Charity number: 1099319
THE RIGHT TO LIFE CHARITABLE TRUST TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE RIGHT TO LIFE CHARITABLE TRUST
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 6 |
| Independent Auditors' Report on the Financial Statements | 7 - 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Statement of Cash Flows | 13 |
| Notes to the Financial Statements | 14 - 24 |
THE RIGHT TO LIFE CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025
| Trustees | Moira Billinge |
|---|---|
| Robert Flello | |
| Helen Freely | |
| Peter Stephens | |
| Dr Grace Watson (Appointed 9 July 2025) | |
| Christopher Whitehouse | |
| Charity registered number 1099319 Registered office 1st Floor, Arthur Stanley House 40-50 Tottenham Street London W1T 4RN Independent auditors Goodman Jones LLP Chartered Accountants Statutory Auditors 1st Floor Arthur Stanley House 40-50 Tottenham Street London W1T 4RN Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ |
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THE RIGHT TO LIFE CHARITABLE TRUST
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their Annual Report together with the audited financial statements of the Charity for the year 1 April 2024 to 31 March 2025.
The Trustees confirm that the financial statements have been prepared in accordance with the accounting policies, comply with the Charity’s trust deed, applicable laws and the requirements of 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 United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019).
Objectives and activities
a. Objectives
The Charity’s objects are to further such charitable purposes as the Trustees determine from time to time, in particular, but not exclusively, by advancing the public's education with a view to recognising the sanctity of human life from conception to natural death; by advancing the public's education and undertaking research in such subjects and topics as the Trustees see fit including the development of the foetus, the maturing child and the needs of the sick and the elderly; and to provide relief in such ways as the Trustees see fit to women and girls in need of assistance and protection and who may be under pressure to have an abortion.
b. Activities undertaken to achieve objectives
The Charity seeks to educate, inform, support and undertake research into issues surrounding human life and present this information to the general public, parliamentarians, schools and organisations, both religious and secular.
The Charity uses literature, videos, meetings, social media and a website to disseminate its objectives and promote topical and educational material to the general public. The Charity provides research and information to MPs and Peers regarding life issues. The Charity works to increase the balanced coverage of life issues in the mainstream media so that the public can be aware of both sides of the debate regarding life issues.
The Charity aims to help build a culture whereby there is total support for women with unplanned pregnancies, protection for the unborn child, and no pressure for those nearing the end of their lives to seek an unnatural and early death. In the shorter term, the Charity aims to continue educating the general public on life issues so that they are aware of evidence-based information, research and polling. The Charity will continue to strive to have evidence-based information presented in the media so that the public can be aware of both sides of the debate regarding life issues. The Charity aims to deepen and expand relationships with parliamentarians in order to provide them with the latest evidence-based research on life issues, so that they are fully informed when debating life issues in parliament. Finally, the Charity will provide support to women in need who would otherwise feel pressured to seek an abortion.
By measuring the readership and reach of the Charity’s digital resources, including news articles, social media posts and website visits, and monitoring the Charity’s wider activities, the Trustees can ensure that larger numbers of the general public are accessing the Charity’s educational resources. Similarly, the Trustees monitor the extent of the provision of life-issues research to parliamentarians. Finally, by tracking the number of times that evidence-based information from the Charity is presented in the media, the Trustees can ensure that the growing numbers of the wider public, beyond those who access the Charity’s digital resources, are provided with the research and information that is produced by the Charity.
The Charity runs media and communications training to provide young people with an understanding of life issues and the ability to communicate these issues in the media. This has equipped participants with the necessary skills and techniques to deliver interviews and respond to questions. The Charity also runs an Internship Programme to introduce students and new graduates to the work of providing evidence-based information on life issues to a range of stakeholders, including the public, parliamentarians and the media.
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THE RIGHT TO LIFE CHARITABLE TRUST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Objectives and activities (continued)
c. Main activities undertaken to further the Charity's purposes for the public benefit
The Charity benefits the public by raising awareness of issues regarding human life and disabilities. The Charity provides evidence-based research and information on life issues to people from different political ideologies and philosophical beliefs (including those who are non-religious, religious, or agnostic). Members of the public are free to access these resources through the Charity’s website www.righttolife.org.uk. The Charity also provides assistance, in such ways as the Trustees see fit, to those under pressure to have an abortion.
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
a. Activities
The Charity continued to develop its digital news service to provide the public with a trusted, UK-focused source of reliable news and analysis on life issues to educate readers. This website remains the most viewed pro-life website in Europe.
