OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

REGISTERED COMPANY NUMBER: 07017607 (England and Wales) REGISTERED CHARITY NUMBER: 1142120

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

ABORTION SUPPORT NETWORK

Third Sector Accountancy Holyoake House, Hanover Street, Manchester, M60 0AS

1

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

CONTENTS OF THE REPORT OF THE TRUSTEES

AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

REFERENCE AND ADMINISTRATIVE DETAILS .............................................. 3 REPORT OF TRUSTEES .................................................................................. .5 ’ INDEPENDENT EXAMINER S REPORT …........................................................... 17 ANNUAL ACCOUNTS ......................................................... 18

2

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07017607 (England and Wales)

Registered Charity number

1142120

Registered office

Union House 111 New Union Street Coventry West Midlands CV1 2NT

Trustees

Dr E Campbell (elected 6[th] July 2023) Dr R Fletcher (Chair)(elected 6[th] July 2023) Ms K Przybyl (elected 6[th] July 2023, resigned 31 May 2024-sp corrected 8[th] September 2023) Ms H Tipple (elected 6[th] July 2023, resigned 1 Jul 2025) Ms J O’Sullivan (elected 6[th] July 2023, resigned 28[th] May 2025) Ms B Cansfield (elected 1[st] May 2024, resigned 15[th] May 2025) Ms C Regede (elected 1[st] May 2024, corrected 25[th] May 2025) Ms L Flanagan (elected 1st May 2024) Mx A Irving (elected 1st May 2024) Ms E Nwaokolo (elected 1st May 2024) Ms Emma McCarthy (elected 1[st] May 2024, resigned 30[th] July 2024)

Dr C Barbagallo (co-opted on 25[th] May 2025) Ms C Kilfedder (co-opted on 25[th] May 2025) Ms L Storey (co-opted on 25[th] May 2025)

*Ms Regede and Ms Przybyl have duplicate listings on Companies House because of clerical errors (incorrectly spelled names) hence the two start dates for both trustees). Ms Regede remains a trustee while Ms Przybyl resigned.

Company Secretary Alex Irving

Independent Examiner

Abbas Shapuri Third Sector Accountancy

3

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2024

“I have found out I’m pregnant and am not in a position to continue it, I have been made aware that due to how far along I am it most likely won’t be an option to have an abortion in Ireland. I believe I am just over twelve weeks. Any help you can offer me would be greatly appreciated.” - ASN client, 2024

OBJECTIVES AND ACTIVITIES

Vision Mission Values

Vision

A world where women and pregnant people have the information and means to access safe, legal abortions wherever they live.

Mission

To provide information, financial assistance and accommodation to those who may be forced to travel to access a safe, legal abortion.

Values

We believe that all those who need them have the right to safe and legal abortions. We believe in providing practical support to enable people to exercise this right. We are compassionate and respectful of abortion-seekers and their decisions.

Charitable purpose (as set out in our governing document)

To provide practical information and support to relieve the difficulties, distress and financial hardship experienced by women who may be forced to travel to access a safe, legal abortion.

About ASN

ASN is a charity that provides information, financial assistance, and other practical support to those forced to travel for abortions. We work with people all over Europe and in 2024 we supported people from the Republic of Ireland, Poland, Malta, France, Hungary, Spain and more than 35 other countries.

ASN was founded because we believe "I can't afford an abortion" should never be the only reason someone continues a pregnancy.

Case study – Leila, France

4

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

15-year-old Leïla* contacted ASN from France, for support accessing abortion care. She was over the gestational limit to access abortion legally in France, and she was aware she was getting close to the legal gestational limit in the Netherlands. She was sure she wanted an abortion, but was feeling worried about how she was going to cover the costs of travelling. “I really need your help because time is running out. The amount is very high and very hard to achieve for me.”

