COIIPANY REGISTRATION NUPABER: 04130579 CHARITY REGISTrATION NUMBEIL. 1086462 Natural Family Planning Teachers Association Company Limited by Guarantee Financial Statements 31 December 2023 GORDON DOWN ACCOUNTANTS Chartered accountsnt & ststutory auditor Temple Court 13a Cathedral Road Cardiff CF119HA
Natural Family Planning Teachers Association Company Limfted by Guarantee Financlal Statements Year ended 31 December 2023 Page Trustees, annual report (incorporating the directorfs report) Independent examinerfs report to the members Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 10 11 12 13-18
Natural Family Planning Teachers Association Company Llmltsd by Guarantee Trustees. Annual Report {Incorporating the Dlrectotrs Report) Year ended 310ec8mber 2023 The trustees, who are also the directors for the purposes of company law, present their POrt and the financial statements of the charity for the year ended 31 December 2023. Refernnce and admlnlstratlve detalls Regl8tered charfty name Natural Family Plannlng Teachers Assoclatlon Charfty regl8trdtlon number 1086462 Company reglstratlon number 04130579 Prlnclpal office and reglstered offlce Temple Court 13a Cathedral Road Cardiff CF119HA The truste88 Christine Berge88 Ruth Young Carolyn Kerr Lillan Walero Imose Itua Accountsnt Gordon Down Accountants Temple Court 13a Cathedral Road Cardiff CF119HA
Natural Family Planning Teachers Association Cornpany Llmlted by Guarantee Trustees. Annual Report (Incorporallng the Dlrectorfs Report) (¢Kd) Year •ndad 31 December 2023 Structure. gov6rnance and management Governlng Document The organlsatbn Is a charitable company limited by guarantee. Incorporated on 22 December 2000 and reglstsred as a charity in 1984. The company Was established under a Memorandum of Associatlon which establlshed the objectives and powers of the charitable company and it govemed under its Articles of Associalion. Recrultmont and Appolntmmt ol Tru8teo• The directors of the company are also charlty truste88 for the purpose of charlty law and under the company's Artlcle8 are knc6vn as members of the Management Board. Under the requlrernents of the norandum and Artides of Associthn, the members of the Managemant Board ar8 elected to 8erve for a perlod of 3 yoar8 after whkh they must be rfrelected at the next Annual General Meellng. All members of the Management Commlttee glve their tlme voluntarlly and recelved no benefft8 from the charlty. Trustee Induthn and tralnlng Trustses are already famillar wlth the prKknI work of the charity. Addftlonally, new trustees are advlsed of. Tho obligallons of Management Commlttee mem The rnain documents whlch set out the operational framtrwork for the charfty Indudlng the Memorandum and A189 Re80urcing and th8 current financial posltlon as Set out in the latest published accounts and quarterly management reports. Future plans and obJethe8. Oryanl8atlonal structurn The Charity is govemed by tt8 Tru8t888, who meet reguhrty to revlew all As8oclation affalrs. Kay managemont remun•rntk>n The board of Trustees are consldered to be the key management personnel of the Charlty. Details of payments tolfrom Trustees are disclosed in note 15 to the accounts. Payments to key management personnel are given in note 14. The level of payment made to all key management personnel is revlewed annually by the Trustee8. Rknk Managément The Management Committee ha8 conducted a review of the major rlsks to which the charity is exp088d. A risk registsr has b8en estsblished and is updated annualty at the management meeting 22 FebNary 2021. Where approprfate, systems or procedures have been established to mttlgate the rlsks the charty Pollcy StatemenL' Our commllment The NFPTA Is committed to the responsible identification and management of risks which may arise during the delivery of services and the general management of the charity. Specifically, we will review risk once annually at Management meetings.
