Company Registration Number - NI060708
The Charity Registration Number is :- NIC102659
Pretty n Pink Limited
Report and Accounts
31 August 2025
## **Pretty n Pink Limited**
## **Report and accounts for the year ended 31 August 2025**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||6|
|**Independent Examiner's Report**||8|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||10|
|Movements in funds||11|
|Revenue Funds||11|
|Income and Expenditure account||12|
|Summary of funds||12|
|**Balance sheet**||13|
|**Notes to the accounts**||14|
## **Pretty n Pink Limited**
Company Registration Number - NI060708
## **Trustees' Annual Report for the year ended 31 August 2025**
The Trustees present their Report and Accounts for the year ended 31 August 2025, which also comprises the Directors' Report required by the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Pretty n Pink Limited.
The charity is known by its operating name, Pretty n Pink. _**The charity's areas operation and UK charitable registration.**_
The charity is registered in Northern Ireland with the Charity Commission in Northern Ireland (CCNI) with charity number NIC102659.
.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation. There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
Unit 2, Park Centre Donegall Road, Belfast BT12 6HN Telephone 02890 347780 Email Address info@prettynpink.org Web address www.prettynpink.org
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
1
## **Pretty n Pink Limited**
Company Registration Number - NI060708
## **Trustees' Annual Report for the year ended 31 August 2025**
**The Trustees in office on the date the report was approved were:-**
Patrick Porter Paula Colhoun Lorraine Collins Rosemarie Griffin Daniel Wilson Myles McKeown
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
Pretty n Pink Limited’s objectives and aims are as follows:
- to promote awareness of Breast Cancer among both women and men in Northern Ireland;
- to link directly with credible mainstream charities;
- to leverage and promote related fund raising events in Northern Ireland, with funds being fed directly back to Breast Cancer patients;
• and to provide help and support to Breast Cancer patients throughout the province by raising funds through the development of an online website and information exchange forum and the implementation of awareness programmes in schools.
## _**The main activities undertaken in relation to those purposes during the year.**_
Fundraising activities carried out by the Charity include income from the charity shop, Belfast City Marathon, an annual Gala Ball, charity partnerships, road collections, supermarket bucket collections, marketing campaigns and other fundraising activities that raise funds for the Charity. These events promote greater awareness of Breast Cancer in Northern Ireland. The funds received from these events are retained by Pretty ‘n’ Pink Support Fund to provide financial support services via the Pretty n Pink Support Fund. The funds are also used to provide counselling and complimentary therapies to Breast Cancer patients and their families across Northern Ireland.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The Charity hosts awareness and information days across Northern Ireland giving the public information on the services that can help when a Breast Cancer diagnosis is received. We also provide information about the Charity and Self Check Shower cards to make the public more aware of the first signs of Breast Cancer. We work closely with local hospitals across Northern Ireland ensuring they have relevant information about the Charity to provide to their patients. During October, we promote Breast Cancer, encouraging local businesses across Northern Ireland to get involved in our awareness campaigns. We also have a focus on our "Real Men Wear Pink" campaign to highlight and raise awareness of male Breast Cancer. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
2
## **Pretty n Pink Limited**
Company Registration Number - NI060708
## **Trustees' Annual Report for the year ended 31 August 2025**
## _**The short term and longer term aims and objectives.**_
The Charity aims to provide financial and other support to patients with Breast Cancer in Northern Ireland, as well as to provide information and promote awareness of Breast Cancer and work alongside other Charities to ensure patients are aware of the services the charity provides.
## **The main achievements and performance of the charity during the year.**
This year, Pretty n Pink has supported around 500 patients with grants of almost £174,000 from the Pretty n Pink Support Fund, providing patients with essentials such as oil, heating, electricity, gas, groceries, mastectomy underwear, new bedding and other essential items, as well as Counselling Services and Complementary Therapies to both patients and their families.
