Image and Pregnaney Helpline image VALUES PEOPLE from beginning to end Amended Accounts image and Pregnancy Helpline TRUSTEES ANNUAL REPORT including Directors, Report and Financial Statements for the year th 6 APRIL 2023- 5 APRIL 2024 th Registered Charity Number: 1141832 Company number 07480065 A charitable company registered in England & Wales
Image and PregDaD¢y Hclpline Contsnts TTUStees' Report 3¢010 li Sthtement of FitiaticiaL Activitias 12tD13 Baiattee Sheet 14 Ntites to the Financial Statemeats 15to21
Image and Pregnancy Helpline Reference and administrative details Charity name.. imoge and Pregnancy Helpline Other name the charity uses.. image Registered charity number: 1141832 Company number: 07480065 Charity's principal address.. Unit 415, Wesley Centre, Royce Rd, Hulme, Manchester M15 5BP Trustees and Directors: Patricia Anders Timothy Bull Chrlstine Fldler Rebecca Johnson (resigned 3, November 2023) Website address.. https://www.imagenet.org.uk/ Office Telephone". 0161273 8090 E- mail.. office ima enet.or Accountants.. McKellens Ltd Chartered Accountants 11 Riverview, The Embankment Buslness Park Vale Road, Heaton Mersev Stockport SK4 3GN Image works from rented offices ot Wesley Centre. Royce Rood. Hulme, Monche5ter, M15 SBP Page 2
Image find Pregllanry Helplille Introdurtion The Trusiee5 and Dlrertors of Imuge and Pregnancy Helpline are pleased to present their th Annual Report together wrth thelr Flnandal Statements for the year endlng 5 Aprtl 2024. The Trustees confirm that this Annual Report and Financlal Statements serves the purposes of both a Trustees, Report under charlty law and a Dlrectors, Report under company law. It also complies wlth the current statutory requirements, the company's governing documen( and the provision5 of the Statement of Recommended Practice (SORP 20191 applKable to UK charities preparing accounts in accordan with the Financial Reporting Standards (FR5 1021. image has been operating since 1990 and work5 With a wealth of experience and comp3sslon that comes from many years of 5UPPOrtlng people in crisis around pregnancy decision-making and those who have been affected following abortlon, mlscAnlage, sti15 birth, sudden infant death and adoption. It h35 been en¢ouragin8 to revlew the positive impatt we are making on the mental health of those who engage with us through our Pregnancy Helpline and counselling services. We continue to play a signiticant role in relteving poverty and dlstress throii8h the provision of baby clothes and equipment to some of the neediest families in Greater Manchester through the work of image's Famlly SeThlces. Out hlgh-quality Tralnlng is key to the growth of our work nationwlde, so we have continued to train people onllne to achieve recognised qualifications in these speclalist areas of pregnancv ¢oun5elling and pregnancy10s5, SO that they can help in pregnancy centres acros5 the UK. We thank God for another productfve year that has benefftted both cllents ènd trainees. Prayer continues to underpln imoge's work and we are grateful to all who support us In prayer for this work. The Trustees would a150 like to sty a bl£ thank you to all who have supported the work financlally this year. We want to specifica15y thank all the churches across Greater Manthester who remeniber us tn their giving and the many individuats across the country who give 50 generously to the work of Image. Your continued support through the wst-of-Ilvin8 crisis has been amazln& as rising costs have been challengingfor us all overthe past 2 years. We would also like to say a big thank you to our hard-working staff and our wonderful volunteers - the work o)uld not continue without the dedicated commitment from the many voluftteers who serve in their own time and from thelr own homes. We feel so privileged to have you in our team, whether you are volunteers on the helpline, Supe150¢5, trainets, involved with finance or one of the 300+ praying supporters on our mailing list. Thank you to you alll crtIF6 Christine FidlÈr- Founder and Trustee Pa8¢ 3
Image and Pregnan¢y Helpline Introduction The Trustees and Directors of image and Pregnancy Helpline are pleased to present their th Annual Report together with their Financial Statements for the year ending 5 April 2024. The Trustee5 confirm that this Annual Report and Financial Statement5 serves the purposes of both a Trustees, Report under charity law and a Directors, Report under company law. It also complies with the current statutory requirements, the company's governing document, and the provisions of the Statement of Recommended Practice1SORP 20191 applicable to UK charitie5 preparing accou nts in accordance with the Financial Reporting Standards IFRS 1021. image ha5 been operating since 1990 and works with a wealth of experience and compassion that comes from many year5 of supporting people in crisis around pregnancy decision-making and those who have been affected following abortion, miscarriage, still birth, sudden infant death and adoption. It has been