Leïla had managed to book an appointment for a week’s time, and was receiving support from another organisation in France as she was under 18 years old. Our helpline team set up a call with Leïla to find out a bit more information and reassure her that we could support with the cost. Leïla was still at school and had none of her own money, but her adult sister was able to contribute as well as pay for their bus tickets and travel with her for support. But the total cost of the procedure was €1100 – an amount they just didn’t have. We agreed we could pay the rest of the cost to the clinic and that Leïla would bring €200 with her. A few days later, Leïla travelled to the Netherlands with her sister and was able to access abortion care.

Case study – Eniya, Ireland

In 2024 we were contacted by an Irish partner organisation who were supporting someone to try to access an abortion. Eniya* was over the limit for care in Ireland, but due to her immigration status was not sure she would be permitted to travel to another country for an abortion. She was trying to arrange to travel to England, but this was more difficult than travelling to another EU country. Accessing care in the Netherlands was possible for another 6 weeks, but Eniya was facing an uncertain wait for permission to travel, as well as language barriers in the Netherlands and stress about covering the costs.

After contacting the ASN helpline, we advised Eniya on how to seek Ministerial permission to travel for a healthcare procedure. We also suggested she get legal advice and continue to get support from the partner organisation with this, as it’s a complicated process. Eniya was a student, and had some financial support from her parents – but not the total cost needed for the procedure. We supported Eniya to book an appointment and provided a letter of support for her permission to travel, confirming the appointment, travel, accommodation and grant to cover the costs (€235). Eniya travelled safely to her appointment, accessed abortion care abroad and returned home to resume her studies.

Case study – Natalya, Poland

Natalya* contacted us from Poland at 22 weeks gestation, having just discovered the pregnancy. She had recently undergone surgery to try to alleviate her symptoms of illness, but the doctors did not tell her she was pregnant. After a few weeks, she returned to hospital as the symptoms had not subsided – this was when she had an

5

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

ultrasound and was told about the pregnancy. Natalya did not want to continue the pregnancy and was feeling very stressed and angry about her situation. Not only was it impossible for Natalya to access an abortion in Poland, but now she was over the limit for an abortion in most of Europe.

We spoke to Natalya about travelling to England for care, and checked that she had a passport. She told us that money was tight, but she could cover the cost of travel and accommodation. We worked together to try to find cheaper options for this, and sent Natalya practical information about travelling to the clinic from the airport and places she could access further emotional support in Poland. Natalya agreed to bring £200 to the clinic, and we agreed to cover the remaining £1,000. Natalya accessed abortion care in England and returned home.

*Names have been changed to protect identity and some details changed to ensure anonymity.

How ASN works

ASN connects people who are without resources with those who can provide that support, whether financial or practical. The generous support of our funders and donors, whether that is via one-off contributions or regular donations, means we can provide the help people need to travel for abortion care. Our helpline team of staff and volunteers provides:

We have a team of 30 helpline volunteers, plus 5 translation and 4 accommodation volunteers, all managed by a full-time paid Service Manager and supported by two part-time paid Senior Helpline Coordinators.

How Abortion Without Borders works

ASN is a member of Abortion Without Borders (AWB), a network comprised of 9 European groups working to provide information, support and funding to people in Poland who need abortions, either in Poland with abortion pills or abroad in clinics or hospitals.

Callers in Poland contact a local organisation, Kobiety w Sieci, which has been providing people in Poland with sexual health information, including unbiased, factual information about abortion since 2006. Kobiety w Sieci staffs the AWB helpline. Currently, ASN funds many of the second and third trimester abortions for AWB, and part-funds the costs of running the AWB helpline. Any caller who wishes to obtain an

6

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

abortion will be referred to ASN or another partner organisation.

While abortion in Poland is heavily restricted, the activities undertaken by AWB are legal.

