Informlng Cholces Nl (Tradlng as ICNI) Ltd Company Llmltod by Guarant•• Stal•m•nt of Flnanclal Actlvltl•s (Includlng Incom• and •xwndltur• account) Year •nd•d 31 March 2023 2022 Unrnstricted Restricted funds funds Tot•1 fund• Totsl fufmts Dona1k8 and legaoes Charltabk actNit 319.267 319,986 292.725 7.718 T¢A•l Incom• 7.059 319.287 326.326 300,443 ExpenditUf8 on chan'lable aGtivilles Total •xp•ndl¢ur• 1,788 315.884 317,472 17.715 1,788 315.684 317.472 )7.71S N•t Incom1•xpdlIf•} and n•t rn0vwn In lund• 5,271 3,683 {7.272) R•conclllatlon of fund• TO rlS lywght fofward Totsl fvnd• carrl•d lorward 47.001 52,272 13,000 16,583 eo,(x11 68,855 87,273 60,CK11 The 8latement of financlal actNitl88 indudes all galn8 arKI1083 rerAjgnIs in the y•ar. All Inc¢)me and expendiiufe derive from conllnuiNJ activitle8. Th• nol•• on p•g•• 15 to 23 frym part ol thw• fln•Kll •taknts. 12
Infomilng Cholces Nl (fradlng as ICNI) Ltd Company Umltod by Guarant0• Stat•m•nt of Flnanclal Posltlon 31 March 2023 2023 2022 Deblor5 Cash at barth and in hand 13 7,855 84.485 92.361 92.340 94.295 Cr•dltor•: •mpunt• falllng du• vAthlTr on• y••r 14 23,485 68.855 25.294 69.001 Total ••••ts l•M curr•nt Il•bllltl•8 69,001 Crndltor•: amounts f•llln9 du• aft•r mor• than on• y••r 15 e8,855 80.001 Funds ol th• Gh•rfty Restrlcted funds Unrestrictwj funds 18,583 52.272 13,1KKI 47.001 T¢rt*l charliy fund• 17 68,855 eo,001 Th08e financthl Statements have been prnpwed In aCIanCe Ihe wovision$ applble to compan108 sub to the small )mPani, r8glme. Th089 financial 8talernents wwe apwoved by the board of trustees and aulhNis•d fry Issue on 15 November 2023, and ar• Sned on behalf of the boa by.. Dr A Slmp8on Trustee MrRGo Trustee Th• not•• pn p•g•• 15 to 23 ftym part of th••• flnMdAI •Iat•ffi. 13
Infornilng Cholces Nl (Tradlng as ICNI) Ltd Stat•m•nt of Cash Flows Y•ar •nd•d 31 March 2023 2022 C•#h fl¢M from opwallng acllvltl•• Nol IrKxJmel(expenditurn) (7.272) Adiustm8nts .. Inter payabl8 arKI slmM8r charges 51 2.189 (3,843) Trade and oth¢r debtors Trade and L¥editors 15.921) (6,9e6) (7.810) <4,436) (4.400) Cash generated from operations Interesl pald Net C48h used in operntlry activlties {661 (7,876) (51) (4.451) N•t d•cr•a•• In cuh and ¢4•h •qulv•l•nts Ca•h •nd cmh •qulval•nt• at b•glnnlng ol y•w Cmh cmh •qulv•l•nt• at •nd of y••r (7.876) 92.361 (4.451 96,812 92.361 Th• not•• on p•9•• 15 to 23 forni part of lInmd •tat•ThwAts. 14
Infomilng Cholces Nl (Tradlng as ICNI) Ltd Company Llmlt•d by Guarant Not•s to tho Flnanclal Statsm•nts Year endod 31 March 2023 The charity is a wblic benefrt entty and a wivate company limited by guararltee. fegistered in Northem Iroland and a reglstered chwty in Northern Ireland. The addre88 of the rggi8twed offte is 3rd Flo, Ascol House. 