacity as medical experts and did not relate to the performance of the duties of trustees.

Page 25

(A company limited by guarantee)

ACTION ON PRE-ECLAMPSIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

12.
Tangible fixed assets
Cost or valuation
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
13.
Stocks
Finished goods and goods for resale
14.
Debtors
Due within one year
Other debtors
Prepayments and accrued income		 2024
£
61,291
2024
£
13,580
26,297
39,877		 Plant and
machinery
£
1,665
610
2,275
727
337
1,064
1,211
938
2023
£
1,314
2023
£
9,510
15,718
25,228

Page 26

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

15. Creditors: Amounts falling due within one year

Trade creditors
Accruals and deferred income
Financial instruments
Financial assets
Financial assets measured at amortised costs through income and
expenditure
Financial liabilities
Other financial liabilities measured at amortised cost through income and
expenditure		 2024
£
255
65,407
65,662
2024
£
282,207
2024
£
1,469		 2023
£
-
1,509
1,509
2023
£
284,998
2023
£
1,509

16. Financial instruments

Financial assets measured at amortised cost through income and expenditure comprise bank and other debtors.

Other financial liabilities measured at amortised cost through income and expenditure comprise trade creditors and accruals.

Page 27

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

17.
Statement of funds
Statement of funds - current year
Unrestricted funds
Designated funds
Redman Walker Award Fund
General funds
General Funds - all funds
Total Unrestricted funds		 Balance at 1
January
2024
£
19,500
281,959
301,459		 Income
£
-
230,736
230,736		 Expenditure
£
-
(226,851)
(226,851)		 Balance at
31
December
2024
£
19,500
285,844
305,344

The Charity set up the Redman Walker Award in 2017. The trustees have created a designated fund in order to finance the Redman Walker Award, which has been designed to recognise the efforts of young researchers. The award will work on an annual cycle with up to two awards of £500 a year.

Page 28

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Redman Walker Award Fund
General funds
General Funds - all funds
Total Unrestricted funds		 Balance at
1 January
2023
£
19,500
203,661
223,161		 Income
£
-
247,164
247,164		 Expenditure
£
-
(168,866)
(168,866)		 Balance at
31
December
2023
£
19,500
281,959
301,459

18. Summary of funds

Summary of funds - current year

Designated funds
General funds		 Balance at 1
January
2024
£
19,500
281,959
301,459		 Income
£
-
230,736
230,736		 Expenditure
£
-
(226,851)
(226,851)		 Balance at
31
December
2024
£
19,500
285,844
305,344

Page 29

ACTION ON PRE-ECLAMPSIA LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

18. Summary of funds (continued)

Summary of funds - prior year

Balance at
Balance at 31
1 January December
2023 Income Expenditure 2023
£ £ £ £
Designated funds 19,500 - - 19,500
General funds 203,661 247,164 (168,866) 281,959
223,161 247,164 (168,866) 301,459
Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted Total
funds funds
2024 2024
£ £
Tangible fixed assets 1,211 1,211
Current assets 369,795 369,795
Creditors due within one year (65,662) (65,662)
Total 305,344 305,344
Analysis of net assets between funds - prior period
Unrestricted Total
funds funds
2023 2023
£ £
Tangible fixed assets 938 938
Current assets 302,030 302,030
Creditors due within one year (1,509) (1,509)
Total 301,459 301,459

19. Analysis of net assets between funds

Page 30

ACTION ON PRE-ECLAMPSIA LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

20. Pension commitments

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £3,713 (2023 - £1,779) No sums were outstanding within liabilities at either the current or prior period end date.

Page 31

SuiteFiles Document Digitally signed by SuiteFiles Digitally signed by SuiteFiles Document Document SigningSigning Signing Reason: Signature requestedReason: Signature requestedLocation: User IP : 51.179.202.109Location: User IP : 41.33.172.126Date: 2025.09.18 11:01:13Date: 2025.09.18 08:04:32