Informing Choices Nl (Trading as ICNI) Ltd Company Limited by Guarantee Statement of Financlal Activitles (including income and expenditure account) Year ended 31 March 2025 2025 Restricted funds Total fund8 Total funds 2024 Unrestrict8d funds Income and endowments Donations and legacies Charitable activities 589 7.846 412.543 413,132 7.846 357.484 13.360 Tolal Income 8,435 412,543 420,978 370,844 Expondlture Expenditure on charftable activlti88 Total expendlturo (4.154) (4.154) 397.779 393.625 348.118 397.779 393.625 348.118 N•t Incom• and n•t movomont In funds 12.589 14,764 27,353 22,726 Reconclllatlon of fvnd¥ Totsl funds brought forward Total funds carrlod forward 63,586 27,995 91,581 68,855 76,175 42,759 118,934 91,581 The statement of tlnanclal actlvltles Includes all galns and losses recognlsed In the year. All income and expenditure derlve from continuing activltles. The notes on pago8 12 to 19 form part of thoso financial statomonts.
Inforniing Choices Nl (Trading as ICNI) Ltd Company Limited by Guarantee Statement of Financial Posltlon 31 March 2025 2025 2024 Current ass•ts Debtors Cash at bank and in hand 13 32.412 105.477 8,127 100,253 137,889 108,380 Credltors: amounts falllng duo wlthln ona year Not currnnt assets 14 18.955 16,799 118,934 91,581 91,581 91,581 Total assets le$$ ¢urr•nt Ilabllltles 118,934 N•t assets 118,934 Funds of tho charlty Restrlcted funds Unrestrlcied funds 42,759 76,175 118,934 27,995 63,586 Total charlty funds 16 91,581 For lh8 year ending 31 March 2025 the charty was entitled to exemption from 8udit under sectlon 477 of the Companies Act 2006 relatlng to small companles. Directors, responslblllties: The members have not required the company to obtsln an audit of its financial Statements for the year in question in accordance with Section 476; The dlrectors acknowledge thelr respon81bllltles for complylng wlth the requlrements of Ihe Act wlth respect to accountlng records and the preparatlon of fln8ncial st8taments. These flnancial statements have been preparad in accordance wlth the provlsSons appllc8ble to companles subject to the Small companie8, regime. These flnanclal statements Vre approved by the board of trustees and authorlsed for issue on 25 November 2025, and are signed on behalf of the board by: Mr R Gowdy Trusl8e Mr L Allamby Trustee The notss on pagos 12 10 19 forni part of these flnanclal statements. 10
Informlng Choices Nl (Trading as ICNI) Ltd Company Limited by Guarant88 Statement of Cash Flows Yaar ended 31 March 2025 2025 2024 Cash flows from operatlng actfvltles N8t income 27,353 22,726 Adjustments for. Interest payable and slmllar charges Accrued income 51 (448} 79 (3,072) Changes In.. Trade and other debtors Trade and olher credFtors (24,285) 2,602 {272) (3,614) 15,847 Cash generated from operatk)ns 5,275 Interest pald Net cash from operatlng actlvitie8 (51) 5,224 (79) 15,768 Net Increase In cash and cash oqulvalents Cash and cash oqulvalents at beglnnlng of yoar Ca8h and cash oqulvalent8 at and of y•ar 5,224 100,253 15,768 84,485 100,253 105,477 Tho notos on pagos 12 to 19 forni part of th090 flnanclal statoments. 11
Informing Choices Nl (Trading as ICNI) Ltd Company Limited by Guarantee Notes to the Flnancial Statements Year ended 31 March 2025 General Inforniation The charity Is a public benefit entlty and a private company Ilmit8d by guarantee, reglstered In Northern Ireland and a reglster8d charity in Northem Ireland. The address of the registored office is 3rd Floor, Ascol House, 24-31 Shaftesbury Square, Belfast, BT2 7DB. United Kingdom. Statement of compllance These financial statements have been prepared In compliance wlth FRS 102, 'The Flnancial Reporting Standard appllcable in the UK and the Republic of Ireland,. the Statement of Recommended Practice appllcabla to charities preparSng their accounts in accordance with the Flnanclal Reporting Standard appllcable in th8 UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Cornpanie5 Act 2006. Accountlng pollcle• Ba818 of proparatlon The financlal statements have been prepared on Ihe hlstorical cost basis, a8 modlfied by the revaluation of certain