encouraging to review the positive impact we are making on the mental health of those who engage with us through our Pregnancy Helpllne and counselling services. We continue to play a significant role in relieving poverty and distress through the provision of baby clothes and equipment to some of the neediest families in Greater Manchester through the work of imoge s Family Services. Our high-quality Trainin8 is key to the growth of our work nationwide, so we have continued to train people online to achieve recognised qualifications in these specialist areas of pregnancy counselling and pregnancy loss, so that they can help in pregnancy centres across the UK. We thank God for another productive year that has benefitted both clients and trainees. Prayer continues to underpin image'5 work and we are grateful to all who support us in prayer for this work. The Trustees would also like to say a big thank you to all who have supported the work financially this year. We want to specifically thank all the churches across Greater Manchester who remember us in their giving and the many individuals acr055 the country who give so generously to the work of image. Your continued support through the cost-of-living crisis has been amazing, as rising costs have been challenging for us all over the past 2 year5. We would also like to say a big thank you to our hard-working staff and our wonderful volunteers the work could not continue without the dedicated commitment from the many volunteers who serve in their own time and from their own homes. We feel so privileged to have you in our team, whether you are volunteers on the helpline, supervisors, trainers, involved with finance or one of the 300+ praying supporters on our mailing list. Thank you to you all I Christine Fidler- Founder and Trustee Page 4
Image and Pregnancy Helpline Structure, governance and management Imoge was founded as an organisation in December 1990 by Christine Fidler and her late husband Jim. It was run by a steering committee of 5 people from across Manchester. As committed Christians, their aim was to engage the church in a compassionate response to abortion which was done through organising prayer and conferences, creating training and educating church congregations on the value and sanctity of life. In 1994 imoge launched its first Pregnancy Helpline service across Tameside, networking with six churches who were opening pregnancy centres. In May 2000, as our reach had extended across Greater Manchester and demand for our training was growing nationwide, it was decided to apply for charitable status. Image was constituted by a Declaration of Trust dated 16th July 2001 and became a registered charity on 25th September 2001 lunder charity number.. 10885731. Due to the expansion of work for the Pregnancy Helpline across Greater Manchester, the charity was incorporated as a charitable company under the Company Registration No- 07480065 on 30th December 2010 and is currently governed by a Memorandum of Articles and Association dated 22nd December 2010. Funds were transferred to a new registered charity renamed "imoge and Pregnancy Helpline" under a new Charity Reg. No: 1141832 on 24th October 2011. As a registered charity and a limited company, the current Directors select and appoint new Directors, who are also appointed Trustees of the charity. During the year, 4 experienced Trustees and Directors continued to serve in a voluntary capacity to oversee and support a small but dedicated management team of 4 part-time paid staff and a wider team of 22 volunteer5. Rebecca Johnson served as a Trustee and Director until 3, November 2023. We are grateful for her many years of service as a volunteer and a Trustee and pleased that she continues to support the work in a paid job, sharing the Pregnancy Helpline Coordinator role to help develop our plan5 for the Pregnancy Helpline. We recognise the need to recf Ult more Trustees and Directors in the coming year and we are currently preparing new Trustee induction training to help us recruit 2 or 3 new trustees, based on recommended publications and video training material from the Charity Commission and Charity Excellence. Our charitable objects, as specified in our Memorandum and Articles of Association, are: 111 To preserve and protect the good health both mental and physical of parent5, young people and children. 121 To relieve the poverty, sickness and distress of pregnant women and those suffering with pregnancy loss, including termination. 131 To promote education and research in the subject of pregnancy and termination of pregnancy and into its effects on women, whether physical, medical, psychological or social. 141 To educate young people to develop a sense of responsibility in regard to sexual behaviour with the aim of preventing unwanted pregnancies. 151 To promote the Christian faith and advance the education of the public in particular by providing literature, training, counsel and help with a view to recognising the sanctity of human life.
