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 A￿189
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 assoCi￿10n whth lists Identified rlsks and actions we wlll
take to control or rninimise those risk8.
The management team are responslble for deVelo￿ng and maintalning the rfsk management
Create a strategic plan, key aim8, obJectiv88 and Prforft￿s
Flnanclal controkn:
Ag￿e 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 rna￿r funders. Report
fvlly on project8, meet fundern Terrro and Condltlon8.
Compllance wlth l•gl8latlon:
Idenbfy key legayreguktory requlrements; monltor legal
changes.
Obl￿tIveS 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, $l￿wIng 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 nel￿rking.
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 Assou*ion.
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 i￿nir￿J 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.
Refe￿ce resource for clients armj organts*ions 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' exemp￿On.
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 se￿10n 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 DeC￿nber 2023
2023
2022
Unrestiictsd Restricted
funds
funds
Total funds Total fund8
Income and endowments
Donations and legacies
Charitable activitss
Invesknent Income
Other In￿Me
T•)tal Income
4410
4,410
319
33,899
27,110
Expgndltur•
Expenditure on charitable
activ￿leS
Total expendlturn
9,10
36,540
40,616
Net Income and net
movem8nt In funds
(2,841)
(2,641)
(13,506
ReCo￿lI1atlQn 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 ackn￿￿edge 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 appliCa￿e 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 aSsump￿on5 that aff8Ct the amounts reported. These esllmatss and Judgements ara
continually reviewed and are based on experience and other factors, Includlng expecta￿on8 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
appl￿d to Part￿Ular 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 eStab￿Shed.
income fr￿n donated goods is rr￿Sured 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 Parti￿hr 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 ber￿laries. 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 k￿se5. Any tangibLg assets Garried at revalued amounts are recorded
at the fair value at the date of reValua￿on 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 (contIn￿d}
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 rn￿ber.
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
C￿t
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