## **ICP SUPPORT**
# **a Charitable Incorporated Organisation**
# **ANNUAL REPORT AND INDEPENDENTLY EXAMINED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
## **ICP Support**
## **Annual Report and Financial Statements**
For the year ended 31[st] December 2025
## **Contents**
## **Page(s)**
|Trustees’ Annual Report|2 to 8|
|---|---|
|Independent Examiner’s Report|9|
|Statement Of Financial Activities (SoFA)|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12 to 18|
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
Page 1
## ICP Support
**Annual Report and Financial Statements** For the year ended 31[st] December 2025
The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31 December 2025. The financial statements have been prepared in accordance with the Charities Act 2011, the charity’s Constitution (formerly the Memorandum and Articles of Association), and the Charities SORP (FRS 102).
## **Chair of Trustees’ Report**
2025 has proved to be an exciting but challenging year for ICP Support. We have been so grateful to our supporters and small team who have been dedicated to maintaining the support and information offered.
We thank all our supporters who have donated to ICP Support over 2025 – we could not provide the services we do without your help – and it means we can continue to help fund research, support women and their families, and enable us to fulfil our aim that every ICP baby is born safely.
I remain honoured to be a part of such a fantastic charity, and I am excited to see what opportunities await us in 2026.
## **Jenny Hastings - Chair of Trustees**
## **Objectives and Activities**
ICP Support is established for the relief of sickness and the preservation of good health among women affected by the liver condition of pregnancy known as obstetric cholestasis, or intrahepatic cholestasis of pregnancy (ICP). In particular, but not exclusively, the charity seeks to achieve this by:
1. Providing information and support to women affected by ICP and their families.
2. Advancing education about the condition for the public benefit.
3. Promoting, supporting, and raising funds for research into ICP, and disseminating the useful results for the benefit of the public.
The charity’s work is driven by the aim that all pregnant women—and the health professionals who care for them—are aware of this potentially devastating condition, so that unborn babies affected by ICP can be better protected.
When reviewing the charity’s aims and planning future activities, the trustees confirm that they have referred to the Charity Commission’s guidance on public benefit. ICP Support relies on grants and income from donations and fundraising to meet its operational costs. The trustees monitor expenditure and liquidity to ensure the charity remains able to fulfil its objectives.
## **Providing Information and Support**
Social media and our Support and Information email and telephone line continue to be the primary channels through which we provide information, support, and public benefit. Our social media presence remains the most popular point of access for women seeking information about ICP. At the end of 2025:
- The ICP Support Facebook page had **7,600 followers** .
- The main support group for pregnant women with ICP had **over 10,900 members**
- The _Beyond Birth_ postnatal group had **2,900 members** and continues to grow
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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rapidly, reflecting the increasing need for support among women who experience ongoing ICP related issues after birth, including into menopause.
- The Health Professionals group grew from **394 to 428 members** , although engagement remains light.
Information is also disseminated through Instagram and LinkedIn, where engagement continues to increase substantially, as well as through our website and our generic information leaflet.
## **Advancing Education for Public Benefit**
We continue to innovate in raising awareness of ICP and providing accessible, evidencebased information to anyone affected by the condition.
A series of infographics, based on current research findings, has been produced and shared across our social media platforms and website. These provide a clear and accessible way for both professionals and the public to understand up-to-date evidence on ICP.
To support women at higher risk of developing ICP from a South Asian background, several of these infographics have been translated into **Hindi** , ensuring that vital information is available in a culturally and linguistically appropriate format.
## **Promoting, supporting, and raising funds for research into the condition. The useful results of which will be disseminated for the benefit of the public.**
## **Fund Raising**
2025 marked an exciting milestone for ICP Support as we delivered our first major fundraising event, **“Snowdon at Night.”** The event was a great success, both in participation and in the funds raised, and it has helped to raise the profile of the charity’s work. Following this positive experience, we have partnered with a charitable adventure company and plan to secure a further challenge event in late 2026. Our annual Christmas fundraising activity also continued, with the **2025 Christmas raffle** proving both popular and successful.