Image and Pregnancy Helpline Values statement We are called 'image' because this reflects our core belief: that every person is made in the image of God and so has a life of value, whether old, young, only just conceived, disabled or dying. Hence, we have the strapline.. "Values people from beginning to end" This core belief also underpins our practice, since we aim to extend the love of God to all our service users, whatever their background or beliefs, by providing unconditional acceptance, agreed time and space, and appropriate support. Over the past 34 years, we have continued to provide a safe and non-judgmental counselling space for the many diverse faith communities across Greater Manchester, as well as people of no faith, offering a listening ear and practical help to women and families in moments of crisis and distress. We have always done this without judgement and without proselytizing our own faith, to ensure good counselling practice is maintained in a Safe and non-threatening Space. Charitable Aims The Trustees confirm that they have had due regard to the Charity Commission requirement to show the public benefit achieved by the charity each year. Below 15 a summary review of the th activities and achievements we have carried out for public benelit during the year from 6 April th 2023 to 5 April 2024. At the time of writing, our Mission and Vision Statements remain.. Mission statement: To provide a Christian response to abortion and to resource the church in this area. Vision: To see a widespread Christian response to abortion in the UK that includes support for those considering or affected by aborknon. Some of the team on a training dayfor Pregnancy Helpline Page 6
Image and Pregnancy Helpline Activities and Achievements During the year, we continued to deliver our 3 key services: imoge Pregnancy Helpline- offering a compassionate response to those considering or affected by abortion or child10s5. image Family Services- providing practical support for families on low income. image Training - providing the resources needed for churches and individuals who want to offer these services. Over the past year, 22 Imoge volunteers have contributed around 4,000 hours to deliver our 3 main services, mainly to people living in the Greater Manchester area- l. image Pregnancy Helpline This service provides support for pregnancy crisis, post-abortion and child loss. Trained helpers answer calls, texts and emails every evening from 7pm- 10pm and 10am- 2pm in term time. In total, we supported 259 clients this year: 71% pregnoncy clients 8% p05t-abortion 4% baby loss We continued to run our own support programme for pregnancy losses and received positive feedback from service users.. "The progromme helped me to grieve Gnd process my emotions better. l am a150 able to talk more about how l umfeeling ond tell people my story to keep my son'5 memory alive." Baby loss client "It hos helped me come to terms with the decision I made and understand all the emotions thot came ofter the decision. Post-abortion client Page 7
Image 2nd Pregnaney Helpline There have been several significant developments this year. Rebecca Johnson took on a job share with the Pregnancy Helpline Coordinator. She brought considerable expertise to the team, having been part of imoge for 10 years. Throughout the year, regular meetings have taken place with two other charities with a view to partnering in support of a national Pregnancy Helpline. This would give our work a far greater reach. Key to exploring partnership has been assessing risk to imtjge, so the trustees appointed a Data Protection Officer this year, Maureen Chaffe, to support us in addressing i5sue5 of compliance and minimising risk. Helpline workers have already begun to take some calls from the national helpline which is beginning to increase client work. 2. image Family Services This service supplies practical support for local families with children under 5 to relieve poverty and distress. Professionals refer clients into the service and self-referral is also possible. image has been able to support 20 families on an ongoing basis with donated baby clothes, equipment and emotional support this year. "Veryfriendly, eosy to talk to. A lot ovoiloble- Thonk you again. imagefamily seNices Family Services client The staff was very helpful ond they 5UPPOrted us to ch005e the items and we were reolly hoppyfor having very welcoming acceptance" Providing baby clothes and equipment from the iinaoe orrice in Mancheslcr Family Services client Page 8
