**Charity Registration No. 1094788**
## **PREGNANCY SICKNESS SUPPORT**
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021
## **PREGNANCY SICKNESS SUPPORT**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|K Chappelle||
|---|---|---|
||Dr R Gadsby||
||M O'Hara||
||C Dean||
||S Zafar||
||C J Pratt||
||C Howden|(Appointed 7 March 2022)|
|**Charity number**|1094788||
|**Principal address**|19G Normandy Way||
||Bodmin||
||Cornwall||
||PL31 1RB||
|**Independent examiner**|Old Mill Accountancy Limited||
||Unit 2||
||Greenways Business Park||
||Bellinger Close||
||CHIPPENHAM||
||Wiltshire||
||SN15 1BN||
## **PREGNANCY SICKNESS SUPPORT**
## **CONTENTS**
||**Page**|
|---|---|
|Chairperson's statement|1|
|Trustees' report|2 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 16|
## **PREGNANCY SICKNESS SUPPORT**
## **CHAIRPERSON'S REPORT**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
Heading into our second year of a Global pandemic and another national lockdown was a daunting prospect at the start of 2021. However, despite the pandemic and internal management changes late in 2020, we have seen another strong year with steady growth and impressive achievements. Our community has been largely online for over a decade and therefore some of the challenges other organisations faced around adaptations to online meetings, communications and so on, were less pronounced for us as our infrastructure was already there. Where we have seen the biggest challenge is in keeping up with demand for our support and information. Not only as more people turn to online information sources prior to contacting their healthcare provider but as appointments for GPs continue to be difficult to get and going to a hospital is an absolute last resort.
From April to December our income was approximately £170,000 which has enabled substantial growth and development. Our staff team has expanded this year with employment of an additional part time staff member to focus on providing support on the helpline, webchat, emails and WhatsApp contact routes and part time staff to oversee the volunteer network, a project manager and fundraising coordinator. At the end of December we have seven members of staff, six of whom are office based here in Cornwall and one works remotely from home. Our Chief Operations Officer (COO) has predominantly taken over the running of the Charity from its previously Trustee Lead management and internal stability and infrastructure has been strengthened throughout all levels of the organisation from governance within the Trustee team down to volunteer activity and basic support. We have reviewed our internal financial controls, overhauled our policies and procedures and altered our financial year to run January to December so that it is in line with our employment and funding years.
Looking ahead to the coming year we have a number of exciting projects in the pipeline from research activity in collaboration with various universities, to developing an inhouse counselling service, establishing a “good employer” scheme to promote pregnant people’s rights in the workplace, rebuilding our website and looking for a bigger office space for our continued expansion.
Hopefully we will have soon seen the end of the various restrictions the pandemic has imposed. However, I do not envisage that we will ever see a decline in the increased numbers contacting us and, although we have coped impressively with demand, it is vital that we now grow our team and infrastructure to keep up with the sustained growth of the Charity. As we head into 2022 I am confident that we are able to do this, our small team are dedicated and focused and capable of coping with expansion. As every year has seemed to me, it will be yet another exciting and rewarding year ahead.
..............................
## **Caitlin Dean, RGN, MSc**
Chairperson Trustee for Pregnancy Sickness Support Dated: .........................
- 1 -
## **PREGNANCY SICKNESS SUPPORT**
## **TRUSTEES' REPORT**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
The trustees present their report and financial statements for the period ended 31 December 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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).
## **Objectives and activities**
The charity's objects are:
1. for the advancement of education with regards to sickness in pregnancy, and
2. to relieve sickness by giving advisory or other services to those who need support due to sickness in pregnancy.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
Explanation of the achievements and performance of the charity in the year is detailed in the Chairperson's report.
## **Financial review**
Income for the period amounted to £169,367 (year to March 2021:£134,139), of which £110,795 was restricted income received in relation to National Lottery and Beehive Foundation Grants. Charitable expenditure amounted to £113,072 (year to March 2021:£118,085), of which £109,264 was restricted expenditure relating to the utilisation of the National Lottery Grant and some of the Beehive Foundation Grant received. The majority of the charity’s expenditure continued to be staffing costs, which were £82,684 (year to March 2021:£81,031).
The net movement in funds for the period amounted to a surplus of £56,295 (year to March 2021: £16,054).