Planning has already begun for our **2026 fundraising event** , which will centre around an afternoon tea theme, offering supporters a welcoming and accessible way to engage with the charity.
These fundraising activities play an important role in supporting our operational costs and enabling us to continue providing information, support, and education to women affected by ICP and the professionals who care for them.
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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## **Collaborative Work**
Collaboration remains central to ICP Support’s mission, enabling us to extend our reach, strengthen our evidence base, and ensure that women affected by ICP benefit from the most up-to-date knowledge and support.
During 2025 we continued to work with a range of organisations, including:
- **Janam App,** which provides culturally tailored information for South Asian pregnant women.
- **Pregnancy and Baby Charities Network** , contributing to sector-wide advocacy and shared learning.
- **Baby Loss Awareness Week** , supporting national awareness and remembrance activities.
- **Consortium EASL** (European Association for the Study of the Liver), helping to ensure that liver specialists remain informed about ICP.
## **Promoting and Supporting Research**
Research remains a core strand of our charitable purpose. In 2025 we continued our long-standing collaboration with:
- Professor Catherine Williamson, Imperial College London
- Professor Bill Hague, Adelaide, Australia
These partnerships help ensure that emerging evidence is translated into accessible information for women, families, and health professionals.
## **Grants Awarded to ICP Support in 2025**
- We are grateful for the external funding that supports our work. In 2025 the charity received: £4,000 from The D’Oyly Carte Charitable Trust to support core costs in 2026. This sum has been deferred to our 2026 accounts.
- The grant from Richer Sounds, awarded in 2024, remains restricted for its intended purpose and will be utilised in 2026 in line with the funder’s requirements.
These grants play an important role in sustaining our services and enabling us to continue delivering public benefit.
## **Future Plans**
In 2026 ICP Support will continue to work towards its vision of every ICP baby being born healthy, with strategic plans aligned to our charitable aims and objectives. Key priorities for the coming year include:
Expanding our volunteer network, enabling us to offer a broader range of lived ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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experiences and cultural backgrounds to better support our diverse service users
- Strengthening our funding strategy, ensuring the charity remains financially resilient and able to meet increasing demand.
- Increasing engagement with women at higher risk of developing ICP, particularly through targeted outreach and culturally appropriate resources.
These plans will help us build on the progress made in 2025 and ensure that our services remain accessible, evidence based, and responsive to the needs of women and families affected by ICP.
## **Public Benefit**
The trustees confirm that, in setting the charity’s objectives and planning its activities, they have had due regard to the Charity Commission’s guidance on public benefit and are satisfied that the work of ICP Support continues to provide clear and measurable public benefit.
ICP Support delivers public benefit by ensuring that women affected by intrahepatic cholestasis of pregnancy (ICP), their families, and the health professionals who care for them have access to accurate, evidence-based information and timely support. This includes providing free access to online resources, social media support groups, and our Support and Information email and telephone line, all of which help women make informed decisions about their care and wellbeing.
The charity also contributes to public benefit by raising awareness of ICP among the wider public and healthcare community, helping to ensure earlier recognition of symptoms and improved outcomes for unborn babies. Our educational materials, including research-based infographics and translated resources for higher risk communities, further support this aim. In addition, ICP Support advances public benefit through its collaboration with researchers and clinicians, helping to promote and disseminate new evidence that improves understanding of ICP and informs clinical practice. Our partnerships with national and international organisations strengthen the reach and impact of this work. Through these activities, the trustees are confident that ICP Support continues to fulfil its charitable purpose and provide meaningful benefit to the public.
## **Financial Review:**
## **Income:**
In the year ended 31 December 2025, ICP Support recorded total income of **£66,028** , compared with **£112,171** in 2024. All income received during the year related to unrestricted funds.
- **Donations** amounted to **£42,148** (2024: £92,195). This comprised **£35,543** in donations and gifts and **£6,606** received through Gift Aid.
- **Grants:** No grants were received for financial year 2025, whereas the prior year included a one ‑ off **£20,000 grant**
- Income from **charitable activities** increased to **£23,879** (2024: £19,976). This included
- **£16,562** from fundraising events
- **£4,563** from the charity lottery,
- **£2,690** from the Christmas raffle
- **£65** from sales
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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The increase in fundraising income reflects the success of the _Snowdon at Night_ challenge and increased supporter engagement with our Christmas raffle.