24-31 Shaftesbury Square. Belfast, 8T2 7DB, United KIryd. St•m•nt rf c¢>mplianG• These finanoal Slatements hav• Lwi w•pwed kn COMlanCe th FRS 102, Tho Flnarwl Rw)rtiThJ Standwd applicable in the UK and the Republic of Ireland,. the Statement of Recommended Practlce appltcable to charities preparlng Iheir accounts acuydance with the Flnancial Reporting Standard applicable in the UK and R•publK of Ireland (FRS 102) (Chants$ SORP (FRS 102)) and the Companies Act 2(. Accounllng pollcl•• 8a•l• ol pr•paratlon The financial Statements have been rxepwed on the hlsttyical cost basis. a8 M(xlifd ty the fev8luation of certain financial assets and liabllities arKJ Inv88tment prowdes measured at fair value through income or expendlluro. The finarthl statements are wepad in 8twling. whlch is the funcik>nal currency of the enllty. Golng conc•m Thwe 8r• no malerial uncertainties about th• charlty'$ ablllty to ntInUe. Judg•m•nl• key •our¢•• of •$On unc•rt•lnty The weparatlon of ihe Ilnancial stslements requlr•s rnanapmtnt to mak• judgwn•n18. e8ttmales and assumptions that affect tho amwnts reported. These estimates and Judgem8nts are ¢onUnualty reVIed and are based on exper6ence and other factors. irKludlng expectations of lutwe events thal are believed to be reasonable undgr the cIrmsL8nces. Fund •ccountln9 Urffestrth funds or• available for use at the d•1*) of th¢ trustees to fimthw any of the Oeslwated funds are unrestricted funds eamiark1 by the trustees fff parbcular fure prop¢t or cfflirnltment. Restrlcled fund8 are Subjected to re5triciions on their expondlture dedare(I by the donor or through the term8 of an appeal. and fall Into one of Iwo $ulth8es'. restrlctéd income funds or endow1 furxts. 15
Infomiing Cholces Nl (Tradlng as ICNI) Ltd c Umlt•d by Guarant•• Notss to tho Flnanclal Statem•ntS (cMdnu•dJ Yoar •nd•d 31 March 2023 A¢couirtln9 poltel•• In•d1 Incomlng r••ourc•s All irKomirKJ SOurCeS are included in the statement ol financial actNi8$ when éntitlernenl has passed to the chanty,. rt is probable that the economic benefii8 associated the transaction will I to the charity and the amount can be relobty measured. The followlrnJ wecifK polKles e appliod to lcur categories of inwne: i(Koff frorn donations ¢x grants is recognised when thwe is evidertt of •ntIllw to the glft, receipt is FxobaNe its amount can be measurod reliaw. lew IrKome is recogn188d vthon receipl B probable and entillamenl is •slAbllshed, Income from donated goods is measured at the falr value of the goods unless thls is Impract81 to mea8ure r•llably. in ¥thich case the valu8 is derived from the cost to the donor or the estimated regale value. l)onated facilities arnl 8ervics are recx)grK8ed in the accounts when rocelved rf the value can be reliably mea8ured. No amounts we Iruded for the contribullon of generdl volunteers. Income from contracts for the supply of servKes Is recognised with the delery of the ¢ontrd 8ervi(. This 18 dasslfied as unrastrlcted funds unless is a contractual requifernent fix rt to b8 spent on a partwlar wrp08e and retlmed rf unspent. in whlth case it may be regarded as restricted. Expenditure 18 recognised on an accrua18 basis as a liablllty is Incurred. Expendllure includes any VAT TAhich cannol be fulty fecovered. and is cla$sifd urttler headings of the slatement ol flnancial activrtl8S to whth It relates: experKllture on fal8ing funds indudes the costs of au fundrai8lng 8Ctivilies. events, non- chaTilatJle tradirg activlties, and th8 sale ol donated