Why ASN’s work is needed

Abortion is essential healthcare but the ability to access it is increasingly under pressure. While some European states are liberalising abortion laws, others are tightening restrictions. ASN is part of a long tradition of ordinary people stepping in where governments fail to provide safe abortion care. Our clients include those who have experienced domestic abuse or rape; those who do not have passports or who need a visa to travel; those who discover their pregnancy or who find out about a foetal anomaly at too late a stage for an early termination; people on low incomes and those who simply cannot navigate how they go about having an abortion in another country and just need some advice and information.

But we do not ask why. The only thing that matters is whether they need our help.

7

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Abortion access in Europe - 2024

The fall of the Law and Justice government in Poland in December 2023 brought some hope of progress on abortion rights and welfare support. But abortion remains heavily restricted and with high-profile prosecutions of those seeking to provide support and care – including that of abortion doula Justyna Wydrzyńska – many are forced to travel abroad to access abortion care.

In Northern Ireland, all five healthcare trusts are providing medical abortions up to 24 weeks, and beyond in exceptional cases, while surgical abortion is available up to 20 weeks. Nonetheless stigma and misinformation continue to be a problem for abortion-seekers. Concerns continue to grow about the impact of anti-abortion organisations such as Stanton Healthcare who pose as pregnancy advice centres.

After a 2023 independent review in Ireland, the publicly funded abortion care service expanded gradually through the participation of general practitioners, reproductive health clinics and hospitals. Abortion is relatively accessible for up to 12 weeks gestation. The 12 week time limit (combined with poor access on the exceptional post 12 week pathways) forces many into a position where they must travel abroad to access abortion care. Advocates continue to call for action on the significant barriers that remain, particularly in cases where vulnerability poses health risks.

France made the news in 2024 for responding to the loss of abortion rights in the US with a constitutional change of its own. President Emmanuel Macron signed a right to abortion into French constitutional law in March. Little changed for abortion seekers however. They still faced difficulties in accessing abortion locally, particularly after the 16 week time limit and we saw a significant increase in the number of callers from France needing support to access abortion care.

Meanwhile in Britain, those experiencing pregnancy loss later in pregnancy faced criminalisation under Victorian abortion law as police investigated those suspected of unlawful abortion. Against this backdrop, abortion providers and other organisations worked on a campaign to decriminalise abortion. Diana Johnson’s proposal to amend the Criminal Justice Bill in 2024, with an amendment making women and pregnant people exempt from criminal liability, fell when the Tory government fell in July 2024.

Across Europe the need grew for information, funds and assistance in overcoming barriers to abortion care and standing up to misogynist and far-right attacks on abortion-supporting communities. The strength and creativity of the gender diverse, differently abled and variously aged people that ASN meets every day in their search for bodily autonomy continued to be an inspiration.

8

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Investing in ASN

ASN started as a small charity with a big mission. 15 years later, the organisation has grown significantly. In the last five years, our annual spend on abortion has tripled as the geographic remit of our work has changed in response to the everchanging political landscape of abortion access across Europe. In 2023, trustees decided to utilise the large reserves held by the organisation to invest in much needed infrastructure. In 2024 the staff team grew from 4 members of staff (Fundraising and Communications Manager, Helpline Manager, Senior Helpline Coordinator and Volunteer and Administration Officer) to a team of 7 including a second senior helpline coordinator to support the team of 30 volunteers running the helpline and a digital campaigns officer.

Recruitment for the Managing Director was successful, and Camille Kumar joined ASN in December. Camille will lead on ensuring ASN has the resources we need to fulfil our purpose and develop our strategic direction. Camille has spent over 20 years working and organising in solidarity with people living at the intersection of race, gender, violence and migration, and has held a diverse range of leadership roles each connected by deep care and transformative justice.

ASN marks its 15th anniversary

2024 saw the 15[th] anniversary of ASN’s work supporting people from across Europe to travel to access a safe abortion. Since its founding in 2009 to the end of 2024, ASN has supported 10,078 clients from across Europe, and made grants of £1,489,736 to cover the costs of travelling and paying privately for an abortion procedure. None of this would have been possible without the dedication of ASN’s volunteers, donors and supporters, whose hard work has helped to grow ASN from a small group of volunteers to an organisation helping more than 1,000 people a year.