## **Expenditure:**
Total expenditure for the year was **£71,423** (2024: £88,606).
- **Expenditure on raising funds** reduced significantly to **£1,552** (2024: £10,737), reflecting lower costs associated with fundraising activities compared with the previous year. This included **£660** in fundraising costs and **£893** paid out in lottery prizes.
- **Expenditure on charitable activities** totalled **£69,871** (2024: £77,869), representing 98% of all spending. The largest element continued to be **salaries and staff costs** , at **£60,236** , enabling the charity to maintain its core support, information, and education functions.
- The remaining smaller but essential operational costs supported the delivery of services throughout the year. Several areas of expenditure were lower than in 2024, including conferences, rent, and IT support, reflecting careful cost management.
## **Deficit for the Year:**
The charity reports a **net deficit of £5,396** for the year (2024: surplus of £23,565). This planned deficit was met from unrestricted reserves and reflects the trustees’ decision to maintain service levels despite lower income in the period.
## **Reserves:**
Total funds carried forward at 31 December 2025 were **£49,113** (2024: £54,509), comprising:
- **Unrestricted funds:** £39,113
- **Restricted funds:** £10,000
The restricted balance represents the Richer Sounds grant, which will be utilised in 2026 in accordance with the donor’s requirements.
The trustees’ reserves policy requires the charity to maintain unrestricted reserves equivalent to **three months of committed expenditure plus estimated redundancy costs** , calculated at **£15,000** for 2026. The year-end unrestricted reserves of £39,113 exceed this minimum level, providing a prudent buffer to support financial stability and manage fluctuations in income.
## **Overall Financial Position**
The trustees consider the charity’s financial position at the end of 2025 to be healthy and appropriate for its size and planned activities. Income streams continue to be monitored closely, and the fundraising strategy is being strengthened through planned events in 2026 and increased engagement with supporters. The trustees remain committed to ensuring that resources are used effectively to advance the charity’s vision of every ICP baby being born healthy.
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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## **Reference and administrative details:**
**Registered Charity Name** ICP Support Charity Number 1146449 – England and Wales
Charitable Incorporated Organisation CEO39296
Registered Office Lytchett House 13 Freeland Park Wareham Poole Dorset BH16 6FA
## **Trustees**
J Hastings Chair K Symons H Owen N Brown J Gray P Dixon S Flower S Coaker D Wilson A Mitchell Appointed May 2025
Independent Examiner Michelle Nisbet 6 Norman Ave Coventry CV2 2NR
## **Bankers**
Co-Operative Bank
## **Structure, governance and management**
ICP Support is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission under registration number **1146449** .
The charity is governed by its **Foundation Constitution** , which sets out its charitable objects and powers. These remain unchanged. Strategic oversight is provided by the Board of Trustees, who are responsible for ensuring that the charity operates in accordance with its Constitution and relevant charity law.
Trustees are appointed for a term of **three years** by resolution at a properly convened meeting of the trustees. Day-to-day management of the charity is delegated to the **Chief Executive Officer (CEO)** . The Chair provides supervision and support to the CEO, who in turn manages staff and volunteers.
Trustees are recruited through personal recommendation and/or by invitation, with candidates selected for their skills, experience, and alignment with the charity’s aims.
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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Prospective trustees meet initially with the Chair and CEO, followed by a further interview with other trustees before appointment.
All new trustees receive an induction and are provided with key information about their roles, responsibilities, and the charity’s operations. Trustees give their time voluntarily and receive no remuneration or other benefits.
## **Risk Management**
The Board of Trustees has undertaken a review of the major risks facing the charity and has implemented systems and procedures to mitigate these risks. Internal risks are managed through established processes for authorising transactions, approving projects, and ensuring consistent quality across all operational activities.
These procedures are reviewed periodically to ensure they remain appropriate, effective, and compliant with external regulations and best practice.