In August 2024 the Charity launched a charity partnership with The Canal Court Hotel & Spa in Newry to provide further support services to breast cancer patients. This partnership ensures that those living in the Newry area, will be able to avail of all services currently provided in Belfast and Portadown. The Charity introduced further services within The Canal Court Hotel to provide extra support to patients and their families.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
Pretty n Pink has provided support of almost £174,000 to Breast Cancer patients and their families in Northern Ireland. The Charity has been able to help patients financially, easing some of the stress and anxiety during their Breast Cancer diagnosis. Having a support network available to patients has proved invaluable. Patients who are further along their cancer journey are sharing their experiences with others, ensuring that the Charity can reach as many people as possible.
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
The Charity has been able to interact with members of the public through, among other things, road collections and bag packs to create a volunteer base. Patients who are further along in their cancer journey have been able to receive support through volunteering and enjoy the activities and events they are involved in. Through these types of events, we have encouraged businesses and health professionals to work in partnership with the Charity which has resulted in having access to more information regarding recovery and how to live life beyond Breast Cancer. Through the support of others, this has increased fund raising and the Charity has been able to provide more support groups and group outings.
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## **Pretty n Pink Limited**
Company Registration Number - NI060708
## **Trustees' Annual Report for the year ended 31 August 2025**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Following discussions among the current Trustees, a decision was taken to recruit and appoint new charity trustees to fill roles where there was no Board experience in areas such as charity governance, patient support, legal and HR. A detailed description of the role was prepared and advertised on all relevant platforms. A shortlist was created and once an appointment was made, a full induction process was undertaken.
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 August 2025**_
The financial position of the charity at 31 August 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
Restricted Fixed Asset Funds
**_Total Restricted Funds_**
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
Restricted revaluation reserve
**Net income (or deficit)**|**2025**
**£**
(63,176)
275,121
-
-
-
-
275,121|**2024**
**£**
(8,785)
338,297
-
-
-
-
338,297|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 August 2025**_
The trustees consider the financial performance by the charity during the year to have been satisfactory. Pretty n Pink Limited had a deficit of £63,176 during the year ended 31 August 2025 (last year, a deficit of £8,785). Gross funds of £289,781 were raised through a combination of trading, fund raising events, charity box collections and donations (last year, £338,041). A retail shop was opened in June 2013. However, the primary purpose of the trading activity of the retail shop is as part of the charity's charitable purposes or aims. Any profits from the charity's charitable trading are used for charitable purposes only. In pursuit of the charity’s aims and objectives, donations of £173,864 were made to nominated individuals in the year ended 31 August 2025 (last year, £161,218). Management and other expenses have been kept at an absolute minimum in order to maximise the funds that are available to provide support to cancer patients.
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## **Pretty n Pink Limited**
Company Registration Number - NI060708
## **Trustees' Annual Report for the year ended 31 August 2025**
## _**Policies on reserves.**_
The beneficiaries of Pretty ‘n’ Pink are Breast Cancer patients in Northern Ireland. Pretty ‘n’ Pink Breast Cancer Charity is committed to providing a grant funding service to patients with Breast Cancer in Northern Ireland. Over recent years, the number of applicants has increased significantly and, as a result, the number of patient support grant payments have also increased.
In January 2020, the Charity launched an Information & Support Hub in Belfast providing further support services including Counselling and Complementary Therapies. A further Information & Support Hub was opened in Portadown in September 2022. The Charity has also entered into a partnership with The Canal Court Hotel & Spa in August 2024 to provide support services to cancer patients living in the Newry area.
Pretty ‘n’ Pink is committed to ensuring that it has sufficient resources to sustain the Pretty ‘n’ Pink Support Fund and other support services, along with expenses for events, salaries, rent and other costs over the long term. Where possible, Pretty ‘n’ Pink will seek funding opportunities to increase its financial reserves in order to ensure that the Support Fund and other services provided can continue.
Reserves represent income that is used to meet payments from the Support Fund, salaries, rent and other general expenses required to operate the Charity.
It is necessary for a reserve policy to be in place to enable the Charity to maintain its objectives and ensure that it can deal with unforeseen circumstances.
The Trustees have reviewed the annual accounts for the last three years. Given the considerable increase in grant payments from the Support Fund and the cost of the Counselling and Complimentary Therapies, it has been agreed that the long term aim of the Charity is to have sufficient reserves to cover outgoings for a period of twelve months in order for it to remain operational. This level is appropriate to ensure that there are sufficient funds to meet support fund payments as well as staff costs, and rent and other expense payments.