flnancial assets and liabilities and investment properties measured at falr value through income or exp8nditure. The financlal statements are prepared In sterling. which Is the functlonal currency of Iha entity. Golng concern There are no material uncertainties about the charltys ability to continue. Judgements and key 80urces of esllmatlon uncertalnty Th8 preparatlon of the financlal Statements requires m8n8gement to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are contlnually reviewed and ar8 based on exparienca and other factors, Induding expectatlons of futur8 events that are bellev8d to be reasonable under th8 clrcumstances. Fund accounllng Unrestricted funds are avallable for use at the dlscretlon of the trustees to further any of the charlty's purposes. Designated funds are unrestricted funds 08rmarkad by the trustees for particular future project or commltrnent. Restricted funds are subjected to restrSctions on thelr expendiiure declared by the donor or through the temis of an appeal, and fall Into one of two sub-classes: restricted Income fvnds or endowment funds. 12
Informing Choices Nl (Tradlng as ICNI) Ltd Company Limited by Guarantee Notes to the Flnancial Statements {¢ondnuodJ Year ended 31 March 2025 Accounting policies {¢ontlnued) Incomlng resources All incoming resources are included in the statement of financlal 8Ctlvlties when enlitlement has passed to the charity; it is probable that the economic benefits assoclated wlth the transacllon wlll flow to the charity and the amount can be r81iably measured. The following spedfic pollcles are applied to particular categories of income: Income from donatlons or grants Is recognlsed when there Is evklence of entltlement to the glft, receipt Is probable and Its amount can be measured reliably. legacy income is recognlsed whan recelpt is probable and entitlement Is establlshed. Income from donated good8 Is measured at tho falr value of the goods unless thls Is Impractlcal to measure reliably, in which case the value Is derived from the cost to the donor or the estlmated resale value. Donated facilities and seNlces are recognlsed in the accounts when received if the value can be reliably measured. No amounts are Included for the contrlbutlon of general volunleers. Income from contracts for the supply of seNice8 Is recognised wlth the d811very of the contracted service. This is classified as unrestrlcted funds unless th8r8 15 8 contractual requirement for it to be spent on a particular purpose and r8turn8d if unspent, in which case it may be regarded as restrlcted. RourceS oxpended Expenditure is recognised on an accruals basis as a Ilabilty Is incurred. Expenditure includes any VAT whlch cannot be fully recovered. and is classffied under headings of the statement of financial actlvltles to whlch It relate8: 6xpenditur6 on raislng funds Indudes the costs of all fundraising activities, events, non- charltsble trading activities. and the sale of donated goods. expenditure on tharitable activities indudes 811 costs incurred by a charlty In undertaking actlvlties that further its charitable aims for the b8nefit of lis beneficlarles, including those support costs and costs relatlng to the govemance of the charlty apportioned to Gharltable activities. other expenditure Includes all expendlture that is neithar ralat8d to ralslng funds for the charty nor part of its expendlture on charltable actlvities. All costs are allocated to expenditure categories reflectlng the use of the resource. Direct costs attributable to a single activity are allocated directty to thal activity. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and conslstent basis. Flnancial Instruments A tlnanclal asset or a flnanclal Ilablllty Is recognlsed only when the charity becomes a party to the contractual provlslons of the instrument. Basic financial instrumenls are initially recognised at th8 amount r8ceivabl8 or payable including any related Iransaction costs. 13