## **Statement of Trustees’ Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).
The Charities Statement of Recommended Practice (SORP) requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that year. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently
- observe the methods and principles of the Charities SORP
- make judgements and estimates that are reasonable and prudent
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in operation
The trustees are responsible for keeping accounting records that disclose, with reasonable accuracy, the financial position of the charity at any time. They are also responsible for safeguarding the assets of the charity and taking reasonable steps to prevent and detect fraud and other irregularities.
The trustees declare that they have approved the Trustees’ Annual Report above.
Signed on behalf of the Charity’s Trustees:
**----- Start of picture text -----**
Full Name(s) Jenny Hastings Peter Dixon
Signature:
Date: 20 April 2026 20 April 2026
**----- End of picture text -----**
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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## **Independent examiner's report on the accounts**
## **Independent Examiner’s Report**
**----- Start of picture text -----**
Report to the trustees of ICP Support
31 December 2025 Charity no 1146449
On accounts for the year
CIO no CEO39296
ended
Set out on pages
I report to the trustees on my examination of the accounts of the
above charity (“the charity”) for the year ended 31 December
2025 .
Responsibilities and basis As the charity trustees, you are responsible for the preparation of
of report the accounts in accordance with the requirements of the Charities
Act 2011 (“the Act”).
I report in respect of my examination of the charity’s accounts
carried out under section 145 of the 2011 Act. In carrying out my
examination, I have followed the applicable Directions given by the
Charity Commission under section 145(5)(b) of the Act.
Independent examiner's I have completed my examination. I confirm that no matters have
statement come to my attention in connection with the examination giving me
cause to believe that, in any material respect:
the accounting records were not kept in accordance with
section 130 of the Charities Act 2011; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting
requirements of the Charities Act 2011; or
the accounts have not been prepared in accordance with
the Charities SORP (FRS 102).
I have no concerns and have no other matters to report.
Date: 29.03.2026
Signed:
Name: [ Michelle Nisbet]
Professional qualification: [ CIMA Qualified]
Address: 6 Norman Ave
Coventry
CV2 2NR
**----- End of picture text -----**
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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||**ICP Support**|**ICP Support**|**ICP Support**|**Charity No**|**1146449**|**1146449**||
|---|---|---|---|---|---|---|---|
|||||**Charitable**
**Incorporated**
**Organisation**|**CE039296**|||
||Annualaccountsforthe period|||||||
||Period start date||**01/01/2025**|**To**|Period end
date|**31/12/2025**||
|||||||||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Recommended categories by activity**|**Recommended categories by activity**|Guidance|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|
**2025**|**2024**|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|**£**|
|**Income(Note 3)**|||F01|F02|F03|F04|F05|
|**Income and endowments from:**||||||||
|Donations and legacies||S01|£42,148|£0|£0|£42,148|£92,195|
|Charitable activities||S02|£23,879|£0|£0|£23,879|£19,976|
|Other trading activities||S03|£0|£0|£0|£0|£0|
|Investments||S04|£0|£0|£0|£0|£0|
|Separate material item of income||S05|£0|£0|£0|£0|£0|
|Other||S06|£0|£0|£0|£0|£0|
|**_Total_**||S07|£66,028|£0|£0|£66,028|£112,171|
|**Expenditure(Notes 6)**||||||||
|**Expenditure on:**||||||||
|Raising funds||S08|£1,552|£0|£0|£1,552|£10,737|
|Charitable activities||S09|£69,871|£0|£0|£69,871|£77,869|
|Separate material expense item||S10|£0|£0|£0|£0|£0|
|Other||S11|£0|£0|£0|£0|£0|
|**_Total_**||S12|£71,423|£0|£0|£71,423|£88,606|
|||||||||
|**Net income/(expenditure) before tax**
**for the reporting period**||S13|-£5,396|£0|£0|-£5,396|£23,565|
|Taxpayable||S14|£0|£0|£0|£0|£0|
|**Net income/(expenditure) after tax**
**before investment gains/(losses)**||S15|-£5,396|£0|£0|-£5,396|£23,565|
|Net gains/(losses) on
investments||S16|£0|£0|£0|£0|£0|
|**Net income/(expenditure)**||S17|-£5,396|£0|£0|-£5,396|£23,565|
|**Extraordinary items**||S18|£0|£0|£0|£0|£0|
|**Transfers between funds**||S19|£0|£0|£0|£0|£0|
|**Other recognised** **gains/(losses):**||||||||
|Gains and losses on revaluation of fixed assets for the
charity’s ow n use||S20|£0|£0|£0|£0|£0|
|Other gains/(losses)||S21|£0|£0|£0|£0|£0|
|**_Net movement in funds_**||S22|-£5,396|£0|£0|-£5,396|£23,565|
|**_Reconciliation of funds:_**||||||||
|Total funds brought forw ard||S23|£44,509|£10,000|£0|£54,509|£30,944|
|**_Total funds carried forward_**||S24|£39,113|£10,000|£0|£49,113|£54,509|
The Statement of Financial Activities includes all gains and losses recognized in the year. All income and expenditure derive from continuing activities.