The charity's balance sheet as detailed on page 7 shows a satisfactory position with funds amounting to £133,353 (March 2021:£77,058).
## **Reserves policy**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the period.
At 31 December 2021, the level of free reserves was £127,131 (March 2021:£75,596), equivalent to 13 months (March 2021: 8 months) of recurring expenditure.
As trustees of the PPS charity, we confirm that the financial reserves at the end of the financial year to December 2021 are higher than the charities reserves policy. Throughout this financial year as the UK has been recovering from Covid many charities have suffered from greater variation and overall reductions in donor income. PSS relies significantly on its donor income, and the trustees felt it was important to maintain very healthy reserves, over and above those stated in our reserves policy, in case we suffer from reductions in donor income as the UK emerges from the Covid pandemic and endures a significant economic downturn.
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
- 2 -
## **PREGNANCY SICKNESS SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **Plans for the future**
In the coming year we plan to increase the number of services that we are able to offer and seek to secure funding for a specialist HG telephone counselling service, offering high quality individual support at a free or subsidised rate to communities that may not otherwise be able to access such service.
With website funding now secured we anticipate the launch of a new look, easier to navigate website. The site will offer information, support and resources to those affected by nausea and vomiting in pregnancy and hyperemesis gravidarum, as well as a high quality healthcare professional section with up to date research findings and care plans. Alongside this development, the ability to host large scale online training events creates another potential income stream helping to fund our core services. The fundraising website TeamPSS will be integrated into the main website offering a more streamlined and accessible user journey. With regular blog posts, news updates and content cohesiveness we foresee a huge benefit from the production of this site.
With the potential expansion of the team and services offered we are looking to secure additional office space to accommodate this growth. The initial lottery funding bid application has been discussed and a clear financial forecast for our proposal, which if successful it would be continuation funding at a higher level from our current 3 year grant and allow for further future developments of the charity.
Our social media growth continues bringing new opportunities for collaboration. We are looking to enrich this development further in the future and seek funding for a professional digital marketing assistant to oversee the social media platforms, plan and deliver campaigns throughout the year and seek additional opportunities to benefit the charity and the HG community. Social media is particularly important for our charity due to the demographics of our key stakeholders. We would like to also recruit a trustee with a higher knowledge, understanding and experience in this area, as it is an identified gap in our current trustee skillset.
## **Structure, governance and management**
The charity is controlled by its governing document, a deed of trust registered 27 November 2002, and constitutes an unincorporated charity
The trustees who served during the period and up to the date of signature of the financial statements were: K Chappelle Dr R Gadsby M O'Hara C Dean S Zafar C J Pratt C Howden (Appointed 7 March 2022)
There shall be at least three trustees. Future trustees shall be appointed by resolution of the trustees passed at a special meeting.
In selecting persons to be appointed as trustees, the trustees shall take into account the benefits of appointing a person who is able by virtue of their personal or professional qualifications to make a contribution to the pursuits of the objects or management of the charity.
- 3 -
## **PREGNANCY SICKNESS SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **Statement of trustees' responsibilities**
The trustees 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).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
## **C Dean**
Chairperson and Trustee Dated: 26 August 2022
- 4 -
## **PREGNANCY SICKNESS SUPPORT**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF PREGNANCY SICKNESS SUPPORT**
I report to the trustees on my examination of the financial statements of Pregnancy Sickness Support (the charity) for the period ended 31 December 2021.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable 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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Tim Lerwill, FCA Old Mill Accountancy Limited Unit 2 Greenways Business Park Bellinger Close CHIPPENHAM Wiltshire SN15 1BN
Dated: 1 September 2022
- 5 -
## **PREGNANCY SICKNESS SUPPORT**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
|**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**31 December**
**31 March**
**2021**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**31 December**
**31 March**
**2021**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**31 December**
**31 March**
**2021**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**31 December**
**31 March**
**2021**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**31 December**
**31 March**
**2021**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|
||**funds**|**funds**
**31 December**
**31 March**|||
||**2021**|**2021**|**2021**|**2021**|
||**£**|**£**|**£**|**£**|
|**Income from:**|||||
|Donations and legacies
**3**|58,569|110,795|169,364|134,093|
|Investments
**4**|3|-|3|46|
||||||
||||||
|**Total income**|58,572|110,795|169,367|134,139|
|**Expenditure on:**|||||
||||||
|Raising funds
**5**|2,051|9,473|11,524|4,954|
||||||
||||||
|Charitable activities
**6**|1,757|99,791|101,548|113,131|
|**Total resources expended**|||||
||||||
||3,808|109,264|113,072|118,085|
||||||
||||||
|**Net movement in funds**|54,764|1,531|56,295|16,054|
|Fund balances at 1 April 2021
**Fund balances at 31 December 2021**|||||
||77,058|-|77,058|61,004|
||||||
||||||
||131,822|1,531|133,353|77,058|
The statement of financial activities includes all gains and losses recognised in the period.
