image VALUES PEOPLE from beglnning to end image and Pregnancy Helpline TRUSTEES ANNUAL REPORT including Directors, Report and Financial Statements for the year th th 6 APRIL 2024- 5 APRIL 2025 Registered Charity Number: 1141832 Company number: 07480065 A charitable company registered in England & Wales Image and Pregnancy Helpline Contents Reference and Administrative Details Trustee5' Report Independent Examiner's Report 12 Statement of Financial Activities 13to14 Balance Sheet 15 Notes to the Financial Statements 16to23 Detailed Statement of Financial Activities 24to26 Page I Image and Pregnancy Helpline Reference and administrative details Charity name.. Nm(Jge 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 Christine Fidler Website address= https=//www.imagenet.org.ukl Office Telephone.. 0161273 8090 E- mail.. office ima enet.or Accountarkts= McKellen5 Ltd Chartered Accountants 11 Riverview, The Embankment Business Park Vale Road, Heaton Mersey, Stockport, SK4 3GN Image worksfrom rented offices at Wesley Centre, Royce Rood, Hulme, Manchester, M15 5BP Page 2 Imgge and PrwanLy Helpllne Introductlon rhe Trustees and Dtreth)rs oflnTaqe und p￿n0￿ryI￿[plI￿c are pleased to presettt theirAnnu81 Rep)rt together with thelr Flnanclal Statements for the year endin8 5 April 2025. The Trusrees/Directors confirm that this Annual Report and FIna￿l81 Ststew*nts serve the purposes of both a Trustee5' Report under charity and a DIrectO￿ Report under company law. Thls report also ¢omplles wlth the current statutory requlrements, the wmpany's 8overnlng d(KumenL and the prO￿s1onS of the Ststement of Recommended Pr8cJce ISORP 2019) appllcable to UK charltles weparlng accounts In accordance wlth the Flnancial Reporting Standards IFRS 1021. Imoge has been oper8tlng since 1990 and work5 With a wealth of experlence and cumposslon that comes from many year5 of supportlnB people in crssis &round pregnancy dedsion-making and those who have been afferted fDllowlng abortyoo mlscarrlage, still birtl sudden Infant death and adoptfon. As we ctlebrats our 35 annNersary In 2025, we thank God for another productive year that has seen u$ move from local out(omes to national Impaci, and for all the people who have worked hard froni small beglnnings to lay a firn1 foundation for Image. Prayer contlnues to underpin our work and we Ire SD gratefvl to the 3CO+ prnylng supporters on our mailing Ilst and all who contlnue to lift us up In prayer. The TrusteeslDlrectors would Ilke to thank our dedlcknd staff and our amazlng voluntew5 whD have eiven 50 8enerou51y of thelr tlme and skllls ts) help us manage a year of consideTrble change. We atE exrlted to be partnering with a ftatlonal Pregnancy Cr15i5 Helpline team to help extsnd the reach of our work well F)eyond Greater Manchester this year. Usb)8 our imt7ge trainlng courses and many years of experlence in runnlng a pregnancy crists helpline, we a￿ alming to Increase our hnpact throu8h this new model of seNFce defNery. Image tralned hdpers are now 5upporl1￿g women from all over the UK who flnd themselves In a pre8nanLY cr151s or stA￿lIng after a pregnancy loss and thls ts a big step fofwanl towardsfulfillin8 ourvtsoft and mlsson. We weTr dellghted to appoint Rebecca Johnson a5 our new Chlef Executlve Officer in January 2025, to leod our team Into this next phase of 8rovrth. Thi5 wiu indude develDpiT18 our local PTr8n3ncy Crlsis and Loss 5ervlo and our Family Support Servth for women In Greater Manchester. as well as supportlng Image Tralnlng and merging our own image Pregnancy Helpllne Into the new national Pregnancy Crtsis Helpline. We woukl also likE to thank all the churches arross Greater Manchester vtho rememljer us In thelr gMn8 and the many individuals locally and across the country who 8lve so generrntsly to the work of imoyge. Wè could not cortlnue Witho￿ your klnd wpport and encouragemeTrt. So often God Sends a gift to us at just the moment we really need It- whether a finandal gfft or in the form of practtcal help or expertlse. We apprèclate eath one of you and pray thi5 Annual Report Y4ill en(￿rage you and glve glory and thanks to God. CLfic5(or Christ1ne Fldler-Trustee gnd Founder Pago 3 Image and Pregnancy Helpline Structure, governance and management Im(Jge was founded in Manchester in December 1990 and launched its first Pregnancy Helpline service across Tameside in 1994, networking with 6 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 statu5. Imoge was constituted by a Declaration of Trust dated 16th July 2001 and became a registered charity on 25th September 2001 (originally under 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 the 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, 3 experienced Trustees and Directors continued to Serve in a voluntary capacity to oversee a small but dedicated management team of 4 part- time paid