Natural Family Planning Teachers Associatlon Company Umlted by Guarnntee Trustees. Annual Report (Incorpornffjng the Dlroctofs Report) fconttnued) Year anded 31 Deeamber 2023 Proceduros: A risk management plan is malntained for Jr assoCi10n whth lists Identified rlsks and actions we wlll take to control or rninimise those risk8. The management team are responslble for deVelong and maintalning the rfsk management Create a strategic plan, key aim8, obJectiv88 and Prforfts Flnanclal controkn: Age financlal procedures; revl8w regularly reserves & investmenL Cash flow •enBltlvllla8: En8ure adequate InfomiaJon flow, monltor arrangements & rewrt8; cor*lder diverslfication. Inva8trnents: Review & agree Investment pollcy: obtaln profesglon81 advice; con8lder dlverslty, prudence & liquidlty. Imp5ement adequate r888rve8 policy. Frnudl•rror: Revlew financial conlrol8. Rohtlomhlp wlth fundern: Ensure regular contsct and brlefings to rnar funders. Report fvlly on project8, meet fundern Terrro and Condltlon8. Compllance wlth l•gl8latlon: Idenbfy key legayreguktory requlrements; monltor legal changes. ObltIveS and actlvltl Purp08M and alm8 The alm8 and objects of the charlty are: To provide a teaching, lecturing and trainirvJ 8ervke in Natural Famlty Planning and Fertlllty Awareness education for women, couples, heallhcare professionals, hospltals and univer8ttles. We are committed to promotlng Fertilty Awareness 8du¢aiion through the dlssemlnation of knowledge and provision of teacher tralning courses. The Assoclatlon embraces dlversity by creating an accesslbte and supwting learning envlronment showing respect to all.
Natural Family Planning Teachers Association Company Limlted by Guarnntse Tru8teeg' Annual Report (Incorporatlng the Directovs Report) (condnuo Year ended 31 Decombor 2023 Achlevoments and p•rfornMnce The NFPTA management committee are pleased to report the continulng achievements and alms of the Association. We have Increasing Interest In our onllne NFP teachers tralnln8 course. We tralned 39 students In 2023, 43 In 2022 and 35 students in 2021. All continents are represented and this year, countrle5 Include: Australla, Israel, Portugal, Tasmanla and UL We have trained over 300 teachers slnce the onllne course began In 2012. There Is an actlve waltlng IFst and we now have 9 tutors to asslst In tralning students. Our tutors are international from the UK, Gemlany, Belarus Australla. Spon50rshlps are offered and the Assodatlon are grdtefvl for the generous donatlon from a past teacher and member- Dr Arnall, enablln8 thls supporttve endeavour. Followlng efforts by Dr Itu, we are hopln8 to sponsor NFP teathers In Tasmanla to spread thls valuable knowledge In a country lacking In resources and wlth very Ilmlted knowledge In thls regard. We contlnue to update the onllne course and Include well researched and Infonnatfve content, such as pharmaceutlcal lrnpacts on mucus, by Dr Arevlk Afvazova. Followin8 our Epigenetlcs and Fertlllty presentatlon In October 2021, Dr Monlka Dowejko has presented on Eplgenetics and Its Impart on Autlsm to be Included In our onllne course and member forum on the webslte. The Assoclatlon held Its annual AGM and Skllls update day last October 2022, vla dlgltal format, with presentstlon by an experlenced mldwlfe and Bllllngs teacher on the Billings method. Lola Ornato shared charts and explalned in detall Blllings use for NFP, wlth a focus on prtrmenopause. The Assodatjon have commlssloned a Research Project entltled: "Percelved beneffts and challenges of Fertlllty Awareness and menstrual cycle chartln8: physlcal. psychological and 5plrituaf Dr Agata Kowalskl Is leadin8 wfth support from Dr Imose Itu and Llllan Wakro RGN Research Nurse. Research and work In progress contlnues on thls Important subject. Dr Imose Itu and Dr Monlka Dowejo, both commfttee members, are In the process of presenting papers for the November 2024 Bel8ian conference and we awalt conflrniatlon from the organlsers In respect of thls projert. Dr Itu Is also showcasln8 NFP at the Global Youn8 Womerfs Leaders conference at Hope Univer51ty In Uverpool thIs October and the NFPTA are very pleased to part sponsor this endeavour.