goods. experKlitwe on charitable activrti•8 Indudes 811 c08ts incurred by a <*arlty in urKlgrtakiNJ activities Ihat fixther Its charitable alms for ihe bernfit of Ils bonefKw, including tlYAe •upwt cos18 a1 costs relating to the govomance of the charity ap[ed lo charttable actsvltie8. othw •xpeThJilrQ includes all expenditure U1 18 rnlther related to faisirvJ fiJnd8 for the charty nor part of Sts expendllurè on charltablo actlvities. AII costs are all(Kated to expttUre caiagorm refto¢tlng Ihe use of Ihe resource. Th'rect costs attributable to 8 single aclivty are allocated dlreclty to that activty. Shared tA)sts are apporlmd betn the actlvits'es they contribute to on a reasonable, iustffiable and conslslent basls. FInGI1 In•trurn•nts A financial 888et or a financial liabllity is recognised only when the charty becomas a party to the contraclual wovlsions of the inslfumenl. BasK fmarrtial instruments are initdty re(x)gnis8d at tho amounl receivablo or pgyable Including y related Iransaction costs. 16
Infomilng Choicos Nl (Trading as ICNI) Ltd Company Llmlt•d by Guarant•e Not•s to th• Flnanclal Statoments (eontsm Year onded 31 March 2023 Accounting pollcl•• 1¢¢7nill Flnanclal in•trum•nts (conthu•dJ Current assets and current liabllities are subsequently measured al the cash or othw conswlerallon expedad to be paid or received and not discounted. Debt Instrumenls are subsequonuy measured al amortised Cost. Where investments in sreS are publidy trled or their fair value can OttVise be measured reliabty. the inveslmenl 18 P•ubsequently Measured at fair value with changes tn falr value recognised in income and expendrture. All other such inv8Stments subsequenlly measured al ¢ost1oss impaimienl. Other finandal instwments, Induding derivalives. are inttially reColS0d at fair value, unless paym1 for an asset 18 deferred Wond nomial business ternis (Y financed at a rale of Inter•st Ihat is nol a market rate. In wthich case the asset is measured at the present value of the luture payments dlscounted at a mwket rata of interest for a simllar debt instrument. Olher finala1 instruments are subsequenlly measured at falr value, with any changes recognised in the $tat•ment of fmancial actlvlties, wlth fv excoption of hedglry in8truments in a de8Vted trodging relatlonshlp. Filwla1 as$ that are measured at cost or arnortlsed cost are revknwTd far oblectlve evldence ol impaimient at the end of exh repo.n9 date. If ttrfr Is objecllve evlderKe of impaffment, an impalmth Ioss 18 recognmed under the approprf8te AdIng In tho stalemont ol finandal athllles in whh the Inat gakn was recognised. F all equlty Instruments regaTd1•88 of signillcance. and other financial ass•ts that are indivldualy slgnificanl, these are assessed individually for impalmient. Other financial assets are ellher assessad indivKlually or 0uped on Ihe b15 of similar rxedit rfsk char8cterisiK8. Any rever8als of impatrment are reca)gnlsed immedialely, to the extent that the rov•rsal does not r85uIt In a carrying amount of the finarKlal asset ihat exce8d8 what carrylng arnrJJnl %Uld have bean had the Impathient not previously been