COMPANY REGISTRATION NUMBER: 04130579
CHARITY REGISTRATION NUMBER: 1086462
Natural Family Planning Teachers Association
Company Limited by Guarantee
Financial Statements
31 December 2025
GORDON DOWN ACCOUNTANTS
Chartered accountant & statutory auditor
Temple Court
13a Cathedral Road
Cardiff
CF119HA

Natural Family Planning Teachers Association
Company Llmited by Guarantee
Flnanclal Statements
Year ended 31 Decembèr 2025
Pag•
Trustees, annual report (incorporating the directorfs report)
IndeperKlent examinerfs report to the members
statement of financial activities (including income and
expenditure account)
Slatement of financial posrtion
Notes to the financial statements
11
12
13
1&19

Natural Famlly Planning Teachers Association
Company Llmltsd by Guarant••
Trustees. Annual Report (Incorporallng th8 Dlrnctorfs Report) {¢onUnu•dJ
Year •nd￿ 31 Oecernber 2026
Structur•* governance and management
Gov•mlng Doeum•nt
Tha organization is a charitable company limrted by guarantee, incorporated on 22 December 2000 and
registsred as a charity in 1984. The company was established under a Memorandum of Association
whth ostablished the objectives and powers ofts charitable company and itgovemed under its Artths
of Assoclation.
Recrultment and Appolntsn•nt of Trustees
The di￿tOrS of the company are also charity lyustees for the purpose of charfty law and under the
Company's Artlcies are known as members of the Managem6nl Board. Under the requirements of the
Memorandum and Articth ofA£sociation. the memb8rs of the Management Board are elected to se
for a period of 3 yearyJ after wh￿h they must be r￿leCted at the next Annual General M88tlng.
I members of the Management Committee gfve their tirr* ¥oluntariSy and received no beneflts from
tho charty.
Tn*t•• Induetlon •nd tralnlng
TnJ8tee8 are already famil'ar wth trte prxocal of the charity.
Addltlonally, new trustees are advised ot.
D The obligaltons of Management Committee membern
The maln documents whlch Set out tho q)erational framwrk for ts charity including the
Mernorandum and Arb¢le8
n Resourcing and the current financial posttion as wt out in the latest publr6hed aKounts and
quarterly management roports.
o Future plans and objectives.
Organl$•tlonal $tru¢tur•
The Charfty is govemod by its Trusiees. Wt￿ meel regularly to rnview all A*xlation allalrs.
K•y management ramunorallon
The ts)ard of Trustees are considered to be the key management personnel of the Charity. Details of
payments tolfrom Trustees are disclosed In note 15 to the accounts. Payments to k6y management
personnel are given in note 14. The level ot payment made to dl key management porsonnal is rwiowed
annually by the Twstees.
Rl8k Manag•m•nt
The Management Committ8e has conducted a review of Ihe maiN risks to which the Charity is exposed.
A risk register has been establlshed and 1$ updated annually atthe management meeting January 2024.
where appropriate Systems or prccedures have been estsbli8hed to mibg*e the rlsks the Charity faces.
Poll¢y Statsment:
Our ¢ommttment The NFPTA is commthd to the responsible identlf￿atson and managemenl of risks
whi¢h may arise during the delivery of seThices and the general rnanage￿￿ of the charity.
Specifically, we will review risk once annualty at Management meeb'ngs.