staff and a wider team of volunteers, which grew from 22 to 31 this year- 15 volunteer helpers and 16 volunteer trainers. We recogni5e the need to recruit more Trustees/Directors in the coming year. We are preparing new Trustee/Director induction arid refresher training. based on recommended publications and video material from the Charity Commission and Charity Excellence, as part of a strategic review of our work dufinE 2025. We were grateful to receive odditional support from a pro bono charity consultant, who provided governance and strategy advice, fundraising training and mentoring support. As part of reviewing and strengthening our governance and financial processes, the TrusteeslDirector5 appointed McKellens Ltd Chartered Accountants to assist in preparing our annual accounts in compliance with the latest SORP 2019 IFRS1021 regulations and amending last year's accounts to show comparative accounts as required. nd We signed a partnership agreement with a national charity called Pregnancy Crisis Helpline on 2 july 2024. This involved a lot of work in discussing and agreeing suitable policies and procedures, risk assessing all areas of the proposed partnership, volunteer training and preparing for replacing our telephone and online call equipment with the new Pregnaricy Crisis Helpline system. The Tru5tees/Directors are mindful of the additional reputational risks of working with other partner5 and for this reason image remains a separate legal entity with a separate Board of Trustees/Directors. There is no additional linancial or legal commitment, and our staff and volunteers remain under the management and supervision of image. Each party has the right to withdraw from this partnership if desired. Page 4 Image and Pregnancy Helpline Objectives and Activities We are in the process of strategically reviewing our charitable aims, legal structure, achvities, fundraising and communications to align with our new collaboration with the national Pregnancy Crisis Helpline. During 2024, the Tru5tees/Directors reviewed the charitable objects from our Memorandum of Arhcles and Association. We decided to seek permission from the Charity Commission and Companies House to simplify the wording of these to better reflect our current charitable objective5 and artivities. Our Charitable Objects: as amended by Special Resolution and registered with both the Charity Commission and Companies House on 8 May 2024 are.. a. To preserve and protect the good health both mental and physical of those in pregnancy crisis or with pregnancy loss. b. To relieve the poverty, sickness and distress of those who are pregnant or suffering with pregnancy loss, including termination, miscarriage, baby loss or separation. c. To promote education and research in the subject of pregnancy and termination of pregnancy and into Its effects, whether physical, medical, psychological or social. d. To promote the Christian faith, in particular the value of all people from beginning to end, by providing training, education and services. Mlssion statement: To provide a compassionate 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 compassionate support for those considering or affected by aborhon. Activities: The Trustees confirm that they have given due consideration to the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act 2011 and are satisfied that our activities are in full alignment with our charitable purposes and with good counselling practice, as recommended by The Association of Christian Counselling and Linked Professions. Our main actlvitles thls year were: imoge Pregnancy Helpline & new National Helpline- offering a compa55ionate response to those considering or affected by abortion or child Ioss, through local and national helpline support, online or face to face counselling. 2. Image Training - providing training courses in pregnancy crisi5 and post abortion counsellinE and Training Trainers courses. image Family Services providing practical support for new mother5 and local families on low income or with No Recourse to Public Funds. Values and Christian Ethos: 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 silPPOrt. Page S Image and Pregnancy Helpline Over the past 35 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 imposing our own faith, to ensure good counselling practice is maintained in a safe and non-threatening space. Image works with a transparent set of aims, values and website information and we have never attempted to conceal our Christian ethos or mislead the public about the difficulties women may face when they consider a pregnancy crisis, abortion or adoption decision. WÈ hold a world view that has been held by many people throughout history and across different religions and culture5- a belief that the life of any man, woman or child has inherent value and dignity, because