Company r•gl•tr•tlon numb•r 00085949 (engl•nd •nd W•l•• Charlty r•gl*trntion numb•r 1148653 (england •nd Wal••) Charlty r•glstratlon numb•r SC046380 (Scotland) ANTENATAL RESULTS & CHOICES (ARC) LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 ANTENATAL RESULTS & CHOICES (ARC) LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trust••• K L Bennett E E Ceoke Szewczyk Dr D Tapon M Gerbi&r GAII {Appointed 14 September 2024} (Appolnted 14 September 20241 8 Naluyima Charlty numb•r (England and Wal••l 1148653 Ch•rfty numb•r (Scotland) SC046380 Company nymb•r 08085949 R•gl*t•r•d offlc• 12-15 cra￿ord Mews York street London W1H 1LX Audltor Glazers 843 Finchley Road London NW118NA ANTENATAL RESULTS & CHOICES (ARC) LIMITED CONTENTS P•g• Trustee5' report Statement of Trusle88' responslbllitles Independent oudilor'$ report 9-12 ststement of financSal activities 13-14 Balance sheet 15 Statement of ¢a$h flow$ 16 Notes lo the financial 8tatem•nts 17-27 ANTENATAL RESULTS & CHOICES (ARC) LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MA Y2025 The Iruslees present Ihelr annual report and finan¢ial 8talement$ for the year ended 31 May 2025. The financial 5ts1ements have been prepared in accordance wtih the accounllng policles set out In note 1 to the financial statements and comply with the charity's Memorandum and Articles of Associailion. the Companies Act 2006. the Ch4rrties and Trustee Investment (Scollandl Act 2005, the Charities Accounts {Scotlandl Regulations 2006 {as amended) and Accounting and Reportlng by Charities.. Statement of Recommended Practs"ce applicable lo charf(ies preparing their accounts in ac¢ordanGe with the Financial Reporb'ng Stsndard applicable in the UK and Republic of Ireland IFRS 1021. las amended for accounting periods commencing from 1 January 20161 Obj•¢tlv•4 and activitie• Antenatal Results and Choices IARCI Ltd is the only national charity whieh provides informalion and 8UPPOrt to parents throughout anlenalal Screening and itg con$equen¢e$. Through its training programme for heamh professionals and work wblh policy makers. ARC alms to ensure that parents can make informed choices and experience the best POS8ible care In vthal are often dlslressing ¢irGum$lances. ARC'S vlsion is that in the UK Should have a¢¢ess to independent, non4irective Informatlon and 5UPPOrt through antenatal testing and it$ consequences, including bereavement, and be able to make the choioes that are personally rfght lor them. The Iruslees have paid due regard to guldance issued by the Charty Commission in deciding what acllvltSes the charity should undertake. The trustees have paid due ￿gard to guldance issued by the Charrty Commis￿on in deciding what actlvllle8 the charity should undertake. Achl•v•m•nt• •nd p•rform•ne• We are hugely grateful for the regular and *ngular gifts from our generous donors. which have enabled us lo push ahead with our 8mbilious programme for parents and prc*fessionals - explored below wlth a parts'cular focus on increasing equity and inclusion by better servlng socially, ethnically- 8nd regionally- dlverse communities around the UK. ANTENATAL RESULTS & CHOICES (ARC) LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MA Y 2025 Sp•clallst support ft•r par•nts We continued to develop our Strategy to improve our support for all p8renls around the UK. Btheen Jun• 2024 and May 2025.. Our helpline tgam dealt with 5,665 ￿ntaCtS seeklng non4lirective Infornialion and speclalised 8UPPOrt Ivba email, calls. Live Chat and SMS)- Our web$ile'$ resources reached over 97,300 people. We also reached over 66,200 people through our Instagram posts and had over 3,000 content inleraGlions through Facèbook. We maintained our online bgreavemenl Support provision for 6,468 forum member5, and lalSor¢d support for hundreds of recently bereaved families via our Peer Support Network Continuing to diver8ty our regional engagement wilh parents, we conneded In person wth 116 parents across the UK. In England. we held meelings in Birmingham, Bristol, Liverpool and Sheffleld and mel parents at our annual Information and Support Day in November- a valuable chance for parents lo meet ARC staff and hear from expert speakers. In Scotland, parent meeling$ were held roughty every three months in Glasgow (ln person) and Edlnburgh {onlinel. In Northem Ireland Iouf newest Tegionl we trlalled dlfferent meeting style8, from 'Walk-and- Talks,, sea swims, a remembrance service and a baby massage event- bringing logolher familles who had a baby following a TFMR Ioss. We ask for anonymous feedback roulinfjly, which helps us further develop parent-centred Se￿ICe$.. .1 found IÈ really Gomlothng lo be in 8 mom full of offters who have also been Ihrough Ihis h8rr(wng expen8nce. li was 8 privilege fo hear othars'stories and r8118cI on 0urexp8nen￿." 