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← Pregnancy Expectations Trauma And Loss Society

2025-03-31-accounts

Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

Registered number: 07717126 Charity number: 1150375

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Chairman's Statement 2
Trustees' Report 3 - 16
Independent Examiner's Report 17 - 18
Statement of Financial Activities 19
Balance Sheet 20 - 21
Statement of Cash Flows 22
Notes to the Financial Statements 23 - 38

Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees Dr Alison Scadden, Chair
Amy Butterworth
Andrew Braithwaite (resigned 30 October 2024)
Anne Williams
Birte Harlev-Lam
Daniel Fisher
Liam Preston
Steven Hadwin
Company registered
number
07717126
Charity registered
number
1150375
Registered office
Unit 5B Downing Park
Station Road
Swaffham Bulbeck
CB25 0NW
Accountants
Peters Elworthy & Moore
Chartered Accountants
Salisbury House
Station Road
Cambridge
CB1 2LA

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

CHAIR'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

The chair presents her statement for the year.

It is with deep pride and gratitude that I reflect on the achievements of Petals during the 2024/2025 year. This has been a pivotal time for our charity – one defined by bold steps forward in our strategic development, deepened partnerships, and a strengthened commitment to the parents we exist to support.

At the heart of our progress this year has been a clear strategic approach. Guided by our mission to ensure that every bereaved parent has access to specialist counselling following pregnancy or baby loss, we have made considered investments in both our service delivery and our infrastructure. This has positioned us to grow sustainably while enhancing the quality and reach of the support we provide.

One of the standout areas of impact has been our work with the NHS. We are proud to report a significant increase in both the number and value of our NHS partnerships. These relationships are fundamental to our ability to deliver care at the point of need, and their growth is a testament to the trust we have built within clinical settings. Together, we are embedding Petals' specialist model within maternity and neonatal services across more regions than ever before.

To support this growth and secure the long-term sustainability of our services, we have also focused on increasing our charitable income. Through targeted investment in fundraising capacity and diversified income streams, we have laid the groundwork for stronger financial resilience. This has allowed us not only to meet growing demand but also to plan ambitiously for the future.

Alongside these structural advancements, we have placed renewed emphasis on the supporter journey. Developing a clearer, more engaging pathway for those who fundraise, donate, or advocate for Petals has been essential—not only for income generation but for deepening the vital connection between our supporters and the parents they help us serve. We recognise that every act of support is an act of compassion, and we are committed to honouring that with transparency, care, and impact.

All of this progress supports a broader goal: to establish Petals as the lead provider of specialist pregnancy and baby loss counselling in the UK. Through our evidence-based approach, our expanding partnerships, and our unwavering dedication to those we serve, we are proud to be recognised as leaders in this space—though we know there is still much work to be done.

I would like to extend my heartfelt thanks to our counsellor team, staff, trustees, partners, and supporters. Your commitment, empathy, and belief in our cause drive everything we do. As we look ahead to 2025/2026, we remain focused on growth, advocacy, and above all, ensuring that no parent has to face the trauma of baby loss without specialist support.

With sincere gratitude,

Alison

Professor Alison Scadden Chair of Trustees

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of Pregnancy Expectations Trauma and Loss Society for the year to 31 March 2025. The Annual Report serves the purposes of both a Trustees’ report and a Directors’ report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

OBJECTIVES AND ACTIVITIES

Pregnancy Expectations Trauma and Loss Society's (Petals) exists to support parents and families affected by the trauma of baby loss. Our vision is that every parent in the UK who experiences the loss of a pregnancy or baby has timely and specialist psychological support to help them navigate their grief and rebuild their lives.

Petals’ core charitable objectives, as stated in our governing documents, are:

  1. To relieve the mental and emotional distress of individuals affected by pregnancy or baby loss, through the provision of specialist counselling and psychological support;

  2. To advance education and awareness among health professionals and the public regarding the psychological impact of baby loss;

  3. To contribute to the improvement of bereavement care across the maternity and perinatal sector through research, advocacy, and collaboration.

Our Strategic Aims

To deliver on our mission, Petals has defined the following strategic aims:

1. Provide High-Quality Specialist Counselling - Ensure timely access to evidence-based, specialist counselling for individuals affected by baby loss, delivered by highly trained professionals.