The Charity continued to grow its media strategy to ensure that more accurate, evidence-based information on life issues is presented in the national and local media, while also supporting spokespeople affected by abortion and disability, as well as medical professionals, to share their personal experiences and expertise on these topics. Similarly, the Charity utilised its website and social media channels to engage broader audiences with evidence-based information on life issues and access to easy-to–use tools that empowered the general public to engage with their MPs on these issues.
In early 2024, a cross-party group of MPs tabled an amendment to the Government’s flagship Criminal Justice Bill ahead of Report Stage that would lower the abortion time limit from 24 to 22 weeks in line with advances in medical science. Pro-abortion MPs also brought forward proposals that would have made significant changes to abortion laws. This was followed by a large group of MPs, led by Flick Drummond MP, tabling an amendment that would ensure that women have an in-person consultation with a medical professional before taking abortion pills at home. At this consultation, medical professionals would have the opportunity to accurately assess, in person, any likely health risks for a woman taking abortion pills, her gestational age and the possibility of a coerced abortion. This would help protect women from the health risks involved with performing a late-term abortion, along with identifying many other health risks that can be accurately assessed with an in-person consultation. The Charity worked to provide information and research that was easily accessible to members of the public relating to the proposed change to the law and supplied constituents with the necessary information to correspond with their MPs on this matter. The then Prime Minister, Rishi Sunak, then called an election, which meant that the Criminal Justice Bill fell, as did the pro-life and pro-abortion amendments.
In September 2024, Lord Moylan introduced his Complications from Abortions (Annual Report) Bill to the House of Lords. Lord Moylan’s Bill would require the Department of Health and Social Care to publish an annual report on medical complications from abortions. This annual report would include more comprehensive reporting of abortion complications, along the lines of what was published in a Department of Health and Social Care review released in November 2023. The change to the law would require a similar report to be published each year. The annual report would be required to include data from Hospital Episode Statistics (HES), which are not currently published in the annual abortion statistics complication data reporting. While Lords Private Members Bills rarely become law, this Bill helped raise the profile of this important issue in Parliament, the media and wider society. The Charity conducted research around the areas covered by the Bill and developed materials based on this research for the general public.
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THE RIGHT TO LIFE CHARITABLE TRUST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
In October 2024, Kim Leadbeater MP tabled her Terminally Ill Adults (End of Life) Bill, which sought to legalise assisted suicide in England and Wales. This was followed by Second Reading at the end of November 2024, and Committee Stage from January to March 2025. The Charity worked to provide information and research that was easily accessible to members of the public, MPs and media outlets relating to the proposed change to the law, while also providing constituents with the necessary information and easy-to-use tools to correspond with their MPs on this matter.
Financial review
a. Financials and reserves policy
The Charity recognised income of £1,164,156 in the year (2024: £891,626) and expenditure of £1,231,188 (2024: £883,208). Overall, after accounting for gains on investments, the Charity recorded an operating deficit for the year of £74,418 (2024: £39,449 surplus).
The Charity relies upon donations, grants and legacies to fund its operations, and so the Trustees would like to record their gratitude to all those who have so generously contributed to the work of the Charity. As such, the Charity’s income can be unpredictable and impacted by events outside of the control of the Charity, while the Charity’s expenditure is, in part, fixed and regular. Therefore, the Charity maintains a level of free reserves to safeguard against delays in receiving income and unexpected setbacks, while allowing the option to develop new services or expand current ones to respond to the changing needs of the beneficiaries. The Trustees monitor the level of reserves regularly to ensure that they are at a suitable level and that the policy is still relevant. Unrestricted reserves at 31 March 2025 were £1,215,671 (2024: £1,290,089), of which free reserves are £504,087 (2024: £592,781).
b. Going concern
The Trustees are grateful to the grassroots supporters who have continued to fund the Charity’s operations. Income from grassroots supporters has continued to be strong since the balance sheet date, and the Trustees consider that income generation is sufficient to cover the operating costs for the 12 months after the date of signing of the accounts.
c. Principal risks and uncertainties
The Trustees examine major risks to the Charity as a standing item during quarterly board meetings, and ensure that changes to risks are identified and that sufficient measures are in place to mitigate these risks. The principal risks and uncertainties facing the Charity are not having time to run fundraising appeals due to more urgent priorities and commitment to renting an office space that the team may outgrow, which would impact the Charity’s ability to achieve its objectives. The team is working towards an increased focus on recurring giving in order to provide more reliable income streams throughout the year, and preparing fundraising appeals during quieter periods so that they can be run without diverting staff resources away from other work during busier periods. A new five-year office lease commenced in 2025 that provides flexibility for a range of team sizes and has a break clause to accommodate any significant changes over the coming years. With all its activities, the Charity is mindful of risks and is putting measures in place to mitigate risks as far as possible.