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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||**ICP Support**|**ICP Support**|**ICP Support**|**Charity No 1146449**|**Charity No 1146449**||
|---|---|---|---|---|---|---|
|||||**Charitable Incorporated Organisation**
**No CE039296**|||
|**Section B Balance sheet as at 31 December 2025**|||||||
||Guidance|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|
**Total**
**31/12/2025**|**Total**
**31/12/2024**|
|||**£**|**£**|**£**|**£**|**£**|
|**Fixed assets**||F01|F02|F03|F04|F05|
|**Intangible assets(Note 15)**|B01|-|-|-|-|
-|
|**Tangible assets(Note 14)**|B02|-|-|-|-|
-|
|**Heritage assets(Note 16)**|B03|-|-|-|-|
-|
|**Investments(Note 17)**|B04|-|-|-|-|
-|
|**_Total fixed assets_**|B05|-|-|-|-|
-|
|**Current assets**|||||||
|**Stocks(Note 18)**|B06|-|-|-|-|
-|
|**Debtors(Note 19)**|B07|5,319|
-|-|5,319|
900|
|**Investments(Note 17.4)**|B08|-|-|-|-|
-|
|**Cash at bank and in hand(Note 24)**|B09|40,138|10,000|
-|50,138|
54,310|
|**_Total current assets_**|B10|45,457|10,000|
-|55,457|
55,210|
||||||||
|**Creditors: amounts falling due**
**within oneyear(Note 20)**|B11|6,343|
-|-|6,343|
701|
||||||||
|**_Net current assets/(liabilities)_**|B12|39,114|10,000|
-|49,114|
54,509|
||||||||
|**_Total assets less current liabilities_**|B13|39,114|10,000|
**-**|49,114|
54,509|
||||||||
|**Creditors: amounts falling due**
**after oneyear(Note 20)**|B14|-|-|-|-|
-|
|**Provisions for liabilities**|B15|-|-|-|-|
-|
||||||||
|**_Total net assets or liabilities_**|B16|39,114|10,000|
-|49,114|
54,509|
|**Funds of the Charity**|||||||
|**Endowment funds(Note 27)**|B17|-|||-|
-|
|**Restricted income funds (Note 27)**|B18||10,000||10,000|
10,000|
|**Unrestricted funds**|B19|39,114||-|39,114|
44,509|
|**Revaluation reserve**|B20||||-|
-|
|**Fair value reserve**|B21||||||
|**_Total funds_**|B22|39,114|10,000|
-|49,114|
54,509|
The notes at pages 13 to 20 form an integral part of these accounts.
Approved by the Trustees on 20 April 2026 and signed on their behalf by:
D J Wilson Treasurer
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1. Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **1.1 Basis of preparation**
These accounts have been prepared under the historical cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant notes.
The financial statements have been prepared in accordance with:
- the **Charities SORP (FRS 102)**
- the **Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)**
- the **Charities Act 2011**
ICP Support meets the definition of a **public benefit entity** under FRS 102.
## **1.2 Preparation of the accounts on a going concern basis**
The charity reported total unrestricted funds at the year-end of **£55,067** and has fundraising strategies in place. In making their assessment, the trustees have reviewed relevant information, including the annual budget and future cash flow forecasts.