2. Expand Reach and Accessibility - Extend our services to reach more people across the UK, with a focus on equity of access and addressing barriers for underrepresented or vulnerable communities.

3. Raise Awareness and Challenge Stigma - Promote greater awareness and understanding of the psychological impact of baby loss and advocate for compassionate, inclusive care across all maternity settings.

4. Collaborate and Influence Change - Work in partnership with NHS trusts, healthcare professionals, and other stakeholders to influence the provision and prioritisation of perinatal bereavement support.

5. Ensure Financial and Organisational Sustainability - Develop sustainable funding streams and a strong governance framework to ensure Petals can continue to grow its impact and serve families for the long term.

Public Benefit

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit when planning and delivering Petals’ activities. Our services are provided free at the point of delivery and are designed to benefit the public by improving the emotional wellbeing of individuals at a time of profound personal loss.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT

As a society, we are beginning to speak more openly about baby loss. The stigma that has long silenced bereaved parents is starting to lift, and with this shift, more individuals are seeking the support they desperately need.

At Petals, we see this reflected in the steady rise in enquiries and referrals to our service. Every time baby loss is highlighted in the media, we experience a noticeable increase in requests for counselling, reinforcing the urgent need for timely, specialist support at moments of heightened public awareness and personal vulnerability.

Our strategic focus for 2024/2025 has therefore been twofold:

Firstly, we are working to strengthen and expand our partnerships with NHS maternity providers , embedding Petals services within local maternal mental health pathways and securing long-term, sustainable funding through NHS contracts.

Secondly, we are investing in the growth of our charitable income . This includes nurturing relationships with individual donors, trusts and foundations , while also developing a robust supporter engagement journey . A key part of this is enabling clients who have benefited from our counselling to seamlessly transition into fundraisers, advocates and long-term supporters of Petals.

Together, these strategic efforts will ensure that Petals remains ready and able to deliver our specialist counselling at the point of need, whenever and wherever parents are ready to seek support.

ACHIEVEMENTS AND PERFORMANCE

Service Delivery

Our charitable counselling service continues to be a critical part of Petals’ mission, offering free, specialist support to those who would otherwise be unable to access it. This year:

This growth in session delivery reflects our continued efforts to expand access and increase capacity. A key factor in this progress has been the successful development and implementation of our Termination for Medical Reasons (TFMR) Therapy Group model and the Pregnancy After Loss (PAL) Programme. These targeted interventions have enabled us to reach and support more clients, while maintaining the high standards of our specialist counselling approach.

By offering these tailored group programmes, we are extending the reach of the Petals model and moving closer to our mission of ensuring that all bereaved parents can access the care they need. However, the high number of referrals we were unable to accept highlights the ongoing and urgent need for increased funding and resources to meet growing demand.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Client Feedback and Service Improvement

Client experience remains at the heart of everything we do. This year, we have continued to gather and act on feedback from clients, counsellors, and staff to ensure that our services are meeting the needs of those we support. Insights from evaluations have informed service improvements, helped identify emerging needs, and strengthened the overall quality of care delivered through the Petals counselling model.

Client feedback illustrates the success of the Petals service and the impact it has on the clients we work with:

Partnership Development

This year marked a period of strong growth and strategic development in our partnerships:

We’ve made significant improvements in partnership communication and data reporting, including enhanced analysis of charitable counselling service requests—clearly evidencing the ongoing need for Petals' services.

We have also shifted to a proactive approach in identifying and engaging potential NHS partners, supported by the introduction of a dedicated booking system for prospective partnership meetings. Improved communications materials have further supported this outreach, positioning Petals as a ready and reliable service delivery partner.

These advances are essential to our long-term goal: ensuring that every parent affected by pregnancy or baby loss has access to the specialist support they need.

Income Breakdown

Petals’ income this year was generated through a combination of strategic partnerships and charitable fundraising:

This diverse funding model supports the sustainability of our services while enabling us to grow our charitable impact and reach.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

External Training

This year marked a significant milestone for Petals’ external training offer with CPCAB endorsement secured for both Stage One and Stage Two of our Supporting Parents Following Baby Loss training programme.

The training was extremely well received:

These results highlight the strong demand for high-quality, specialist training in this area and affirm Petals’ position as a leader in baby loss counselling education and professional development.