Natural Family Planning Teachers Association Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (continued) Year ended 31 December 2023 Achievements and performance (continued) GL . IIIIL WiIMEN LEIIDEftSMIP SUMMIT 2023 ThEME- FEMIIIE.'LEAn%B5MIWLqIBIIL IMPACT A further inspiring project of the NFPTA is collaboration with Read Your Body App. The management committee, after extensive discussion and review, unanimously agreed to endorse this App. Our committee member Lisa Sherrratt has spearheaded efforts in this direction and reports a5 follows: By working in collaborntlon with Read Your Body we hopefvlly make the NFPTA UK method more widely ovailable ond attrart more users to learning and using our method. We would huve our details on the Read Your Body website and in return have their infvrmation on our website. We would also ensure that any instrurtors are also oware of how to use the app if they would like to do so. More information can befvund about Reod Your Body on their website - htt www.read urb Carolyn Kerr edits the production and publication of a bi-annual newsletter for members and includes diverse content within the field; 2022 content including: PCOS, Billings report from Lola Ornato , in support of AGM presentation; Dr Buadi reports on unexpected benefits of cycle charting including PCOS and PMS. Dr Phil Boyle videos, IEEF Summary from Bilbao and personal stories. Our Spring 2023 edition included: common cycle issues post hormonal contraception, healthy menstrual cycles; Nutrition for healthy Fertility. Carolyn has been working on an additional project, along with Eric, our Administrator, in respect of compiling a resource document for enquirers and teacher5 on many varied aspects of NFP and Natural fertility. This valuable resource document has been included in one of our newsletter and website as an aid to teachers and those requiring further information
Natural Family Planning Teachers Association Company Llmlted by Guarantse Trustees. Annual Report (Incorporatlng the Dlrectorfs Report) {conrfnued) Yoar ondod 31 December 2023 Achlevements and porfomianco (contlnued Webslte trafflc continues to Improve wlth numbers close to slx thousand annually and vlsltatlons from over 150 countrles. We support enqulrers searchln8 for quallfied teachers and request members get In touch through the webslte If they would be able to asslst In thls area. Ruth Youn8 spends conslderable tlme In Ilnkin8 enqulrers wlth teachers and thls Is a vltal part of our servlce. We are pleased to report that a new, streamllned Ilve membershlp document is currently work In progress to asslst In thls work. We contlnue to recelve the professlonal support and asslstance from our Admlnlstrator Erlc Regala, who undertakes many dutles In support of the NFPTA: webslte and enqulrles., For the last three year5, the volunteer management committee have held regular zoom management meetlngs contlnulng the Assoclatlons alms and vlslon. Futurn plans: To contlnue to traln NFP teachers and promote the system worldwlde. To contlnue to upgrade the onllne course wfth addltlonal Informatlon and resources. To network wlth slster organlsatlons In spreadlng the sk1115 of bodlly awareness and health. To contlnue wlth research In areas connerted to the Assoclatlon remlt. To encourage members to be actlve and be aware of the support avallable by the Assoclatlon. To contlnue both zoom and face to face re8ular meetlngs to ensure actlve partlclpatlon from all In our communlty. To extend knowledge In the field for teachers, students and the publlc. To attract more volunteers asslstlng In the aims and vlslon of the NFPTA. To endorse the upgraded RYB app and roll out to all teacher5 and students for use forthose Interested In usin8 technolo for chartlng. Trustees are confldent that we are dlschargln8 our dutles: carrylng out the purposes of the Charlty for publlc benefft. complylng wlth 8overnlng documents (artlcles and memoranda of Assoclatlon )and law; act In the charltles best Interest,. Is accountable; manage resources responslblllty; act with reasonable care and sklll. Wlth grateful thanks to our committee members: Ollve, Imose, Ruth, Carolyn, Lilian, Jess, Juspreet and Monika. Thank you all for your efforts, contrlbutlons and commltment. Vislon Statement: We are commltted to promotlnoftrtlllty aworeness education• through the dlssemlnatlon of knowledge andprovldlng teacher training course& The Assodatlon embraces dlverslty, ty creatlng an acce5slble andsupportive knmlng envlronment, $lwIng respert wlthout boundarles to all