The Trustees continue to monitor the outgoings and expenses of the Charity on a quarterly basis.
The reserves policy will be reviewed annually in line with all other policies and procedures.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## _**Details of the Independent Examiner**_
Desmond McMullan
Member of Chartered Accountants Ireland
39 Malone Road Belfast, BT9 6RX
5
## **Pretty n Pink Limited**
Company Registration Number - NI060708
## **Trustees' Annual Report for the year ended 31 August 2025**
## **Statement of the Directors Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities (Northern Ireland) Act 2008, as amended and The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015.
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate
- to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
- recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
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## **Pretty n Pink Limited**
Company Registration Number - NI060708
## **Trustees' Annual Report for the year ended 31 August 2025**
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 10 to 20.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended in October 2019 and again in February 2022 and applicable to all accounting periods beginning on or after 1 January 2019, with the 2022 amendments effective for periods beginning on or after 1 January 2023.) and in accordance with the Financial Reporting Standard 102.
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 20 May 2026.
Mr Patrick Porter Director and Trustee
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## _**Pretty n Pink Limited for the year ended 31 August 2025**_
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 August 2025**
I report to the Trustees on my examination of the financial statements of the charitable company on pages 10 to 27 for the year ended 31 August 2025 which have been prepared in accordance with the Charities (Northern Ireland) Act 2008, as amended (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities 2015 (as amended in October 2019 and again in February 2022, and applicable to all accounting periods beginning on or after 1 January 2019, with the 2022 amendments effective for periods beginning on or after 1 January 2023) (The SORP) published by the Charity Commission in Northern Ireland (CCNI), and under the historical cost convention and the accounting policies set out on page 14.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 6, the charitable company’s Trustees, who are also Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities (Northern Ireland) Act 2008 as amended and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement under section 65 (2) of the Charities (Northern Ireland) Act 2008 as amended (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
examine the financial statements of the charity under section 65 (3) of the Act;
b) follow the applicable procedures in the Directions to Independent Examiners made by the Charity Commission in Northern Ireland and;
c) state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
## and;
I conducted my examination in accordance with the Directions to Independent Examiners made by the Charity Commission in Northern Ireland, setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
8
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 31 August 2025 appears to exceed the sum specified in Section 65(4) of the Act, namely £100000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Accountants Ireland;
The accounts are being examined in the circumstances specified in Section 66 (1) (f) of the Act and the date when the Charity Commission dispensed with requirements for audit under Section 65 (2) of the Charities (Northern Ireland) Act 2008 as amended (the Act).
This is a report in respect of the examination carried out under Section 65 (3) of the Act and in accordance with Directions to Independent Examiners made by the Charity Commission in Northern Ireland which may be applicable.
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 63 of The Charities (Northern Ireland) Act 2008, as amended;
when preparing accounts on an accruals basis, to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and the Regulations setting out the form and content of charity accounts;
have been prepared in accordance with the methods and principles set out in FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended in October 2029 and again in February 2022 and applicable to all accounting periods beginning on or after 1 January 2019, with the 2022 amendments effective for periods beginning on or after 1 January 2023) (The SORP), and in accordance with the Financial Reporting Standard 102.