Fundraising

In 2024/2025, Petals saw a significant uplift in general fundraising income, with donations increasing by 47% compared to 2023/2024. This growth reflects the continued dedication and generosity of our community, including individuals, families, corporate partners and those who have chosen to give back after receiving support from Petals.

Our fundraising strategy this year focused on building stronger connections with our supporter base, improving donor stewardship, and encouraging community-led fundraising efforts. We’ve seen a rise in regular giving and one-off donations, as well as increasing engagement in in-memory fundraising, highlighting the powerful and personal connection many have with our cause.

This progress reinforces the value placed on the support Petals provides and strengthens our capacity to deliver specialist counselling to bereaved parents who need it most. We remain committed to developing a sustainable income model that enables us to expand access to our services while ensuring their long-term security.

Trusts and Grants

This year marked the first dedicated focus on developing our income from trusts and foundations. We invested significant time in building the foundations for longterm success, including developing a compelling case for support, preparing detailed budgets and financial projections for funders, and establishing a strong prospect pipeline. With 65 applications submitted, we were encouraged to see some early results, though the trusts and foundations landscape is currently highly competitive and challenging. Across the sector, many funders have closed, paused, or significantly reprioritised their giving, with an increasing number moving away from open applications towards more proactive approaches.

Our efforts secured a total of £45,065 in grants during the year, as well as the exciting news that we were awarded a £70,000 grant over two years from Global's Make Some Noise, with the first payment due in Q1 of the 2025/26 financial year. This income will be instrumental in supporting our core counselling, and TFMR Therapy Groups.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We would like to thank the following funders for their support in 2024/2025:

Events and Fundraising Activities: Growth and Engagement

The 2024/2025 period has seen significant growth in both the number of fundraising events and the level of supporter engagement, reflecting the increasing visibility of Petals and the commitment of our community to champion our cause.

Charity Places Events

We expanded our presence across major fundraising events, securing new charity places and increasing participation:

These increases represent not only more runners supporting Petals but also greater success in securing and utilising charity places.

Run For Charity Places

The introduction of our partnership with Run For Charity saw supporters take part in 7 RFC places across three events in 2024/2025, Oxford Half Marathon (3), a virtual event (1) and Cambridge (3), marking a positive start to our offering with them allowing a broadened platform for supporter involvement.

Ultra Challenge Events

Ultra Challenge participation remained consistent, with 20 total participants in 2024 across four key events:

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Ultra Challenge events offer a low-risk, cost-effective way for Petals to provide a diverse range of fundraising opportunities. With a variety of routes and formats, these events appeal to a broad spectrum of supporters, helping us engage new audiences without significant upfront investment.

Own Events

Petals continues to benefit from strong grassroots support:

This growth in own-organised fundraising is key to building long-term supporter relationships and generating sustainable income.

Summary

The increase in both the number and diversity of events—as well as overall participant numbers—highlights a successful year of growth in our events and fundraising strategy. From first-time participation in the Brighton Marathon to rising numbers at long-standing events like the Cambridge Half, we are seeing more people than ever choosing to support Petals through challenge events.

This positive trend reflects both the increasing recognition of our work and the effectiveness of our supporter engagement efforts. It also underscores the vital role that events fundraising plays in supporting our charitable mission, helping us expand our reach and impact across the UK.

Transforming Our Support into Sustainable Impact

At Petals, we are committed to turning the power of our support into long-term sustainability. By strategically harnessing the impact of our counselling work, we are developing innovative ways to generate income and strengthen our organisation for the future. Key strategies include:

Supporter Journey – from Client to Advocate

Many clients go on to become passionate supporters of Petals. We encourage clients to become part of the Petals family on commencement of their counselling journey. By nurturing this journey, we are building a committed and engaged donor base that understands firsthand the value of our service.

Client Feedback and Data Reporting

The overwhelmingly positive feedback we receive, paired with robust outcome data, forms the foundation of compelling reports and case studies. These help us demonstrate impact to funders, commissioners and supporters alike.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Strategic Communications

Through carefully crafted messaging, campaigns and storytelling, we communicate the importance of specialist baby loss support and inspire action among donors, funders and partners.

Charitable Pathway Data Supporting Partnerships

Insight from our charitable pathway, including unmet demand and clinical outcomes, provides critical evidence of need. This data is used to strengthen partnership discussions, inform funding bids and demonstrate the essential role Petals plays within the maternal mental health landscape.