The trustees are of the view that the immediate future of the charity for the next 12 months is secure and, on this basis, the financial statements have been prepared on a **going concern** basis.
## **1.3 Recognition of income**
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income, any performance conditions have been met, the amount can be measured reliably, and receipt is probable.
Donations and legacies, including core grants, sponsorship, and gifts, are included in full when received.
## **1.4 Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the Charities SORP (FRS 102) or FRS 102.
## **1.5 Grants and donations**
Income from grants is recognised when the charity has entitlement to the funds, any performance conditions have been met, receipt is probable, and the amount can be measured reliably. Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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Grants received for a specific purpose are treated as **restricted funds** .
## **1.6 Volunteer help**
The value of volunteer time is not included in the financial statements.
## **1.7 Interest receivable**
Interest is recognised when receivable and measurable, normally upon notification from the bank. There were no interest-bearing accounts held in 2025.
## **1.8 Fund accounting**
- **Unrestricted funds** are available to spend on activities that further any of the charity’s purposes.
- **Restricted funds** are grants or donations where the donor has specified their use for particular areas of the charity’s work or specific projects.
## **1.9 Liability recognition**
Liabilities are recognised when it is more likely than not that a legal or constructive obligation exists, the settlement will require a transfer of resources, and the amount can be measured reliably.
## **1.10 Charitable activities**
Expenditure on charitable activities includes all costs incurred in furthering the charity’s purposes, together with associated support costs.
## **1.11 Creditors**
Creditors are measured at settlement amounts less any trade discounts.
## **1.12 Fixed assets**
The charity does not currently hold any tangible fixed assets.
## **1.13 Cash and cash equivalents**
Cash and cash equivalents include cash in hand and deposits held at call with banks.
## **1.14 Taxation**
The CIO meets the conditions set out in paragraph 1, Schedule 6 of the Finance Act 2010 and therefore qualifies as a charitable organisation for UK tax purposes. Accordingly, it is exempt from taxation on income and capital gains to the extent that such income or gains are applied for charitable purposes.
## **1.15 Retirement benefits**
ICP Support operates an auto-enrolment pension scheme for its employees, with contributions paid to **The People’s Pension** .
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
Page 13
## **1.16 Leases**
Until July 2025, the charity held an office rental agreement classified as an operating lease, with rental charges recognised on a straight-line basis over the term of the lease. The lease ended in July 2025, and the charity no longer occupies office premises. Mail handling is now provided through UK Postbox. No lease obligations existed at the year end.
## **1.17 Allocation of support and governance costs**
Support costs are those that assist the work of the charity but do not directly represent charitable activities. They include administrative costs, HR and recruitment, and premises costs.
Governance costs comprise all costs associated with the public accountability of the charity and compliance with regulation and good practice.
Support and governance costs have been allocated **100% to charitable activities** , reflecting the nature of the charity’s operations.