**Signed:-**
Desmond McMullan - Independent Examiner
Chartered Accountants Ireland
39 Malone Road Belfast, BT9 6RX
This report was signed on 20 May 2026
9
## **Pretty n Pink Limited - Statement of Financial Activities for the year ended 31 August 2025**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 August 2025, as required by the Companies Act 2006)**_
|**Income & Endowments from:**
Donations & Legacies
A1
Other trading activities
A3
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Transfers between funds**
**C**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
114,010
137,890
**251,900**
86,958
228,118
**315,076**
**(63,176)**
-
**(63,176)**
338,297
**275,121**
|**Current year**
**Restricted**
**Funds**
**2025**
**£**
37,881
-
**37,881**
6,500
31,381
**37,881**
**-**
-
**-**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**151,891**
**137,890**
**289,781**
**93,458**
**259,499**
**352,957**
**(63,176)**
**-**
**(63,176)**
**338,297**
**-**
**275,121**|**Prior Year**
**Total Funds**
**2024**
**£**
188,608
149,433
**338,041**
111,813
235,013
**346,826**
**(8,785)**
-
**(8,785)**
347,082
**338,297**|
|---|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
**The notes attached on pages 14 to 27 form an integral part of these accounts.**
10
## **Pretty n Pink Limited - Statement of Financial Activities for the year ended 31 August 2025**
|**Pretty n Pink Limited - Resources applied in the year ended 31 August 2025 for Charity**|**Pretty n Pink Limited - Resources applied in the year ended 31 August 2025 for Charity**|**use:-**|
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Deficit in the year as detailed in the SOFA|(63,176)|(8,785)|
|**Net resources available to fund charitable activities**|**(63,176)**|**(8,785)**|
|**Movements in revenue and capital funds for the year ended 31 August 2025**
**Revenue accumulated funds**|||
|Accumulated funds brought forward
(From)/To unrestricted revenue funds
**Closing revenue funds**
Recognised gains and losses before
transfers|**Unrestricted**
**Funds**
**2025**
**£**
338,297
(63,176)
**275,121**
-
**275,121**|**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
-
**-**|**Total**
**Funds**
**2025**
**£**
338,297
(63,176)
**275,121**
-
**275,121**|**Last year**
**Total Funds**
**2024**
**£**
**360,117**
(8,785)
**351,332**
(13,035)
**338,297**|
|---|---|---|---|---|
11
## **Pretty n Pink Limited - Statement of Financial Activities for the year ended 31 August 2025**
## **Pretty n Pink Limited**
## **Income and Expenditure Account for the year ended 31 August 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Fundraising costs
Governance costs
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus (or deficit) for the financial year**
All activities derive from continuing operations
**Net income after tax in the financial year**
**Net income before tax in the financial year**|**2025**
**£**
289,781
**289,781**
258,419
93,458
1,080
**352,957**
**(63,176)**
-
**(63,176)**
**(63,176)**|**2024**
**£**
338,041
**338,041**
233,993
111,813
1,020
**346,826**
**(8,785)**
-
**(8,785)**
**(8,785)**|
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 14 to 27 form an integral part of these accounts.**
12
## **Pretty n Pink Limited - Balance Sheet as at 31 August 2025**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2025**||**2024**|
|||||**£**||**£**|
|**Current assets**||B|||||
|Debtors|10|B2|4,445||9,536||
|Cash at bank and in hand||B4|282,314||333,269||
|**Total current assets**|||286,759||342,805||
|**Creditors: amounts falling due within**|||||||
|**one year**|11|C1|(11,638)||(4,508)||
|**Net current assets**||||275,121||338,297|
|**The total net assets of the charity**||||**275,121**||**338,297**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the charity, as follows:-**||||
|**Restricted funds**||||-||-|
|Restricted Revenue Funds|15|D2|-||-||
|Restricted Fixed Asset Funds|15|D2|-||-||
|Restricted Revaluation Reserve|15|D4|-||-||
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|15|D3|275,121||338,297||
|**Designated Funds**||||275,121||338,297|
|**Total charity funds**||||**275,121**||**338,297**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
**Mr Patrick Porter**
Trustee Approved by the board of trustees on 20 May 2026
**The notes attached on pages 14 to 27 form an integral part of these accounts.**
13
## **Pretty n Pink Limited**
## **Notes to the Accounts for the year ended 31 August 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounting policies have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (updated in October 2019 and again in February 2022), (The SORP), published by the Charity Commission in Northern Ireland (CCNI), and in accordance with all applicable law in the charity’s jurisdiction of registration
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to **31 August 2025** , the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
14
## **Pretty n Pink Limited**
## **Notes to the Accounts for the year ended 31 August 2025**
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Dividends are accrued when the shareholder’s right to receive payment is established.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## **Income from legacies**
Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.
Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.
Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.
If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities
15
## **Pretty n Pink Limited**
## **Notes to the Accounts for the year ended 31 August 2025**
## **Donated goods, facilities and services**
**Donated fixed assets** are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.
**Donated goods that are not fixed assets** are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.
In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.
If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.
The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.