By aligning our service delivery with income generation strategies, we are transforming support into sustainability, ensuring more bereaved parents can access the care they so urgently need in a timely manner.

FUTURE PLANS

Strengthening Our Counsellor Development Programme

As part of our ongoing commitment to clinical excellence, Petals is expanding its professional development offer for counsellors. Key initiatives will include:

These developments will support the attraction and retention of experienced counsellors who are not only experts in their field but also bring in-depth understanding of the Petals model and values. This investment in our team directly supports the delivery of Petals Space, ensuring that clients receive consistent, specialist care. It also strengthens our ability to grow and sustain strategic partnerships, underpinned by confidence in the quality and depth of our clinical expertise.

Increase National Visibility and Public Awareness - Building Strategic Connections

In the year ahead, we will focus on increasing public awareness of Petals and enhancing our national profile. This will include:

These efforts will help position Petals as a leading voice in baby loss counselling, enabling us to reach more families in need and extend the impact of our work across the UK.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Establish a reputation as the leading provider of specialist counselling for pregnancy and baby loss

In the coming year, we will continue to strengthen Petals’ position as the leading provider of specialist counselling for pregnancy and baby loss. Our focus will include:

These actions are central to our ambition to reach more bereaved parents, influence national discourse, and strengthen strategic partnerships across the healthcare and charity sectors.

Expand and strengthen partnerships with NHS organisations across the UK

A key strategic priority for Petals in the year ahead is to expand and deepen our partnerships with NHS organisations across the UK, embedding our service within the national maternity and maternal mental health pathways. To support this, we will:

These efforts will underpin our mission to ensure that all bereaved parents have access to the specialist counselling support they need, wherever they are in the UK.

Expansion of external training and professional development programme

To further share our expertise and extend the reach of our impact, Petals will expand its external training offer in the year ahead. Key developments will include:

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

This expanded training programme not only supports professionals working in maternity, mental health and counselling services, but also helps position Petals as a centre of excellence in baby loss counselling, education and support.

Growing Fundraising to Secure Our Mission

To sustain and grow the vital work we do, Petals will continue to strengthen and diversify its fundraising strategy. Our key priorities in the year ahead include:

Through these actions, we aim to ensure Petals remains a sustainable, resilient organisation that can meet the growing demand for specialist baby loss counselling across the UK.

FINANCIAL REVIEW

Income during this period totalled £918,771 (2024: £733,199). This marked an increase of 25% on the previous year and enabled operational investment to support the charity expansion. 56% of income was from NHS partnerships decreasing slightly from 59%. 14% of fundraising income was generated by grants and trusts – we wish to thank all the following organisations that have supported us:

40% of fundraising income was generated from Petals fundraising events or charitable donations. Fundraising events continue to be popular with Petals’ supporters and a major contribution to our funding.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

As our counselling service grows and we have expanded our counselling offering to include more groups and increased support staff to accommodate the increase number of partnerships and clients, our direct counselling expenditure has increased by 27% on last year.

Counselling support costs have also increased by 45% on last year in order to fund the additional costs involved in growing the charity alongside the administration assistant post.

Reserve Policy

The trustees have set a reserves policy that requires reserves to be maintained at a level that will enable Petals to continue providing an excellent counselling service during times of unforeseen difficulties.

We hold reserves to ensure we can meet the needs of current beneficiaries, even if we suffer a loss of income, to manage cash flow and to enable investment in new services and initiatives.

As at 31 March 2025, the charity had total funds of £355,169 (2024: £259,827), of which £30,120 was restricted (2024: £4,000). Of these, £312,303 represent the charity’s charitable free reserves (2024: £250,059).

The current reserves policy of maintaining unrestricted reserves of between four and six months' worth of expenditure is being met.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE, AND MAINTENANCE

The organisation is a charitable company limited by guarantee, incorporated on 25th July 2011. It is registered as a charity with the Charity Commission No 1150375. Petals was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, its members are required to contribute an amount not exceeding £10.

Governance

The Board of Trustees is responsible for setting the strategic direction of Petals and ensuring sound stewardship of its resources. This includes overseeing funding received from charitable trusts, donors, statutory bodies, and individual supporters.

The Board meets at least four times a year, with an annual strategic staff and trustee planning day. To support effective governance, the Board has established link trustees which meet regularly with the Senior Management Team and report into the full Board. These include:

New Trustees are interviewed and recommended to the full Board for appointment. The charity extends its thanks to Andrew Braithwaite, who stepped down during the year, for their dedication and service.