All income and expenditure derive from continuing activities.
- 6 -
## **PREGNANCY SICKNESS SUPPORT**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2021**
|**Notes**|**31 December**
**2021**|**31 December**
**2021**|**31 March**|**31 March**|
|---|---|---|---|---|
||||**2021**||
||**£**|**£**|**£**|**£**|
||||||
|**Fixed assets**|||||
|Tangible assets
**10**
**Current assets**|415
136,312
136,727
(8,065)|4,691
128,662
133,353
1,531
131,822
133,353|413
78,400
78,813
(3,217)|1,462|
||||||
|Debtors
**11**|||||
|Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**12**|||||
||||||
|Net current assets||||75,596|
|**Total assets less current liabilities**|||||
||||||
|||||77,058|
||||||
||||||
|**Income funds**|||||
|Restricted funds
**14**||||-|
|Unrestricted funds||||77,058|
||||||
||||||
|||||77,058|
The financial statements were approved by the Trustees on 26 August 2022
C Dean
## **Chairperson and Trustee**
- 7 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **1 Accounting policies**
## **Charity information**
Pregnancy Sickness Support is an unincorporated charity, governed by trust deed dated 27 November 2002. The principle office address is 19G Normandy Way, Bodmin, Cornwall, PL31 1RB.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "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 charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
The charity has changed its year end to 31 December in order to align with the calendar year, which is the basis used for grant applications as well as the charity's holiday pay year for payroll purposes. This change simplifies the reporting for these aspects and so reduces administration for the charity. Therefore current period figures are for a nine month period and not entirely comparable to the comparative period which covered 12 months.
## **1.2 Going concern**
In light of the current coronavirus pandemic, the trustees have reviewed likely future developments and remain of the opinion that there is no reason to believe that the charity will have to cease operating as a result of inadequate financial resources, or any other foreseeable event, within a period of at least 12 months from the date of the approval of these accounts.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Investment income is recognised once received.
- 8 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
**1 Accounting policies (Continued)**
## **1.5 Resources expended**
Income and expenses are included in the financial statements as they become receivable or due.
Expenses include VAT where applicable as the company cannot reclaim it.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 25% straight line basis Computers 25% straight line basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
Assets costing £100 or more are capitalised.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
- 9 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **1 Accounting policies**
**(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **Key sources of estimation uncertainty**
The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:
## **Estimated useful lives of tangible fixed assets**
In determining the estimated useful life the charity considers the expected physical wear and tear of the asset that could lead to obsolescence of the asset. Each year the charity reviews the above to establish if there is any change in the expected useful life of tangible assets.