The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in _'legacies and donations_ '. Goods donated for resale are included in _'Income from other trading activities'_
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.
**Donated services and facilities** (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.
All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.
## **Membership subscriptions**
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
16
## **Pretty n Pink Limited**
## **Notes to the Accounts for the year ended 31 August 2025**
_**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note 6.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Leasing and hire purchase contracts and commitments**
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the charity, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.
The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.
Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no endowment funds.
17
## **Pretty n Pink Limited**
## **Notes to the Accounts for the year ended 31 August 2025**
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 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 on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of financial instruments to the charity’s financial position.
## **5 Net surplus (or dificit) before tax in the financial year**
|The net surplus (or deficit) before tax in the financial year is stated after charging:-
Pension costs|**2025**
**£**
1,000|**2024**
**£**
2,968|
|---|---|---|
## **6 The contribution of volunteers**
The Charity operates with a team of three full time members of staff, a voluntary Board of Trustees and some 20 - 25 volunteers. The charity relies heavily on volunteers to enable it to sustain the services provided to patients and operate the “Pre-Loved” charity shop. The volunteers are invaluable to the operation of the charity shop at weekends to allow it to remain open.
The charity also has volunteers who give their time to provide services to patients for complementary therapies, counselling and provide emotional support when required. Without the help and support of volunteers, the charity could not sustain its support service or raise funds for the Support Fund. Arrangements are made with volunteers to cover any expenses they have in providing their time. They are not employed by the Charity and no contract regarding employment is in place.
## **7 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
**_Numbers of full time employees or full time equivalents_**
The average number of total staff employed in the year was|**2025**
**£**
80,298
1,000
**81,298**
**2025**
5|**2024**
**£**
64,524
2,968
**67,492**
**2024**
3|
|---|---|---|
18
## **Pretty n Pink Limited**
## **Notes to the Accounts for the year ended 31 August 2025**
## **8 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
## **9 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
|**10 Debtors**
Prepayments and accrued income
**11 Creditors: amounts falling due within one year**
Accruals
PAYE, NIC VAT and other taxes
Other creditors
**12 Income and Expenditure account summary**
**At 1 September 2024**
Transfers out for the year
At 1 September 2024
Surplus (or deficit) after tax for the year
Gift Aid donations made
**At 31 August 2025**
**13 No related party transactions**|**2025**
**£**
4,445
**2025**
**£**
1,996
3,108
6,534
**11,638**
**2025**
**£**
338,297
-
338,297
(63,176)
-
**275,121**|**2024**
**£**
9,536
**2024**
**£**
2,252
1,570
686
**4,508**
**2024**
**£**
360,117
(13,035)
347,082
(8,785)
-
**338,297**|
|---|---|---|
There were no related party transactions during the year.
## **14 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 August 2025**
Current Assets
Current Liabilities
**At 1 September 2024**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
286,759
(11,638)
**275,121**
**Unrestricted**
**funds**
**£**
342,805
(4,508)
**338,297**|**Designated**
**funds**
**£**
-
-
**-**
**Designated**
**funds**
**£**
-
-
**-**|**Restricted**
**funds**
**£**
-
-
**-**
**Restricted**
**funds**
**£**
-
-
**-**|**Total**
**Funds**
**£**
**286,759**
**(11,638)**
**275,121**
**Total**
**Funds**
**£**
**342,805**
**(4,508)**
**338,297**|
|---|---|---|---|---|