Image 2nd Pregnancy Helpline 3. image Training Imoge runs two training courses.. one in Pregnancy Counselling Skills and the other in Counselling Skills for Post-Abortion/Child Loss. Both courses are recognised by Open Awards and by the Association of Christian Counsellors and Linked Professions. They have been running for over 20 years with regularly updated material. This year, 33 trainees completed the courses online from different parts of the UK.. 25 to support clients with pregnancy counselling skills 8 to support clients with counselling skills for post-aborknon/child loss. Both courses were delivered with the helpful addition this year of home learning. Feedback from trainees demonstrates the benetits of the course- "Really welcoming and friendly sessions. Home let7rning was helpful and cleorly explained. Enjoyed the tutor groups being oble to discuss further ond heor other people s thoughts and experiences." -Lots of very helpful ond procticol informotion. Trainees on the Post-abortion/Child Loss course All staff and helpline volunteer5 complete ongoing safeguarding training in line with our safeguarding policy and are DBS checked. There have been no safeguarding issues this year. Financial Review image's expenditure for the year was £52,593 and our income was £35,504. We started the year with £36,304 and ended with £19,215, a planned deficit of £17,089 which was funded from general reserves. The trustees are mindful that this deficit needs to be reduced and are currently reviewing activities and overheads to see where economies can be made, as well as seeking additional help with fundraising and communications to improve grant income. We have been advised that Choices Counselling Buxton, a neighbouring pregnancy centre that has been operational since 2007, will be closing in 2024 and intends to give a gift of at least £9,700 towards our work, which we expect to receive in the next linancial year. In common with many charities, we experienced a reduction in individual giving from £44,989 last year to £32,552 in 2023-24, which was mainly due to the cost-of-living crisi5 and financial pressures experienced by our supporters. We did not have the administrative capacity to make many trust applications this year but intend to do more grant applications as soon as possible. We are also aiming to visit more churches to raise awareness, attract more volunteers and encourage regular giving in the coming year. Page 9
Image and Pregnancy Helpline Image s reserve policy has been reviewed by the trustees this year. In view of additional staffing commitments and our plans for growth next year, it was agreed that we would aim to maintain our general reserves at no less than £12,000 which represents around 3 months, running costs. This is to ensure we can cover immediate salary and rental commitments as well as allow for redundancy payments in the event of unexpected closure. At the present time we are confident that we will be able to reduce the deficit experienced this year through a more targeted fundraising strategy, which will help us sustain our ongoing commitments and allow for planned growth of our national pregnancy helpline. The Trustees are aware of the Charity Commission requirement to carry out regular risk assessment and monitoring of risks and issues to implement mitigating actions where necessary. Plans for next year In the coming year, we intend to strengthen our services and build our capacity to serve the communities of Greater Manchester and beyond. Specific objectives include= 11 Recruit and induct at least 2 new Trustees/Directors. 21 Continue our 3 current project activities IPregnancy Helpline, Family Support, Training) 31 Seek partnerships with other centres, volunteers and supporters to improve our funding and reduce our delicit. 41 Learning lessons from the pandemic, we are aiming to refresh and expand our digital and face to face services, making the most of new technology to expand the reach of our Pregnancy Helpline nationally over the next few years. Page 10
