Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantee
Ststsment of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
fund5 Total funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
406
13,360
357.078
357,484
13,360
319,966
6,360
326,326
Total income
13,766
357,078
370,844
Expendlture
Expendtture on charitable activities
Total expendlture
2,452
345,666
348,118
317,472
317,472
2,452
345,666
348,118
Net Income and net movement in funds
11,314
11.412
22,726
8,854
Reconclllatlon of funds
Total funds brought forward
Total funds carrled forward
52,272
16,583
68,855
91,581
60,001
68,855
63,586
27,995
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 10 to 17 forni part of these financlal statements.

Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantee
ststement of Financial Position
31 March 2024
2024
2023
Noto
Current assots
Debtors
Cash at bank and in hand
14
8,127
100,253
7,855
84,485
108,380
92.340
Credltors: amounts falling due within one year
Net current assets
15
16,799
23,485
68,855
68,855
91,581
91,581
Total assets less current liabllities
Net assets
91,581
68,855
Funds of the charlty
Restricted funds
un￿strICted funds
27,995
63,586
91,581
16,583
52,272
68,855
Total charlty funds
17
For the year ending 31 March 2024 the charity was entitled to exemption trom audit under section 477
of the Companies Act 2006 relating to srnall companles.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Actwith
respect to accounting records and the preparats'on of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 27
November 2024, and are signed on behalf of the boa
Dr A Simpson
Trustee
MrRGow
Trustee
Tho notes on pages 10 to 17 form part of these financial statements.

Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantee
ststement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from operatlng activitles
Net income
22,726
8,854
Adjustments for..
Interest payable and similar charges
Accrued income
79
(3,072)
66
(3,843)
Changes in..
Trade and other debtors
Trade and other creditors
(272)
(3,614)
15,847
(5,921)
(6,966)
(7,810>
Cash generated from operations
Interest paid
Net cash froml(used in) operating activities
(79)
15,768
{68)
(7,876)
Net Increa8elldecrea80) In cash and cash equlvalents
Cash and cash equivalents at beginnlng of year
Cash and cash equlvalents at end of year
15,768
84,485
100,253
(7,876)
92,361
84,485
The notss on pages 10 to 17 forni part of these financlal statements.

Informing Choices Nl (Trading as ICNI) Ltd
Company Limitsd by Guarantse
Notes to the Financial Ststements
Year ended 31 March 2024
General infomiation
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 3rd Floor, Ascot House, 24-31 Shaftesbury Square, Belfast, BT2 7DB, United Kingdom.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable In the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP {FRS 102)) and the Companies Act 2006.
Accountlng policies
Basls of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at falr
value through income or expenditure.
The financial ststements are prepared in sterling, which is the functional currency of the ents-ty.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estlmation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors. including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment
funds.
10

Informing Choices Nl (Trading as ICNI) Ltd
Company Limitad by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounting policies (continued)
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded a5 restricted.
Resourcos expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement offinancial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aim5 for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic fi'nancial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
11

Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (conllnuedj
Year ended 31 March 2024
Accounting policies fconllnued)
Financial Instruments (contlnued)
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significan￿, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that eX￿edS what the carrying amount would
have been had the impairment nol previously been recognised.
Deflned contrlbutlon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
Limited by guarantee
The company is an incorporated company limited by guarantee with charitable status. The liability
of the members is limited to £1 per member.
12

Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantaa
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Donauons and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donats'ons
406
406
Grants
Department of Health
Public Health Agency
Joseph Rowntree Charitable Trust
Joseph Rowntree Charitable Trust (COL)
Halifax Foundation
Ideas Fund
OCN NI
84,324
164,941
58,400
84,324
164,941
58,400
49,413
49,413
406
357,078
357,484
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donatlons
Donations
699
699
Grants
Department of Health
Public Health Agency
Joseph Rowntree Charitsble Trust
Joseph Rowntree Charitable Trust (COL)
Halifax Foundation
Ideas Fund
OCN NI
58,647
159,032
52,685
11,024
500
34,571
2,808
319,267
58,647
159,032
52,685
11,024
500
34,571
2,808
319,966
699
Charitsble activities
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Training
13,360
13,360
6,360
6,360
13

Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantee
Notes to the Financial Ststements {contlnued)
Year ended 31 March 2024
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Speakeasy
Just Ask
Sexual Health Information & Advi
Advocacy
Counselling
Masculinity project
Menopause project
Talk Together
Other charitable expenditure
20,697
74,930
65,092
55,459
57,772
3,321
28,737
16,892
22,766
20,697
74,930
65,092
55,459
57,772
3,321
28,737
16,892
25,218
348,118
2,452
2,452
345,666
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Speakeasy
Just Ask
Sexual Health Information & Advice
Advocacy
Counselling
Masculinity project
Menopause project
Talk Together
other charitable expenditure
27,800
64,641
64,591
57,849
18,716
2,000
10,148
20,520
49,419
315,684
27,800
64,641
64,591
57,849
18.716
2,000
10,148
20,520
51,207
1,788
1,788
317,472
Expenditure on charitable activities by activlty typo
Activities
undertaken Total funds
directly
2024
Total fund
2023
Speakeasy
Just Ask
Sexual Health Information & Advice
Advocacy
Counselling
Masculinity project
Menopause project
Talk Together
Other charitable expenditure
20,697
74,930
65,092
55,459
57,772
3,321
28,737
16,892
25,218
348.118
20,697
74,930
65,092
55,459
57,772
3,321
28,737
16,892
25,218
348,118
27,800
64,641
64,591
57,849
18,716
2,000
10,148
20,520
51,207
317,472
14

Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (cofttinuedl
Year ended 31 March 2024
Analysis of support costs
Other
charitable
expenditure Totsl 2024 Total 2023
Govemance costs
3,000
3,000
3.600
10. Audltors remuneration
2024
2023
Fees payable for the audit of the financial statements
3,600
11. Independent examination fees
2024
2023
Fees payable to the independent examiner for,.
Independent examination of Ihe financial statements
3,000
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
214,654
14,700
4,886
234.240
198,346
11,560
4,513
214,419
The average head count of employees during the year was 8 (2023.. 8). The average number of
full-time equivalent employees during the year is analysed as follows..
2024
2023
No.
No.
Number of staff
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning,
directing and controlling the activities of the charity. The total compensation paid to key
management personnel for seNices provided to the charity was £98,797 (2023'.£96,801 ).
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
15

Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
14. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
6,844
1,283
1,715
6,140
8,127
7,855
15. Creditors: amounts falling due wlthin one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
Other credrtors
8,769
3,446
4,584
8,046
6,518
4,421
4,50Q
23.485
16,799
16. Pen8ions and other post retirement beneflts
Deflned contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £4,886 (2023.. £4,513).
17. Analysis of charitable funds
Unrestricted funds
At
1 Aprll 2023
At 31 March
2024
Income Expenditure
General funds
52,272
13,766
(2,452)
63,586
At
1 April 2022
At 31 March
2023
Income Expenditure
General funds
47,001
7,059
(1,788)
52,272
16

Informing Choices Nl (Trading as ICNI) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (c¢)ntlnued)
Year ended 31 March 2024
17. Analysis of charitable funds (conunued)
Restrlcted funds
At
1 April 2023
At 31 March
2024
Income Expenditure
Department of Health
Public Health Agency
Joseph Rowntree Charitable Trust
Community Foundation Nl
Halifax Foundation
Ideas Fund
OCN NI
84,324
164,941
58,400
180,538)
(164,040)
(55,459)
3,786
901
13,344
10,403
6,180
49,413
(45,629)
9,964
16,583
357,078
(345,666)
27,995
At
1 April 2022
At 31 March
2023
Income Expenditure
Department of Health
Public Health Agency
Joseph Rowntree Charitable Trust
Community Foundation Nl
Halifax Foundation
Ideas Fund
OCN NI
58,647
159.032
63,709
{58,647)
(159,032)
(57,8491
{180)
(6,500>
(30,668)
{2,808)
(315,684)
4,543
180
6,000
2.277
10,403
500
34,571
2,808
319,267
6,180
13,000
16,583
18. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Current assets
63,586
27,995
91,581
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Current assets
52,272
16,583
68,855
19. Analysls of changes in net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
84,485
15.768
100,253
17