RTÉ documentary

In April 2024, ASN featured in RTÉ Investigates: Ireland’s Abortion Services, a documentary which cast a light on the enduring lack of access to abortion services in the Republic of Ireland. The documentary team spent time filming and interviewing one of ASN’s helpline volunteers, Vicki, who generously offered her time in order to demonstrate the work that goes into supporting people seeking abortions via the ASN helpline.

9

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENT AND PERFORMANCE

At ASN, our role is to fund abortions for people who need them, in the most costeffective way possible, as quickly as possible, as suits the needs of each individual client. We don't ask how people got pregnant or why they want an abortion. We don't ask about gender identity, sexuality, religion, ethnicity, employment status or citizenship unless we have to, for example to help someone arrange a visa. Our only criteria are financial need and availability of funds and we keep our questions as few and non-invasive as possible. As a result, the information below is partial and limited, based on what clients chose to share.

Our work in 2024

In 2024 we were contacted by people in 44 different countries. The largest country demographic was people from Poland (358 clients), followed by the Republic of Ireland (196 clients) and France (137 clients). We continue to work in partnership with Abortion Without Borders (Poland), Le Planning Familial (France) and various groups in Ireland to support clients from these countries, and have formed new working relationships with groups and clinics in Spain to support the people who travel for services in Spain and to support clients from Spain (our fourth largest country demographic in 2024).

10

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

In 2024 we heard from 31 people in Britain, making this our fifth largest country demographic. This reflects both a lack of abortion provision in some parts of Britain (including Scotland where abortion is not available after 20 weeks), and a hostile environment for migrants and refugees who often find it difficult to access health services.

Our helpline was contacted by 1,008 people .

This is a 4% increase from 2023, and an 83% increase from 5 years ago.

We funded 303 clients.

We made grants totalling £279,975, making our average grant £924. Our largest grant was for £4,946 and our smallest grant was for €10.

We booked 127 nights of accommodation for 80 clients.

Since 2020, we have used paid accommodation rather than a network of volunteer hosts.

We translated medical documents for 18 clients.

Our translation team is adept at providing translations of complex medical documents, often on a very tight deadline. These documents are often required by clients or clinics to ensure they get the best possible care.

11

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Client feedback

Here is just some of the feedback our helpline team received in 2024:

"Thank you for everything, you have been so kind from the beginning. You have saved my life.”

"Thank you so much, I know that money doesn't come from the sky and yet, to the best of my ability, I would like to support you and by doing so, support other women and contribute to helping them because I believe in the goodness of others. I received the help I needed and I would like other women to have this opportunity too, the opportunity to choose and to know that there are people who will not leave them alone."

"Hello. I want to write to you THANK YOU. Your help and power has been good to me. Thank you so much.”

“I wanted to let you know that I am already after the treatment which took place yesterday. Everything went well and the staff at the clinic was extremely understanding and helpful. Thank you so much for your help and support in this difficult situation. You guys are doing an amazing job! I am very grateful.”

"I am home now, thank you so much for your help, you girls are great � ”

"Once again, thank you very much for your help. Thanks to you I breathed a sigh of relief and could cope with it mentally, you are a great support, thank you!"

FUNDRAISING

Individual Donations

ASN receives a significant proportion (70% in 2024) of its income from individual donors, that provide both one-off donations as well as monthly contributions. In 2024 we received financial support of £297,393 from 2,024 individual donors, and we would like to thank these many donors for making ASN’s work possible.

Grants

In 2024 we were awarded unrestricted grants of £65,114 from the National Network of Abortion Funds.

Community and fundraising campaigns

In April we launched a community fundraising challenge, calling on supporters to walk, jog or run various distances during the month of April to raise funds for our

12

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

work. This challenge raised £3,779 thanks to the support of 23 fundraisers.