'W8 have re86 many of your forum$ 8nd found the stones ol olher 18mili8S w g similar p18ce lo us so helpful... withoul finding out altht ARC I m8lly do rh￿k me and my fianGO kvould have $truggl8d to come Ihrough. Thank y(W." At the heart of our approach is the desire lo better understsnd and $upptsrt parents, needs. in order to ensure more accessible, inclusive services and ￿SourCes_ During this perfod, we launched our first land much-requesledl public- facing film fealurlng parent8 ¥UPPOrted by ARC, working agaln wkh Big Pidure Films. The film is now online and was received very positively on social medla. 11 introduces ARC'S services to visitors newly exploring our resources and encourages them to make contscl. We also carrled out an anonymous online survey of bereaved parents with nearty 400 responses Isummarised below). ANTENATAL RESULTS & CHOICES (ARC) LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MA Y 2025 Sp•clall•t support ft•r prof•sslonals We continued to sUPPOrt healthcare professionals aeross the UK, foGu$8lng particularly on areas of England, Scotland, Wales and Northem Ireland with lower referrals and tralning requests. In this pgriod.. We dellvered 80 in-per50n ARC training sessions lo 1,451 heaAh professionals {includlng students) across all four UK nation$, with 72 facfrlerface sessions and 8 online. We ran 12 online Case Cafes lor professionals lo safely dis¢u8s a wide range of sensiti've topics WÈ ran the first of our new reglonal Study Days in Leeds on supporting parents and dellvering best are from the point of diagnosis. Nearly 300 hearthcare profe551onals received our ARC Profes5i0nal Newsletter three Ilmes a year, which shares ARG and sector news, training and networking opportunities. We held Ihe second and third Fetal Medicine Midwives Netsvork meellngs onllne -OPPOrtunltie$ for thoughtful dSscus$ion around best practice and particularly difficult cases. Furthering our initiative to share free ARC resource packs with all UK matemity units, we $enl packs lo 45 units in Scotland, Wale5 and Northern Ireland. Exlgnding awareness of ARC'S professlonal work nationalty, we reached thousand$ of healthcare professlonals attending or speaking al conferences and forums around the UK and further afield. This included the RCM conference in Birmingham, the British Maternal and Fetal Mediclne Society conference in Belfast. the joint SandBI RCM conference on pregnancy and baby loss in Anlrim. the Brrtish Society for Abortlon Care Providefs In London, the 21$1 Worfd Congress in Felal Medicine in Lisbon ond the online RCOG genomScs task force. Dire¢lcf Jane Fisher also travelled to Tokyo and Taipei al the end of November 2024, to give a number of lectures al a fetal medicine conference and run a Iralning day for staff. In October 2024. we ran an in person conference.. Diagnosis and Decisions- oplimal care fftmugh anlen8181 f8slin9 8nd ils ¢onsequ&nces In London. Attended by nearfy 200 profes$iona15. we received very po8llive feedback on the specialist presentations from inlernationalty renowned 8peGiali8ts In the field including Pfofessor Kypros Nicolaides, Profe$sor Jan Deprest and Professor Lyn Chltty. Finally. our Christmas 2024 appeal focussed for the first tlme on our healthcare professional Se￿ces, raislng over £7,000. We were pleased that this appeal slwck a chord with supporters.. We wem lucky enough to receive incrndibl8 C8re from inl0rm8dprof6*s￿OnaIS... I c8n ¢wpty im&ggin• much mor8 Ir8um8tic It would be to b& look8d aft8r by pmfessionals ￿thOu1 unders18nding off such o complex ano heartbr68klng &luo1w.' ANTENATAL RESULTS & CHOICES (ARC) LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MA Y2025 Support forprol•Mioft•ls In •ll I￿r ¢•un¢rl•s of th• UK To continue buildlng ARC as a charfty with a national profile, we continued to develop our reglon-specific services in Scouand, Wale8 and Northern Ireland. Activities Included the development of a new partner8hip with AMMA Birth Companlons. a Glasgow peer 8UPPOrt group for vulnerable women. ARC'S presentation lo staff and peer Supportèrs received positive feedback.. "A massiv8 Ihankyou lorsh8nngyour (ime 8ndknowledg6 with usyesterday. 