all human life is made in the image of God. This is still a concern that some women wrestle with as they face a difficult pregnanry, and it remains a core value that may be strongly held by some people, even if they do not consider themselves a person of faith. We do not refer people for aborknon- legally this must be done by 2 medical doctors and information is readily available through the NHS. We do not seek to delay or manipulate a woman's decision and we often do not know the outcome of their final decision. We do not make any money or commission from providing pregnancy crisis or post abortion counselling. We receive no government or NHS funding and therefore consider that we offer a truly independent, faith-based, listening service which simply gives women a safe space to talk and reflect on a dilemma that may be causing them considerable distress, or to recover from a previoL*S experience of loss that they may not have been able to come to terms with. "It's helped me to see what s going on in my heod ond heort. Heort wunt5 to keep b(yby and my heod is telling me the reol challenge5. Pregnancy cri515 client "Thonk youfor your kind, supportive ttnd f(yst (Jn5wer, it mean5 a lot to me." Help5ine email "They were very understanding und I olwaysfelt listened to, they also never made mefeel judged which made it easier to talk about such a diffi'cult subject." Post-abortion client Sorne of the team celebroting 35 years of imL7ge ot t7 Team Away Doy Page 6 Image and Pregnancy Helpllne Achievements and Performance Over the past 35 years, image has supported over 5,000 women, pmviding a safe space to think through next steps in a preEnancy crisis or helping them to come to terms with a pregnancy loss. We have pioneered quality pregnancy counselling and post abortion training and developed a wealth of experience in running a pregnancy helpline in Greater Manchester. This experhse has been invaluable to the national Pregnancy Crisis Helpline in establishing robust policie5 and procedures. l. imoge Pregnancy Helpline & new National Helpline In the past year, our Manchester-based pregnancy helpline continued to run throughout the year, in addition to imoge trained helpers taking calls on the national Pregnancy Crisis Helpline. This has extended the geographical reach of our support for pregnancy crisis, post-aborhon and child 1055 to national level in line with our vision and mission statement. Image was asked to provide additional trained helpers and further training for the national Pregnancy Crisis Helpline, a5 they did not have enough trained helpers to answer the volume of calls they were receiving during 2023. We assisted in recruiting and training a further 13 people in 2024. Rebecca Johnson continued to lead the substantial amount of work involved in preparing to merge our local Manchester helpline with the national helpline. It is hoped that the new call system equipment provided by Pregnancy Crisi5 Helpline will enable call capacity to increase, as multiple calls can be taken at the same time and online webchat and emails can also be securely tracked in the system, whereas our previous system could only accept one phone caller at a time. Our trained helpers take shifts on a planned rota system, answering calls, texts and emails every evening from 7pm - 10pm and 10am - 2pm in term time. Each trained helper makes it clear to the client at the Start of the call which centre they are from. They make referrals to other centres or services as needed and image also receives referrals from centres in other location5, 50 that callers can access further support in person from their nearest local centre if they wish. In totsl, we received 247 helpline calls this year: 65% pregnancy related1155 clients) 20% post-abortion {47 clients) 3% miscarriage, stillbirth, child separation17 clients) 16% other138 other contacts) The total number of calls was slightly lower than last year12023.' 259 calls) which was mainly due to reducing adverhsing for both the Manchester and national helplines while new training in policies, procedures and safeguarding was rolled out across all parhes involved in the national helpline. 