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
Dona1k￿8 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 Incom￿1•xp￿dlI￿f•} and n•t
rn0vwn￿ In lund•
5,271
3,683
{7.272)
R•conclllatlon of fund•
TO￿￿ ￿r￿lS 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 arKI108￿3 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•Kl*l •takn*ts.
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 aCI￿anCe Ihe wovision$ appl￿ble 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• S￿ned 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 COM￿lanCe ￿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(xlif￿d ty the
fev8luation of certain financial assets and liabllities arKJ Inv88tment prowdes measured at fair
value through income or expendlluro.
The finarthl statements are wep*ad 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 reVIe￿d and are based on exper6ence and other factors. irKludlng expectations of
lutwe events thal are believed to be reasonable undgr the cIr￿msL8nces.
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 eamiark￿1 by the trustees fff parbcular fu￿re 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 endow￿1
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•• I￿n￿￿￿•d1
Incomlng r••ourc•s
All irKomirKJ ￿SOurCeS are included in the statement ol financial actNi￿8$ 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 ￿lcu￿r 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
Impract￿81 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 8ervic*s are recx)grK8ed in the accounts
when rocelved rf the value can be reliably mea8ured. No amounts we Ir￿uded for the
contribullon of generdl volunteers.
Income from contracts for the supply of servKes Is recognised with the del￿ery of the
¢ontr*d 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$sif*d 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 a￿1 costs relating to the govomance of the charity ap[￿ed lo charttable
actsvltie8.
othw •xpeThJil￿rQ includes all expenditure U￿1 18 rnlther related to faisirvJ fiJnd8 for the charty
nor part of Sts expendllurè on charltablo actlvities.
AII costs are all(Kated to exp￿￿ttUre 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
bet￿n the actlvits'es they contribute to on a reasonable, iustffiable and conslslent basls.
FIn￿GI￿1 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¢¢7n*i*ll
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 s￿reS are publidy tr*led or their fair value can Ott￿Vise 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 reCo￿lS0d at fair value, unless
paym￿1 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 fina￿la1 instruments are subsequenlly measured at falr value, with any changes recognised
in the $tat•ment of fmancial actlvlties, wlth fv excoption of hedglry in8truments in a de8V*ted
trodging relatlonshlp.
Filw￿la1 as￿$ that are measured at cost or arnortlsed cost are revknwTd far oblectlve evldence
ol impaimient at the end of exh repo￿.n9 date. If tt￿rfr Is objecllve evlderKe of impaffment, an
impalmth Ioss 18 recognmed under the approprf8te ￿AdIng In tho stalemont ol finandal athllles
in wh*h 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 b￿15 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 contr1t￿lI0ns 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 dIsC￿nI Is rwiised as an expense in the
pff￿d in wthich it ari8es.
Llmlt•d by guarnnt••
The cA)mpany is an inc(xporated company limited by guarantee with charitable slatU8. The 11al￿10ty
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 (¢on*A*¢
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 Gharlt*bl• •¢tlvttl•• ty fvfid typ•
Unrestricted Restricled T¢Jtsi Funds
Funds
Fur￿3
Speak8￿Y
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
Otr*r 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• ￿P￿tIng p•riod we analysed as frkn..
2023
2022
Wag88 and salar
Social 8￿urity 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 swv*e8 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. Ana￿1$ 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 RO￿￿tree 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
In￿rne Expendltwe
Ihportrnnt ol Health
Public Health A￿cY
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