New trustees receive a structured induction, including governance materials, operational briefings, and introductions to the Senior Management Team and relevant committees.

The Board has in place a process of regular self-assessment and performance reviews for all trustees, including the Chair. Trustee indemnity insurance was in place during the financial year and at the date of this report.

Management and Oversight

The day-to-day operations of Petals are delegated to the Chief Executive and the Senior Leadership Team, who act under the guidance of the Board. They provide regular reports on activity, performance and strategic priorities at each Board meeting and during quarterly meetings with their link trustee.

Staff pay policy

Petals is committed to fairness, transparency, and accountability in setting staff pay. Salaries are benchmarked annually against comparable roles in the voluntary sector using recognised salary surveys. This helps ensure pay reflects responsibilities, supports recruitment and retention, and provides value for money. The Board approves the overall annual pay award. Individual salary progression is performance-based and applied consistently across the organisation. The Chief Executive’s performance is appraised by the Chair and reviewed by the Committee.

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PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

This approach aligns with guidance from the National Council for Voluntary Organisations (NCVO), which advocates for fair pay to attract and retain qualified staff to deliver a charity’s mission.

Risk Management

Petals operates a Risk Management Framework that aligns with Charity Commission guidance and reflects our commitment to effective governance and oversight. The framework includes a formal Risk Register, reviewed quarterly by the full Board of Trustees.

Responsibility for identifying, assessing, and managing risk lies with the senior leadership team, who report regularly to the Board. Each risk is evaluated based on its potential impact and likelihood, with appropriate mitigating actions, systems, or controls put in place to reduce exposure.

Our risk appetite statements guide decision-making across key operational and strategic areas, including clinical safety, data security, fundraising and financial sustainability.

Key Risks in 2024/2025

1. Funding Sustainability

The most significant ongoing risk to Petals is uncertainty surrounding future income. As a charity reliant on voluntary donations, grant funding and commissioned services, we remain exposed to fluctuations in the external funding landscape. In response, we continue to diversify income streams, strengthen donor engagement and build partnerships with NHS organisations and other funders.

2. Clinical Governance and Service Demand

Ensuring high-quality clinical delivery is critical to our mission. Increased demand for counselling services, combined with workforce pressures in the mental health sector, could impact service capacity. We continue to invest in training, robust triage systems and workforce planning to manage risk and uphold standards of care.

3. Information Security and Data Protection

As a provider of sensitive, confidential counselling services, maintaining strong data protection controls is a priority. We continually review and update our policies, invest in staff training, and conduct regular audits to ensure compliance with GDPR and best practice in information governance.

4. Workforce Wellbeing and Retention

Recruiting and retaining experienced clinical and operational staff is essential to delivering our strategy. We address this through supportive HR practices, professional development opportunities and a culture that values wellbeing and flexibility encompassed within Petals Space.

Internal Financial Controls

The Trustees recognise that no system of internal control can eliminate all risk but aim to ensure that the systems in place provide reasonable assurance regarding the safeguarding of assets and the proper management of resources.

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PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The principal elements of Petals’ internal financial control environment include:

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PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Pregnancy Expectations Trauma and Loss Society for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.

Company law 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

Approved by order of the members of the board of Trustees and signed on their behalf by:

Dr Alison Scadden Trustee Date: 19 October 2025

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PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

Independent Examiner's Report to the Trustees of Pregnancy Expectations Trauma and Loss Society ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Kelly Bretherick

Dated: 20 October 2025

FCA

Peters Elworthy & Moore

Chartered Accountants Salisbury House Station Road Cambridge CB1 2LA

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
TOTAL INCOME
EXPENDITURE ON:
Raising funds
6
Charitable activities
7
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
2025
£
341,474
532,850
2,445
3,002
879,771
38,262
772,287
810,549
69,222
255,827
69,222
325,049		 Restricted
funds
2025
£
39,000
-
-
-
39,000
-
12,880
12,880
26,120
4,000
26,120
30,120		 Total
funds
2025
£
380,474
532,850
2,445
3,002
918,771
38,262
785,167
823,429
95,342
259,827
95,342
355,169		 Total
funds
2024
£
293,173
436,511
1,929
1,586
733,199
29,406
684,373
713,779
19,420
240,407
19,420
259,827