We also took part in the Big Give Women’s and Girls funding campaign, where donations were matched up to £10,000 for one week in October. This campaign raised £8,416, coinciding with ASN’s 15[th] anniversary. This anniversary raised an additional £2,246, through individuals fundraising and sales of commemorative t- shirts designed by Rosa Kusabbi.

FUTURE PLANS

In 2025, ASN will continue to be focused on our key mission, which is providing excellent and empathic care to abortion seekers across Europe. This will involve considering how to best meet the needs of new emerging client groups (e.g. abortion seekers with travel restrictions due to visa status) with new and adapted

13

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

abortion pathways in an ever-challenging climate.

We will seek to diversify our funding sources to secure more funding from trusts and grants in addition to growing our donations from individuals.

In 2025 we will carry out strategic planning, involving staff, board and volunteers, and strengthen our partnership working in order to more effectively help those who contact our helpline.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, our Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Governance and Management

ASN is governed by our Board of Trustees who oversee our work, provide strategic leadership and ensure good governance. Our day-to-day work is led by our staff who in turn support our team of volunteers. You can learn more about our staff and volunteers on our website: https://www.asn.org.uk/team-asn/.

STATEMENT OF FINANCIAL ACTIVITIES

Income and Expenditure

Current Year Prior Year Variance
Total Income £424,089 £484, 895 -£60, 806
Total Expenditure £606, 880 £559,435 £47,445

ASN’s total income amounted to £424,089, which represents a decrease of £60,806 compared to 2023. This decline in income was primarily due to a decrease in donations and grants, which impacted ASN’s overall revenue.

Total expenditure for the year was £606,880, compared to £559,435 in the previous year, reflecting a slight increase of £47,445. 85.1% of total expenditure was directed toward charitable activities in 2023, compared to 83.8% in the previous year, demonstrating ASN’s continued prioritisation of the needs of abortion seekers.

14

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Reserves

The overall funds balance at the year-end stood at £257,284, a decrease from £440,075 in the previous year, reflecting the drop in income and an investment in supporting the service. At the end of the year our reserves are more in line with our reserves policy.

The board’s policy is to hold at least three months of operating costs as general reserves and for the remainder to be held as an opportunity reserve to fund investment in the service model to support growth.

Reserves policy

The trustees review the reserves policy annually. We aim to hold unrestricted funds of three months’ expenditure, which we estimate to be approximately £150,000.

Statement of Trustees’ Responsibilities

The trustees (who are also directors of Abortion Support Network for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

15

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

ABORTION SUPPORT NETWORK TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions.

Approved by the Board of Trustees and signed on its behalf by:

Alex Irving, Secretary

Ruth Fletcher, Chair

16

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network Independent examiner’s report to the trustees for the year ended 31 December 2024

I report on the accounts of the charity for the year ended 31 December 2024 as set out on the following pages.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

18 / 09 / 2025

Abbas Shapuri ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

17

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Statement of Financial Activities including Revenue Account for the year ended 31 December 2024

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
343,773
Charitable activities
4
74,113
Investment income
5
6,203
Total income
424,089
Expenditure on:
Cost of raising funds
6
90,042
Charitable activities
6
514,900
Total expenditure
604,942
(180,853)
Transfer between funds
-
Net movement in funds for the year
(180,853)
Reconciliation of funds
Total funds brought forward
438,137
Total funds carried forward
257,284
Net income/(expenditure) for the year		 Restricted
funds
£
-
-
-
-
-
1,938
1,938
(1,938)
-
(1,938)
1,938
-		 Total funds
2024
£
343,773
74,113
6,203
424,089
90,042
516,838
606,880
(182,791)
-
(182,791)
440,075
257,284		 Unrestricted
funds
£
383,465
33,666
5,189
422,320
90,612
408,186
498,798
(76,478)
-
(76,478)
514,615
438,137		 Restricted
funds
£
-
62,575
-
62,575
-
60,637
60,637
1,938
-
1,938
-
1,938		 Total funds
2023
£
383,465
96,241
5,189
484,895
90,612
468,823
559,435
(74,540)
-
(74,540)
514,615
440,075