19
## **Pretty n Pink Limited**
## **Notes to the Accounts for the year ended 31 August 2025**
## **15 Change in total funds over the year as shown in Note 14 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Designated Revenue Funds
Designated Fixed Asset Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
Community Foundation Carers
**Total restricted funds**
**_Endowment funds:-_**|**Funds brought**
**forward from**
**2024**
**£**
338,297
-
-
-
**338,297**
-
-
**-**|**Movement in**
**funds in 2025**
**See Note 16**
**£**
(63,176)
-
-
-
**(63,176)**
-
-
**-**|**See Note 16**
**£**
**-**
**-**
**-**
**-**
**-**
-
-
**-**
**Transfers**
**between**
**funds in 2025**|**Funds carried**
**forward to**
**2026**
**£**
**275,121**
**-**
**-**
**-**
**275,121**
**13,035**
**-**
**13,035**|
|---|---|---|---|---|
## **16 Analysis of movements in funds over the year as shown in Note 15**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
Community Foundation Carers
The Halifax Foundation
ACB&CB Council
Main Grants
The Charities Trust|**Income**
**2025**
**£**
251,900
3,381
5,000
1,500
18,000
10,000
**289,781**|**Expenditure**
**2025**
**£**
(315,076)
(3,381)
(5,000)
(1,500)
(18,000)
(10,000)
**(352,957)**|**Other**
**Gains &**
**Losses**
**2025**
**£**
-
-
-
-
-
-
**-**|**Movement**
**in funds**
**2025**
**£**
**(63,176)**
**-**
**-**
**-**
**-**
**-**
**(63,176)**|
|---|---|---|---|---|
## **17 Ultimate controlling party**
For companies limited by guarantee, every member of the charity is obliged to contribute such amount as may be required not exceeding **£10** to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
20
## **Pretty n Pink Limited**
**Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **18 Donations, Grants and Legacies**
|**Donations, Grants and Legacies**|||||
|---|---|---|---|---|
||**Current year**|**Current year**|**Current year**|**Prior Year**|
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**Funds**|**Funds**|||
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**Donations and gifts from individuals**|||||
|Small donations individually less than £1000|63,781|-|**63,781**|45,493|
|Community Foundation Carers|-|3,381|**3,381**|50,535|
|The Halifax Foundation|-|5,000|**5,000**|7,000|
|Main Grants|-|18,000|**18,000**||
|The Charities Trust|-|10,000|**10,000**||
|Mayobridge Golf Club|6,908|-|**6,908**|5,235|
|Ann Marie Monaghan|6,536|-|**6,536**||
|Dympna & Sylvia|2,683|-|**2,683**||
|Ulidia College|2,500|-|**2,500**||
|Old Stone Vets|2,411|-|**2,411**||
|Orlaith Gibson|2,314|-|**2,314**||
|Monkstown Spartons AC|2,200|-|**2,200**||
|Lisburn Choir|2,127|-|**2,127**||
|City of Armagh REC|1,935|-|**1,935**||
|Bronagh McCourt|1,800|-|**1,800**||
|Nikki Abbott|1,800|-|**1,800**||
|Joleens Walk|1,735|-|**1,735**||
|Shankill Boys FC|1,620|-|**1,620**||
|Lily Graham|1,600|-|**1,600**||
|Ashley Lavery|1,542|-|**1,542**||
|Conor Quior|1,281|-|**1,281**||
|McCloskey Family|1,166|-|**1,166**||
|St Genevies School|1,062|-|**1,062**||
|Royal Mail|1,009|-|**1,009**||
|Down High School|1,000|-|**1,000**||
|DHL|1,000|-|**1,000**||
|Belfast International Airport|1,000|-|**1,000**||
|Kileen Orange Hall|1,000|-|**1,000**||
|Sharon Malcolmson|1,000|-|**1,000**||
|CFM|1,000|-|**1,000**||
|Kim Wilson||-|**-**|3,355|
|Bernie Walsh||-|**-**|21,500|
|Sharon McElroy||-|**-**|3,800|
21
## **Pretty n Pink Limited**
## **Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015**
|Sarah Murphy
Maxine Cussack
TES Group
Dungannon Golf Club
**18**
**Donations, Grants and Legacies ctd**
McCloskey Family
We Are Ghosts
Dolores Cunningham
Solo Boutique
Roe Park Golf Club
McGonigle Family
Mitie
Terex Omagh
Jillian Mackin
Calvin Brennan
Nit & Natters - Farmers Mart
Raymond Gilmore
Gerard French
John J Doyle
County Armagh Golf Club
CFM Magherafelt
Amy Whethers
GMC Hair
ACB&CB Council
**Total Donations, Grants and Legacies**
**Total public sector revenue grants**
**Total donations and gifts from**
**individuals**
**Revenue grants from government and**
**public bodies**|**Current year**
**Funds**
**2025**
**£**
**114,010**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
-
**-**|-
-
-
-