11 was really. realty uselul for ourleam to leam from you." Our Coordinator for Wales continued lo work dosely with the Head of Programme at Antenatal Screening Wales to deliver Iraining days to Ihe region's seven health boards. In Summer 2024, she attended Ihe Antenatal Screening Wales, Down's Syndrome, Edwards, Syndrome & Palau's Syndrome and Fetal Anomaly Advisory Group. She continued lo advanee ARC'S training initiatives in Wales, delivering lectures to student midwives at Swansea Universlty and University of South Wales and Iralning lo professionals across the Gountry. including Cardlff ond V8le and Glangwill Hosprtal in Camarthen. In June 2024, our Northern Ireland Coordin8tor Solned the ARC D1￿Ctor and fetsl medicine consultant Catriona Monaghan al the joint SandslRCM conference on pregnancy and baby loss in Antrim. 11 was impac￿1 being a part of this programme, especially a8 the National Bereavement Care Pathway Is being extended to Nl in 2025. ARC also ran a day's Irainlng for healthcare professionalB working In antenatal dlagnosls In Northem Ireland. Northem Ireland has particular challenges when il Gomes 10 5UPPOrting parents through screening and diagnosis and we anticipat* an 8Xtended period before services reach equity with other Countries in the UK. However, through these initiatives it was clear that staff who attended the 8ession are committed Io 8UPPOrting parents and famllies impacted by anlenatsl screening result¥ ANTENATAL RESULTS & CHOICES (ARC) LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MA Y 2025 remain8d committed lo driving h88tth policy Ihat improv8s parent Gare and 8S P8rt 01 this effort we hao repTrsenl81ion on Ihe UKN8l￿na1 SGreening Committee s F8t81 M8t8mal and Ghild H8allh Advisory Gr￿p and IlJ8 NHS England sp8¢￿IlSed commiss￿nIng Group for FgtalMediGino. We also had represenlallon on the core group of thè National Bereavement Care Pathway for all four countrles. to disseminate best practice in Care after pregnancy and baby Ios3. In summer 2024, we launched the dlgilal version of our 'Parent4enlred Guidelines for Care After Diagnosis of an NHS FASP Condits'on, publication. ARC had been notln9 inconsistenc￿S in th8 quality care for some time through feedback from parents and contact from healthcare professionals. The guidelines (published on our websilel describe practical care pathways lo help ensurè professionals provlde indivldualised, high qualty care. In autumn 2024 we conducted an online parent survey lo help us understand parents, oxpeTienGes of core through diagnosis and ending a pregnancy. The survey ieceived 400 responses and we were encouraged that the majority of respondents rated their care a$ 'excellenl'142%1 or'very good, {29%1. However, we were concemed by the 18% who rated their care as 'poor' or 'very poor.. We also explored respondents, aftercare experience8 whilst 71 % rated their care after a TFMR as 'excellent', 'very good, or 'good', many noted that a more sustained, proactive aftercare approath was needed. We wlll take Ihls feedback Into account when shaping our futur8 training offer. and will include findings in a research poster presented al the British Maternal and Fetal Medicine Society conference In 2025. Finally, we continue our sponsorship of the su¢Gessful bl-monlhly podcast 'Time to Talk TFMR,. ARC frequenuy feature8 on the show. includlng p8rticipating in a livè recordSng event in June 2024. The podcast has run for len seasons wth 64 episodes and has exceeded 111.000 downloads. It i¥ also regularfy cited by ARC parents as 'supportive and impacrful,. Extendln Reach artngr$hl The overarching theme of our current strategy continues lo be focussing on equity for parents and he8llhcare professionals accessng ARC'S service3. Recognising the different needs and challenges faced by parents in dlsadvantaged communities around the UK, ARC has partnered wllh relevanl local and nallonal organlsations. Accordingly, during this period we launched our projed trialling a new support programme in partnershlp wSlh HOm￿Start UK. a netsyork of community charities wothing with disadvantaged families. Extending Reach is the subject of a major investment programme, wSlh each partnership location benefiting from years financial support from ARC during the trial. The first Ilve programme was launched In