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 23 to 38 form part of these financial statements.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee) REGISTERED NUMBER: 07717126

BALANCE SHEET AS AT 31 MARCH 2025

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: amounts falling due within one
year
13
NET CURRENT ASSETS
TOTAL NET ASSETS
CHARITY FUNDS
Restricted funds
14
Unrestricted funds
14
TOTAL FUNDS		 728
188,223
413,260
602,211
(259,788)		 2025
£
12,746
12,746
342,423
355,169
30,120
325,049
355,169		 735
148,584
343,688
493,007
(238,948)		 2024
£
5,768
5,768
254,059
259,827
4,000
255,827
259,827

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee) REGISTERED NUMBER: 07717126

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Dr Alison Scadden Trustee

Date: 19 October 2025

The notes on pages 23 to 38 form part of these financial statements.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Note
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used in operating activities
16
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends, interests and rents from investments
Purchase of tangible fixed assets
10
NET CASH USED IN INVESTING ACTIVITIES
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
Cash and cash equivalents at the beginning of the year
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
17
The notes on pages 23 to 38 form part of these financial statements		 2025
£
77,885
3,002
(11,315)
(8,313)
69,572
343,688
413,260		 2024
£
97,731
1,586
(2,456)
(870)
96,861
246,827
343,688

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Pregnancy Expectations Trauma and Loss Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

There were no significant estimates or judgements made by management in preparing these financial statements.

1.2 GOING CONCERN

The trustees have reviewed the financial position of the charity, and have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements continue to be prepared on the going concern basis.

1.3 INCOME

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

1.4 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Support costs are those incurred directly in support of the charitable activities and the general running of the charity.

Governance costs are those incurred in connection with administration of the charity, and to ensure compliance with constitutional and statutory requirements.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (CONTINUED)

1.5 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 institution with whom the funds are deposited.

1.6 TAXATION

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.7 TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Depreciation is provided on the following basis:

Office equipment - 20% straight-line Computer equipment - 33% straight-line

1.8 STOCKS

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

1.9 DEBTORS

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

1.10 CASH AT BANK AND IN HAND

Cash at bank and 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.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (CONTINUED)

1.11 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

1.12 PENSIONS

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

1.13 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2025
£
DONATIONS
Own-event income
83,489
Petals-organised event income
67,560
Ultra-challenges
5,630
Donations
131,926
Appeals
7,496
Run for Charity
1,014
Gift aid
38,294
SUBTOTAL
335,409
Grants
6,065
341,474
TOTAL 2024
270,173		 Restricted
funds
2025
£
-
-
-
-
-
-
-
-
39,000
39,000
23,000		 Total
funds
2025
£
83,489
67,560
5,630
131,926
7,496
1,014
38,294
335,409
45,065
380,474
293,173		 Total
funds
2024
£
71,902
54,857
2,239
68,418
-
-
23,757
221,173
72,000
293,173

3. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
funds
2025
£
Counselling
513,781
Training
19,069
532,850
TOTAL 2023
436,511		 Total
funds
2025
£
513,781
19,069
532,850
436,511		 Total
funds
2024
£
410,056
26,455
436,511

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. INCOME FROM OTHER TRADING ACTIVITIES

Income from non charitable trading activities

Unrestricted
funds
2025
£
Sale of merchandise
2,445
TOTAL 2024
1,929		 Total
funds
2025
£
2,445
1,929		 Total
funds
2024
£
1,929

5. INVESTMENT INCOME

Unrestricted
funds
2025
£
Bank interest
3,002
TOTAL 2024
1,586		 Total
funds
2025
£
3,002
1,586		 Total
funds
2024
£
1,586

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. EXPENDITURE ON RAISING FUNDS

FUNDRAISING EXPENSES

Unrestricted
funds
2025
£
Fundraising costs
6,288
Fundraising consultant
21,925
Own-events
9,295
37,508
TOTAL 2024
28,826
OTHER TRADING EXPENSES
Unrestricted
funds
2025
£
Merchandise purchases
754
TOTAL 2024
580		 Total
funds
2025
£
6,288
21,925
9,295
37,508
28,826
Total
funds
2025
£
754
580		 Total
funds
2024
£
5,321
3,282
20,223
28,826
Total
funds
2024
£
580

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Counselling
Training
TOTAL 2024		 Activities
undertaken
directly
2025
£
491,640
9,514
501,154
419,040		 Support
costs
2025
£
265,641
18,372
284,013
265,333		 Total
funds
2025
£
757,281
27,886
785,167
684,373		 Total
funds
2024
£
662,040
22,333
684,373

In 2025, £729,597 (2024: £665,373) of charitable expenditure was met from unrestricted funds and £16,880 (2024: £19,000) from restricted funds.