- 10 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**31 December**
**funds**
**funds**
**31 March**
**2021**
**2021**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**31 December**
**funds**
**funds**
**31 March**
**2021**
**2021**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**31 December**
**funds**
**funds**
**31 March**
**2021**
**2021**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**31 December**
**funds**
**funds**
**31 March**
**2021**
**2021**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**31 December**
**funds**
**funds**
**31 March**
**2021**
**2021**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**31 December**
**funds**
**funds**
**31 March**
**2021**
**2021**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**31 December**
**funds**
**funds**
**31 March**
**2021**
**2021**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|---|---|
||**funds**|**funds**
**31 December**||**funds**|**funds**
**31 March**||
||**2021**|**2021**|**2021**|**2021**|**2021**|**2021**|
||**£**|**£**|**£**|**£**|**£**|**£**|
||||||||
|Donations and gifts|58,569|2,500|61,069|52,614|-|52,614|
|Grants from other charities|-|108,295|108,295|20|81,459|81,479|
||||||||
||||||||
||58,569|110,795|169,364|52,634|81,459|134,093|
||||||||
||||||||
|**Investments**|||||||
|||||**31 December**
**31 March**
**2021**
**2021**
**£**
**£**|||
||||||**2021**|**2021**|
||||||**£**|**£**|
||||||||
|Interest receivable|||||3|46|
||||||||
||||||||
|**Raising funds**|||||||
|||**31 December**
**2021**
**£**||**31 December**
**31 March**|||
||||**2021**|**2021**|**2021**|**2021**|
||||**£**|**£**|**£**|**£**|
||||||||
|Fundraising and publicity|||||||
|Other fundraising costs|||2,051|-|2,051|1,454|
|Support costs|||-|9,473|9,473|3,500|
||||||||
||||||||
|Fundraising and publicity|||2,051|9,473|11,524|4,954|
## **4 Investments**
- **5 Raising funds**
- 11 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **6 Charitable activities**
|**31 December**
**31 March**
**2021**
**2021**
**£**
**£**|**31 December**
**31 March**
**2021**
**2021**
**£**
**£**|**31 December**
**31 March**
**2021**
**2021**
**£**
**£**|
|---|---|---|
||**2021**|**2021**|
||**£**|**£**|
||||
|Share of support costs (see note 7)|72,025|74,520|
|Share of governance costs (see note 7)|29,523|38,611|
|**Analysis by fund**|||
||||
||101,548|113,131|
||||
||||
|Unrestricted funds|1,757|31,672|
|Restricted funds|99,791|81,459|
||||
||||
||101,548|113,131|
## **7 Support costs**
|**Support costs**
**Governance**
**costs**
**31 December**
**2021**
**Support costs**
**Governance**
**costs**
**31 March 2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Support costs**
**Governance**
**costs**
**31 December**
**2021**
**Support costs**
**Governance**
**costs**
**31 March 2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Support costs**
**Governance**
**costs**
**31 December**
**2021**
**Support costs**
**Governance**
**costs**
**31 March 2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Support costs**
**Governance**
**costs**
**31 December**
**2021**
**Support costs**
**Governance**
**costs**
**31 March 2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Support costs**
**Governance**
**costs**
**31 December**
**2021**
**Support costs**
**Governance**
**costs**
**31 March 2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Support costs**
**Governance**
**costs**
**31 December**
**2021**
**Support costs**
**Governance**
**costs**
**31 March 2021**
**£**
**£**
**£**
**£**
**£**
**£**|**Support costs**
**Governance**
**costs**
**31 December**
**2021**
**Support costs**
**Governance**
**costs**
**31 March 2021**
**£**
**£**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|---|---|
||||||||
||**£**|**£**|**£**|**£**|**£**|**£**|
||||||||
|Staff costs|81,498|1,186|82,684|78,020|3,011|81,031|
|Depreciation|-|1,139|1,139|-|731|731|
||||||||
|Independent Examiners' fee|-|4,020|4,020|-|3,000|3,000|
|Legal and professional|-|1,474|1,474|-|420|420|
|Marketing and publicity|-|669|669|-|886|886|
|Other governance costs|-|21,035|21,035|-|30,563|30,563|
||||||||
||||||||
||81,498|29,523|111,021|78,020|38,611|116,631|
||||||||
||||||||
|Analysed between|||||||
|Fundraising|9,473|-|9,473|3,500|-|3,500|
|Charitable activities|72,025|29,523|101,548|74,520|38,611|113,131|
||||||||
||||||||
||81,498|29,523|111,021|78,020|38,611|116,631|
Governance costs includes payments to the independent examiner of £1,100 (March 2021- £1,050) for examination fees, and £2,920 (March 2021:£1,850 ) for accountancy services.
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period.
- 12 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **9 Employees**
The average monthly number of employees during the period was:
|**31 December**
**31 March**
**2021**
**2021**
**Number**
**Number**
5
3|**31 December**
**31 March**
**2021**
**2021**
**Number**
**Number**
5
3|**31 December**
**31 March**
**2021**
**2021**
**Number**
**Number**
5
3|
|---|---|---|
||||
||5|3|
||||
||||
|**Employment costs**|**2021**|**2021**|
||**£**|**£**|
||||
|Wages and salaries|78,743|70,478|
|Social security costs|1,531|6,684|
|Pension and other staff costs|2,410|3,869|
||||
||||
||82,684|81,031|
There were no employees whose annual remuneration was more than £60,000.