December 2024 with Hom&Start Portsmouth, who recruilgd a Project Reach Officer lo work In their Portsmouth Family Hub. The project's goal is lo dovelop relationships wth and support lor expeclanl minority and SOCI￿eCOnOmicalIY disadvantaged families throughout the antenatal screening proces5. The Project Reach Offi￿r updated us regularfy on initial project outcomes dursng Ihls perfod. such as meetsng with local families and support organisalion8, liaising wlth the 8creenlng team at the Queen Alexandia Hospital and resource development. We are also developlng similar prolects in partnershlp with Hom&Start charities in Blrmingham. Glasgow and the London Borough of GreenwiGh. ANTENATAL RESULTS & CHOICES (ARC) LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MA Y 2025 Flnanclal r•vl•w The two unprecedented gifts received In FY2020121 and 2021122 Ir8n8fomied ARC'S ability lo meet ts current sITalegic targets and forward plan for 2026 and beyond. The funds are being used as a platform for a threfj-year process of carefully managed expansion and innovation into new geographies and ¢ommunf(ies. As ovtllned In our review of activities above, we are part way through our programme of work running through lo the end of 2026. Our target is lo ensure that ARC builds a $lrong UK-wide profile and expands 11$ partnerships with professionals and policy makers and other community organisations. We have a reslrlcled investment fund currenuy standing at £716,452 to cover our ongoing development programme. Throughout this Process we have been careful to maintsin a level of reserves vthich wlll secure our delivery capaclty and ensure that we can look ahead wth confidence. Accordingly, It is the policy of the trustees to secure the following reserye cover. Reslrlcted operationalltrading reserves.. £260.000 which has been adjusted to cover slx months trading costs Reslrlcted 'sustsinabllity' fund.. £200.000 to ensure buslness as usual operatlonal costs, res111e￿? and suGcession planning and any unforeseen requlrements are covered 2025126 and beyond. As part of the development Strategy all information and forecasting, including Ihe level of reserves are monltored and reviewed biannually by ARC staff and at quarterly Board meetings. The Trustees have as¥eByed the major riskB to which the charity Is exposed and ale satisfied that system5 are in place to mlligate exposure lo the major risks. The Twstees have assessed the major risks to %thich the Charity 1$ exposed, and are satisfied that systems are in place lo mitsgate exposure to the major rf8k8. Plan• lor futur• p•rlod• kln forw rd: 202&2 We see a number of opportunttles opening up which we will be exploring In the comlng period. induding.. Use of le¢hnology lo deliver high qualrty. interactive training to professional8 Und8r$tanding the potential and impact of Al and the opportuni1Ses and the challenge8 TFMR support - awareness raising across all communlGation plafform8 to counteract stlgma and offer support lo those endlng pregnancy for matemal indications Extending the partnership wlh Home-start UK for potential national ¢overage Launch of the National BeTeavemenl Pathway in Wales and Northern Ireland and opportunitie$ around improvements in maternity Gare post publication of various reports Continuing our 'Extending Reach. project lo progres5 Other partnershlps, Includlng working wlh Profes80r Michelle Peters on the experience of black parents and maternlty. In 2026, we will fijnd an additional project with the Professor on the black expedonce and termination {$pecifically TMFR where loss, shame and stigma might be exacerbaledl. Addllionally, our successful project working with Bengall women in East London will restart later In 2025. What we are teaming in our inlllal partnershlp wllh Hom&Slart Portsmouth will help us build a platform for a UK- wide outreach model to meet the need5 of communibes whiGh are more vulnerable and disadvantaged because of the gaps In local servlces and expertise. Slry¢tUY•¥ gov•vn*nc• and man•g•m•nt The charity is a company lirnited by guarantee and ig governed by ils Memorandum and Artlcles of Association dated 28 May 2012 and is the Successor charity to the unincolporated Anten8lal Re8uIts & Choices, charlly no. 299770. ANTENATAL RESULTS & CHOICES (ARC) LIMITED TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIAY 2025 The trustees, who are also the directors for the purpose r)f ￿MpanY law, and who