**Current year**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**36,381**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
1,500
**1,500**|**-**
**-**
**-**
**-**
**Current year**
**Total Funds**
**2025**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**150,391**
**Current year**
**Total Funds**
**2025**
**£**
**1,500**
**1,500**|1,535
2,000
200
8,353
**Prior Year**
**Total Funds**
**2024**
**£**
1,318
1,250
900
567
2,350
12,746
1,311
2,500
5,382
7,778
3,500
**188,608**
**Prior Year**
**Total Funds**
**2024**
**£**
-
**-**|
|---|---|---|---|---|
||||||
22
## **Pretty n Pink Limited**
**Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015**
|**Total Donations, Grants and**
**Legacies**
**A1**|**114,010**|**37,881**|**151,891**|**188,608**|
|---|---|---|---|---|
23
## **Pretty n Pink Limited**
**Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015**
## **19 Income from other, non charitable, trading activities**
|**Total from other activities**
**A3**
Income from fundraising events
Trading activities to raise funds for the
charity|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
58,265
79,625
**137,890**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**58,265**
**79,625**
**137,890**|**Prior Year**
**Total Funds**
**2024**
**£**
58,960
90,473
**149,433**|
|---|---|---|---|---|
## **20 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
**Total direct spending**
**B2a**
Defined contribution pension costs -
charitable activities
Gross wages and salaries - charitable
activities
Travel and Subsistence - Charitable
Activities
Temporary Staff - Charitable Activities|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
64,475
1,000
15,823
3,257
**84,555**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**64,475**
**1,000**
**15,823**
**3,257**
**84,555**|**Prior Year**
**Total Funds**
**2024**
**£**
**44,547**
**2,968**
**19,977**
**5,283**
**72,775**|
|---|---|---|---|---|
## **21 Expenditure on charitable activities- Grant funding of activities**
|**_Current Year_**
**Total grantmaking costs**
**B2c**
Grants made to individuals|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
142,483
**142,483**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
31,381
**31,381**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2025**
**2024**
**£**
**£**
**173,864**
**161,218**
**173,864**
**161,218**|
|---|---|---|---|
24
## **Pretty n Pink Limited**
## **Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015**
|**22**|**Support costs for charitable activities**|||||
|---|---|---|---|---|---|
|||**Current year**|**Current year**|**Current year**|**Prior Year**|
|||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**_Current Year_**|**Funds**|**Funds**|||
|||**2025**|**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
||**_Employee costs not included in direct costs_**|||||
||Training and welfare - staff|2,453|-|**2,453**|**1,191**|
||**_Premises Expenses_**|||||
||Rent payable under operating leases|20,000|6,500|**26,500**|**43,500**|
||Rates and water charges|584|-|**584**|**-**|
||Room Hire|-|-|**-**|**-**|
||Light heat and power|5,313|-|**5,313**|**4,174**|
||Cleaning and waste management|962|-|**962**|**834**|
||Property insurance|1,205|-|**1,205**|**1,221**|
||**_Administrative overheads_**|||||
||Telephone, fax and internet|2,634|-|**2,634**|**2,080**|
||Postage|4,182|-|**4,182**|**3,576**|
||Stationery and printing|487|-|**487**|**6**|
||Computer expenses|1,407|-|**1,407**|**1,357**|
||Advertising and marketing|5,500|-|**5,500**|**14,228**|
||Sundry expenses|36|-|**36**|**27**|
||Equipment,repairs,expenses and maintenance|5,645|-|**5,645**|**6,899**|
||**_Professional fees paid to the Auditor or Independent Examiner in addition to audit and_**|||||
||**_examination fees_**|||||
||As detailed in Note 23|810|_-_|**810**|**810**|
||**_Professional fees paid to advisors other than_**|**_the auditor or_**|**_examiner_**|||
||Other legal and professional|8,264|-|**8,264**|**9,887**|
||**_Financial costs_**|||||
||Bank charges|932|-|**932**|**1,506**|
||**Support costs before reallocation**|**60,414**|**6,500**|**66,914**|**91,296**|
||**_Less support costs reallocated to specific activities_**|||||
||To costs of raising funds|(60,414)|(6,500)|**(66,914)**|**(91,296)**|