## **10 Tangible fixed assets**
|**Tangible fixed assets**|**Tangible fixed assets**|**Tangible fixed assets**||
|---|---|---|---|
|**Fixtures and**
**fittings**
**Computers**
**£**
**£**|||**Total**|
|||||
||**£**|**£**|**£**|
|**Cost**||||
|At 1 April 2021|573|2,351|2,924|
|Additions|863|3,505|4,368|
|||||
|||||
|At 31 December 2021|1,436|5,856|7,292|
|**Depreciation and impairment**||||
|||||
|At 1 April 2021|286|1,176|1,462|
|Depreciation charged in the period|254|885|1,139|
|||||
|||||
|At 31 December 2021|540|2,061|2,601|
|||||
|||||
|**Carrying amount**||||
|At 31 December 2021|896|3,795|4,691|
|||||
|||||
|At 31 March 2021|287|1,175|1,462|
- 13 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
**11 Debtors**
|**11**
**Debtors**|**11**
**Debtors**|**11**
**Debtors**|
|---|---|---|
|**31 December**
**31 March**
**2021**
**2021**
**Amounts falling due within one year:**
**£**
**£**
Prepayments and accrued income
415
413
**12**
**Creditors: amounts falling due within one year**|||
||**2021**|**2021**|
||**£**|**£**|
||||
||415|413|
||||
||||
|**31 December**
**31 March**
**2021**
**2021**
**£**
**£**
Trade creditors
665
-
Other creditors
380
217
Accruals and deferred income
7,020
3,000
8,065
3,217|||
||**2021**|**2021**|
||**£**|**£**|
||||
||665|-|
||380|217|
||7,020|3,000|
||||
||||
||8,065|3,217|
## **13 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £1,224 (March 2021: £3,011).
- 14 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **14 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|**Movement in funds**
**Balance at**
**1 April 2021**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 December**
**2021**
**£**
**£**
**£**
**£**|**Movement in funds**
**Balance at**
**1 April 2021**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 December**
**2021**
**£**
**£**
**£**
**£**|**Movement in funds**
**Balance at**
**1 April 2021**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 December**
**2021**
**£**
**£**
**£**
**£**|**Movement in funds**
**Balance at**
**1 April 2021**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 December**
**2021**
**£**
**£**
**£**
**£**|**Movement in funds**
**Balance at**
**1 April 2021**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 December**
**2021**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|
||||||
||**£**|**£**
**£**||**£**|
||||||
|The National Lottery Community Fund – RC England Wide|-|108,295
(108,295)||-|
|Website fund|-|2,500|(969)|1,531|
||||||
||||||
||-|110,795
(109,264)||1,531|
||||||
||||||
|**Prior year**
**Balance at**
**1 April 2020**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 March**
**2021**
**£**
**£**
**£**
**£**|||||
||||||
||**£**|**£**|**£**|**£**|
||||||
|The National Lottery Community Fund – RC England Wide|-|81,459|(81,459)|-|
||||||
||||||
||-|81,459|(81,459)|-|
The National Lottery Community Fund – RC England Wide is to improve the mental and physical well-being of people whose pregnancies are complicated by severe pregnancy sickness and HG by increasing capacity for information and support to enable more people affected to come to terms with their own experience and rebuild self-confidence thereby reducing social isolation.
Website fund - We were successful in our bid to obtain funding from the Beehive Foundation to update and develop our website. We were granted the maximum allowance of £2,500 which is restricted to the total costs of the website overhaul which was quoted at £4,348.
## **15 Analysis of net assets between funds**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**£**
**£**
Fund balances at 31 December 2021 are represented by:|**Unrestricted**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**£**
**£**
Fund balances at 31 December 2021 are represented by:|**Unrestricted**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**£**
**£**
Fund balances at 31 December 2021 are represented by:|**Total**|
|---|---|---|---|
|||||
||**2021**|**2021**|**2021**|
||**£**|**£**|**£**|
|||||
|Tangible assets|4,691|-|4,691|
|Current assets/(liabilities)
|127,131|1,531|128,662|
|||||
|||||
||131,822|1,531|133,353|
No prior period comparative for analysis of net assets between funds is included as at 31 March 2021 all funds were unrestricted.
- 15 -
## **PREGNANCY SICKNESS SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **16 Related party transactions**
During the period the charity received a £1,400 donation from a trustee (March 2021: £10,000).
- 16 -