Natural Family Planning Teachers Association
Company Limited by Guarantse
Trustee8' Annual Report (Incorporatlng tho Dlractorfs R•port)
Year •nd0d 31 December 2025
ProGedures:
A risk management plan is maintained for our a$s￿l8￿0n which lists identified risks and actions wa will
tske to control or minimise those risks.
The management team are responsibl8 for develw'ng and maintaining the risk manag&rnent Fdlcy.
Stratsgy:
Create a strate9r plan. key aims, oty'ectives and priorities
Flnanclal controh:
Agree finaNal pro¢edwes; review regulaty reseples &
Inveslment.
Cash flow 8•n8ltlvltl••:
Ensuro adequatè information fiow. rnonitor arrangements &
reFQrts'. consider dNersffi¢ation.
Invo8tmont•:
Revi￿ & agm inveslrnent pollcy.. obtsln prof8s$k*nal
advice; conshd8r dIve￿ty. pnmlence & liquidty. Impl8ment
adequate reserves polky.
Frnudl•rror:
Review financlal controls.
Rol•tlon8hlp wlth lundov•:
Ensure regular contact and biiefings to major funders. Report
fulty on pr0￿Cts. meet funders Terns and Condition¥.
Compllanc• wlth l•gl•latlon:
Identsfy key *aVregulatsry requirements., monitor *al
ObJe¢tlvo8 and actlvltle8
Purpo•M •nd alm•
The aims and objects of the charity aro:
To provide a teaching, lecturing and training seNice in Natural Famity Plannin9 and Ferlilty Awareness
education for women. couptes, heatlhcare sKofessionaL8. ho$￿"tal8 and universili&s.
We are Gommitted to Promoting Fertility Awarenass education through the dissemination of knovledge
and provision of teacher trainirvJ courses.
Tha Ass(￿latIOn ¢reates an accessible and supporting leamlng anvironmenL
A¢h￿V•MOnt8 and p•rfonMne•
The committee hold regukr zoom Mrtual meetings and In parson rneets'ngs in Birmingham in addition to
annual AGMISkills. updats days in th8 Autumn.

Natural Family Planning Teachers Association
Company Llm5tsd by Guarantee
TTustees' Annual Report Ilncorporatlng the Dlrectofs Roportl (conbnu
Year ended 31 D￿ember 2025
The NFPTA managcment committee are pleased to report the continuing achievements and
aim$ of th¢ Association
Highlights:
Online Teacher Training Courses
+ Research Projects X 3
+ Read Your Body App collaboration
NFvfA endorsement and app with NFPTA rules
International presentation by Dr Itua and Dr Aizova. "Trends in Contraception 2025: A
New Agenda for Public Health Educators.
+ Collaboration with Greenwich Women's/Girls HUB NHS Foundation Trust- animated
video for pre-conception care and NFPTA directed resource - Social prescribing feature
NFFTA feature Dr Aivazova website on researeh medication and fertility inter-active for
FAM users.
* IEEF conference
+ AGM/Skills Update day NFpfA - October 24
+ Planning for AGM/Skills update- October 2025
+ Website traffie . 5000+ total visits: from: US&.UK; Australia; Canada, Hungary
Philippines, Greece.
* Google forni membership and updates for teacher8
+ Teacher requests - 22 for first 9 month8 2025
+ Administration
* Biannual newsletter
+ Website
+ Regular zoom management meetings
We continue to offer two teacher training coun8es: February and July.
We trained 30 teachers last year from a wariety of countries including Australia,
Hungary, USA and increasingly UK including professionals from the NHS..
We have a waiting list and 8 tutors providing support and collaboration as we
continue to update the course with timely and focused inforniation in the fertility
field.
Research Study i:
• Factors Infiuencing the Perceived increase In use of FABMS: a case
study analysis
Dr Itua; Dr Dowejko, L Wajero.

Natural Family Planning Teachers Association
Company Llmlted by Guarantae
Trusteos, Annual Report {Incorporatlng the Dlrectorf$ Roportl (conllnu
Year ondad 31 D￿ern￿r 2025
Research Study 2.
Ovarian epigenetic change8 Anfiuenced by hornione-ba8ed
contraceptives (HBC)
. the increased usage of HBC is thought to be one of the main drivers of the
significant rise in the prevalence of KSD. Dr Dowejko: Dr Itua
Researeh Study 3:
• The Impact of Widety Prescribed Medlcation8 on Female Fertility. Document
Analysis of Regulatory Standar
A comprehensive study indusive of the effects on cervical mucus through prescription
medication.
Dr Aivazova, Dr Itua.
Workshop: Trnds In Contraceptlon 2025: A NewA8enda for Publlc Health
Edueators"
Dr Itua & Dr Aivazova presented an international workshop for professionals to: Diseover the
latest developments in contraception for 2025;
The workshop was popular raising the profile of the benefits of fertility management as
non-invasive and self-manased aspect of health for Public Health officia]s.
Collaboration with Greenwlch Women's/Girls HUB NHS Foundation Trust-
animated video for pre-conception care scripted by committee member Flora Biro and
directed to NF￿A as resource - Social prescribing feature