12 clients were allocated to an image helper for further support, totalling 95 additional sessions either in person or online. We continued to run our own sUPPOrt programme for pregnancy losses called "Step by Step" We received consistently positive feedback from service users across all our services.. "I hoven't been oble to talk to unyone else about this- so grateful to tt71k it through." Helpline caller 'Enobled me to tolkfreely about myfeelings and the problems my choices presented to me without judgment. I was able to accept and understand ond express my emotion5 safely." Post-aborknon client "The conversation hos helped me look (Jt pros and con5, gain5 und10sse5 Wlth each option- thank you." Pregnancy crisis client Page 7 Image and Pregnancy Helpline 2. image Training Imoge normally runs two training courses every year.. one in Pregnancy Counselling Skills and the other in CounsellinE Skills for Post-Abortron/Child L05s. Both courses are recognised by Open Award5 and bv the A550ciation of Christian Counsellors and Linked Professions. We have been running courses for over 25 years with regularly updated material and external quality review5. Since the pandemic all imoge courses are delivered online by a team of tutors from across the country, as we found this model of training delivery is much more accessible and cost effective for both trainees and tutors. This year Open Awards, together with the image Training Coordinator, reviewed the assessment criteria for both courses. We decided to update the Post-Aborknon/Child Loss course material, so did not run thi5 course in the autumn, to give time for the trainers to complete the revision. However, we developed a new course to train role play observers and delivered this in the autumn of 2024 to 5 people who have now joined imoge and strengthened our training team. We ran the Pregnancy Counselling Skills Course from 22 March to 13 July 2024 and 13 trainees from different parts of the UK completed it successfully. Feedback from trainees demonstrates the benefits of the course and the quality of our accredited training provi5ion= "The home leorning videos were very helpful and informotive, and the exercises were good preparotion for the sessNon." "Just a big thank youl I have thoroughly enjoyed the course und have learnt so much. Grutefulfor all the time and effort put in by the team- the space you cultivated was (J wurm and safe place to leorn about this topic ond osk honest questions." "The role ployfelt very proctical and Wos helpful to work through." 3. image Family Servlces This service supplies practical and emotional support for local families with children under 5 to relieve poverty and hardship in Greater Manchester, especially for mothers with No Recourse to Public Funds or very limited income. Professionals such as midwives, health visitors and 5UPPOrt workers from other charities refer clients into the service by appointment. Self-referral is also possible. This year image has been able to support 24 families on an ongoing basis with 127 bags of donated baby clothes, items of baby equipment and emotional support. We are limited by the size and location of the storage room available at our offices, but we are looking fr>r ways to develop this Service in new way5 next year to support more local families. We are grateful for all the donated goods received this year. "l am so elatedfor yoursUPPOrt ond the workers are very welcoming- thunk youl" "Image helped me in u very good way, they helped me with clothes, shoes (Ind noppies." imagefvn7ily service5 tsibYcÉolhE5 "The worker ond herservice is amazing. l am very thunkfulfor this wonderful help-" Page 8 Image and Pregnancy Helpline Financial Review Image's expenditure for the year was £55,205. slightly higher than last year12023.' £52,593) due mainly to inflationary pressures and additional activity connected to the new national helpline. Our income increased to £48,743, up from £35,504 in 2023. We started the year with an opening balance of £19,21412023.. £36,304) and ended with £12,75212023: £19.2141, substantially reducing last year's deficit to £6,46212023'. £17,089). We still have some way to go to build our reserves to the minimum target level of £12,000 agreed last year. The TrusteeslDirectors have taken prudent steps to reduce expenditure on our office overheads in the coming year and will continue to put robust plans in place to increase income in 2025-26. Historically, our work has been sustained mainly by regular giving from local Christian supporters and churches in the Manchester area and we greatly appreciate their faithful sUPPOrt of our work. We have implemented a schedule of talks in Manchester churches to raise both our profile and support, which will continue in the coming year. We started to plan for making more grant applications in 2025 and we are also planning a fundraising event to mark our 35 anniversary. We are grateful to the team at Choices Counselling Buxton, a neighbouring pregnancy centre which requested to merge their services Wlth ours, generously gifting us a closing gift of £9,794.81 in May 2024 as they wound up their registered charity. Reserves Policy Im(Jges reserve policy was reviewed by the trustees last year. It was agreed that we would aim to maintain our general reserves at no less than £12,000 which represents around 3 months, core running costs. This is to ensure that we can cover immediate salary and rental commitments as well as allow for redundancy payment5 in the event of unexpected closure. At