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, Supe￿150¢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
Th￿tff81 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 t￿te& report and the statem¢nts ip O¢Lkn with 4pplicabk l&w and
Unitod Klngdom Ac¢oulltlng Stand￿8 (Ullited KiDgdoJn Gowrnlfy Accepted Accountlng i)ra¢tice), Includwg
FRS 102'Th¢ Fknattcl81 Repirtlllg St8udard 4￿1)CabI& ill tb0 UK U￿Re￿bIle of Ircland"
CompRny IJW requires tho to pw)wr fJnfjneIal ￿ for fil￿101￿ 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￿¢1￿1
statements. the trLWteea are rwiired to..
8olert suitablt policl&q and appty them ¢cwi#aJdT.
ob8eM the metho(L% l￿dDyb]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 aCc￿UntIng reC(M￿S 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 tru*eeg 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

IDthge gndPrngDallw HelpllAe
IRd¢pendollt EyAminorfs Report to th¥ tr(*terf of Im#ge aAd Pregwcy HelpL(a¢ Cth¢
Company,)
I rep(8t to Ihe ¢Trthrlty tnthBg <￿ my of thè of th# the yetr ended S Aprll
2V24.
Rwouslbllttlu and iw814 vlr¢pJrt
{'the 2006 Ad,).
Havkng 8ad511ed myB¢lf that Ihe of fk¢ C(w)pw aye not T¢quirtd to F¢ audit¢d utsd￿ P&rf 16 (Jf the
2006 Act aud fvr in rrypxt t>[￿Y exarointh thty's
a¢¢onnts (¥rti¢d Lwrt ￿￿er 145 of thg Cb&ithJ Act 2011 (tr 2011 Act'l In QfjEfJiM8 Out ]ny
sxominati£o I h&Ye follow￿ tho DIte(*L￿ given by the (Iwlty C4)llKtith utKler 8e<ilco 145(5Xb) of th•
2011 A¢L
of the21N)6 ￿ (r
Recomm￿￿ Prnrtioe ￿ ￿tillg alld reportsDg by cbariti¢5 lapplicable to chwsties pryuritig th¥fr
la￿ (FR8 102)].
' this reportill or&%tsenabk atxiw Wm1￿818￿g4>f the to be r
utttath
Hydo
SKII 6TA
22 Oc4ot*r21Y24

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
I￿coMe 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 tsterne￿t￿
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 fu￿701a1 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 responSi￿Illtses 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
T1￿￿t¢¢
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 conSeqL￿tty 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 a￿0￿￿tillg 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 I￿1¢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 pre￿anCY 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 tn￿tee5 consider that there are m*ria] un¢ertainti¢s about the ¢baTit￿5 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 c￿h
flow statem¢nt in thes¢ fmancial statemen
In¢ome eudoFmettts
All income is recO￿lsed once the clwity h&8 entitIen￿nt 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 wf0Th￿tt¢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 ￿aI￿ts
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.
G￿fj1d
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 a￿OUnt 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 ¢ol￿ti¢￿￿On0I and $th￿tory requir¢men
illcluding audiL strategic manage]nent alld tsiL8tees meetings aThd reijnbwsed expense5.
Taxlltlo
The charity ig considered to pass the tests set out in Pardgraph I Schedule 6 of the Fillance Act 2010 and
therefore Ét meets the defirlition of a elwitable cotnP8ny for UK c4)rporation tax putposes. Accordingly, the
harÉty ts potaitially exempt from tax￿10￿ in rogpect of illeom¢ or capital gains received within categories
overed by Chapter 3 Part I l of the CorporattOD Tax Act 2010 or Scctioll 256 of the Taxation of Clwgeable
Gains Act 1992, to the exE¢llt that such ijTrcome or gains are applied exclusive]y to charitoble puryx)ses.
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Notss to the Financial Statements for the Year Ended 5 April 2024
Trnde debtors
Trade debtors are amounts due from customers for merchalldise sold or scrvic¢5 performed in the ordinary
¢ourse of b￿sirL¢ss.
Trade debtors are recognised initially al th¥ transaction price. They are subsquEntty mgasvred at amorti5ed cost
ugitig th¢ ¢fe¢tive iTrt¢rest metho¢ less provision for itt]paimenL A pr0Iry5ion for the impairment of trade
debtors is estabI￿hed wben there is objective evidence that ctwity wtll not be able to collect all amounts due
e¢ordirLg to tbe original te4]ns of the receivables.
Cash and cssh tqnlvalents
Cash and cash equivalents comprise c&sh on halld and eall dw51￿ and other short-tenn higbly liquid
investments that are readily converttble to a knowll ami)uot of cth and atr subject to all Insignif￿ risk of
c&ange in vatue.
Fund stru¢tsre
Unrestricted i]￿￿¢ fi]nds are genernl fiEnds that are availabl¢ for use at the trustees discrrtion in fitherance of
tbe objediv¢9 of th¢ G]wty.
Penslons Ènd other tK)st retirement obllgations
The ¢hayity operntes a defined contrD)ution p¢llsioD 5cb¢Jne which is a pension plan under wbi¢h ftxed
eontriblltion$ 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¢0￿i$ed in the StsTement of Financial Activities when th¢y are
due. If ¢ontrAbwi(*n Nqnents ex¢¢ed the cotrtnbutioD due for 5ervic4 the exc￿ As re¢l)8￿d as a prepayment.
3 In¢ome from donation5 aod iegKies
Ullrestricted
funds
Gelleral
Total
rullds
Donations and legacies.
Dcmations from individuals
Other income from donations and legacies
32,382
170
32.382
170
Totsl for 2024
32,552
32,552
Total for 2023
44,989
44,989
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Notes to the Financial Statements for the Year Ended 5 April 2024
4 In¢ome from charltsble aetfvltl¢¥
U￿r￿trICted
fllttd$
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
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Notes to the Financial Statements for the Year Ended 5 April 2024
7 Expendlture on ¢barTrtsble &c¢ivities
ITur￿tricted
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
Tn￿tee9 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
E￿ploYeeS
No ¢mploy¢e reCeIv￿j ernOh￿ents of more thall £60.000 durlljg the year.
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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
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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.
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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 i￿ome (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 fi￿￿8
(17.089)
8596
Reconeiliation of funds
Total funds brought forward
36,304
27,706
Total fi￿d8 carried fonyard
19215
36,302
This page does not forn part ofthe ststutory fiTraThcial slatements.
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Detailed Statement of Financial Activities for the Year Ended 5 April 2024
Totsl
I￿24
Totsl
2023
Donarfons 17MdlÈgtselÉs
Committed glY&ng
Fwidraising
Grants r￿e1vable
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 confr￿oll). p￿$10￿ scheme I
Training
Rent 2nd Tates
Rates & Water
Insurdnce
Telephone and
Educatiotk & Networking
Pregnancy helpline
Offi¢e expen￿8
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.