|||||||
||**Total support costs - Current Year**|**-**|**-**|**-**|**-**|
||||||**-**|
25
## **Pretty n Pink Limited**
**Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015**
||**Unrestricted**|**Restricted**|**Total Funds**|
|---|---|---|---|
|**_Previous Year_**|**Funds**|**Funds**||
||**2024**|**2024**|**2024**|
|**_Employee costs not included in direct costs_**||||
|Training and welfare - staff|1,191|-|**1,191**|
|**_Premises Expenses_**||||
|Rent payable under operating leases|36,500|7,000|**43,500**|
|Light heat and power|4,174|-|**4,174**|
|Cleaning and waste management|834|-|**834**|
|Property insurance|1,221|-|**1,221**|
|**_Administrative overheads_**||||
|Telephone, fax and internet|2,080|-|**2,080**|
|Postage|3,576|-|**3,576**|
|Stationery and printing|6|-|**6**|
|Computer expenses|1,357|-|**1,357**|
|Advertising and marketing|14,228|-|**14,228**|
|Sundry expenses|27|-|**27**|
|Equipment,repairs,expenses and
maintenance|6,899|-|**6,899**|
|**_Professional fees paid to the Auditor or Independent Examiner in addition to audit and_**||||
|**_examination fees_**||||
|**_Professional fees paid to_**
**_Indeprendent Examiner_**|810|-|**810**|
|**_Professional fees paid to advisors_**||||
|Other legal and professional|9,887|-|**9,887**|
|**_Financial costs_**||||
|Bank charges|1,506|-|**1,506**|
|**_Support costs before reallocation_**|**84,296**|**7,000**|**91,296**|
|**_Less support costs reallocated to_**||||
|To costs of raising funds|(84,296)|(7,000)|**(91,296)**|
|**Total support costs - Prior Year**|**-**|**-**|**-**|
|The basis of allocation of costs between activities is|described under|accounting policies||
26
## **Pretty n Pink Limited**
**Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015**
## **23 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
1,080
**1,080**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**1,080**
**1,080**|**Prior Year**
**Total Funds**
**2024**
**£**
**1,020**
**1,020**|
|---|---|---|---|---|
## _**Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees**_
|Fees paid to the examiner's firm
**Total additional fees included in**
**support costs at Note 22**
**24**
**Total Charitable expenditure**
**_Current Year_**
Total direct spending
**B2a**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
810
**810**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
84,555
142,483
-
1,080
**228,118**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
31,381
-
-
**31,381**|**Current year**
**Total Funds**
**2025**
**£**
**810**
**810**
**Current year**
**Total Funds**
**2025**
**£**
**84,555**
**173,864**
**-**
**1,080**
**259,499**|**Prior Year**
**Total Funds**
**2024**
**£**
**810**
**810**
**Prior Year**
**Total Funds**
**2024**
**£**
**72,775**
**161,218**
**-**
**1,020**
**235,013**|
|---|---|---|---|---|
All the expenditure in the prior year was unrestricted.
27
## **Pretty n Pink Limited**
**Detailed analysis of income and expenditure for the year ended 31 August 2025 as required by the SORP 2015**
|**_Prior Year_**
Total direct spending
**B2a**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
72,775
161,218
-
1,020
**235,013**|**Prior Year**
**Prior Year**
**Restricted**
**Funds**
**Total Funds**
**2024**
**2024**
**£**
**£**
-
**72,775**
-
**161,218**
-
**-**
-
**1,020**
**-**
**235,013**|
|---|---|---|
## **25 Expenditure on raising funds and costs of investment management**
|**_Current Year_**
Cost of fundraising activities
Reallocated from support costs
**Total fundraising costs**
**B1**
**_Prior Year_**
Cost of fundraising activities
Reallocated from support costs
**Total fundraising costs**
**B1**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
26,544
60,414
**86,958**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
20,517
84,296
**104,813**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
6,500
**6,500**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
-
7,000
**7,000**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2025**
**2024**
**£**
**£**
**26,544**
**20,517**
**66,914**
**91,296**
**93,458**
**111,813**
**Prior Year**
**Total Funds**
**2024**
**£**
**20,517**
**91,296**
**111,813**|
|---|---|---|---|
28