Natural Family Planning Teachers Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) (contlnued)
Year ended 31 December 2025
Femina Medica is a new NFFfA project.
Femina Medica is an online platform that provides scientific information on Iiow
medications can impact female fertility. https://feminamedica.com, enables you to
check whether medication coiild cause suppresses ovulation, alters ce￿cal tnucus
secretion, affects temperature patterns, or changes the length of your cycle. This
iÉnteraetive tool provides both theoretical information and collects self-monitoring
charts from individuals.
FEMINA MEDICA
Read Your Bod A
Our committee member Lisa Sherrratt has spearheaded efforts in the collaboration of
NFIryA and RYB to endorse this app, which details the rules/restrictions of the
NFIryA.
More inforniation can befound about Read Your Body on their website
htt
www.read
ourbod
.in
IEEF Conference
Committee members attended the conference in Malta on behalf of the Association in
October 2024 and participated in lectures and presentations.
Skills u
date - October 202
The commRttee held their annual meeting in Birminghi1m with a full and varied
programme with a focus for 2024 on Menopause, nutrition, abnormal charts,
contraception and processed food and its impact.
Newsletter
The Association prodllee a biannual newsletter for all members edited by Carolyn Kerr.
Many varied items of interest al-e included in cach edition.: Menopause, Nutrition. IEEF
conferenee updates, history of NFvfA; RYB App. See website for back copies.
www.nt ta.or

Natural Family Planning Teachers Association
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) fcontinuedj
Year ended 31 December 2025
Teacher Re
uests
We support enquirers searching for qualified teachers and request members get in
touch through the i%'ebsite if the}, would be able to assist in this area. Ruth Young
spends considerable time in linking enquirers ￿th teachers, a vital part of our
service.
Google Membership Form - created by Lisa Sherratt, has recently been rolled
out to members and will assist in this work and provide essential information for the
ssociation on the status of teachers and members.
Mana
ement Meetin
The NFPTA management committee met in person in March 2025 and hold zoom
meetings approximately every 6 weeks. to discuss and conduct the business of the
Association for the benefit of all members, teachers and the wider public/cotnmunity.
Miscellaneous Items:
We continue to receive the professional support and assistance from our
Administrator Eric Regala, who undertakes many duties in support of the
NFvfA: website and enquiries.,
NFPTA finances
Our Auditors: taurence Cohen Accountants compile
annual accounts and the management committee review quarterly reports on
the Associations income dnd expenditure.

Natural Famlly Planning Teacher8 Association
Tni8teos' Annual Report Ilncorporallng the Dlrectorf8 Rwirt) Ic
Y￿r ended 31 Docembor 2025
Commissionlng researth projects.
Publishlng research.
Continuing endorsement of RYB app- benefrts of fertility app with strkt criterfa &
boundarles set by NFPT
Spreadlng knowledge widety- empowerment through knowledge of body.
Utlllzlng the ski115halents of our members/teachers
Promotlng the wealth of knowledge the Assodation have in the fiekl.
Trustees are confident that we are dischwg our duties:
+ carrying out the purposes of the Charityfor public benefit.
* complying ￿th governing doLwuents (artides and memorallda of
Association )and ]aw.
+ act in the clwities best interest;
' a Jess, Monik4 Maya, Werontha and Trior& Thank all for your effort&
ons and commitinenL
Chair
NFPTA
r2