Ima and PregDan¢y Helpllne Thtff81 R¢port StktsmeDt ortruit¢¢6' rngpollslblilt1¢5 Ttlv trus (who are al80 the direcknTr of Ivjago Pregnw Helplitie for the purposes of eompllny law) a tospon5Ébl8 for pr¢p8riD8 the tte& report and the statem¢nts ip O¢Lkn with 4pplicabk l&w and Unitod Klngdom Ac¢oulltlng Stand8 (Ullited KiDgdoJn Gowrnlfy Accepted Accountlng i)ra¢tice), Includwg FRS 102'Th¢ Fknattcl81 Repirtlllg St8udard 41)CabI& ill tb0 UK URebIle of Ircland" CompRny IJW requires tho to pw)wr fJnfjneIal for fil101 year. Unts company law th¢ trnsteeg must llvt apwvvo tb¢ fiuattcijl they are gatisfied that they give a tr¢ and Pdlr viow of tbo stsle of &ff&ir8 of the clthriÉkn18 C¢)]nptttty aud 0.1 the Incomi resouwts M)lic&tion of rnsowcey. inoluding its illcome expe]kdltstre, of charliable eorrw th&£ perio& lu preperillg thesv t10¢11 statements. the trLWteea are rwiired to.. 8olert suitablt policl&q and appty them ¢cwi#aJdT. ob8eM the metho(L% ldDyb]c]pks inthe Ckwides SORP. make judgements and thatTrY r¢880nabl¢ aadpud¢n¢' stats syhelber 4pplicabl¢ ttcwwitÉO8 stalldar comprlskng FRS 102 havo be follorf 8ubJ¢i to eny Diaterid dep2rtLm dtsGkned ¢xplained hkthe finaneiol stat&nm ehotknb10 ¢(wy will wlltinue inbJltt. Tho trust rts8)on8ible for keeping proper aCcUntIng reC(MS that disolose witb rea8on8bie accww at 8Uy timo the fillalloial po8ition of the charitable compjny and ¢nabk tD ensllre tlMtth¢ fin8llCi41 ststywlts ¢omply with the Companbg5 Act 2006. Thoy we a]gts ra5prJusiryJle for safeguarding tho wets of the th8Titsble mpany andb¢ll for lakkng re4qollabie 8tsps for t&e prevention &nddetectt()n of Jnd other Tho trueeg are roypollgible for the uud int¢grity of the LW)Onte and finanGiEI infonNti Included on the eharltBble Colnp website. Ikglslation gove¥nkng tlLe PT¢paiYtsoll Mud dissenkntson of The 8ttttual rq)ort wa8 approvedby th¢ ts748tee4 of the ckntity OTr 20 De¢xllthr9024 attd ytgned on its Ixhalf ty.. Tiustee Pwio
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Image and Pregnancy H¢lpliue ststement of FinaDeial Activities for Éhe Year Ended 5 April 2024 ncluding Income and Expendithre Aecount and Statement of Total Recognised Gains and Loss) UDre5tricted fllllds Total 2024 Note IcoMe Endowments from: Donations and l¢gackes Charitable activiti¢s Oth. illcome 32.552 2,769 183 32552 2,769 183 Total in¢ot 35.504 Expenditure on: Rai&ing fimds Charitable activities (8) (52,585) (8) (52,585 Total expenditure 52,593) 52,593) Net expenditure Net movement ill llds (17,089) 17,089 (17,089} (17,089) Recolleili8tlDll of fvllds Totsl llds brought forward 36,304 36,304 Total fimds carried forwdrd 14 19215 19215 Th¢ notes on pages 15 to 21 fortn an inlegtal [rtOf these financial tsternet Page 12
Image and Pregnallcy Helpline ststemellt of Financial ActAvitie8 for the Year Ended S April 2024 Dcluding Income and Expenditure Aeeount and Statement of Total Recognised Gain8 and Lo&se8) Unrestrleted funds Total 2023 Note IDeome ¥4nd Endowments from: Donations and legacies Charitable activittes Other income 44.989 6,495 20 44,989 6,495 20 Total income 51304 51,504 Expendlture on: Raisillg llds Charitsble a¢tivities (40) 42.862) (401 (42,862) Total expenditure income (42.908 42,908 8.596 ,596 Net movenlent in funds 8,596 8,596 Recollciliation of funds Total thnds brought forw&rd 27,706 27,706 Toial funds (zrried forward 14 36.3Q2 36J02 All of the charity's activities derive fron] conlinuing operatiotLS during the above ttvo periods. The funds breth1o[ for2023 is sho%n in note 14. The notss on page$ 15 to 21 fornh an int¢gral partof these financial state4nellts. Page 13