ANALYSIS OF DIRECT COSTS

Staff costs
Subcontractors
Counsellor training
Triage costs
Training workshop costs
Other direct costs		 Total
funds
2025
£
154,692
323,681
14,925
4,270
3,226
360
501,154		 Total
funds
2024
£
123,144
265,944
25,686
2,415
1,551
300
419,040

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

ANALYSIS OF SUPPORT COSTS

Staff costs
Communications
Advertising
Bank charges
Rent and rates
Light and heat
Office expenses
Computer running costs
Telephone
Insurance
Staff welfare
Subscriptions
Website
Staff training
Staff recruitment
Travelling
Research
Legal and professional fees
Accountancy fees
Depreciation and profit on disposal of assets
DBS checks		 Total
funds
2025
£
148,280
2,574
2,175
1,862
26,235
2,576
13,092
37,595
4,830
1,546
8,026
1,097
3,069
3,280
293
1,935
6,250
138
14,007
4,337
816
284,013		 Total
funds
2024
£
159,335
489
3,106
2,523
22,184
3,454
5,087
30,299
4,627
895
4,847
3,102
5,808
740
920
2,351
-
143
11,268
2,560
1,595
265,333

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. INDEPENDENT EXAMINER'S REMUNERATION

2025 2024
£ £
Fees payable to the Charity's independent examiner in respect of:
Independent examination of the Charity's annual accounts 2,625 2,520
Preparation of the annual accounts 3,275 3,180
Bookkeeping and payroll 8,107 4,233

9. STAFF COSTS

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2025
£
279,372
18,078
5,522
302,972		 2024
£
261,000
16,331
5,148
282,479

The average number of persons employed by the Charity during the year was as follows:

Office staff
Counsellors		 2025
No.
5
7
12		 2024
No.
5
7
12

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025 2024
No. No.
In the band £60,001 - £70,000 1 -

The charity considers its key personnel to be the CEO, Marketing Manager, Clinical Counselling Service Manager, and Charity Business Manager. The Trustees all give their time and expertise without any kind of remuneration or other benefit in kind (2024: £Nil). The Key Management Personnel were paid a total gross annual salary (including Employer's National Insurance Contributions and Employer's Pension) of £166,231 (2024: £163,891) during the year.

During the year, no voluntary contributions and donations were received from Trustees (2024: £Nil). No Trustees received any reimbursement of expenses or had expenses paid directly to a third party on their behalf (2024: £Nil).

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. TANGIBLE FIXED ASSETS

COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for the year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
11.
STOCKS
Goods for resale		 Motor
vehicles
£
2,811
5,331
8,142
725
1,319
2,044
6,098
2,086		 Computer
equipment
£
19,087
5,984
25,071
15,405
3,018
18,423
6,648
3,682
2025
£
728		 Total
£
21,898
11,315
33,213
16,130
4,337
20,467
12,746
5,768
2024
£
735

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. DEBTORS

DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
81,065
5,000
102,158
188,223		 2024
£
120,864
1,847
25,873
148,584

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
DEFERRED INCOME
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods		 2025
£
38,409
5,170
2,804
213,405
259,788
2025
£
193,798
203,079
(193,798)
203,079		 2024
£
11,755
4,254
2,396
220,543
238,948
2024
£
152,440
193,798
(152,440)
193,798

Deferred income comprises monies received in advance for counselling and training sessions.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