Informing Choices Nl (Tradlng as ICNI) Ltd Company Limited by Guarantee Notes to the Financial Statements (¢ontsnu¢d) Year endad 31 March 2025 Accounting policios (continued) Flnanclal Instruments (Continued) Current assets and current liabilities are subsequently measur8d at the cash or other consideration expected to be pald or recelved and not discounted. Debt instruments are subsequently measured at amortlsed cosL Where Investments In shares are publlcly traded or thelr falr value can otherlvise be measured reliably, the investment is subsequently measured at falr value with changes in fair value recognlsed In Income and expendlture. All other such Investments are subsequ8ntty measured at cost less Impalment. Other financial instruments, includlng derlvatives, are Inltlally racognlsad at f8lr value, unles8 payment for an asset is deferred beyond normal buslness terms or financed at a rate of interest that is not a market rate. in whlch case the asset is measured at the present value of the future payments discounted at a market rate of InteSt for a similar debt instrument. Other flnanGial Instruments are subsequently measured at falr value, wlth any changes recognlsed In the 5tat8m8nt of financi818ctivities, with the oxception of hedglng instruments in a designated hedging relationship. Financial assets that are measured at cost or amorti88d cost are r8vlew8d for obJ8CtSve evldence of impairment at the end of each reporting date. If there is objectlve evldence of impalnnent, an Impaimient loss is recognised under Ihe appropriate headlng In tha Statement of financial activities In which the initial gain wa8 recognlsed. For all equity instruments regardless of SignifnCe, and other financial assets that are indlvidually slgnlficant, these are assessed IndSvidually for impaSrment. Other flnanclal assets are ether assessed individually or grouped on the basis of similar credlt rlsk characteristics. Any reversals of Impalrment are recognlsed immediately, to th8 extent that the r8V8rsal does not result in a carrylng amount of the flnanclal asset that exceeds what the carylng amount would have been had the Impairment not previously been r8cognised. Deflned ¢ontrlbutlon plan8 Contributions to deflned contrlbutlon plans are recognised as an expense In the perlod In whlch the related servlce is provlded. Prepald conlrlbutlons are recognlsed as an asset to the extent that the prepayment will lead to a reduction In future payments or a cash refund. l•Vhen contributions are not expected to be settled wholly wlthin 12 months of the end of the reporting date in which the employees render the related service. the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense In the period in whlch it arises. Llmited by guarantee The company is an incorporated company limited by guarante8 With charitable status. The liability of the members is limited to £1 per member. 14
Inforniing Choices Nl (Tradlng as ICNI) Ltd Company Limitad by Guarantee Notas to tho Financial Statsments (¢ondnuodJ Year ended 31 March 2025 Donations and legacies Unrestrlcted Funds Restricted Total Funds Funds 2025 Donatlons Donatlons 589 589 Grants Department of Health Public Health Agency Joseph Rowntree Charltable Trust Halifax Foundatlon Ideas FurKI The Fore 122,937 178,916 64,240 5,000 26,450 15,000 122,937 178,916 64,240 5,000 26,450 15,000 589 412,543 413,132 Unrestricted Fund8 Re8tr1cted Totsl Funds Funds 2024 Donatlonj Donatlon8 406 406 Grants Department of Health Publlc Health Agency Joseph Rowntree Charltable Twst Halifax Foundation Ideas Fund The Fore 84,324 164,941 58,400 84.324 164.941 58,400 49,413 49,413 406 357.078 357,484 Charltabla actlvltl Unrestrlcted Total Funds Unrestrlcted Total Funds Funds 2025 Funds 2024 Trainlng 7,846 7,846 13,360 13,360 15