the end of the financial year. our cash reserves were standing slightly below this figure at £10,936, but had incre35ed to £13,107 by the end of july 2025. Declaratlons The Trustees/Directors are keeping the financial reserves level under monthly review but as we have implemented new fundraising strategies and cost saving measures to rejuvenate our linances, we are confident that image remains a going concern and accounts have been prepared accordingly. The charity does not hold custodian funds on behalf of another organi5ation. All staff and helpline volunteers complete ongoing safeguarding training in line with our safeguarding policy and are DBS checked. There have been no safeguarding ISSUÈS to report thi5 year, no fundraising complaints and no serious incidents to report. The Trustees/Directors are aware of the Charity Commission requirement to carry out regular risk assessment and monitoring of risks and issues. They conlirm they have complied with their dutie5 and implemented mitigating and corrective actions where necessary. Page 9 Image and Pregnancy Helpline Plans for next year In the coming year, we intend to continue and strengthen our services, building our capacity to serve the communities of Greater Manchester and beyond. Specific objectives include- 11 Recruiting and inducting at least 2 new Tru5teeslDirector5. 21 Continuing a thorough strategic review of our governance, operations, financial and fundraising management, office use and project activities, to strengthen financial resilience and sustainability. 31 Reviewing and refreshing our communications strategy. logo and website to reflect the change in our pregnancy helpline service delivery. 'Am(Jzing sUPPOrt- gre(rt service." MiscarriaEe client "It wos helpful to tulk through my emotions and know there will be light ot the end of the tunnel. It was nice to know I'm not olone ond I can call whenever I need, nd also that other women have been through this too." Post-abortion client "The helper wa5 $0 lovely and I will go oway olways using (Jnd thinking of the skills She ha5 tought me." Post-abortion client Page 10 Trnage and Pregn￿cY Help]IRe Thg trll8t9￿ (who a1￿ the directots of Imw end Prewy Helplknv for th¢ rHfPO303 of compmy Jaw) aro rè8PDJ)Stble fw prep8Ting the truste&8' i¢port 8nd thg fffjallc￿ 3fthnth kn at￿n￿¢¥ lldtb hppIi¢ebk law 8ttd UNlt¥d Kthg&)m A￿U￿thE St8tthTth (United Kingdm Ge￿ A￿ted A¢Gounth8 PrAct(ce), inchthg FRS lQ2"Th¢ FIDanCi￿ Rep(rthg Staty]ard Rppli¢Ableioikn uK￿￿tRe￿bllQ of fTeland" CompNny 14w the trustee8 to propare fiDanciAL 8t&tem&ts for each fiuallcial year. Under compaay law the ttugtees rn￿t llot approve the fiL)ancial 8tatemonts ￿leB$ thvy aro 8&tisfied that they f4th￿ and f&ir vlew of the &tat¢ of sffHir8 of thè Cknitsble CoM￿Y and of the ill¢c* resour¢e8 alld applir8tion of In¢luthg Its &nd &wendltuN of tho fiw thrt tbM¥ select Suliable accoollthg poucies apptyikn ¢on6i*•nty, ' obgerve th¢ mothth andwlli¢lple4 lnthe c￿ SORP,. Jut¥dal d4)arttrw dl8¢lo*d aod ry)18iaed inthe frwlclal strtall￿: arkl The ttro respo￿lbIt fork¢* Fyoper aC￿lIn¥10s th* C￿ 618cl￿a with re4soD8ble ft(Thrauy It iy)mpty with the Compati1&8 Act 2006. Thoy Hre tho r￿￿Eble the as8¢ts of th¢ thaTKtabl6 The tru8t¢¢y ￿ r¢5PQJL41ble for the aod intOWty of the 00￿1)r&*¢ end fiTA￿la1 Informati IDcluded on tho ¢hwltsbk cojwatys website. the y¢poradon Artd of Tht rwt was 4ppovedby thg tsuth5 oethe ¢FO on 115ffjrtAukn 2025 8th14i8nod oniL8beh8lf by. TTU8t¢¢ Pxgr li Image and Pregnancy Helpline Independent Examiner's Report to the trustees of Image and Pregnydncy Helpline {lthe Compydny,) I report to the charity trustees on my eXaMill￿on of the accounts of the Cou￿4￿Y for th¢ y¢ar ¢llded 5 April 2025. Respon$lbllltlM ond b981$ ofr¢pfyrt As the charity's I￿￿te¢S of ibe Company (and a]so its directors for the purposes of company law) you are responsible for the preparation of the accounts in accoTdan(x with the requiren￿nts of the Companies Act 2006 ('the 2006 A￿.). Having satisfied myself that the accounts of the ConhpAny are not required to b¢ audited thid¢r Part 16 of th¢ 2(K16 Act and are eli￿1)1¢ for iudependent examinatio￿ I rewrt in Te$￿¢t of my examination of your ¢harity'$ accounts a$ ¢arried out urtd¢r section 145 of th¢ Ch8titie5 2011 ('the 2011 A¢t'). In ¢arying out my exaTnination I h2v¢ followed the Dire¢tions given by th¢ Charity Couunission under section 145(5hb) of rh¢ 2011 Act. Independent examiner'5 Stat¢ment I have ¢ompleted my ¢X8Tnin4tion. l ¢oJJfimi that no mait¢Th bave ¢ou* to my attetition in ¢onne¢tion with the examination giving me Ca￿e to believe: l. aowunliug re¢ords w¢r¢ not kept in r• of Itnage and Preguancy Helpline ￿ r4uired by section 386 oftho ?006 AGL or 2. the aceounts do not accord with those records. I 3. the accounts do not comply with the accounting requiretnents of section 