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

18

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network Company Number 7017607

Balance sheet as at 31 December 2024

----- Start of picture text -----
Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets 14 - -
Total fixed assets - -
Current assets
Debtors 12 9,300 14,693
Cash at bank and in hand 277,938 458,029
Total current assets 287,238 472,722
Liabilities
Creditors: amounts falling
due in less than one year 13 (29,954) (32,647)
Net current assets 257,284 440,075
Total assets less current liabilities 257,284 440,075
Net assets 257,284 440,075
The funds of the charity:
Restricted income funds - 1,938
Unrestricted income funds 257,284 438,137
Total charity funds 257,284 440,075
The notes on pages 20 to 29 form part of these accounts.
Approved by the trustees on ______ and signed on their behalf 18 / 09 / 2025
----- End of picture text -----

Ruth Fletcher

19

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Abortion Support Network meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Judgments and estimates

The trustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Preparation of the accounts on a going concern basis

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

20

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Office Equipment

33% straight line

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

21

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o Pensions

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

p Donated goods and services

Donated items are not included in the financial statements until they are sold or distributed on the basis that it is considered impractical to measure the fair value of donated goods.

The value recognised is the estimated value to the charity of the service or goods received.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

22

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

3 Income from donations and legacies

Donation income
Gift Aid
Income from charitable activities
Grant income
Sponsorship income		 Unrestricted
£
313,275
30,498
343,773
Unrestricted
£
65,113
9,000
74,113		 Restricted
£
-
-
-
Restricted
£
-
-
-		 Total 2024
£
313,275
30,498
343,773
Total 2024
£
65,113
9,000
74,113		 Unrestricted
£
356,216
27,249
383,465
Unrestricted
£
30,066
3,600
33,666		 Restricted
£
-
-
-
Restricted
£
62,575
-
62,575		 Total 2023
£
356,216
27,249
383,465
Total 2023
£
92,641
3,600
96,241

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

23

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

6 Analysis of expenditure

Charitable
activities
£
Direct costs of supporting clients
284,673
Staff costs
123,980
Platform fees and other fundraising
-
Support costs (see note 9)
105,685
Governance costs (see note 9)
2,500
516,838
Analysis of governance and support costs
Support
£
Staff costs
58,304
Recruitment and other staff costs
7,326
Volunteer costs
2,707
Travel and subsistence
7,819
Communication and marketing
2,178
5,180
Office costs
32,763
116,277
Split between:
Charitable activities
105,685
Cost of Raising Funds
10,593
116,278
Accountancy, legal and professional fees		 Cost of
raising funds
£
-
50,931
28,518
10,593
-
90,042
Governance
£
-
-
-
-
-
2,500
-
2,500
2,500
-
2,500		 Total 2024
£
284,673
174,911
28,518
116,278
2,500
606,880
Total 2024
£
58,304
7,326
2,707
7,819
2,178
7,680
32,763
118,777
108,185
10,593
118,778		 Charitable
activities
£
253,079
83,637
0
111,488
20,619
468,823
Support
£
49,522
28,916
8,676
9,280
1,951
17,993
20,683
137,021
111,488
25,533
137,021		 Cost of
raising funds
£
0
38,458
26,621
25,533
-
90,612
Governance
£
20,619
20,619
20,619
-
20,619		 Total 2023
£
253,079
122,095
26,621
137,021
20,619
559,435
Total 2023
£
49,522
28,916
8,676
9,280
1,951
38,612
20,683-
157,640
132,107
25,533
157,640

7 Analysis of governance and support costs

24

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

8 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Depreciation
Trustees' remuneration
Independent examiner's remuneration
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Freelance Staff
Allocated as follows:
Cost of raising funds
Charitable activities
Support costs		 2024
£
-
-
2,500
2024
£
178,541
14,117
6,303
34,254
233,215
50,931
123,980
58,304
233,215		 2023
£
-
-
3,500
2023
£
93,781
4,655
3,538
69,643
171,617
38,458
83,637
49,522
171,617

9 Staff costs

No employees had employee benefits in excess of £60,000 (2023: Nil).