Natural Family Planning Teachern Association Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dlrectorfs Report) (willnwd) Year ended 31 Dec•rnhr 2023 Future Plan8lStrategie8: Strategy: To extend our sphere of influence via nelrking. to update teaching to IncorF rw and expanding technologies: infertility; birth control; impacts et¢. To promote dlssemination of kn(hYledge To promote and increase membership of the Assouion. Markèts: Health professionals. Ecology Groups. Moral users- inc: Church Infertilty Clients. Intemational Students. Word of mouth. Curr•nt Posllion: Commencement- Voluntary Organimtlon teachlng slnce 1984. Expanding intemational interesL- conlinues Limited membership increasing Increase interest UK Incr&Ing New committee membws inirJ the management team - 3 new members joined following AGM 23. New tutors trlalling 2023 course: 8Stablishing recent additior to Tutor team, total now 9. Increasing interest in online course continuing. Increasing requests for teachers VH our contact page on website. System upgrade to match teacher requests to existing teachers - achleved. Refece resource for clients armj organtsions of FABMINFP achieved Taryet Posltlon: Complete review of business strategy planned for commlttee meeting March 24 Developmont Plans: Development not limited to: Upgradelupdate course- work in progress. Commlssioning research project- work in progress. Investigation and review of RYB App - Association to endorse. Attracting assistance In support of the Ix-annual Newsletter Achieved. In additton: Increase membership of Assoclalion. Promotion Younger members. den support base. Network
Natural Famlly Planning Teachers Association Company Llmlted by Guarantse Trusteu. Annual Report (Incorporating the Dlrectorfs Report) (¢ondnued) Year ended 31 Decembar 2023 Development Plans: complets rovlew March 24 (Contlnued) The Association are excited wlth the progress we have made and welcome new team members lo further our aim of widespread dlsseminatlon and knowledge of ferulity and its many beneffts to health and society in general. We hope durfng 2024 to consolidate and review all positions and progress wth the gains achieved over the past year, not limited to, but wlth a focus on: Research Projects, RYB app collaboration and course upgrade. Flnanclal review The chaiitys total income for the year amounted to £33,899 (2022 - £27,110). There was no restrthd income for the year. Any unspent revenue incom8 is carried fonvard to next year, as at 31st December 2023 restricted reserves were £1. The total unrestrlcted funds at the year*nd represent the charitys free reserves and amounted to £107,852 (2022 - £110,493). Reserves pollcy In the trustees, view, the reserves should provlde the charity wfth adequate financial stsbllity and the means for It to meet its charitable objectives for the foreseeable future. The trustses 111 reviaw the amount of reserves that are required to ensure that they are adequate to fulfill the charity's contlnuing obllgatlons on a regular basis. Golng concem Having considered budgets for the next twelve months, the Trustees are confident that the Charity wlll contlnue to meet its liabilitses as they fall due for the foreseeable future and consider that there are no material uncertainties about its ability to continue as a going concem. 11 is therefore considered appropriate by the Trustees to prepare the finandal statements on a going concem basls. Trustees. re8ponsibllitle8 8tatsment The trustees, who are also directors for the purposes of company law, are responslble for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accountlng Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charlty trustses to prepare financial statements for each year which gNe a true and fair view of the stats of affairs of the charitable company and the incorning resources and applicatlon of resources, includlng the income and expenditure, for that period. In preparlng these financial ststements, the trustees are required to." •select suitable accounting policles and then apply them consistently; •observe the methods and principles in the appllcable Charitles SORP; •make Judgments and accounting estimates that are reasonable and prudent •prepare the financial ststements on the going concern basis unless it is Inappropriate to presume that the charity will continue in business.