Natural Family Planning Teachers Assoclatlon
Company Limited by Guarantse
Trustse8' Annual Report {Incorporatlng the Dlra¢toV$ Report) (¢onllnued)
Year ended 31 Dècember 2025
Future Planslstratsgles:
Stratogy:
To extend our $pher& of influence via netsvorking"
to upd8te teaching to Incorporate new and expanding ts¢hnologles'. Infertllity. blrth Control.,
impacts elc.
To promoie dissemlnation of knowledge
To promote and increase mambership of the Association.
Markots:
Health professionals.
Ecology Groups.
Moral users- inc.. Church
Infertility Clients.
International Students.
Word of mouth.
Current P081tlon:
Commencement- Voluntary Oryanlsatlon teachlng $ln¢o 1982.
Expanding international interesL
Limited membership
Increase interest UK
New committee members joining the management team
New tutors trialling 2023 course" establishing recent additions to Tutor team, total now 9.
Increasing Inte￿$1 in online course
Increasing requests lor teachers via our contact page on webs118.
System upgrade to match teacher requests to existing teachers.
Reference resource for clients and organisations of FA8MINFP
Targot Posltlon:
Improvements on all current posilh)ns.
D•volopm•nt Plans:
Development not limited to..
Upgradelupdate course- work in progress.
Commissioning research protsct- work in progress.
Investigation and review of RYB App- Association to endorse.
Attracting assistance in support of the b￿annUal Newsletter.
In addition:
Increase membership of Association.
Continue to attract new committee members
Promotion
Younger members.
Widen support base.
Nefv￿rk

Natural Family Plannlng Teachers A880ciation
Company Llmltsd by Guarants•
Tru8tee8' Annual Report (Incorpora(Ing th• Dlrnotots Report) (¢¢¥th
Year ended 31 Docembar 2025
Flnanclal revlow
Thè charlty's total In¢ome for the y¥r amounted.to £31.500 (2023- £33,899). There no restrlcted
Income for the year. Any unspent revenue income Es Ca￿led foThvard to next year. as at 31st December
2024 rgstricted reserves were .£98,396. The totsl unrestricted fvrKl8 at the year4nd represent the
charitls free reser￿$ and amountthj to £98,396 {2023- £107,852).
ReBerve8 polley
In the trustees, vlew. the resorve5 sliould provide the chatlty with adequate flnancEal stablllty and the
means for It to meet Its charttablg objectlves for thg foresoèable futyre.
Tha trustees ￿11 review the amount of resepms that are requlrad to ensure that they are adequate to
lfill the charitls conlinulng obligatlons on a regular basil.
Golng concern
Having consldered budgets ts the next twelve months, the Trust￿$ arn confidant that the CharRy Mill
conlnue to meet its riablj Ibes as they fall due for the foreseeablè future and conslder that there are no
material uncertalntles aboLrt Its ability to contlnue as a golng concern. It Is therefo￿ consldered
apFxowiate by the Trustees to prepare the finandal statements on a going concern bas
Tru8ts09' rnspon•lbllllles 8tat•m
The trust￿, who are also dlrectors for the purposes ofcompany law, are responslblo for preparing the
lJustses' report and the financlal statements in accordance wth applkable law and Unlted Kingdom
untlng P)tandards (United Klngdom Genorally Awd Accourrtlng Practica).
Company law requtrns the charlty truBtees to preparn financkl statements for each yw whtch glve
true and falr vlew of Ihe state of aff8lts of the charttable company and Incomlng rejources and
appllcatlon of resouw. includlng the income and expendlture, for that perlod.
In preparirKJ these financkl statements, the tru8tees are requlred to:
select Sultablo oKounilng poii¢ies arrtl then apply them con$htently:
ob#eNe the mèthods and prfnciples In the app1kab￿ Charitras SORP.
makeJudgmwrt8 and accountlng estlmate8 Ihat are reasonable and p￿ent
prepare the financlal ststfjments on the going conc8m basEs unless tt h inapproprfata to presum¢
Ihat th8 ¢hanty wlll ¢ontlnue In t*J81n￿.
small company provlslons
Th18 report has been prepared In accordance with provlslons appltcable to compani88 entitled to tho
Small companles, exempfjon.
The trust088' annual
Chrlstlne Berg
Chairperson
was app
on2LI¥I.ty74nd slgnad on boh8￿01 the board oftru8tfjos ty.
10