396 of the 2006 Act other than any requirement that the accout]ts give a 'true attd fair view which is not a matter considered &$ part of an independent examination. or 4. tbe accounts have not been prepared in accordartce witb tbe and priticiple5 of tbe St4tEment of RecOn￿ended Prdctice for accounting arLd re￿rtIng by charilies lapplicable to charities preparing tbeir accounts in accordance with the Financial ReiM)rting Standard wlirabl¢ iti the UK and Repub]ic of Ir¥laud (FRS 102)]. I have no concen]s and have come au0&8 no other Dutters in conjkection with the exalninthon to which attention sILould b¢ drawn in tb￿ report in order to enable aprow understslliling ofthe a¢¢ounts to b¢ reache Paul Roper Charl¢red AccoUnt￿t McKellen5 I l Riverview The Ejllbank￿ent Business Park ValE Road Heaton MeT3ey Stockport SK4 3GN 15 September 2025 Page 12 Image and Pregnancy Helpline Statement of FinanciAI Activiti￿ for the Year Ended 5 April 2025 (Induding Income and Expenditure Account and Statement of Totsl Reeognised Gains and Losses) Lnrestricted funds Total 2025 Note Income and KndDWtlleDts from: Don8lions and legaciey Charitable activitie8 Otber income 45.144 3500 99 45.144 3,500 99 Total income 48.743 48.743 Expendlture on.. Raising fi]nds Charitable activities (75) (55,130) {75) (55,130) Totsl expenditure 55.205 55205 Net eXpenditt￿¢ Net Enovern￿t in fimds (6.462) (6,462) {6,462) (6,462) Reeottciliation of thnds Tirtal funds brought forward 19214 19,214 Total fiwds wrted forward 15 12,7¥2 12,752 The not&s on pages 16 to 23 fomi on inte￿1 part of these fu)ancial ststements. Page 13 Image and Pregnancy Hclpline Statement of Financial Aettvities for tbe Year Ended 5 April 2025 (Including Income and Expenditure Account and Slatement of Total Reeognised Gains and Losses) Ullres¢ri¢ted fulld$ Total 2024 Note Income and End0wm￿ts from: Donations and legacies Clwitable aclivALi¢s Other income 32,552 2.769 183 32,552 2,769 183 Total income 35,504 35,504 Expellditure on: Raising fuuds Cbaritable activities {8) (52,585) (8) 152.585) Total expenditu (52,593) (52,593) Nd expenditure {17,0891 17,089) Nd movement in funds (17.089) (17,089) Reconclliation of full(b Total fi￿dS brought forward Total fimds carrled forward 36,304 36,304 15 19,215 19,215 AIE of the charity's ￿tIvItieS derive from continuitig ￿rOt101]S dwing the above two periods. The funts breakdovm for 2024 is shown in note 15. The notes on pages 16 to 23 forni an integral part of these financial StateM￿ts. Page 14 Jmage xnd PregD8noy Helplkno (Regknxdon numlpor: 07480065) BalAlll* Sheet 88 at 5 April 2025 Curront 4.007 2,605 CaBh atbank and Jn hmd 14,943 ,191 21215 000 Amomllts falmxg dva wtthlp yw 14 Net aJJets 19 12752 ￿15 Fll*ds of the ¢harlty. UnY¢8trl¢t•d ineoth• UJ)r¢stricted Jmd3 19215 15 19 12 752 ￿15 Forthe fjnaTh¢￿ y¢ar ¢ndlllg S April 2¢Y25 Ihe cbty waB thI1￿t0 ex•DuthA from gMdltnndff 8e¢tl¢)n 4V of the C4mpthA¢t 2Q06 tel&tiD8 to EX)D4￿me&. . Tho h￿0 rmx t4uJtpd tho tts obiain ￿￿j11 of Itj tbr the Y￿ In qwtiOD In 8wordaDtt) with SeLtton 476. aud . The dtre¢trKs ackuowledge tknlr respon￿1)11511¢8 Ex c4Aoplying the r¢q01ra￿ ofthe Actwlth resixct Septsmber 2025 and sIgn￿o￿th0￿bd￿ltb￿. CM Pidlor TrustE4 Pwij Image and Pregnancy Helplille Notes to the Financial Statements for the Year Ended S April 2025 I Charity ststus The eh8rity is limited by guarantee. incorporated in . and ¢¢)nsequently does not have sbare capitiL Each of the tnLStee& ts liable to contribute an amI￿nt not exc¢¢diDg £liil towards the &45ets of the charity in the event of liquidatioll. Tho addr￿ of its registered office is: Wesley Centro Rfjy¢e Road Hulme Manchester M15 5BP These finan¢ial statements were authoriS￿l for is5￿ by the trustees on I I September 2025. 2 Ac£ountinE polieles Summary of significant aCcou￿tIllg wlicie5 and key accounting estimates The principal accounti￿. po]icie8 applied in the prepardtion of these fin2llcial statements are set out below. These policies have been ¢OnSi￿entlY appiied to all the year5 prcs¢llt￿. uDIGss otherwise Stated. StatemeDt of eompliante Tho financiHI statements have be¢n pr¢partl in accordance with Accounting and Reporting by Charities.. Statement of Recommended Pra¢ti¢e (appli¢abl¢ w charities preparing their accounts in accordan¢¢ with the Financial Reporting Standard applicable in th¢ UK attd Republic of Ireland (FRS 102)) (issued in October 20191 - (Charits&q SORP (FRS 102)), the Financial ReportiDg Stsndard applicable the UK and Republic of Ireland (W 102) and the Companies Act 2006. B45is of prepsratioll Image and Pregtmncv Helpliu¢ meeL8 the defmition of a public IKnefft entity under FRS 102. Assets and liabilities are initially recoguised ￿ historical cost or tra05action value Unt￿ oth¢rwryse in the r¢lev￿t accounting policy now. Going eoncern The trustees con$AdeT that there are no n￿tertaI uD¢er￿e9 