Image and Pregoancy Helpline (Registration number: 07480065) Balall¢e Sheet as at 5 April 2024 2024 2023 Note Current assets Debtors Cash at bank and in haDd 2,605 18.610 2,738 33,764 36,5tr2 12 2l215 Creditors: Amollnts falling due within okie year 13 2,000 (200 Nel assets 19.215 36.302 Funds of the ¢b8rity: Unrestriettd illeome funds Unrestrirted funds 19215 36,302 Tot&1 fund5 14 19215 36,302 For the fu701a1 year ¢ndsng 5 April 2024 the charity was entitled to exonption from audit under section 477 of the Companies Act 2006 Telating to 5u)all co]npanÉes. Dtrectors, respDnsibiLities.' The Membe bAYe ttot required the cbarity to obtsill all audit of its accounts for the year tn questiOD in ordance with se¢tion 476. 8nd The directoii acknowledge th¢ir responSiIlltses for complytng with the requiremts of the Act with respect to accounting records and the preparation of accounts. The fllMicial statements on pages 12 to 21 were approved by the In, and auth0ri5ed for issue on 20 Deeemb¢r 2024 and signed on their belTrdf by.. CM Fidlcy T1t¢¢ The notes on pages 15 to 21 forn) ao integral part of tht%e f]nancial statemeThts. P&ge 14
Image aDd Preguaney Helpline Notes to the Financial Statements for the Year Ended S April 2024 I Charlty staths The charity is limited by guardlltee. incorporated in . and conSeqLtty does not haye share cq)itsl. Ea¢h of tbe steeg is tiable to contribute an arllount not exceeding £Nil toward8 the assets of the ch21ity in tb¢ event of liquidation. The addr¢ss of its registered office Wesley Centre Roy¢e Road Hulme Manchest¢r M15 5BP Th&ge fEthAncial stAtements were authorised for i&que by tILe tÉustees on 20 D¢cember 2024. 2 Aceoullting liCIeS Summary of5ignificAnt a0tillg poLici¢s k¢y accouotiugfstim•te8 Th¢ pEin¢ipwt aceountitig polici&s applied in the prepmiion of these fiDallcial s¢atem¢llts are set out below. These policies have been consisÈe]Jtly appliedto all the y¢ars presellt¢iL I1¢s> Otberwis¢ stated. ststement of tompliance TELe fmancial s(atements baye prepared in accordanc£ with Accoontiog attd Reporttng by Ch&rAties: Statcment of Recornmend¢d Pr&rtire (8ppli¢abl¢ to charitiC¥ preparing their accounts in accordallce with thc Financial ii¢porting Stsudard applicabl¢ in tbe UK attd Republi¢ of tre]and (FRS 102)) (issued io October 2019) - (Chartties SORP (FRS 102)), the FTThancial Reporttllg Stsnd&d applicable iTh the UK aDd Republic of Irelalld (FRS 102) and tlke Companies Act 2006. Basis of preparatio tmage alld preanCY Helplllie meets the definitioll of a public knefft entity under FRS 102. Assets pnd liabiliti¢s are initially Ognised at bistori cost or trat)saction vallle unl¢ss otherwise at¢d the r¢l¢wt accoutying policy uot¢s. Going coneern The tntee5 consider that there are mria] un¢ertainti¢s about the ¢baTit5 ability to continue as a going concern nor any sigoificant areas of uncertainty that affect the (wing value of &8sets held by the charity. Exemptlott from preparing a eash flow statemellt The charity Dpted to early adoptBulletin I published on 2 February 2016 and have t]fore not inclth a ch flow statem¢nt in thes¢ fmancial statemen In¢ome eudoFmettts All income is recOlsed once the clwity h&8 entitIennt to the income. it is probable that the incotne will be re¢¢ived aud the amount ofth¢ itt¢om¢ receiveble can reliabty. Page 15
Image and Pregnancy Helpline Notes to the Financial Statements for the Yeydr Ended 5 April 2024 Donations arp recognis¢d when the cl)arity been notified in writing of both the amount and settlement dats. In the event that a donation is 5ubj¢¢t to conditions that require a level of wf0Thtt¢e by the charity before the olwity is entitled to the nds. the inco]ne 15 d¢frrred aryd not rEwgDiS¢d until ¢ither thos¢ conditions are fully m¢l or the flllfibnent of those Ixmditioos is wboliy wtthin th¢ ¢ou¢rol of thrity and ti 18 probable that tbese conditions NTrill be fvlfilled in tbe reporting period. Grt7nts recelvNble Grnnts are recognised wllen the cbarity hag all entitlement to the fiuths and ally cotlllitions linked to the aIts have been tnct. Wbete perfonnan¢e ¢onditiOfjS ore Attached to the wynt aod are yet to be mel the tncome is recogoised L8 a liability a] included on the balance she& as