served during the year and up lo the dale ol signature of the financial slatements wer8.. K L Bennett E E Cooke SZew￿yk Dr D Tapon FACorman M Gerbier GAII B N8ltJyima {Resigned 24 June 20251 (Appointed 14 September 20241 (Appointed 14 September 20241 New Trustees are given an indkjction to ensure that Ihay are aware of Ihelr legal obligations under Charity Law and und6rsland the committee and de¢ision making prorEsses ol the charity.During their induction they meet other Tru51eès and staff members. and a￿ encouraged lo attend appropriate exlern81 training days when this will facilrtale the undertaking of their role. None ol the trustees has any beneficial interest in the company. All of the Iruslees are meJnber$ of the ctsmpany and guarantee lo contribute £10 in the event of a winding up. Auditor In accordance with the Company's articles, a resolution proposin9 that Glazers be reappointed as auditor of the Company will be pul at a General Meeting. Disclosure of infomiation to audltor Each ol the Iruslees has confimied that there is no information of which they are aware which Is r8levanl to the audrt, bul ol which the aLJdilor is unaware. They have further confirmed Ihal they have taken appropriate steps to idei)lify such relevant informalion and to establish that thé auditor is aware of such information. The Tru51ees' report wa$ approved by the Board of Truslees. E E Cooke Szew¢zyk Trustee Trustee Dale.. ANTENATAL RESULTS & CHOICES (ARC) LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MA Y 2025 The Iruslee5, who are also the directors of Antenatal Results & Choices (ARC) Limlted for the purpose of company law, are responsible for preparing the Trustees, Report and the financial slalemenls In accordance wth applicable law and United Kingdom Accounting Standards (Uniled Klngdom Generally Accepted Accountlng Practice). Company law requires the Iruslees to prepare flnanclal statements lor each financial year whlch give a Irue and falr view of the slate of gffaiT$ of the charity and of the incomlng resources and applicalon of resource8. including the income and expenditure. of the charitable company for that year. In prepaTing these financial stalemenls, the trustees are ￿qUired to.. select suitable accounting policles and then apply them consistently.. observe the methods and prSnciples in the Charities SORP; make judgements and eslimale$ that are reasonable and prudent., slate whether applicable UK Accounting Stsndard5 have been followed, subject to any material departures disclosed and explained in the financial slatemenls.. and prepare the financial slalèmenls on the going concern bas1$ unles5 it is inappropriate to pre$un* that the chartty will continue in operation. The Iruslee¥ are responslble for keeping adoquale accounting records Ihal disclose wlh reawnable aecuracy at any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment {Scollandl Act 2005 and the Charslies Accounts IS¢ollandl Regulatlon8 2006. They are also responsible lor safeguarding the asset5 of the chadty and hence for taking reasonable steps for the preventson and detection of fraud and other irregularities. ANTENATAL RESULTS & CHOICES (ARC) LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ANTENATAL RESULTS & CHOICES (ARC) LIMITED Oplnlon We have audited the financial 8talemenls ol Antenatal Results & Cholces IARCI Limlted Ilhe 'charty'l for the year ended 31 May 2025 which comprise the ststement of flnancial activities. the balance sheet, the statement of cash fow5 and notes lo the ffinancial statement$, including 8ignificant accounlSng policies. The finoncial reporting framework that has been applled in their preparation is appllcable law and United Kingdom Accounting Standard5, includbng Financial Reportlng Standard 102 The Finan￿81 Reportlng Slandard applK8blg in the UK8nd Rfjpubl￿ 01 irelandluniled Kingdom Generally Accepted Accounting Practice). In our opinion. thg financial slalemerbl$'. glve a true and falr view of the stsle of the tharitable Gompany's affairs a5 al 31 May 2025 8nd of its Incomlng resources and application of resources, for the year then endgd., have been property prèpared in accordanGe with Unlted Kingdom Generally Ac¢gpled Accounting PraGti¢e,' and have been prepared in accordance with the requirements of the Companles Act 2006. the Chariti'es and Trustee Investment IS¢ollandl Act 2005 and regulation 8 of the Charitie8 Accounts (Scotland) Regulations 2006. 