about the c]JariWs ability to colltinue as a going concern nor any Si￿lficant areas of In)certhty (hat affect the ¢￿ing value of assets heid by the charity. Exemption from Preparing a eash now statement Th¢ charity opted to early adopt Bulletin I published on 2 Febnw 2016 alld have therefore not included 8 C8sh fl¢)w yt&tsment intbese fill￿cIal statemen Inco￿¢ aDd elldowmellts All income is recogTLised on￿ the elwity ILS enLitiemeDt to the illcome. it is probabl¢ tknt th¢ incolne will be received andthe amount of the iu¢om¢ receivable call be me&sure41 reliably. Page 16 Image and Pregnancy Hclpline Notes to the Financial Stalements for the Year EThd￿ 5 April 2025 Donailon5 andlegJei£* Donations are reco￿lSed wb¢tt thr clmrity been notifid in writing of both the arnount and 5ettlem¢DI dat¢. In the event that a dOn￿loll is subjert to rollditions that require a level of perfornwice by Éhe charity before th¢ ¢harity is entitled to the ￿nds, the inco]ne is deferred not recogllised until etther those conditions are fully mel or tbe fulfilment of those colldtLio]Js is wholly witbin the control of the charity and it Is probable that these ¢onditions wlll be ￿lflued in the reportillg perio(L Glfts In kthd ThTougbout tbe year baby cloth&s. baby equipmeDt al￿ rnaternity itaJk8 were donated the value of which it is not P083Lble to quantify Dottdledxmlcu andft7ciUiies Fundraisin& mentoring and governaoce siipport with a Ya]ue of £121)O was dooated to the charity during the year. Glft old IrAcoming res0￿ from tax reclairos are inClud￿J ID the Statement of F][w￿la1 ACti￿tieS at the same time as the gift to whkeh they relate. Expenditure All eXpend1tL￿e is recogni5ed once there is a legal or constrnctive obligation to that expendtw it 18 probable settlement is required and the amount ean be measured reliabty. Ail costs are allocated to the applicable expenditure heading that aggregate similar Costs to that category. Wiere costs cannot be directty attributed to partkcular headings they have been all(￿atrd on a basis consistent with the use of r￿oUrces, with centTaJ staff Osts allocated on the basis of time spenL a[￿ depreciation charges all(￿ on the porti(m of the asset's use. Other support costs are allocated based on the Spread of staff costs. ThesB are costs incurred in attracting vo]untary incom¢, th¢ tnanagemert of itiv¢stments and tbose incurred in trading activities thatrnise fLll￿. ch￿Illable a¢thyl Clwitable expenditure conu)rises those costs incutTed by the clwity ill the deliv¢ry of its activities and services for its benefiriaries. It includes both eosis that can be aUoL*d direct]y to such artlvities aud th(bS¢ ¢05ts of all indirect natUTe lleeelsary to support them. Governance costs Th¢se include the costs attributable to the cljarity's eomplianee with const[￿tional alld statutory requireroen including aiidil ytratsgic n]anagemeJ)t and trustee5 mcetintr8 and reiinbursed expenses. T¥xatlon The charity is considered to pass the lests out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable co]npan> for UK corporation tsx purposes. AccordiDgly, the charity is potentially exempt from taxatioD in rrsp¢ct of iticijme or capital gains received within ¢ategoTI¢S eovered by Chapter 3 Pan I l of the Corpordtion Tax Act 2010 or Se£tion 256 of the Taxauon of Clwgeable Gains Act 1992, to the extsnt that such illcome orgait]s are appli¢d¢xclusivcly to cl]aritable purposes. Page 17 Image and Pregnaney Helpline Not￿ to the Finaneial Statements for the Year Ellded 5 April 2025 Trnde debtors Trade debtors are amounts due from customers for rnerchandi5e sold or ￿VECeS pufomied in the ordinary course of business. Trade debt0￿ are recognised initialty at the transaction price. They are stthsEqU¢lltJy measured at amortised cost using the effectiv¢ itrterest methrf less provision for Atnp8inn¢nL A provi>iOll for the iTnpairnient of trade dobtors is established wh¢n th¢r¢ ts obj¢ctive eYid¢n¢e 1hat th¢ oljarity will not be able to Collect all amounts due accordingto tbe origttial t#rn￿ of the receivables. Cg8b and essh equlvalellty Cash and cash equivalents comprise cash on hand and deposits, and otber short-term highty liquid investn￿liS that are readily conve￿￿11e to a known amount of c&sh and are sllbject to an insi￿lficant risk of change in value. Fund strneture Unrcstricted incoTnc fimds are g￿ernI fimds that are AYailabl¢ for us¢ 8t th¢ trustees discretion in fi]Ttherance of th¢ obj¢ctiv¢s of the ¢lJarity. PeTh$ion5 and other post retirement Obligat￿￿& The charity operate5 a defined contribution pension scheme ￿lI¢￿ ffis a pension plan under which fixed contributions are paid tnto a pension fimd and the chariry ha8 no legal or eonstructive obligation to pay fither contributions even if the fulld does not hold sufficient &wts to pay all employces the benefits r¢lating to employee service in the