UNRESTRICTED FUNDS
DESIGNATED FUNDS
Ralph Event
GENERAL FUNDS
General Fund
TOTAL UNRESTRICTED
FUNDS
RESTRICTED FUNDS
Bereavement support -
Cambridgeshire and
Peterborough
Bereavement support - Essex
Bereavement support - South-
East England
Bereavement support -
Coventry and Warwickshire
Bereavement Support - Black
and Black Mixed Heritage
Project
TOTAL OF FUNDS		 Balance at 1
April 2024
£
28,638
227,189
255,827
1,500
2,500
-
-
-
4,000
259,827		 Income
£
-
879,771
879,771
-
-
9,000
10,000
20,000
39,000
918,771		 Expenditure
£
(114)
(810,435)
(810,549)
(1,500)
(2,500)
(4,020)
(1,220)
(3,640)
(12,880)
(823,429)		 Transfers
in/out
£
(28,524)
28,524
-
-
-
-
-
-
-
-		 Balance at
31 March
2025
£
-
325,049
325,049
-
-
4,980
8,780
16,360
30,120
355,169

Bereavement support restricted funds represent income received for the provision of counselling support but restricted by location or by the delivery of a specific project.

Ralph Event represents income received at a fundraising event organised by a member of staff and her husband who is a trustee in memory of their son who died. The money raised will be funding charity clients in the 24/25 year.

Transfers from designated funds to unrestricted funds represent the use of fundraising event expenditure for general activities.

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. STATEMENT OF FUNDS (CONTINUED)

STATEMENT OF FUNDS - PRIOR YEAR

UNRESTRICTED FUNDS
DESIGNATED FUNDS
Ralph Event
GENERAL FUNDS
General Fund
TOTAL UNRESTRICTED FUNDS
RESTRICTED FUNDS
Bereavement support - Cambridgeshire and
Peterborough
Bereavement support - Suffolk
Bereavement support - Essex
TOTAL OF FUNDS		 Balance at
1 April 2023
£
-
Balance at
1 April 2023
£
240,407
240,407
-
-
-
-
240,407		 Income
£
43,075
Income
£
667,124
710,199
16,000
2,000
5,000
23,000
733,199		 Expenditure
£
(14,437)
Expenditure
£
(680,342)
(694,779)
(14,500)
(2,000)
(2,500)
(19,000)
(713,779)		 Balance at
31 March
2024
£
28,638
Balance at
31 March
2024
£
227,189
255,827
1,500
-
2,500
4,000
259,827

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Unrestricted
funds
2025
£
Tangible fixed assets
12,746
Current assets
572,091
Creditors due within one year
(259,788)
TOTAL
325,049		 Restricted
funds
2025
£
-
30,120
-
30,120		 Total
funds
2025
£
12,746
602,211
(259,788)
355,169

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Tangible fixed assets
Current assets
Creditors due within one year
TOTAL		 Unrestricted
funds
2024
£
5,768
489,007
(238,948)
255,827		 Restricted
funds
2024
£
-
4,000
-
4,000		 Total
funds
2024
£
5,768
493,007
(238,948)
259,827

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING 16. ACTIVITIES

Net income for the year (as per Statement of Financial Activities)
ADJUSTMENTS FOR:
Depreciation charges
Dividends, interests and rents from investments
Decrease/(increase) in stocks
Decrease in debtors
Increase/(decrease) in creditors
NET CASH PROVIDED BY OPERATING ACTIVITIES
17.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
TOTAL CASH AND CASH EQUIVALENTS
18.
ANALYSIS OF CHANGES IN NET DEBT
At 1 April
2024
£
Cash at bank and in hand
343,688
343,688		 2025
£
95,342
4,337
(3,002)
7
30,361
(49,160)
77,885
2025
£
413,260
413,260
Cash flows
£
69,572
69,572		 2024
£
19,420
2,560
(1,586)
(735)
24,916
53,156
97,731
2024
£
343,688
343,688
At 31 March
2025
£
413,260
413,260

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Docusign Envelope ID: A2E3BBD6-6E67-4333-90B2-8DEB2B7B9883

PREGNANCY EXPECTATIONS TRAUMA AND LOSS SOCIETY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

19. PENSION COMMITMENTS

The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge representing employer contributions payable by the company to the fund amounted to £5,522 (2024: £5,148). Contributions of £1,038 (2024: £863) were payable to the fund at the balance sheet date.

20. OPERATING LEASE COMMITMENTS

At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2025
£
25,200
81,900
107,100		 2024
£
-
-
-

Lease payments amounting to £18,900 (2024: £Nil) have been recognised as an expense in the Statement of Financial Activities.

21. TRUSTEES' PERSONAL GUARANTEES

The charity is limited by guarantee, incorporated in England and Wales. Each trustee is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

22. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year other than disclosed in note 9.

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