The average monthly number of staff employed during the period was 5 (2023: 3).

The key management personnel of the charity comprise Trustees and Managing Director. Total emplyee benefits of the key management personnel was £3,198. (2023: £43,392). Note that the Managing Director was in role from December 2024. In the prior year, the CEO resigned in July 2023 and was not replaced.

25

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

10 Trustee remuneration and expenses, and related party transactions

No trustee or person closely related or connected with them received any remuneration during the year (2023: Nil)

Aggregate donations from trustees were £Nil (2023: £Nil).

There were no donations from related parties which are outside the normal course of business and no restricted donations from related parties. (2023: £Nil)

11 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

12 Debtors

Trade debtors
Other debtors
Accrued income		 2024
£
9,000
300
-
9,300		 2023
£
3,600
300
10,793
14,693

13 Creditors: amounts falling due within one year

Trade creditors
Taxation and social security
Accruals		 2024
£
18,494
5,665
5,795
29,954		 2023
£
20,247
5,536
6,864
32,647

26

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

14 Analysis of movements in restricted funds

Current reporting period

Total
Previous reporting period
Total
International Planned
Parenthood Federation
International Planned
Parenthood Federation -
staff welfare
Government of Belgium
International Planned
Parenthood Federation -
staff welfare		 Balance
at 1
January
2024
£
1,938
1,938
Balance
at 1
January
2023
£
-
-
-
-		 Income
Expenditure
£
£
-
(1,938)
-
(1,938)
Income
Expenditure
£
£
4,258
(4,258)
55,169
(55,169)
3,148
(1,210)
62,575
(60,637)		 Transfers
£
-
-
Transfers
£
-
-
-
-
-		 Balance at
31
December
2024
£
-
-
Balance at
31
December
2023
£
-
-
1,938
1,938

Name of restricted fund

Government of Belgium

International Planned Parenthood Federation

International Planned Parenthood Federation - staff welfare

Description, nature and purposes of the fund

Funds for abortions for fatal foetal anomalies in Polish and Ukrainian clients.

Funds for the provision of abortions for Polish and Ukrainian Clients from January 2023 to September 2023

Funds to cover the supervision of helpline staff.

27

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

15 Analysis of movement in unrestricted funds

Current period

Prior period
Total general funds
Total unrestricted funds
Total unrestricted funds
General fund
Total general funds
General fund		 Balance at
1 January
2024
£
438,137
438,137
438,137
Balance at
1 January
2023
£
514,615
514,615
514,615		 Income
£
424,089
424,089
424,089
Income
£
422,320
422,320
422,320		 Expenditure
£
(604,942)
(604,942)
(604,942)
Expenditure
£
(498,798)
(498,798)
(498,798)		 Transfers
£
-
-
-
Transfers
£
-
-
-		 As at 31
December
2024
£
257,284
257,284
257,284
As at 31
December
2023
£
438,137
438,137
438,137

Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds

28

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a

Abortion Support Network

Notes to the accounts for the year ended 31 December 2024 (continued)

16 Analysis of net assets between funds

Current reporting period

Tangible fixed assets
Net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
-
257,284
257,284
General
fund
£
-
438,137
438,137		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
1,938
1,938		 Total
£
-
257,284
257,284
Total
£
-
440,075
440,075

29

Doc ID: 60d26abd07f1d00df482759df82cfb2f9becbf55Doc ID: 229ac07ad8f7c2464566bea48ad0e94ef36b415a