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**Note 3**|**Income**|**Income**|**Income**|**Income**|**Income**|
|---|---|---|---|---|---|
||**Analysis of income**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**2025**|**2024**|
|||||**£**|**£**|
|**Donations**
**and**
**legacies:**|Donations and gifts|35,543||35,543|65,545|
||Gift Aid|6,606||6,606|6,650|
||Legacies|-||-|-|
||General grants provided by
government/other charities|-||-|20,000|
||Membership subscriptions and
sponsorships which are in substance
donations||-|-|-|
||Donatedgoods,facilities and services|-|-|-|-|
||Other|-|-|-|-|
||**Total**|42,148|-|42,148|92,195|
|||||||
|**Charitable**
**activities:**|Fundraising|16,562|-|16,562|15,343|
||Lottery|4,563|-|4,563|3,267|
||Sales|65|-|65|156|
||Raffle|2,690|-|2,690|1,210|
||**Total**|23,879|-|23,879|19,976|
|||||||
|||||||
|**TOTAL INCOME**||66,028|-|66,028|112,171|
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
Page 14
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**Note 6 Expenditure**|**Note 6 Expenditure**|||||||
|---|---|---|---|---|---|---|---|
|||**2025**||||**2024**||
|**Analysis**||**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**2025**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**2024**|
|**Expenditure on raising funds:**||||**£**|||**£**|
|Grant Application Costs||-|-|-|-|-|-|
|Fundraising Costs||660|-|660|9,723|-|9,723|
|Lottery Winners||893|-|893|1,014|-|1,014|
|Charity Ball costs|||-|-||-|-|
|**Total expenditure on raising funds**||1,552|-|1,552|10,737|-|10,737|
|||||||||
|**Expenditure on charitable activities:**||||||||
|Research Payments||1,711|-|1,711|-|-|-|
|Conferences and Exhibitions||176|-|176|1,487|-|1,487|
|Newsletters/Surveys|||-|-|588|-|588|
|Salaries and staff costs||60,236|-|60,236|65,096|-|65,096|
|Payroll Administration||762|-|762|861|-|861|
|Rent||1,858|-|1,858|3,000|-|3,000|
|Insurance||227|-|227|307|-|307|
|IT Support||-|-|-|2,250|-|2,250|
|Website Hosting||599|-|599|559|-|559|
|Office Equipment||-|-|-||-|-|
|Statutory costs||-|-|-|334|-|334|
|Subscriptions/Memberships||370|-|370|395|-|395|
|Recruitment||-||-|199||199|
|Sundry||35|-|35|183|-|183|
|Postage, telephones and stationery||506|-|506|384|-|384|
|Training||17|-|17|119|-|119|
|Travel||25|-|25|129|-|129|
|IT Software & Apps||1,101||1,101|302||302|
|Bank Fees, Card Payment & Platform
||2,247||2,247|1,566||1,566|
|Independent Examiners Fee
~~F~~||-|-|-||-|-|
|Trustee expenses||-|-|-||-|-|
|Trustee meetings||-|-|-|110|-|110|
|**Total expenditure on charitable**
**activities**||69,871|-|69,871|77,869|-|77,869|
|**Total other expenditure**||-|-|-|-|-|-|
|||||||||
|**TOTAL EXPENDITURE**||**71,423**|**-**|**71,423**|**88,606**|**-**|**88,606**|
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|
|---|---|---|---|---|
|**Note 11 Paid employees**|||||
||||||
|**11.1StaffCosts**|||||
||||**2025**|**2024**|
||||**£**|**£**|
|**Salaries and wages**|||59,391|64,248|
|**Social security costs**|||||
|**Pension costs(defined contribution scheme)**|||694|848|
|**Other employee benefits**|||-|-|
|**Total staff costs**|||60,086|65,096|
||||||
|**No employees received employee benefits (excluding employer pension costs) for the reporting**
**period of more than £60,000 (2023 None)**|||||
||||||
||||||
|**11.2 Average head count in the year**|||**2025**|**2024**|
||||**Number**|**Number**|
|||**Total**|
2.23|2.55|
|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|**_FOR THE YEAR ENDED 31 DECEMBER 2025_**|
|---|---|---|---|---|
|**Note 11 Paid employees**|||||
||||||
|**11.1StaffCosts**|||||
||||**2025**|**2024**|
||||**£**|**£**|
|**Salaries and wages**|||59,391|64,248|
|**Social security costs**|||||
|**Pension costs(defined contribution scheme)**|||694|848|
|**Other employee benefits**|||-|-|
|**Total staff costs**|||60,086|65,096|
||||||
|**No employees received employee benefits (excluding employer pension costs) for the reporting**
**period of more than £60,000 (2023 None)**|||||
||||||
||||||
|**11.2 Average head count in the year**|||**2025**|**2024**|
||||**Number**|**Number**|
|||**Total**|
2.23|2.55|
|**Note 12 Defined contribution pension scheme or defined benefit scheme**