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THE RIGHT TO LIFE CHARITABLE TRUST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
d. Principal funding and fundraising
The Charity does not use professional fundraisers, nor has it signed up to any voluntary codes of conduct or standards regarding fundraising practices. No complaints were received by the Charity about fundraising activity during the year. The Charity only makes direct asks for grassroots donations from its supporters a few times a year, and this is done via email to our database of supporters. The Charity uses its existing policies to safeguard donors.
Structure, governance and management
a. Constitution
The Charity is an unincorporated body established by a charitable trust dated 20 August 2003 and is registered under the Charities Act 2003 (Charity registration number 1099319). The organisation consists of Trustees appointed by the original settlor on the basis of their ability to promote the aims of the trust, and employees who are paid by the trust. Nominations for both Trustees and employees are approved by the Trustees, and selections are based on the individual’s knowledge and experience in corporate, media and life issues. The Trustees meet quarterly to review the affairs, risks and policies of the trust, and to receive reports from the CEO. The day-to-day management of the Charity is delegated to the CEO, who is supervised directly by the Trustees, and assisted by the other employees of the Charity to carry out tasks as required. Where appropriate, other professionals are engaged to advise and assist in legal, counselling and financial matters.
b. Trustees, management, and decision-making
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. Trustees receive and induction to the work of the charity by the CEO and are encouraged to undertake training where gaps in knowledge or experience are identified so that the Charity maintains collective expertise in good governance.
c. Pay policy
Staff salaries are set by the Trustees with reference to industry standards of remuneration and are benchmarked against peer organisations.
Plans for future periods
The Charity plans to continue to grow its operations by hiring more staff to carry out its charitable objectives. The Charity is continuing to expand its resources to equip pro-lifers with educational and informative arguments regarding life issues. The Charity plans to continue its work in providing evidence-based information to the media and to parliamentarians, and continue to grow its website and social media presence as the go-to resource for news and other educational materials on life issues.
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THE RIGHT TO LIFE CHARITABLE TRUST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
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 & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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.
Disclosure of information to auditors
Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:
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so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
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that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
Auditors
The auditors, Goodman Jones LLP, were appointed during the year and have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ Oly Helen Freely Trustee
Date:
26-01-26
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THE RIGHT TO LIFE CHARITABLE TRUST
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE RIGHT TO LIFE CHARITABLE TRUST
Opinion
We have audited the financial statements of The Right to Life Charitable Trust (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
In our opinion the financial statements:
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give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. The financial statements for the prior year were not audited. Accordingly, we do not express an opinion on the comparative figures included within these financial statements.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
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THE RIGHT TO LIFE CHARITABLE TRUST
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE RIGHT TO LIFE CHARITABLE TRUST (CONTINUED)
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
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the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or
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sufficient accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records and returns; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees' Responsibilities Statement, the Trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
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THE RIGHT TO LIFE CHARITABLE TRUST
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE RIGHT TO LIFE CHARITABLE TRUST (CONTINUED)
Auditors' responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
Based on our understanding of the charity and sector, we identified that the principal risks of non-compliance with laws and regulations related to sector regulations and unethical and prohibited business practices, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011, Charity Commission and sector regulations, and UK Tax Legislation. We have evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls). Appropriate audit procedures in response to these risks were carried out. These procedures included:
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Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;
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Reading minutes of meetings of those charged with governance;
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Obtaining and reading correspondence from legal and regulatory bodies including HMRC;
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Identifying and testing journal entries;
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Challenging assumptions and judgements made by management in their significant accounting estimates.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members; and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
Based on our understanding of the charity and sector, we identified that the principal risks of non-compliance with laws and regulations related to sector regulations and unethical and prohibited business practices, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011, Charity Commission and sector regulations, and UK Tax Legislation. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls). Appropriate audit procedures in response to these risks were carried out.
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THE RIGHT TO LIFE CHARITABLE TRUST
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE RIGHT TO LIFE CHARITABLE TRUST (CONTINUED)
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.
Goodman Jones LLP
Chartered Accountants Statutory Auditors 1st Floor Arthur Stanley House 40-50 Tottenham Street London W1T 4RN Date: 27-01-26
Goodman Jones LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
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THE RIGHT TO LIFE CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Note Income from: Donations and legacies 4 Investments 5 Total income Expenditure on: Raising funds Charitable activities Total expenditure Net (expenditure)/income before net (losses)/gains on investments Net (losses)/gains on investments Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 1,142,452 21,704 1,164,156 10,812 1,220,376 1,231,188 (67,032) (7,386) (74,418) 1,290,089 (74,418) 1,215,671 |
Total funds 2025 £ 1,142,452 21,704 1,164,156 10,812 1,220,376 1,231,188 (67,032) (7,386) (74,418) 1,290,089 (74,418) 1,215,671 |
Total funds 2024 £ 875,415 16,211 891,626 |
|---|---|---|---|
| 6,082 877,126 883,208 |
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| 8,418 31,031 39,449 |
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| 1,250,640 39,449 1,290,089 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 14 to 24 form part of these financial statements.
