Company registration number.. N1678699 Charity registration number: 108305 PREGNANCY CHOICES CENTRE TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023 D N Robinson Limited
Pregnancy Choices Centre Contents Page Reference and Administrative Details Trustees. Report Independent Examiner's Report Statement of Financial Activities {including Income and Expenditure Account) 8alance Sheet Notes to the Financial Statements 8-11 The following pages do not form part of the Statutory accounts.. Detalled Statement of Financial Activities (including Income and Expenditure Account) 12
Pregnancy Choices Centre Reference and Administrative Details For The Year Ended 30 April 2023 Trustees Mr Tim Martin I resigned 16/02120231 Mrs Hannah Arnold Ms Daphne Mahon Ms Catherine Marcus (appointed 17/10120231 M5 Suzanne Ritchie lappoi nted 171 LO/20231 Mr lan Stewart Company Secretary Mrs Hannah Arnold Charity Number 108305 Company Number N1678699 Registered Office 17 Gray's Hill Bangor Down BT20 3BB Independent Examiner M Robinson FCCA CIOT D N Robinson Limited Chartered Certified Accountant 17 Gray's Hill Bangor County Down BT20 38B Page I
Pregnancy Choices Centre Company No. N1678699 Trustees, Report For The Year Ended 30 April 2023 The trustees present their report and the financial statements for the year ended 30 April 2023. Objectives and Activities Aims and Objertive5 The objectives of the Charity, as laid out In the governing document, are= l. The advancement of education in the subject of pregnancy and the termination of pregnancy and into the effects thereof upon women whether physical, medical or psychological. 2. The preservation and protection of women's health. 3. The provision of advice. counselling and assistance to women and their partners and families who are suffering from phy51cal or mental illness, distress or poverty during or as a result of pregnancy or following an abortion, miscarriage, cot death, still birth or lo55 Of a child or Sexual abuse. This support and all services offered are in accordance with the Christian Scriptures as set forth in the Holy 8ible. For the avoidance of doubt, the system of law governing the articles of association of the charity Is the law of Northern Ireland. Public Benefit The direct benefits which flow from purpose I Is that women will be offered free and accurate information with regard5 to all aspects ol their pregnancy and effects of terminations. This will be delivered by trained Practitioners in a caring and supporrive environment enabling women to make an Informed choice based on their individual circumstances. The direct benefits which flow from purpose 2 include improved health outcomes and reduced levels of stress and anxiety. The ultimate L)enefil will be a reduction in teenage pregnancies and a reduction in the spread of Sexually transinitted diseases. By offering accurate Information in a non- Judgmental environment that respects a woman's autonomy, allows and empowers them to make Informed decisions. The direct benefits which flow from purpose 3 Is Improving the standard of living of Individuals, reduction of confusion and distress. Clients will benefit from attending the centres as they will receive genuine support and care. This is turn will lead to a benefit to society as a whole. Support offered can be emotional and practical and can support the woman, their partner and /or families. We intend to demonstrate the above benefits from acquiring and collating research and experiences from clients and through feed back forms. In time we will be able to highlight the benefits through statistics provided by the Public Health Agency and the Northern Ireland Statistics and Research Agency. Through careful record keepin9 and quotes from clients, we will in time be able to demonstrate the benefits of the counselling service and support provided. There Is no harm arising from any of our purposes. The char1ty's beneficiarie5 are primarily women, regardless of faith or no faith. age, skin colour. gender, sextsal or orientation. We will In no way discriminate and our service Is impartial and available for all women and their partners who are facing an unplanned or crisis pregnancy or following all types of baby loss. There is no private benefit of any form flowing from any of the above purposes. All counselling and support is provided free of charge to all clients. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 20 1 I to have due regard to the Charity Commission's guidance on public benefit. Achievements and Pertormance Main Achievements The charity was established through the efforts of Mr. Tim Martin and Mrs. Hannah Arnold and in collaboration with Pregnancy Centres Network which operates throughout the United Kingdom. We are deeply Indebted to Tini and Hannah for their compassion and prolonged efforts to make this charity a reality. The Private Limited Company was registered with Companies House on 22nd April 2021 and then registered with the Charity Commission for Northern Ireland on 2 1st September 2021. Before the charity could become active there was a requirement for the potential practitioners to undergo quite demanding instruction in order to deliver the services offered in a professional manner. Although the Initial contacts with tlie leaders of the Pregnancy Centres Network had been in person, the completion of the training was carried out U51ng an online pSatform. The charity officially launched in September 2022 with a well attended gathering held in Hope Church, Hillsborough. The charity has two centres. one in Belfast and one in Enniskillen. Each centre has a 'Centre Leader. and a number of practitioners, each contactable by phone or email. Other practitioners are located in different areas of the province and these would be available to work with clients locally although their activities would be overseen by either of the centre leader5. .CONTINUED Page 2