Natural Family Plannlng Teachers Association
Company Limited by Guarantee
Independent Examinerfs Report to the Members of Natural Famlly Plannlng Teachers
A88oclatlon
Year ended 31 December 2025
I report on the accounts of the charity for the year ended 31 De¢ember 2025 set out on pages 9 to 19
Respectlve R8sponglbllltlos of Trustees and Examlner
The charity's trustees (who ar8 also directors of Natural Family Planning Teachers Association for the
purpose of company law) are responsible for the preparation of the accounts. The Charity's truslees
consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that
an independent examinatKin is needed.
Having satisfied myself that the chaiity is not sublect to audit under company law and is elwible for
independent examination, il is my responslbillty to..
examine the a¢￿Unts under sectvjn 145 ofthe 2011 Act..
to follow the procedures laid down in the General Directions given by the Charty Commission
under $￿tion 145(51 of the 2011 Act., and
to stste whether particular matters have come to my attention.
Basis of Ind•pendent Examlners R•port
My examination was Carried out in accordance with the General Dire¢tlons glven by the Charlty
Commission. An examination includes a r8view of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes considera￿n ofany unusual
item$ or disclosures in the accounts, and Seeking explanations from you as trustee5 conGeming any
such matters. The procedures undertaken do not provKle all ihe evidence that would be required in an
audi( and consequently I do not express an audil opinion on whether the aGGounts P￿sent a 'true and
fair vie￿.
Indepgndent examlners 8tat0mont
In connection with my examination, no matter has Come lo my attention..
which gives me rnasonable cause to believe that in any material respect the trustees have not
met the requirements to ensure Ihat..
proper xcounting records S￿ kept lin accordance with section 386 of the Companies Act
2006),. and
a￿OUnts ar8 prepared which agree wth the accounting records, and comply with the
accounting requirements of the Companies Act 2006 and wilh the methods and principles
of the Statement of Racommended Practice: Awounting and Reporting by Charities
(revised 2005).,
or
(2)
to which, In my opinion. attention should be drawn in order to enable a proper understsnding of
the a¢¢ounts to be reached.
Slgned
L.S. Cohen FCA
13
Independent Examiner
Gordon Down Accountants
Tomple Court
13a Cathedral Road
Cardrff
CF119HA
11

Natural Family Plannlng Teachers Association
Company Limited by Guarantee
Statement of Flnanc5al Actlvitle$
(Includlng Income and expenditure account
Year ended 31 Dacemb8r 2025
2025
2024
Unrestrlcted Restricted
funds
fund$
Total funds Total funds
Nots
Incorno and ondowrnents
Donatlons and legacias
Charit8ble activities
Investment incom8
Other income
Totsl Ineomè
3,723
3,723
4.711
25,080
25.080
31,500
Expendtturo
Expenditure on chaf6table
activities
Tolal exp?ndlturo
9,10
28,892
28.892
40,784
N•t Incom• Ind n•t
mov•m•nt In fund•
13.812
13,8121
(9,456)
R•¢onclll•tlon of fund8
Total funds brought forward
Total fund• carrl•d forward
94,584
98,584
98,584
The 8tatement of finan¢ial actlvltles Includes all galnj and losses recognlsed in the year.
All Income and expendlture derlve from ¢onllnulng acbvitles.
The notes on pages 1419 forrn part of these financlal statements.
12

Natural Family Planning Teachers Association
Company Llmlted by Guarantee
Statement of Flnanclal Posltlon
Ygar ondod 31 D0￿mbar 2025
202S
2024
Not•
Flxed assets
Tanglble fixed as8ets
16
Current a¥so18
Cash al bank and in hand
Prepayments
94,584
98.398
Not Gurrenl as￿1•
94,584
94,584
98.396
Total a88•ts I￿$ ¢urr•nl Ilablllll••
98,396
94.584
98.398
Funds of th• C￿lIty
Unre8tr1¢ted fvnds
94.584
98.398
98.398
Total charlty fvnd•
94,584
For tho flnanclal year In qUes￿On the company wa8 entitled to exempllon und&r 8ecllon 477 of th?
Companies Act 2006 ielatlng to small companle8. No member8 have requlred the company to obtain
an audlt of Its accounts for the year In que8Uon In accordance w51h 88cllon 476 of the Companle$ Act
2006.The dlreclors acknowledge thalr responslblllty for cOmpl￿n9 wlth the requkemonts of the Acl wilh
rospect lo accountlng records and for the preparatlon of accounts.
These accounts have been propared In aGcordanca with tho provlslon8 appllcabla to compani08' sublecl
to the 8m811 companles. reglme.
The
nancbal statements were approved by Ihe board of Iruslees and authorised for Issue on
. and are 81gned on behaw of th8 board by.
Chrtsll
airperson
Tha noles on pagas 1419 fonn part of these flnanGlal ststements.
13