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THE RIGHT TO LIFE CHARITABLE TRUST
BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2025 | 2024 | |||
|---|---|---|---|---|---|
| Note | £ | £ | |||
| Fixed assets | |||||
| Tangible assets | 10 | 2,694 | 1,575 | ||
| Investments | 11 | 708,890 | 695,733 | ||
| 711,584 | 697,308 | ||||
| Current assets | |||||
| Debtors | 12 | 26,941 | 36,988 | ||
| Cash at bank and in hand | 575,039 | 639,272 | |||
| 601,980 | 676,260 | ||||
| Current liabilities | |||||
| Creditors: amounts falling due within one | |||||
| year | 13 | (97,893) | (83,479) | ||
| Net current assets | 504,087 | 592,781 | |||
| Total assets less current liabilities | 1,215,671 | 1,290,089 | |||
| Total net assets | 1,215,671 | 1,290,089 | |||
| Charity funds | |||||
| Unrestricted funds | 1,215,671 | 1,290,089 | |||
| Total funds | 1,215,671 | 1,290,089 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................
Helen Freely Trustee
Date: 26-01-26
The notes on pages 14 to 24 form part of these financial statements.
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THE RIGHT TO LIFE CHARITABLE TRUST
| STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 |
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|---|---|---|
| Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Purchase of tangible fixed assets Purchase of investments Net cash used in investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The notes on pages 14 to 24 form part of these financial statements |
2025 £ (41,489) (2,201) (20,544) (22,745) (64,234) 639,272 575,038 |
2024 £ 50,810 (560) (664,702) (665,262) (614,452) 1,253,724 639,272 |
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THE RIGHT TO LIFE CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. General information
The Right to Life Charitable Trust is an unincorporated charity governed by a settlement deed. The Charity is registered with the Chrity Commission in England and Wales. Its activities are set out in the Trustees' Annual Report on page 2.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Right to Life Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
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 £.
2.2 Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. As part of their budgeting and scenario planning to reflect the future plans of the Charity, and considered expected future income and expenditure, the Trustees consider that the Charity can meet its commitments and liabilities and can continue for the foreseeable future. Accordingly, they do not believe there to be a material uncertainty regarding the going concern status of the Charity and continue to adopt the going concern basis in preparing the financial statements.
2.3 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Investment income, gains and losses are allocated to the appropriate fund.
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THE RIGHT TO LIFE CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. Accounting policies (continued)
2.4 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
Grant income is recognised once the above criteria are met, together with any performance conditions attached to the grant. Grant income is deferred when the Charity has received the funds but has not yet met the recognition criteria, including fulfilling all relevant performance conditions.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.6 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.7 Intangible assets and amortisation
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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2. Accounting policies (continued)
2.7 Intangible assets and amortisation (continued)
Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.
Amortisation is provided on the following basis:
Website
- 25 % straight line
2.8 Tangible fixed assets and depreciation
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
Office equipment - 25%
2.9 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.
2.10 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.11 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.12 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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2. Accounting policies (continued)
2.13 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
3. Critical accounting estimates and areas of judgement
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. There are no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
4. Income from donations and legacies
| Unrestricted funds 2025 £ Donations 1,091,190 Legacies 13,462 Grants 37,800 1,142,452 Total 2024 875,415 |
Total funds 2025 £ 1,091,190 13,462 37,800 1,142,452 875,415 |
Total funds 2024 £ 820,901 4,514 50,000 875,415 |
|---|---|---|
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5. Investment income
| Investment income - local cash Total 2024 Analysis of expenditure by activities Charitable activities Total 2024 |
Unrestricted funds 2025 £ 21,704 16,211 Activities undertaken directly 2025 Support costs 2025 £ £ 1,014,088 206,288 726,436 150,690 |
Total funds 2025 £ 21,704 16,211 Total funds 2025 £ 1,220,376 877,126 |
Total funds 2024 £ 16,211 |
|---|---|---|---|
| Total funds 2024 £ 877,126 |
|||
6. Analysis of expenditure by activities
Analysis of support costs
| Staff costs Premises Fees and other staff costs Office costs Communications Governance Total 2025 |
Activities 2025 £ 126,346 18,979 20,214 22,214 2,079 16,456 206,288 |
Total funds 2025 £ 126,346 18,979 20,214 22,214 2,079 16,456 206,288 |
Total funds 2024 £ 99,688 20,486 12,669 9,376 2,764 5,707 150,690 |
|---|---|---|---|
Governance costs include audit fees of £14,400 (2024: independent examination fees of £3,900).