Natural Family Planning Teachers Association Company Llmlted by Guardntse Tru8tee8' Annual Report (Incorporatlng the Dlrectorfs Report) (Mndnu8dJ Year ended 31 DKembar 2023 Tru8teO•' rn8pon8lbllltles statoment (contlnuod) Small company provl8lons Th18 report has been prepared In accordance the provlsions applicable to companles anllded to tha small companle8' exempOn. The trustees, annual report Chrlstlne Berge8S Chalrperson and slgned on behalf of the board of trustees by:
Natural Family Planning Teachers Association Company Llmited by Guarantee Independent Examinefs Report to tho Members of Natural Famlly Plannlng Teache Assoclatlon Year ended 31 Decembor 2023 I report on the 8ccourrts of the chaiity for the year ended 31 December 2023 set out on pages 9 to 16 Respectlve Responslblllt108 01 Tru8te88 and Examlner The charty's trustees (who are also directors of Natural Famity Planning Teachers Assocfatlon for the purpose of company law) affj responslble for the preparation of the accounts. The charivs trustees consider that an audlt is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed. Having satlsfied myseff that the charity is not subject to audit under company law and is ellglble for independent examination, it is my responsibilty to: examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the General DirectKMS given by the Charity Commission under se10n 14515) of the 2011 Ac¢ and to state whether partlcular matters have ccffie to my attention. Basls of Independent Examiners Report My examination was carried out in accordance with the General Direclions given by the Charity Commission. An examination includes a revh8w of the accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seekiTvJ explanations you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audi( and consequently I do not express an audit opinion on whether the accounts present a 'true and fatr vi6W. Independent Examlnern Statom• In connection with my examination. no matter has come to my attention: (1) which glves me reasonable cause to believe that In any materlal respect the have not met the requlrements to ensure that proper accounting records are kept (in accordance wlth section 386 of the Companies Act 2006); and accounts are prepared which agree the acctyjnting records. and comply wlth the accounting requirements of the Companies Act 2006 and with the methods and principles of the Statement of Rec¢)mrrMded Practice: Accounting and Reporting by Charitles (revised 2005); {2) to leh, in my opinion, attentlon should be drnwn in order to enable a proper understanding of the accounts be reached. Signed................. L.S. Cohen FCA Independent Examlnèr Gordon Down Ac¢ountanl8 Temple Court 13a Cathedral Road Cardlff CF119HA 10
Natural Family Planning Teachers Association Company Limlted by Guarantee Statsment of Financlal Actlvhles (includlng Income and expenditure account) Year ded 31 DeCnber 2023 2023 2022 Unrestiictsd Restricted funds funds Total funds Total fund8 Income and endowments Donations and legacies Charitable activitss Invesknent Income Other InMe T•)tal Income 4410 4,410 319 33,899 27,110 Expgndltur• Expenditure on charitable activleS Total expendlturn 9,10 36,540 40,616 Net Income and net movem8nt In funds (2,841) (2,641) (13,506 ReColI1atlQn of funds Total funds brought forvrard Total funds fArrled forward 107,852 107,852 110,493 The statement of financial activittes indudes all gains and losses recognised in the year. All income and expenditure derive from continulng actsvitles. The notss on pages 1&18 forni part of these financial statements. li
Natural Family Planning Teachers Association Company Limlted by Guarantee Statsment of Financlal Posltlon Year ended 31 December 2023 2023 2022 Flxed a888ts Tangible fixed 888ets 16 Curnnt a880ts Cash at bank and In harKI Prepayments 104,027 3,825 108,668 3.825 Not currtht a888ts 107,852 107,852 107.852 110,493 110,493 110.493 Total a880ts l••s current Ilabllltl•• Not a8••t• Funds of tho charlty Unrestdcted funds 107,852 107,852 110.493 Total charlty funds 18 123,999 For the financlal year in question the company wa8 entitled to exemption under 88Ction 4T7 of the Comp8nle8 Act 2008 relatlng kn small companles. No rnembers have requlred the company to obtaln an audlt of it8 accounts for the year in question In accordance with section 476 of the Companies Act 2006.The dlrectors acknedge th8lr respon81blllty for comptying vrith the requirements of the Act wlth re8pect to accountlng record8 and for the preparatth of accounts. These accounts have been prepared In accordance with the provlslon8 appllcable to companies 8ubi8ct to the small companies, regime. Th anclal stalements wore approvad by the board of trustees and authorised for i88ue on , and are slgned on behalf of the board by: Ch halrperson Tho notss on page8 1&18 forni part of th886 financlal statsments. 12