Natural Famlly Planning Teachers Association
Company Llmlted by Guaranta•
Notss to the Flnanclal Statements
Year ended 31 December 2026
Genernl InfornMllon
The charity 18 a public beneffll entlty and a prlvale company Ilmlted by guarantee, registered In
England and Wales and a registe￿d ¢harlty In England and Wales. The addross of the registered
office is Temple Court, 138 Cathedral Road, Cardlff, CF119H
ststom•nl of ¢ompllan
These financlal statements have been prepared in compliance wllh FRS 102, 'The Financial
Reportlng Standard applicable in th& UK and the Republic of I￿land,, the Stslement of
Recommended Practice applicable to charili8s preparing their accounts in accordance with Ihe
Financlal Reportlng Standard applicable In the UK and Republic of Ireland (FRS 1021 {Charllie8
SORP IFRS 102)} and the Companles Act 2008.
Accountlng polleles
Ba81• of pr•parallon
The financial stalements have been propared on the historical c05t basis, as modified by tho
revaluation of certain flnanclal assets and 1Sabllitlas and Investment propertl88 mea5Uf8d at fair
value through income or expondlture.
The flnanclal statements are prepared In slerflng, whlch18 the functional curroncy of the ontlty.
Golng concern
There ore no material uncertainlie8 about the chadty's ablllty to contlnue.
Judgements and key •our¢e• ol 08tlmatlon un¢•rtalnty
The Preparat￿)n of the financial Statements requlr&s manag8ment to make judgements, a8llmates
and as8umption8 Ihal affect th& amounts reported. The88 e8timate8 and judgéments are
continually reviewed and are based on experience and othèr factors, Including 8XP8Ctatlons of
future events that are believed lo be reasonable under the circumstances.
Fund accountlng
Unreslricled funds are avallabl8 for use at the dlscretlon of the truslees to further any of Ihe
charitys purposes.
Designated funds are unrastrlcled fund5 earniarked by the tru8te83 for partkular future prolect or
commitment
Restdcted funds are sublected to restrictions on their expendbturo declared by the donor orthrough
the lemis of an appeal, and fall Into one of sub-classes.. restricted income funds or
endowment's.
14

Natural Family Plannlng Teachers Association
Company Llmlted by Guarantee
Notss to the Financial Statements (condnuo
Year ended 31 December 2025
A¢¢ounting pollcles (¢orttthu6dJ
In¢omlng r•source8
l incoming resources are included in the $tal&ment of financial activities when entitlement has
passed lo the ¢hanty'. it is probable thal the economi¢ benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The fdlowing speclfic pollc68s are
applied to particular categories of income:
in￿rne from donations or grants is recognIs￿ when there is evidence of entilement to the
glft, receipt Is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probabl8 and entillwftent is established.
income from donated goods is measltred * the fair value of the goods untess this is
impractical to measure reliably, in which case the valu8 is derived from the cost to the donor
or the estimated resale value. Donated facililles and s8rvic8s arè recognised in the a¢¢ounts
when received rf the value can bo ￿liablY m8asur8d. No amounts are Included for the
contribution of general volunteers.
income from contracts for the supply of services is ￿ognised with the delivery of the
contra¢ted servic8. This rs classified as unrestri¢led fvnds unless there is a contr8Ctual
r4uirement for it lo be s￿nt on a pathular purpose and retumed rf unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liabilty is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is Ctassifiéd under headings of the statem8nl of financial
acts'vities lo which it relates..
expendtture on raising funds includes the costs of all fundraising activities, events, non-
charitable tradlng actlvitles. and the sale of donated goods.
expenditure on charitable actlvities includes dl costs incurred by a charity in undertaking
activities that further its charitable aims for the benefrt of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure thal is neither related to raising funds for the charity
nor part of its expenditure on charitsble aciNitie5.
All costs are allocated to expenditure categories reflectlng the use of the resource. Direct costs
attributable to a single activity are allocaled directly to that activity. Shared costs are apportioned
be￿een the acttvities they Gontribute to on a reasonable, justifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded atcost and subsequantly stated atcost less any ac¢uMu￿0d
dep￿latIOn and impairment losses. Any tangible assets carried at revalued amunts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impaimient rosses.
16