8•$l$ for •plnlon We conduGled our audit in accordance wllh Intemational Standards on Auditing {UKI {ISA5 IUKII and applicable law. Our responsibilits.es under those standards are further descrlbed in the Auditols r8sponsibililies for lh8 8vdit oi lh8 financ￿1 slat8nFenls section of our report. We are independent of the Gharity in accordance wllh the ethical requirements that Ire relevant to our audit of the financial ststemenls in thè UK, including the FRC'S Ethi￿1 Standard, and we have fvlffilled our other ethical responsibilities in accordance wlh these requirements. We believe that the audit evidence we have obtsinad is sufficient and appropriate to provide a b8s1$ for our opinlon. Concluslon• r•latlng to golng conc•rn In auditing the financlal statements, we have Goncluded that the Trustees, use of the going ¢oncem b88is of aGcounling in the preparation DI the flnancial statements 1$ appropriate. Basfrd on the work we have performed, we have not identffied any malerlal uncertainties relating to even18 or condltlons that, individually or collects'vely, may cast gignificanl doubl on the charity's abllily lo continue as a going ctsncern for a period of at least fv￿1ve months from when the financial slalements are aulhorised for Issue. Our respon8lbilltSes and the responslbililies of the trustees with respect to going concern a￿ descrlbed in the relevant $edions of this report. oth•r inform•tlon The other Information comprlses the inform8tlon included In the annual report other Ihan Ihe financial Statements and our auditorts report thereon. The trustees are responslble foi the other information contained within the annual report. Our opinion on the financi81 slalement5 doe8 not ogver the other Infomialion and we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other infomiatlon and, in dolng so. consider whether the other information is materially inconsistent with the financlal ststements or our knowledge obtained in the course ol the audit, or otherwise appears lo be materially mis8taled. If we identify such malenal inconsistencies or apparent malerial misstatements, we are required lo detemilne whether this gives rise to 8 malerk?I misstslemenl in the financial ststements themselves. If, ba$ed on the work we have performed, we Gonclude Ihal there is a material misslalement of this other infomiation, we ar¢ requlred to report that fact. We have nothing to ￿pOrt in this regard. ANTENATAL RESULTS & CHOICES (ARC) LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ANTENATAL RESULTS & CHOICES (ARC) LIMITED M•tt•r* on whlch we ar• rnqulr•d to r•port by •xc•ptlon We have nothing 19 report in respect of the followng matters in relation to which the Charllies (Accounts and Reportsl Regulations 2008 and the Charities Accounts (Scolland) R¢gulatlons 2006 require us to report to you Ir. in our opinion.. the information given in the financial statements Is inconsistent in any material respect with the Tru$lees' report., or sufficient and proper accounting records have not been kept.. or the finanGial 5ts1emenls are not in agreement with the accounting records., OT we have not received all the Informalion and explanations we require for our audit. R•sponslbllltl•s of trust••s As expLqined more fully in the slalemenl of Trustees. re8pon5ibilllie$, the trustees, whcs are also the dlreclors ol the charity for the purpose ol company law, are responsible for the preparation of the financial sl8lements and for being satisfied that they give a true and fair view. and for such internal control as the Iruslees determine Is neces58ry to enable the preparation of financial ststements that are free from material mlsststement. whether due lo fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's abS1ity to ontinue as a going coneern, disclosing. as applicable. matters related to going concem and using the going concem basis of accountlng unless the trustees elther Intend lo liquidate the charitable company or lo cease operations. or have no realistic alternative but lo do so. Audltorfs r•sponglbllltl•• f•r th• audlt of the flnanclal •tat•m¢nt• We have been appointed a5 auditor under section 145 of the Charities Act 2011 and section 44111(cl of the Charities and Trustee Investment {Scotlandl Act 2005 and r•port in accordance with the Acts and relevant regulations made or having effect Ihereunder. Our objectives are lo obtain rea80nable assurance about whether the financbal slalements as a whole are tree from material misslalemenl, whether due lo fraud or error, and lo Issue an auditorfs report that includes our opinion. Reasonable assurance is a hwh level of as$urance but is not a guarantee that an 3udil conducted in accordance with ISAS IUKI will always detect a material misstatement when 11 exists. MSsststement5 can arisv from fraud er error and are ¢onsidered material if, indlvidually or in the aggregate, they ¢guld reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures arg capable of deteding irregularitSes, Including fraud, 15 detailed below. 