d¢feTr¢d income fo be r¢l¢8sed. Gfj1d tn¢omin8 resour¢Gs from tsx reclaims are iticluded in the Stateme]rt of Financial Activities at the same tbe gift to which they relat¢. Expendlture All expondinwe is recognised once th¢r¢ 15 8 legdl or cotLStrnc(ive obligatton to that expenditure, ti is probabl¢ settlement is required and the aOUnt can b¢ m¢wred r¢li&bly. All costs art allocated to the applicable exp6ndittwe I]rtg that aggregate similar sts to that *ory. Wher¢ wsts cawiot b¢ dtreetly 8ttnlTru(ed to p&rticul4Y headti]gs they have been allocated OD a basi5 COllSiSt¢nt wtth dle use of r¢sourres, with central Staff Costs allo¢ai¢d on the b&8is of time Sp aDd depreciation charges allocated on the portion of th¢ asset's use. Other support Costs are allocated based on the spread of stsff costs. Rqlslngfun These ore costs irLcurred in attracting voli]ntllry income. the of investtnents and those incurred in trading activities that raise fjmds. ChartstTblÉ rtcdvltles Cbgyitable ¢xFndititre Comprise9 tbose costs tncurred by the charity in the delivery of its activities and services for its beneficiaries. It includes EK)th costs that cgn be all(ated directly to such activities and those costs of a indir¢¢t llattre necessary to suptx)rt them. Governance costs These inGlude the costs attributable to the charity's ¢ompliance wrth ¢olti¢On0I and $thtory requir¢men illcluding audiL strategic manage]nent alld tsiL8tees meetings aThd reijnbwsed expense5. Taxlltlo The charity ig considered to pass the tests set out in Pardgraph I Schedule 6 of the Fillance Act 2010 and therefore Ét meets the defirlition of a elwitable cotnP8ny for UK c4)rporation tax putposes. Accordingly, the harÉty ts potaitially exempt from tax10 in rogpect of illeom¢ or capital gains received within categories overed by Chapter 3 Part I l of the CorporattOD Tax Act 2010 or Scctioll 256 of the Taxation of Clwgeable Gains Act 1992, to the exE¢llt that such ijTrcome or gains are applied exclusive]y to charitoble puryx)ses. Page 16
Image and Pregnancy Helpline Notss to the Financial Statements for the Year Ended 5 April 2024 Trnde debtors Trade debtors are amounts due from customers for merchalldise sold or scrvic¢5 performed in the ordinary ¢ourse of bsirL¢ss. Trade debtors are recognised initially al th¥ transaction price. They are subsquEntty mgasvred at amorti5ed cost ugitig th¢ ¢fe¢tive iTrt¢rest metho¢ less provision for itt]paimenL A pr0Iry5ion for the impairment of trade debtors is estabIhed wben there is objective evidence that ctwity wtll not be able to collect all amounts due e¢ordirLg to tbe original te4]ns of the receivables. Cash and cssh tqnlvalents Cash and cash equivalents comprise c&sh on halld and eall dw51 and other short-tenn higbly liquid investments that are readily converttble to a knowll ami)uot of cth and atr subject to all Insignif risk of c&ange in vatue. Fund stru¢tsre Unrestricted i]¢ fi]nds are genernl fiEnds that are availabl¢ for use at the trustees discrrtion in fitherance of tbe objediv¢9 of th¢ G]wty. Penslons Ènd other tK)st retirement obllgations The ¢hayity operntes a defined contrD)ution p¢llsioD 5cb¢Jne which is a pension plan under wbi¢h ftxed eontriblltion$ 8r¢ paid into a pensiott fund aod the charity has no legal or constiiL¢tive obligation to pay fjjrther contnThutions even if the fiwd doe5 not hold sufficient &gsets to pay all employees the beneftts relatiRg to employct senryce in the curreot and prior periods. Contributions to defined contribution pl ar¢ Ee¢0i$ed in the StsTement of Financial Activities when th¢y are due. If ¢ontrAbwi(*n Nqnents ex¢¢ed the cotrtnbutioD due for 5ervic4 the exc As re¢l)8d as a prepayment. 3 In¢ome from donation5 aod iegKies Ullrestricted funds Gelleral Total rullds Donations and legacies. Dcmations from individuals Other income from donations and legacies 32,382 170 32.382 170 Totsl for 2024 32,552 32,552 Total for 2023 44,989 44,989 Page 17