Natural Family Plannlng Teachers Association
Company Llmltsd by Guarantee
Notss to thè Financlal Statsments (conllnuod)
Year èndad 31 Decomber 2025
Accountlng pollcles (conllftued)
An increase in the carrylng amount of an asset as a result of a revaluation, is recognised In other
recognised gains and losses, unless il reverses a charge for impairment that has p￿vioUslY been
recognlsed as exp8nditure within the $talem&nt of financial activllies.
A decrease in the Carrying amount of an asset as a result of revaluatlon, is recognised in other
recognised gain8 and 1055es, &xcept to whlch it offsels any previous revaluation gain, in whtch
case the loss is shown wilhin other recognis&d gains and losses on the statement of ffinancial
actfvltle8.
Depr•clatlon
Depreciation 15 calculated so a810 wrfte off the cost or valuation of an asset, less ils residual value,
over the uselul econombc Ilfe of that asset 88 follows..
Equipment
33% straight Ilne
Llmllod by gtsarantso
The company is Ilmlted by guaranteé and does not have a 8hara capltal. The Ilablllty of th
memb8r8 in the event of the company being liquidated18 limited to £1 per member.
Donallon• and l•gacl
unre5trl￿ed
Funds
Unre8trfcted Total Funds
Funds
2024
Don•tlon•
Charltable actlvlllo•
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2024
Income
16

Natural Family Plannlng Teachers Association
Company Limlted by Guaran
Notes to the Flnanclal Statsments (Wlllftu•d)
Year ended 31 December 2025
Inv•8tmont Incom•
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest re¢elvablo
3.723
3,723
4,410
4,711
other Incom
Unrestricted
Funds
Total Fund8 Unrestricted Tot81 Funds
2025
Funds
2024
Other income£our8e
fee8iMembernhlp Fee
21,357
21,357
29,489
26,789
Expondlture on charllabl• actlvltl•• by fund type
Unrestrlcted
Funds
Resfficted Total Funds
Funds
2024
Acllvlty typ• 1
28,892
28,892
40.956
40,956
10. Expendlture on ¢harltablo actlvltlm by actlvlty typ•
Total lunds
2025
Total fund
2024
Activty type 1
28,892
28,892
40.956
40,956
11. Nel Incom•
Nel income Is staled after chargingllcredltlng):
2026
2024
Deprectation of tangible fixed 8ssets
17

Natural Family Planning Teachers Association
Company Llmlted by Guaran
Notes to the Financial Ststements (c(thu8d)
Year ended 31 Dacomber 2025
12. A¢¢ounlants romuneratlon
2025
2024
Fees payabk for the audit of the financial statements
340
340
13. Staff costs
There are no stsff costs as all staff are volunteers
1& Key Management Pernonnel
Key man4ement Fersonnel include all per50ns that have authority and resF#)nsibilty for planning,
directing ar￿ controlling the activtbes of the ¢hanty.
15. Trustee remuneration and expenses
No remuneration or t)ther beneffts fr(Kn emptynent with the charity or a related entity were
received by the trustee.
16. Tangible fixed assets
Equipynent
Total
Co
At 1 January 2024
Addibons
At 31 December 2025
219
219
219
219
Depreciation
At 1 January 2024
Charge for period
At 31 De￿rntser 2025
219
219
219
219
NBV at 31 December 2025
NBV at 31 De¢ember 2024
17. Penslons and othor postqetlrement ￿Trofits
There are no pension costs.
18

Natural Family Planning Teachers Association
Company Limlted by Guarantee
Notes to the Financlal Statements (¢fy¥
Year ended 31 December 2025
18. Anatysls of charitable fvnds
At31
December
2025
January
2025
Expenditure
Unre8trKted funds
General funds
98.396
28.892
19. Analy818 of nfrt ass•ts b•tween funds
Unrestricted Reslrthd
funds
funds
EndowThent
funds
Totsl fund$
2025
Current assets
19