Natural Family Planning Teachers Association Company Umlted by Guarantso Notes to the Flnancial Statements Year ended 31 December 2023 Genornl Infonnatlon The charity is a public benefft entity and a prfvats company limited by guarantee, regl3tered In England and Wale8 and a registered charlty In England and Wales. The address of the reglstered office is Temple Cour(13a Cathedral Road, Cardiff, CF119HA 1 statement rf compllance The88 financAI statements have been prepared In complianc8 wlth FRS 102, 'The Flnanclal Reportlng Standard appliCae in the UK and the Republic of Ireland,, the Statement of Recommended Practice appllcable to chaithes preparing their accounts In accordance wlth tha Flnanclal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charftles SORP (FRS 102)) and the Companies Act 2006. Accountlng pollcl Ba•1• of prnparatlon The financial statements have been prepared on the hlstorfcal cost basls, as modlfied by the revaluatlon of certain financial assets and liabilities and invesknent propertle8 me88ured at falr value through income or expendlture. The flnandal statsments are prepared In sterflng, whlch is the lunctional currency of the entlty. Golng There are materfal uncertalnth about the charW8 ablllty to contlnue. Judgements ond key 80urc•8 of •8Umath?n uneortalnty The preparation of the financial ststements requires managemenl to make Judgement8, esiimate8 and aSsumpon5 that aff8Ct the amounts reported. These esllmatss and Judgements ara continually reviewed and are based on experience and other factors, Includlng expectaon8 of futuro events that ar8 belleved to be rea80nable under the circum8tsnc88. Fund aeeounllng Unrestricted funds are avallable for use at the discretlon of the tru8tse8 to further any of the charitys purposes. Deslgnatad funds are unrestrlcted funds eamiarked by the trustse8 for partlcular future project or commltment Restrlcted fvnds are subjected to re$tricbon8 on their expenditure declared by the donor or through the tsmis ofan appeal, and fall into one of two suW8888: restrictsd Income funds or endowment furKIs. 13
Natural Family Planning Teachers Association Company Limited by Guardntse Notes to the Financial Statements (C Year endod 31 December 2023 Accounllng pollcles {e¢ynthuedJ Incomthg resources All incoming resources are induded In the statement of finarwl activit Wh entittement has passed to the charity; it is probable that the economic benefits associatsd with the transaction will flow to the charity and the amount can be reliably measured. The following speclfic policies are appld to PartUlar categories of income: Income from donations or grants recognlsed Mthen re is evidence of entitiement to the gift receipt is probable and ts amount can be measured reliably. legacy income is recognised when receipt is probable and enthlement is eStabShed. income frn donated goods is rrSured at the fair value of the goods unles8 this 13 impractical to measure reliably, in whith case the value is derived from the cost to the donor or the estimated resale value. Donated frdcilities and services are recognised in the accounts when received rf the value can be reliably measured. No amounts are included for the contritwti¢)n of general volunteers. income from contracts for ts supply of servlces is recognised with the dalivery of the contracted service. This is cthsified as unrestricted funds unless there Is a contractual requirement for tt to be spent on a Partihr purpose and retumed rf unspen( in which case it may be regarded as restricted. Expendlture is recognised on an accruals basis as a liability is Incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of ts statement of financial activitses to which it relates: experKliture on raising funds indudes the costs of all fundraislng acbvibes, events, non- charitable tradlng 1vItieS, and the sale of donated goods. expenditure on charitable acliviks indudes all costs Incurred by a charity