Informing Choices Nl (Trading as ICNI) Ltd Company Limited by Guarantse Notes to the Financial Statemants (¢onllnuedJ Year anded 31 March 2025 Expendlture on Gharitable actmtles by fund type Unrestricted Funds Restricted Totsl Funds Funds 2025 Speakeasy Just Ask Sexual Health Inforniatlon & Advlce Advocacy Counselling Masculinity project Menopause project Talk Together Other Gharltabla expenditure 22,162 81,475 69,700 65,962 97,399 901 24,056 2,316 33.808 397,779 22,162 81.475 69.700 65.962 97,399 901 24,056 2.316 29.654 (4,154) (4,154) 393.625 Unrestricted Fund8 Restricted Total Fund8 Funds 2024 Speakeasy Just Ask Sexual Health Information & Advlce Advocacy Counselllng Mascullnlty 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 Expendlture on charltablo actlvltles by actlvlty typo Actlvltles undertaken Total fund• directly 2025 Total fund 2024 Speakeasy Just Ask Sexual Health Infonnatlon & Advl¢e Advocacy Counselling Masculinity project Menopause project Talk Together Other charitable expenditure 22,162 81.475 69,700 65,962 97,399 901 24,056 2,316 29,654 22,162 81.475 69.700 65.962 97.399 901 24.056 2.316 29.654 20,697 74,930 65,092 55,459 57,772 3.321 28.737 16.892 25.218 393,625 393,625 348.118 16
Informing Choices Nl (Trading as ICNI) Ltd Company Limited by Guarantee Notes to the Financial Ststements (conthiuodj Year ended 31 March 2025 Analysis of support costs Other charltable expendlture Total 2025 Totsl 2024 Govemance costs 3,000 3.000 3,000 2025 10. Independent examlnatlon fo0• 2025 2024 Fees payable lo the Independent examlner for: Independent examlnatlon of the finandal statements 3,000 3,000 11. Staff costs The total staff costs and employee banetlts for the reportlng period ar8 analysed 88 follows: 2025 2024 Wage5 and salaries Social security costs Employer contrSbutions to pensk)n plans 253,531 20,617 5,947 280.095 214,654 14,700 4,886 234,240 Th8 av8r8g8 h8ad count of employees durlng the year was 10 (2024: 8). The average number of full-tlme 8qulval8nt employees during tha year is analysed as follows: 2025 No. 2024 No. Number of staff 10 No employee recelved employee benetlts of more than £60,000 durlng the year (2024: NII). K•y Management P•rsonn•l Kay management personnel include all persons Ih8t have authority and responslblllty for plannlng, directing and controlllng the activities of the charity. The total compensation paid to key management personnel for Services provided to the charlty was £132,345 (2024:£98,797). 12. Trustee remuneratlon and oxp•nsoS No remuneration or other benefits from employment with the charity or a relaled enllty were received by the truslees. 17
Infomiing Choices Nl (Trading as ICNI) Ltd Company Llmlted by Guarantea Notes to tha Flnancial Statements (conthiuod) Year ended 31 March 2025 13. Debtorn 2025 2024 Trade debtors Prepayments and accrued income 32.412 1,283 32,412 8,127 14. Crodltors.. amounts falllng due wlthln one ar 2025 2024 Trade credltors Accruals and deferred Income Social securlty and other taxes 15,955 3,000 8,769 3,448 4,584 18,955 16,799 15. Penslons and other post rntlrement ne11 D•fin•d contrlbutlon plans The amount recognlsed In Incom8 or 6xp8nditure a8 an expense in relation to defined contribution plans was £5,947 (2024: £4,886). 16. Analys18 of charltabh funds Unrastrlcted funds At 1 Aprll 2024 At 31 March 2025 Income Expendlture General funds 63,588 8,435 4,154 76,175 At 1 Aprll 2023 At 31 March 2024 Income Expendlturo General funds 52,272 13,766 (2,452) 63,586 18
Informing Choices Nl (Trading as ICNI) Ltd Company Llmited by Guarantee Notes to the Financial Statements {conthiu•d) Yaar ended 31 March 2025 16. Analysis of Gharltabl• funds (¢ontlnued) Restrlcted funds At 1 April 2024 At 31 March 2025 Income Exp8nditure Department of Health Publlc Health Agency Joseph Rowntree Charitable Trust Halifax Foundallon Ideas Fund The Fora 3.786 901 13,344 122.937 178.916 64,240 5.000 26,450 15.000 (126,723) (174,238) (65,962) 5,579 11.622 5.000 10,042 10.516 (26.372) (4.484) (397.779) 27,995 412,543 42.759 At 1 Aprll 2023 Al 31 March 2024 Income Expendlture Department of Health Publlc Health Agency Joseph Rovmlree Charltable Tru8t Halifax Foundation Ideas Fund The Fore 84,324 184,941 58,400 {80,538) (164,040) (55,459) 3,786 9)1 13,344 10,403 8,180 49,413 (45,629) 16,583 357,078 (345,666) 27.995 17. Analy818 of nel assets betwe•n funds Unre8tr1cted Funds Restrlcted Total Funds Funds 2025 Current assets 76,175 42,759 118,934 Unrestrlcted Fund8 Restrlctsd Total Fund8 Funds 2024 Current assets 63,586 27,995 91,581 18. Anaty81s of chang0$ In net debt At At 1 Apr 2024 Cash flows 31 Mar 2025 Cash at bank and in hand 100.253 5,224 105,477 19