10- ANTENATAL RESULTS & CHOICES (ARC) LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ANTENATAL RESULTS & CHOICES (ARC) LIMITED In IdenlifySng and assessing rlsks of materfal mSsstatement In respect of irregularities. including fraud and non- compliance with laws and regulations, we consldered the following.. 11 Enquiries of management concernlng the charity'¥ poli¢le$ and procedure8 relating to.. identifying, evaluatlng 8nd complylng wlh laws and fegulatw)ns and whether they were aware of any instsnces of non-compliance detecting and responding lo the rfsks of fraud and whether they have knowledgè of any actLHI, suspected or alleged fraud,. and the intemal control$ e$tabli$hed lo miligato risks related to fraud or non•ts 2025 2024 Wages and salarles 341,049 300,730 There were no employees whose annual remunotalion was more than £60,000. R•mun•rntlon of k•y m•n•g•m•nl p•rxonn•l Tho remuner8tion of key management personnel wa5 as follows.. 2025 2024 Aggregate compensallon 54.666 48,377 12 Taxatlon The charfty is exempl from laxatlon on its activities because 811 its Income is applied for charitable purposes. 13 T*ngibl• Ilx•d •M•t• Vlxtur••i flitlngs & •qulpm•nt Co•t At 1 June 2024 Additions 11,040 1,000 Al 31 May 2025 12,040 D•pr•cl•tlon •Trd Impalrrn•fit Al l June 2024 Depreryalion charged in th• y•ar 10.670 703 Al 31 May 2025 11,373 Carrylng amoynl Al 31 May 2025 667 Al 31 May 2024 370 14 O•btor• 2025 2024 Amoynls l•llln9 du• wlthln on• y•ari Pr•payments and accrued income 2,528 2,528 ANTENATAL RESULTS & CHOICES (ARC) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MA Y 2025 IS Cr•dltors: arnounts f*lllng du• wlthln on• y••r 2025 2024 Trade creditors Other creditors Accruals and deferr•d income 75 11,271 18,097 12.282 11,051 16,017 29,443 39,350 16 R••trlct•d funds The reslrfcled lunds of the Gharity Gomprise the unexpended balances of donations and grants held on trust subject to specific condiiions by donors as to how they may be used. At l Jun• In¢omlng R••ourc•s At 31 M•y 2024 r•Mur¢•• oxp•nd•d 2025 6,779 99,220 1105,999) Pr•vlous y•ar: At l Jun• Incomlnq R•sour¢•s At 31 May 2023 resourc•• •xp•Ad•d 2024 2,500 47,520 (43,2411 6,779 17 D•slgn•t•d lund8 The Income funds of the charity Include a designated fund ￿lch has been sel aslde Dut of unrestrfcted funds by the tiustees for projects and acllvllles designed to extend the charfty'$ geographic and charitable reach. Al 1 Jun• R••ourGe• Al 31 May 2024 •xp•nd•d 2025 985,180 1268.6161 716,542 Pr•vlous Y￿r. At 1 Jun• R•*our¢•• At 31 May 2023 •xp•nd•d 2024 1,263.365 {278,205) 985,160 -24- ANTENATAL RESULTS & CHOICES (ARC) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MA Y 2025 18 Unr•strfct•d fund• The Income fvnds of the charity include5 a designated fund which has been set aside out of unrestricted funds by the trustees for projects ond activities designed tts extend the charity's geographic and charitable reach. At 1 Jun• Incomlng R••ourc•s 2024 r•4ourc•* •xp•nd•d At 31 May 2025 General lunds 975.512 398,174 1207.4551 1,166,231 Pr•vlou• y•ar: At 1 Jufi• 2023 IncoTnlng R•s•urc•4 At 31 May r•8ourc•s •xp•nd•d 2024 Gèneral funds 829.176 340.130 {193,794} 975,512 -25- 111- Iii" ANTENATAL RESULTS & CHOICES (ARC) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MA Y2025 20 R•lat•d party tr•nuctlons There were no disclosable related party transactions during the year {2024 - none}. 21 Cash absorb•d by op•r•tlon• 2025 2024 Dtrf￿rt for the year {84.6781 (127,590) AdJu•tm•nts for: Investment income recognised In statement of financial activitles Depreciation and impaimienl of tsngible fixed 8s8els {58,336) 703 (29,430) 693 Mov•m•nts In worklng c*plt•l: {Decrease}lincr•ase Sn creditors {9.9071 11,063 Cash ab•orb•d by op•rntlon• (152,2181 145,2641 22 Analy•lJ of Ghang•• in n•t fuMI• The ch8rlty had no materfal debt during the year. -27-