rwnised. D•lln•d contrlbutlon plan• ContributM)ns lo defined contribution plans aré recognised as an expense in the pwiod in %tKh related Servicé is provlded. Ftspaid contrtbulions are recognised as an asset to the extent Ihat th• prepayment lead to a reductKm in fvture payments or a cash refund. When contr1tlI0ns are nol expected to be gottled wholly wtlhln 12 months of th• erMI of the reports'ng date in which the ernployees render the rdaled 88fvice. the liability b measured on a discountgd wes•nt value basis. The unwinding ol tha dIsCnI Is rwiised as an expense in the pffd in wthich it ari8es. Llmlt•d by guarnnt•• The cA)mpany is an inc(xporated company limited by guarantee with charitable slatU8. The 11al10ty of Ihe members Is limited to £1 per membor. 17
Infornilng Cholces Nl (Tradlng as ICNI) Ltd Not•s to th• Flnanclal Stat•m•nts (¢onA¢ Y••r •nd•d 31 March 2023 DonaQlon8 and l•gacl•• Unrestricted Rastricled TfA•l Fund• Funds Funds Donatlon• Donations Departmenl of Health Pubfic Health Age Joseph Rowntree Charitabl• Trust Joseph Rowntree Charitable Trust (COL) Halifax Foundallon Ideas Fund OCN 58.647 159.032 52.885 11,024 58,847 159.032 52,685 11,024 34,571 2.808 319,287 34.571 699 319.986 Unrestrlcted Restrlcted Total Furmla Fund8 Funds 2022 Don•tl¢Jn• Donations 3,673 3,673 Grnnts Departm•ni of H•alth Public Health Age Joseph Rowntr8e Charitable Trust Joseph Rowntree Charitable Trust (COL) Halffax Foundation Ideas Fund OCN 58,647 156.5 58,847 156.W5 12.51K) 12,5 3,673 289,052 292.725 Unre8lrlcted Totsl Fund• UnMtri(Xed Total Funds Funds 2023 Funds 2022 Training 6.380 7.718 7.718
Inforniing Cholcos Nl (Tradlng as ICNI) Ltd C¢)mpany Limit•d by Guara Notes to th• Flnanclal Stat•m•nts Y•ar•nd•d 31 March 2023 Exp•ndttur• on Gharltbl• •¢tlvttl•• ty fvfid typ• Unrestricted Restricled T¢Jtsi Funds Funds Fur3 Speak8Y Jusl Ask Sexual Heallh Information & Advrce 27,800 64.641 64,591 56.649 98.403 27,800 64.641 64.591 58.649 100.191 Other charitable exwditure Support co•ts 1.788 1,788 315,884 317,472 Unrestrkted RestrKted Total Funds Funds Fw 2022 Speakeasy Jusl Ask Sexual Health InfcxmalK>n a Alfvic 19.232 77,1 80.483 57,803 85.312 19.232 77.1 57,803 89,407 Otrr charitth expendStur• supp co8ts 4.095 4.095 303.620 307,715 Exp•ndltur• on charftabl• •ctlvltl•• by •¢llvlty typ• ActNlties undwtsken dlrecty Support T¢)tal fimd• Total furKI costs 2023 2022 Sp•8ke8sy Ju81 Ask Sexual Hoalth Infrymalon & Advice 27.800 e4.641 64.591 56,649 ICX),191 313,872 27.800 64,641 64.$91 57.849 102.591 19.232 77,190 80,483 57,803 93.007 1,200 2,400 Olher charrtable expenditure 317,472 307.715 An•1¥ ol •upport costs Other charitable expeThJttufe 2023 Total 2022 GovwnarKe cosls 10. Audftor• r•mun•r*lon 23 Fges payable for the audit of the financial statements 19