Pregnancy Choices Centre Trustees, Report (continued) For The Year Ended 30 April 2023 Main Achievements continued PCC made the decision to invest in a professionally developed website and cornmissioned MCC Computers Ltd to produce the site. The Trustees of PCC contributed Ideas to the project and are more than happy with the result, especially the logo that wa5 created. Obtaining insurance posed a challenge initially but we are grateful to TL Dallas for providing the necessary cover. As of present PCC does not have any premises of its own so is dependent upon the goodwill of churches or other entities in different areas to allow the use of their premises as required. We have secured ègreements with churches in Belfast and Enniskillen for this purpose. In February 2023 Tim Martin officially resigned as a Director of the charity as he had taken on the role of assisting the establishment of a new church congregation. We very much appreciate the time and effort Tim had dedicated to Pregnancy Choices Centre and he continues to be a valuable support to the work. In March we received two generous donations toward the work. A Pregnancy Centre in Nottinghatn was closing and gifted almost £500 to PCC on 14th. 10 days later we received the very kind donation of almost £3,300 from Evangelical Alliance and Both Lives Matter. Also in March we had our first contact from a potential client. This was responded to by a practitioner in Belfast who carried out the session over the phone. The client later responded vvith text message stating her appreciation and informing the practitioner thèt She had had a good discussion with her husband and was settled a5 to her plans. It Is not our policy or procedure to ask clients to state the plans that they have decidecj upon. Our practitioner is a qualified and experienced counsellor who had undergone training in relation to dealing with adults at risk of harm. Financial Review Financial Position The Statement of Financial Activitie5 set oLJt on page 5 shows income for the year of £ 13, 155. Expenditure for the year totalled £6,280 showing a surplus of £6,875. This brings the unrestricted funds to £6,875 at 30 April 2023. Reserves Policy The Directors. aim to maintain sufficient free reserves to enable the Charity to maintain its charitiable activitie5 as Its current level. Structure Governance and Management Governing Document The Organ15ation is a charitable company limited by guarantee, incorporated on 22 April 2021. The charitable company was established under a Memorandum of Association which establised the objects and powers of the charitable company and Is governed by these articles. In the event of the company being wound up, members are required to contribute an amount not exceeding £ l. The charitable company was grènted charitable status by the Nl Charity Commission on 21 September 202 1 and it's charity reference is 108305. Trustee Selection Methods The board of trustees make-up is reviewed on a regular basis to ensure skills, knowledge and experience meets the needs of the charitable company. Any person who is willing to act as a trustee may be appointed by an ordinary resolution or by the decision of the directors. Page 3
Pregnancy Choices Centre Trustees, Report (continued) For The Year Ended 30 April 2023 Statement of Trustees, Responsibillties The trustees (who are also the directors of Pregnancy Choices Centre for the purposes of company law) are responsible for preparing the Trustees. Report and the financial statement5 in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accouriting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial staterllent unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the ir)coming resources and application of resources, including the Income and expenditure, of the charitable company for that period. In prepar1ng the financial statements the trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charity SORP,. make judgnients and accounting estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis Ljnless It is inappropriate to presume that the company will contlnue In business. The trustees are responsible for keeping adequate accounting records wh1ch disclose wlth reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companie5 Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the preveiition and detection of fraud and other irregularitie5. The trustee5 are responsible for the maintenance and Integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination ol financial Staterneiits may differ from legislation in other jurisdictions. Small Company Rules This report l)as been prepared In accordance with the special provisions relating to companies subject to the Small companies re9ime within Part 15 of the Companies Act 2006. The trustees, report was approved by the board of trustees and signed on its behalf by.. Mr lan Stewart Trustee 1310412026 Page 4
Pregnancy Choices Centre Independent Examiner's Report to the Trustees of Pregnancy Choices Centre For The Year Ended 30 April 2023 I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2023. Responsibilities and Basis of Report As the charity trustees of the Company land also Its directors for the purposes of company lawl, you are responsible for the preparation of the accounts In accordance with the requirements of the Companies Act 2006 {"the 2006 Act"). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act aiid are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under sertion 145{5) (b) of the 2011 Act. Independent Examiner'5 Statement I have completed my examination. I confirm that no matters have come to my attention in connertion with the examination giving me cause to believe.. l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view. which Is not a matter considered as part of an Independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparirTrg their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn In thi5 report in order to enable a proper understanding of the accounts to be reached. M Robinson FCCA CIOT 1310412026 D N Robinson Limited Chartered Certified Accountant 17 Gray's Hill Bèngor County Down BT20 3BB Page 5
Pregnancy Choices Centre Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 April 2023 2023 Unrestricted funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 13,155 EXPENDITURE ON: Charitable activities.. Charitable activities (6,2801 NET INCOME 6,875 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 6,875 Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6,875 The notes on pages 8 to I I form part of these financial statements. Page 6