cunynt and priorwi(K conthlTrUtio￿ io defined contribution plans are recogDised in the State￿ent of Financial Acti￿￿e3 wheD they are due. If oorytribuLÉots payjnents exGeed the contribution due for EervicA th¢ excess 15 recogllised a5 a prepuymenL 3 In¢om¢ from donatlon$ and legfi¢i¢q Unrestrieted fllnds Generxl Total runds Donations and legacies; Donations from individuals Gift aid rwIaÉ￿¢d Other inconie from donations and legacies 42,026 2,898 220 42,026 2,898 220 Total for 2025 45,144 45,144 Total for 2024 32,552 Page 18 Image and Pregnancy Helpline Notes to the Finaneial Statsments for the Year Ended 5 April 2025 4 Incotne from charitable acttvitys Unrestricted funds General Total funds Image irainillg services 3.5(N) 3,5(10 Totsl for 2025 3,5(M) 3,5(Ml Total for 2024 2.769 2,769 5 Other In¢om¢ Unregtritttyj funds Getyernl Totsl rund8 99 99 Total for 2025 99 99 Total for 2024 183 183 6 Kxpenditure on raising funds a) Costs of genernting donAtions YlDd kgaei UnTCStrteted nds Cencrnl Total funds Note DonatiOllS 75 75 Total for 2025 75 75 Totsl for 2024 Page 19 Image and Pregnancy Helpline Notes to the Financial SIYdtements for the Year Ended 5 April 2025 7 Expenditure OD charitable actiwiti&s linrestrieted funds GenerAI Total fund5 Note Pregnancy helpline tmag¢ training Services Family service costs Education & networlang Wages and salaries Peosion costs Rent Rates & water 2.420 1,745 84 496 35.262 347 8.000 1,295 615 1.731 179 575 114 651 1,616 2,420 1,745 84 496 35,262 347 8,000 1,295 615 Telephone otTice cxpenses Compllter goftware and maintenance costs Prillting. postage and station¢ry Trdvel and subsistence Govemallce G05ts 1,731 179 575 114 651 1,616 Total for2025 55,130 55,130 Total for 21Y24 33.915 33,915 8 Analysts of governance Alld Sllp￿rt Costs Goverllanee costs Unrestricted runds Gener21 Totsl funds Independent examiner ftes Examination of tbe financial statements Other fees paid to examiners Trustees ¢xp¢nse8 390 1,020 206 390 1.020 206 Total for 2025 1,61fj 1,616 Total for2024 222 222 Page 20 Image and Pregnancy Help]ine Notes to Ihe Financial Statements for the Year Ended S April 2025 9 Staff costs The aggregate payroll costs w¢re ￿ follows: 2025 2024 Staff costs durin% the year were: Wages attd salaries Pension ¢osts 35262 347 33,340 347 35,609 33,691 The fLontbly averdge number of persons (including senior maDagementrleadersbip team) Employed by the charity during the year, expressed ill fijll time equivaienL% was 1.3 {2024: 1.3). Thi5 T￿mellts tb¢ 4 (2024.. 4} part time employee5 who WOTk for the clwity No employee received emolurnents of more tban £60,(MK) during the year. 10 Independent e%aminer'5 remuneration 2025 Examination of the financial statenw 390 Other fees to examlners All other services 1,020 11 Taxation The charity is a regist¢r￿ charity and ss th¢r¢for¢ exempt from taxatii)n. 12 Debtors 2025 2024 Prepayments Other debtors 1.109 2,898 4.007 2,605 2,605 Page 21 Imag¢ and Pregnancy Helpline Notes to the Financial Statements for the Year Ended S April 2025 13 Cash And eayh equlvalents 21125 2024 Cash on haud Cash at bank Short-trnn d¢po$its 36 5,668 5,232 37 13,439 5.134 10,936 18,610 14 Cr¢dltor8: amounts f4111ng dut witbill on¢ year 2112$ 2024 Pension scheme cre¢￿t0T A£¢n￿IS 114 2.077 2,000 2,191 15 FuDds Balance at 6 April 2024 Incoming r&wuTces Resource5 pended Baknnce at 5 April 2025 Unrestrict¢d funds GeneTal 19,214 48,743 55.205 12,752 Balonee St 6 Apri12023 Ineomillg resources Resources expende Balance at 5 April 2024 Unreytrletsd funds fjeneral 36,304 52,593 19,215 Page 22 Image and Pregnancy Helpline Notes to the Financial Statements for the Year Ended 5 April 2025 16 Anatysis of net #￿etS betweeD fvnds Unrestricted funds General Total funds at 5 April 2025 Current &85ets Current liabi]ities 14,944 2.191 14,944 2,191 Total net &ssets 12.753 12.753 Unrestrirted funds General Total funds at 5 April 2024 Currellt ￿Sets 2l,215 (2.000 21,215 12,000 Current liabiliti Total net 8ssets 19215 19,215 17 Reknted party transaclions During the vear th¢ charity made the following related pgrty trdllsactions.. Tony Bull Ct>N$ulting Ltd TIA Rotksah (T Bull, one of th¢ trustees. is a d￿eCtor of Rocksait) £1,380 (2024.. £2297) was paid to Roeksalt in the }'e8r for telq)hone, int¢rnet and computer services. All these transactiODS were at artns length.. At the balan¢e she¢t date th¢ amount due tolfrom Tony Bull Consulting Ltd TIA Rocksalt was £￿11 (2024- Wd). Page 23 mage and Pregnancy Helpline Detailed Statement of Financial Activities for the Year Ended 5 April 2025 2025 LnTestrK¢ted funds General Total 2024 Total tncome and Endowments from: DonatioJs aud legari4s (analys￿ below) Cbaritable actLVlties {analy8ed below) Other income (analysed below) Total income 45.144 3,500 99 45,144 3.5 32,552 2,769 183 99 48,743 48,743 35,504 Expendlture on: Raising funds