Image and Pregngney Helpline Notes to the Financial Statements for the Year Ended 5 April 2024 4 In¢ome from charltsble aetfvltl¢¥ UrtrICted fllttd$ Genernl Tot21 funds Helpline & Training 2,769 2,769 Total for 2024 2,769 Tothl for 2023 6,495 6,495 S Other iDcome UDrestrfieted fllllds Gelleral Totsl fund8 Other income 183 183 Total for 2024 183 183 Total for 2023 20 20 6 ExpendÉthre oll r8tslllg funds a) Costs of EeBerating donations legaeiÉg Unrestricted funds Geller41 Total fullds Note Donations Totsl for 2024 Total for 2023 46 46 Page 18
Image and Pregnancy Helpline Notes to the Financial Statements for the Year Ended 5 April 2024 7 Expendlture on ¢barTrtsble &c¢ivities ITurtricted funds General Total nds Note Helpiille & Training Staff costs GovetDance royts 18,670 33.693 222 18,670 33,693 222 Total for 2024 52585 52,585 Tot41 for 2023 42,862 8 Analysts ofgovenixnce and support costs Governance eo¥ts Unrestricted funds General Totsl fund5 Tntee9 expenses 222 Z22 Total for 21124 222 222 Total for 2023 39 39 9 Staff costs The aggregate payroll costs were as follows: 2024 2023 Staff costs during the year were: Wages 5a12ries Pension costs 33 J46 347 23,295 33,693 23,295 The monthly average ttumbeT of persons (inchuling senior M)3 I leadershtp team) employed by th charity during the year ¢xpres5ed as 11 time equivalents w&8 &% follow5: 21124 No EploYeeS No ¢mploy¢e reCeIvj ernOhents of more thall £60.000 durlljg the year. Page 19
Image and Pregnancy Helpline Notes to the Fillancial Ststemellts for thc Year Ended S April 2024 111 Tax4tlort The clwity is a r¢gislEr¢d charity and is therefo exempt from tsxatiotL 11 Debtors 2024 2023 Other debtor5 2.605 2,738 12 Cash and cash eqlllvalellts 21124 2023 Cash at bank Short-tenn deposits Other cash alld cash equivaler&ts 13,439 5.134 37 28.685 5,045 34 18,610 33,764 13 Creditor5: falling due within one year 2024 2023 2,000 200 14 Fllllds Bttlan£e at O April 2023 KncomiDg resourees RtSOll¢s expended Balallce at 5 April 2024 Unrestrieted funds General 36.304 19215 Balanee at 6 April 2022 Incoming resoure& Resources expEnd¢d Balan¢t at 5 April 2023 Unrestricted funds General 27.706 36,302 Page 20
Inmge and Pregnancy Helpline Notes to the Financial Statements for the Yegr Ended 5 April 2024 IS Analysts ofnet ets between funds Unrestrleted Totsl funds at 5 Aprll 2024 Geo¢ral Current assas curre liabiliti&s 21215 2,000 21,215 2.000 Total net assets 19215 l9,215 Unrestricted fllnds Generkl Total funds at 5 April 2023 36.502 {2(10 36.502 200) Cuir¢nt liabilitie5 Total net assets 11 36J02 36.302 lfj Related party traD$aetlo There were rLO related pwty trallsactioDs tn th¢ year. Page21
Image and Pregnancy Helpline Detailed Statement of Finllncial Aetivitses for the Year Ended 5 April 2024 Totsi 2024 Totsl 2023 Income and Endowments from: Donations and legacies (analysed below) Charitabl¢ tiVitI (anatysed below) Other iome (analy5ed below) Totsl inwtDe 32.552 2,769 183 44,989 6,495 20 35,504 51,504 Expendlture on: Raising fLtDds (analysed below) Clwitable (analysed below) (8) (52,585 (46) 42,862 Total expenditure Net (expertditureyttieome 52.593} (42.9081 17.089 8,596 Net movement ill fi8 (17.089) 8596 Reconeiliation of funds Total funds brought forward 36,304 27,706 Total fid8 carried fonyard 19215 36,302 This page does not forn part ofthe ststutory fiTraThcial slatements. Page 22
Image and PregngD¢y H¢lpline Detailed Statement of Financial Activities for the Year Ended 5 April 2024 Totsl I24 Totsl 2023 Donarfons 17MdlÈgtselÉs Committed glY&ng Fwidraising Grants re1vable 32JV2 170 36 J97 592 8,000 44,989 32,552 Chttrftdble acdvlfit Charitable Activities 2,769 6,495 6,495 2.769 Other thcome Other income 183 20 183 20 Rulslrtgfwids Fundraising rosts (8) (46) Chartsable Wage8 alld salaries Staff pensions (Defined confroll). p$10 scheme I Training Rent 2nd Tates Rates & Water Insurdnce Telephone and Educatiotk & Networking Pregnancy helpline Offi¢e expen8 Computer 80ftware attd 1n21n costs PFintin& postage and stationery Overheads Travel and subsistence Goverattcc ¢osts {33.346) (347) (2.091) (i0,OL) (1.006) (612) {663) (155) (2,425) (142) (1.218) (393) (23295) (3,229) (672) {3279) (76) (12,272) (35) 222 (39 42.862 52,585 This page do not form W of the slattttory fioaThwl statements.