in undertaking activities that further ts charitable aims for the benefit of ts berlaries. including those support costs arKI costs relating to the governance rf the charity apportsoned to charltable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of ts expenditure on charitable activities. All costs are allocated to expenditure categories rellecting the use of the resource. Direct costs attrlbutable to a single aclivty are allocated direcuy to that activlty. Shared costs are apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis. Tanglble assets Tangible assets are inTtialty recorded at cos( and subsequently stated atcost less any accumulated depreciation and impairment kse5. Any tangibLg assets Garried at revalued amounts are recorded at the fair value at the date of reValuaon less any subsequent accumukted depreciatlon and subsequent accumukted impainnent bsses. 14
Natural Family Planning Teachers Association Company Llmlted by Guarantse Notes to the Financial Statements {cwthu8 Year ended 31 December 2023 Accounllng policl•s (contInd} An increase in the carrying amount of an asset as a result of a revalualon. is recognised In other re¢ognised galns and losses. unless it reverses a charge for impainnent that has previousty b recognised as expenditure within the statement of financlal actsvities. A decrease in the carrying amount of an asset as a result of revaluation, As recognised in other recognised gains and 10&8es, except to which it offsets any previous revaluation gain. in which case the loss is shown within other recognised gains and losses on the statement of financial aclivitfes. Depreclatlon Depreciation is cakukted so as to lle off the cost orvaluation of an assec less ils residual value, over the useful economic life of that asset as follows: Equipment 33% straight line Llmlted by guarantee The company Is limited by gu*antee and does not have a share capital. The liability of the members in the event of the company being IKiuidated is limited to £1 per rnber. Donations and legacles Unrestrthd Funds Unrestricted Total Funds Funds 2022 Charltable actlvltle8 Unrestrthd Totsl Fund8 unrestric Total Funds Funds 2023 Funds 2022 Income
Natural Family Planning Teachers Association Company Llmlted by Guarantee Notss to the Financial Statements {111nutd) Year ended 31 December 2023 Inveslment Income Unrestricted Total Fund8 Unrestricted Total Funds Funds 2023 Funds 2022 Bank interest recelvable 4,410 4,410 319 319 Other Ineom• Unrestrioted Funds Total Funds Unrestricted Total Funds 2023 Funds 2022 Other income£ourse feeslmembershlp Fee 29,489 29,489 27,719 27.719 9. Expendlturo on charttablo actlvftles by fund type Unrestrtcted Restrlcted Totsl Funds Funds Funds 2022 Activity type 1 40,618 40,618 36,540 10. Expendltur• on charttable acllvltl•s by actlvfty typo Total funds 2023 Totsl fvnd 2022 Activity type 1 36,540 36,540 40,616 40,616 11. Not Income Net income is stated after charglngl(creditlng): 2023 2022 Depreciation of tanglble fixed assets 16
Natural Family Planning Teachers Association Company Limited by Guarantse Notss to the Flnanclal Ststsm•nts (¢¢¥thuodJ Year ended 31 December 2023 12. Accountants ranuneratlon 2023 2022 Fee8 payable for the audit of the financial stataments 320 250 13. Staff costs There ara no 8taff costs as all 8taff are volunteer8 1& Koy Managemont Por8¢Mn•l Key management personnel indude all persons that have authority and responslblllty for plannlng, dlrncting and contmlllng the actsth of the charity. 16. Tru8ts• r•mun•ratlon and •xp8n•e8 No remuneratlon Of other beneffts from empk)yment the charlty or a relatsd enty were recelved by the twstee. 16. Tanglblo fix•d a•wts Equlpment Total Ct At 1 January 2022 Addition8 At 31 December 2023 219 219 219 219 prnclatlon At 1 January 2022 Charge for pgrbd At 31 December 2023 219 219 219 219 NBV at 31 December 2023 NBV at 31 DKomber 2022 17. Pen81on¥ and othgr po8t4•tlr•ment bon•fft• There are no pension costs. 17
Natural Family Planning Teachers Association Company Llmited by Guarante• Notes to the Flnancial Ststements (contthuod) Year ended 31 December 2023 18. Analy8h ol charltsble funds At31 December 2023 January 2023 Income Expendlture Unrnstrlctsd fund8 General fund8 110493 107852 19. Analy81• of n•t a880ts b•tWoen fund8 Unrestrlcted funds Re8tr1cted fund8 Endowment funds Total funds 2023 Current 838ets 107,852 107,852 Net a880ts 107 852 107 852 18