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7. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2025 £ 521,926 55,523 9,742 587,191 |
2024 £ 368,856 37,974 7,063 |
|---|---|---|
| 413,893 |
The average number of persons employed by the Charity during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Employees | 9 | 7 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| 2025 | 2024 | ||
|---|---|---|---|
| No. | No. | ||
| In the band £60,001 | - £70,000 | - | 2 |
| In the band £70,001 | - £80,000 | 3 | - |
| In the band £90,001 | - £100,000 | 1 | 1 |
The total cost in respect of key management personnel, including employer's NI and pension contributions, for the year was £195,781 (2024: £184,487).
8. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 31 March 2025, expenses totalling £ NIL were reimbursed or paid directly to Trustees (2024 - £NIL to Trustee) . No trustee received any remuneration during either the current or prior years.
During the year, the Charity received donations totalling £3,600 (2024: £3,410) from trustees and/or related parties. No restrictions were attached to these donations in either the current or prior years.
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| 9. Intangible assets Cost At 1 April 2024 At 31 March 2025 Amortisation At 1 April 2024 At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Website £ 2,372 |
|---|---|
| 2,372 | |
| 2,372 | |
| 2,372 | |
| - | |
| - |
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10. Tangible fixed assets
| Cost or valuation At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 11. Fixed asset investments Cost or valuation At 1 April 2024 Additions Revaluations At 31 March 2025 |
Office equipment £ 35,560 2,201 37,761 33,985 1,082 35,067 2,694 1,575 Unlisted investments £ 695,732 20,544 (7,386) 708,890 |
|---|---|
Investments comprise units in a managed fund and cash deposits in two CCLA funds, COIF and CAIF.
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12. Debtors
| Due within one year Prepayments and accrued income Creditors: Amounts falling due within one year Other taxation and social security Other creditors Accruals and deferred income |
2025 £ 26,941 26,941 2025 £ 22,443 2,508 72,942 97,893 |
2024 £ 36,988 |
|---|---|---|
| 36,988 | ||
| 2024 £ 11,587 2,889 69,003 |
||
| 83,479 |
13. Creditors: Amounts falling due within one year
14. Summary of funds
Summary of funds - current year
| General funds | Balance at 1 April 2024 £ 1,290,089 Balance at 1 April 2023 £ 1,250,640 |
Income £ 1,164,156 Income £ 891,626 |
Expenditure £ (1,231,188) Expenditure £ (883,208) |
Gains/ (Losses) £ (7,386) Gains/ (Losses) £ 31,031 |
Balance at 31 March 2025 £ 1,215,671 |
|---|---|---|---|---|---|
| Balance at 31 March 2024 £ 1,290,089 |
|||||
| Summary of funds - prior year | |||||
| General funds |
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15. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2025 £ Tangible fixed assets 2,694 Fixed asset investments 708,890 Current assets 601,980 Creditors due within one year (97,893) Total 1,215,671 |
Total funds 2025 £ 2,694 708,890 601,980 (97,893) 1,215,671 |
|---|---|
Analysis of net assets between funds - prior year
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 1,575 695,733 676,260 (83,479) 1,290,089 |
Total funds 2024 £ 1,575 695,733 676,260 (83,479) 1,290,089 |
|---|---|---|
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16. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/expenditure for the year (as per Statement Activities) Adjustments for: Depreciation charges (Gains)/losses on investments (Increase)/Decrease in debtors (Decrease)/Increase in creditors Net cash provided by/(used in) operating activities 17. Analysis of cash and cash equivalents Cash in hand Total cash and cash equivalents 18. Analysis of changes in net debt Cash at bank and in hand |
of Financial At 1 April 2024 £ 639,272 639,272 |
2025 £ (74,418) 1,082 7,386 10,047 14,414 (41,489) 2025 £ 575,038 575,038 Cash flows £ (64,233) (64,233) |
2024 £ 39,449 1,656 (31,031) (5,653) 46,389 50,810 2024 £ 639,272 639,272 At 31 March 2025 £ 575,039 575,039 |
|---|---|---|---|
19. Related party transactions
Other than noted elsewhere in the financial statements, there are no related party transactions requiring disclosure for either the current or prior years.
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