**accounted for as a defined contribution scheme.**|**Note 12 Defined contribution pension scheme or defined benefit scheme**
**accounted for as a defined contribution scheme.**|**Note 12 Defined contribution pension scheme or defined benefit scheme**
**accounted for as a defined contribution scheme.**|**Note 12 Defined contribution pension scheme or defined benefit scheme**
**accounted for as a defined contribution scheme.**|**Note 12 Defined contribution pension scheme or defined benefit scheme**
**accounted for as a defined contribution scheme.**|
|---|---|---|---|---|
||||||
||||**2025**|**2024**|
||||**£**|**£**|
|**Amount of contributions recognised in the SOFA as an**
**expense**|||694|848|
|**Note 19 Debtors and prepayments**|**Note 19 Debtors and prepayments**|**Note 19 Debtors and prepayments**|||
|---|---|---|---|---|
|**19.1 Analysis of debtors**|||||
||||**2025**|**2024**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||5,319|900|
|**Total**|||5,319|900|
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**Note 20 Creditors and accruals**|**Note 20 Creditors and accruals**|**Note 20 Creditors and accruals**|**Note 20 Creditors and accruals**|**Note 20 Creditors and accruals**|
|---|---|---|---|---|
|**20.1 Analysis of creditors**|||||
||**Amounts falling due**
**within one year**||**Amounts falling due**
**after more than one year**||
||**2025**|**2024**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**Accruals forgrantspayable**|-|-|-|-|
|**Bank loans and overdrafts**|-|-|-|-|
|**Trade creditors**|180|180|-|-|
|**Payments received on account for**
**contracts orperformance-relatedgrants**|-|-|-|-|
|**Accruals and deferred income**|5,711|-|-|-|
|**Taxation and social security**|452|521|-|-|
|**Other creditors**|-|-|-|-|
|**Total**|6,343|701|-|-|
|**Note 24 Cash at bank and in hand**|**Note 24 Cash at bank and in hand**|**Note 24 Cash at bank and in hand**|||
|---|---|---|---|---|
||||**2025**|**2024**|
||||**£**|**£**|
|**Short term cash investments(less than 3 months maturity date)**|||-|-|
|**Short term deposits**|||-|-|
|**Cash at bank and on hand**|||50,138|54,310|
|**Other**|||-|-|
|**Total**|||50,138|54,310|
## **Note 27 Charity funds**
**27.1 Details of material funds held and movements during the CURRENT reporting period**
## _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Note 27Charity funds**|**Note 27Charity funds**|**Note 27Charity funds**|**Note 27Charity funds**|**Note 27Charity funds**|**Note 27Charity funds**|**Note 27Charity funds**|
|---|---|---|---|---|---|---|
|**27.1 Details of material funds held and movements during the CURRENT reporting period**|||||||
|**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds,_**
**_including special trusts, of the charity; and U - unrestricted funds_**|||||||
|**Fund names**|**Type**
**PE,**
**EE R**
**or**
**UR***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward **|
**Income **|**Expenditure**|**Fund**
**balances**
**carried**
**forward**|
||||**£**|**£**|**£**|**£**|
|Richer Sounds|R|Education Training Videos|10,000||-|10,000|
||||-|-|-|-|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|
|**Total Funds asper balance sheet**|||10,000|-|-|10,000|
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Note 28 Transactions with trustees and related parties**
## **28.1 Trustee remuneration and benefits:**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (2024 Nil)
## **28.2 Trustee expenses:**
|**Type of expenses reimbursed**|**Type of expenses reimbursed**|**Type of expenses reimbursed**|**Type of expenses reimbursed**|**2025**|**2025**|**2024**|**2024**|
|---|---|---|---|---|---|---|---|
|||||**£**||**£**||
|**Travel**||||-||92||
|**Subsistence**||||-||-||
|**TOTAL**||||-||92||
|||||||||
|**The number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**||||**0**||**1**||
## **28.3 Transactions with related parties:**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**2024 Amount **|**Balance at**
**period end**|**2025**|**2024**|**Amounts**
**written**
**off**
**during**
**reporting**|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
**£**|
|**Mr Ian Kingston**|**Husband of**
**CEO (retired**
**March 2024)**|**Provision of IT**
**Support,**
**Maintenance of**
**Website and social**
**media pages**|-|-|-|1,350|-|
ICP Support Annual Report and Financial Statements for the year ending 31 December 2025 Charity Registration 1146449 Charitable Incorporated Organisation CEO39296
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