Infornilng Cholces Nl (Tradlng as ICNI) Ltd Company Llmlt•d by Guarantao Not•8 to th• Flnanclal Statem$ (w¥thu• Year •nd•d 31 March 2023 11. Staff co•ts The total staff costs and •mrloy¢e beneffts for th• PtIng p•riod we analysed as frkn.. 2023 2022 Wag88 and salar Social 8urity costs Employer contribub'ons lo pension plans 198.346 11.580 4,513 189,702 13.482 4.221 214.419 207,405 The overago head count of emFloyees durlng the year was 8 (2022.. 7>. Th• average rwmber ol fthl-tirne equivaleni employaes durlryj Ihe year is analysed as follchys: 2f23 2022 No. Number of staff No •mth rewv&l employee benefits ol more than £60,OCrf) during the year (2022: NII). Key managemert PW8onnel indude all persons that have auttKKity arKI respon8ibllty for plannlng, dlrocln9 and controlllng tho actlvitie8 of the charity. The total compen58tion pald to key management personnel for swve8 yovided to the charty was £96.e01 (2022'£93.(X)9). 12. Tru•t•• r•mun•rallon and •xp•n• No remuneration or othw ts•n from employmenl wlth the Gharity or a rdat•d entty re recelved by the IJu8tee$. 13. D•b¢WS 2022 Trade debltys Prepayments and accrued IrKome 1,715 6,140 1,934 1,934 7,855 14. Cr•dttorn: arnounts lalllng du• wlthln on• y•*r 2023 2022 8,048 6.518 4.421 5,897 10,361 4,736 AccnJa18 and defwred income Soa'al security aNS other taxes 23,485 25,294 20
Infornilng Cholces Nl (Tradlng as ICNI) Ltd C¢xnp•ny Llmlt•d by Guarant•• Not•s to th• Flnanclal Stat•m•nts I¢7u•1 Y•ar •nd•d 31 March 2023 IS. Cr•ditorn: amount8 falllng du• aft•r mor• than on• ymr 2023 2022 oitw (xedilwJ D•fin•d witllbutlon plans Tho amount rwn1a in Income or expenditure as an expen80 in relation to dofined contf#xrtKJn n8 wa8 £4,513 (2022.. £4.221). 17. Analy•h ol ch•rftabl• lund• Unr••tri¢t•d funds At 1 Awll 2022 At 31 M*reh 2023 Irwme ExpeNlilwe G•neral funds 47.001 7,059 (1.788) 52,272 Al 31 March 1 WII 2021 Gener81 fund8 39,705 11,391 (4,095) 47.001 21
Infornilng Choices Nl (Trading as ICNI) Ltd Company Llmltad by Guarantee Not•s to th• Flnanclal Stat•m•nts (conkndj Year •nd•d 31 March 2023 17. Ana1$ of ch•Tftabl• fvnd• (conttftu•d) R•slrfd•d fund• Al 1 Wil 2022 At 31 Mwch 2023 Income ExperKllture Oewtment of Health Publlc Health ncy Joseph ROtree ctwItab Tnk8t Communlty Foundation Nl Halifax Foundation Ideas Fund OCN NI 58,647 159,032 63.709 158.647) (159.032) 157,849) (180) (6.500) (30,868) (2,808) (315,684) 4.543 10.403 2,277 34.571 6,180 13,OLK) 319,267 16,583 At 1 Aprll 2021 At 31 March 2022 Inrne Expendltwe Ihportrnnt ol Health Public Health AcY Joseph Rowntree Charitable Trust Communty FryJrKlatffi Nl Halifax Foundation Ideas Fund OCN NI 14,682 58.847 156.W5 (73.309) (156,905) 157.803) (2,820) (2.580) {10,223) 4,543 12,5 2,277 27,588 289.062 (303,820) 13,000 1& An•l• ol n•t a•••t• b•tw••n fund• UnrestrKted Re8trKted Fund• Fund8 Funds Curnnt a88els Crndrttys k¥eater than 1 year 52,272 16.583 68.855 52,272 16.$83 68.855 Unrestricted R•strlcted Tolal Funds Funds FurKIs 2022 Cuffent assets Credtrs wealer than l year 56.001 (9,000) 47,001 13,0(Kl 69.001 (9,lJ)O) ,001 13,000
Inforniing Cholces Nl (fradlng as ICNI) Ltd Not•s to th• Flnanclal Stat•m•nts {¢•th Y•ar •nded 31 March 2023 19. Analy$ of Chang•• In n•t d•bt At At 1 Aw 2022 Cash 31 IA•r 2a23 C3¥h at bar* and in harxl 92.301 (7.876) In c(xnmon many other tAnln8sso8 Lrf our slze and nalure our audltors 8S8lst fv chty to prepare and 3ubmtt retums to the tsx autlKYltles and 8s813t wilh the pr•wation of the financial 8tstemenls. 23