Pregnancy Choices Centre Balance Sheet As At 30 April 2023 2023 Unrestricted funds Notes CURRENT ASSETS Casli at bank and in hand 7,235 7,235 Creditors: Amounts Falling Due Within One Year 13601 NET CURRENT ASSETS {LIABILXTIES) 6,875 TOTAL ASSETS LESS CURRENT LIABILITIES 6,875 NET ASSETS 6,875 FUNDS OF THE CHARITY Unrestricted Funds 6,875 TOTAL FUNDS 6,875 For the year ending 30 April 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small corn panies. The merr)bers have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge thelr responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared In accordance with the provisions applicable to companles subject to the small companies regime. On behalf of the board Mr lan Stewart Trustee 1310412026 The notes on pages 8 to I I form part of these financial statements. Page 7
Pregnancy Choices Centre Notes to the Financial Statements For The Year Ended 30 April 2023 General Information Pregnancy Choices Centre is a company limited by guarantee, incorporated in Northern Ireland, registered number N1678699 and registered charity number 108305. The registered office is 17 Gray's Hill. Bangor, Down, BT20 3BB. 2. Statement of Compliance The financial statements have been prepared in accordance with the Charities SORP {FRS 102) "Accounting and Reporting by Charities.. 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 IFRS 1021 (effective l January 20 191" Financi31 Reporting Standard 102 "The Financial Reporting Standard applicable In the UK and Republic of Ireland" and the Companies Act 2006. Accounting Policies 3.1. Basis of Preparation of Financlal Statements The financial statements have been prepared under the historical cost convention. The charitable company is a Public Benefit Entity as defined by FRS 102. 3.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions The charitable company ha5 taken advantage of the following disclosure exemption5 in preparing these financi61 statement5, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland": the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 Id),. the requirements of Section I l Financial Instrufflents paragraphs 11.42, 11.44, 11.45, 11.47, 11.48 (a) I iiil, 11.48 (a} liv), 11.48 Ib) and 11.48 {c),' the requirements of Section 12 Other Financial Instruments Issues paragraphs 12.27. 12.29 (a}, 12.29 Ibl, 12.29A and 12.30. 3.3. Going Concern Dlsclosure The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern. 3.4. Significant judgements and estimations 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. 3.5. Fund Accounting Unrestricted funds can be used in accordance with the charitable objertives at the discretion of the trustees. Designated fndS comprise unrestricted funds that have been set aside by the trustees for a specific purpose. 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. Page 8
Pregnancy Choices Centre Notes to the Financial Statements (continued) For The Year Ended 30 April 2023 3.6. Incoming Resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity., It 15 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 ère applied to porticulèr categories of income.. income from donation5 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 recogriised 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 arTrd services are recognised In the accounts when received if the value can be reliably measured. No amounts are iiicluded 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 classifed as unrestricted funds unle55 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 as restricted. 3.7. Resources Expended Expenditure is recognised on an accrLJa15 basis a5 a liability is Incurred. Expenditure includes and VAT which cannot be lully recovered, and Is classifiecs under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the cost5 of all fundraising activities, events, non-charitable trading activites, and the sale of donated goods. expenditure on charitable activites includes all costs incurred by a charity in undertaking activities that further its charitable aims 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 no part of Its expenditure on charitable activite5. 3.8. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less èccumulated depreciation and any accumulated impairment losses. Depreciation Is provided at rates calculated to write off the cost of the fixed assets, less their estimated residuol value, over their expected useful lives on the following bases- Fixtures & Fittings 200/0 reducing balance 3.9. Cash and Cash Equivalent5 Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liouid Investments that mature in no more than three months from the date of acquisition and re readily convertible to a known amount of cash with insignificant risk of change In value, and bank overdrafts. Income from Donations and Legacies 2023 Unrestrirted funds Donations and gifts Grants 2,955 10,200 13,155 Page 9
Pregnancy Choices Centre Notes to the Financial Statements (continued) For The Year Ended 30 April 2023 Analysis of Expenditure 2023 Support costs (see note 61 Charitèble activities 6,280 Support Costs 2023 Charitable activities General administration 5,920 360 Governance costs 6,280 Average Number of Employees Average number of employees during the year was.. NIL Creditors: Amounts Falling Due Within One Year 2023 Accruals and deferred income 360 Movement in Funds A5atlMay 2022 Asat30 April 2023 Income Expenditure Unrestricted funds General.. General unrestricted fund 13,155 16,280} 6,87S Total funds 13,155 16,2801 6,875 10. Transactions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current year. No trustee expenses have been incurred. 11. Related Party Disclosures There have been no related party transactions in the reporting period that require disclosure. Page 10
Pregnancy Choices Centre Notes to the Financial Statements (continued) For The Year Ended 30 April 2023 12. Company limited by guarantee The company Is limited by guarantee and has no share capital. Every fflember of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. Page 11
Pregnancy Choices Centre Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 April 2023 2023 Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Donation5 and gifts Grants 2,955 10,200 13,155 13,155 EXPENDITURE ON: Charitable Activities: Charitable activities Insurance 15961 15,2541 1701 13601 Advertising and marketing costs Telecommunication5 and data costs AcLoui)tancy fees 16,2801 16,280) NET INCOME 6,875 Page 12