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 V￿re 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.
R￿ourceS 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
be￿een 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 Inte￿St 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 Signif￿nCe, 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