Company registration number.. N1678699 Charity registration number.. 108305 PREGNANCY CHOICES CENTRE TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 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) Balance Sheet Notes to the Financial Statement5 8-11 The following pages do not form part of the statutory accounts.. Detailed Statement of Financial Activities (including Income and Expenditure Account)
Pregnancy Choices Centre Reference and Administrative Details For The Year Ended 30 April 2024 Trustees Mrs Harinah Arriold Ms Daphne Mahon Ms Catherine Marcus lappointed 17/10120231 Ms Suzanne Ritchie {appointed 17110120231 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 2024 The trustees present their report and the financial statements for the year ended 30 April 2024. Objective5 and Activities Aims and Objectives The objectives of the Charity, as laid out in the governing document, are- l. The advancement of educalion in the subject of pregnancy and the temiination 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 partriers and families who are suffering fro physical or mental illne55, distress or poverty during or as a result of pregnancy or following an abortion, miscarriage, cot death, still birth or loss 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 Bible. 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 l is that women will be offered free and accurate information with regards to all aspects of their pregnancy and effects of terminations. This will be delivered by trained Practitioner5 in a caring and supportive environment enabling women to make an informed choice based on their individual circumstances. The direct benefits which flow from purpose 2 include improved health oulcomes and reduced levels of stress and anxiety. The ultimate benefit will be a redurtion in teenage pregnancies and a reduction in the spread of sexually transmitted diseases. B y offering accurate information in a non- J"udgmental environment that respects a woman's autonomy, allows and empowers them to make Informed decisions. The d1ct 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 siJPPOrt the woman, their partner and lor families. We intend to demonstrate the above benefits from aequiring and collating research and experience5 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 keeping 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 charity's beneficiaries are primarily women. regardless of faith or no faith. age. skin colour. gender, sexual 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 2011 to have due regard to the Charity Commission's guidance on public benefit. Achievements and Performance Main Achievements The early part of this reporting penod was imparted by ill health on the part of two of the Trustees. The Secretary had an ongoing medical condition and our Chairman was hospitali5ed and required surgery. As part of our ongoing publicity and development of our website it Was decided to purchase an excellent video presentation developed by Amber Crisis Pregnancy in England and to have the voices dubbed over in a local accerit. This can now be accessed by vissting our website. In June we received a request from a GP surgery in County Down asking how someone might access our Post Abortion Services. The relevant Information was given but there was no further contact in relation to this matter. In January we received a request for potential assistance with an expected still - birth situation and we offered to provide such assistance a5 might needed. Again, there were no further development with this call. In March our Centre Manager for Enniskillen made the decision to step down from her role and her snvolvement In PCC. She did so while wishing every blessing for the future. We greatly appreciate the work that Andrea had carried out in the development of PCC and in its implementation over the preceding eighteen months. Also In March we started a dialogue with experienced cri515 pregnancy practitioners associated with Pregnancy Centres Network in order to learn from their experiences of establishing and developing this work. Page 2
Pregnancy Choices Centre Trustees. Report (continued) For The Year Ended 30 April 2024 Financial Review Financial Position The Statement of Financial Activities set out on page 5 shows income for the year of £790. Expenditure for the year totalled £3,362 showing a deficit of £2,572. This brings the unrestricted funds to £4,303 at 30 April 2024. Reserves Policy The Directors, aim to maintain Sufficient free reserves to enable the Charity to maintain its charitiable activities os its current level. Structure, Governance and Management Governing Document The Organisation 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 ore required to contribute an amount not exceeding £ l. The charitable company was granted 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 bas15 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. Statement of Trustees. Responsibilitles The trustees (who are also the directors of Pregnancy Choices Centre for the purposes of company lawl are responsible for preparing the Trustees, Report ènd the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the Income and expenditure, of rhe charitable company for that period. In preparing the financial statements the trustee5 are required to.. select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charity SORP- make judgments and accounting estimates that are reasonable and prudent,. and prepare the financial statements on the going concern ba51s unless it is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable corn pany and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the tnaintenance 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 of finèncial statements may differ from legislation in other Jurisdictions. Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Page 3
Pregnancy Choices Centre Trustees, Report (continued) For The Year Ended 30 April 2024 The trustees. report was approved by the board of trustees and signed on its behalf by: Mr lan Stewart Trustee 13104/2026 Page 4
Pregnancy Choices Centre Independent Examiner's Report to the Trustees of Pregnancy Choices Centre For The Year Ended 30 April 2024 I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2024. 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 1"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 and re eligible for in(5ependent examination, I report in respect of my examination of your charity's accounts as carried out under section 14 5 of the Charities Act 20 11 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent Ex3miner's Statement I have completed my examination. I confirm that no matters have come to my attention in connection 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 tl)an aiiv 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 preparing their accounts In accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. M Robinson FCCA CIOT 1310412026 D N Robiiison Limited Chartered Certified Accountant 17 Gi-ay's Hill Bangor Couiity Down BT20 3BB Page 5
Pregnancy Choices Centre Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 April 2024 2024 2023 Unrestricted Unrestricted funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 790 13,155 EXPENDITURE ON: Charitatr)le activities.. Charitable activities (3,3621 (6,2801 NET (EXPENDITURE)IINCOME (2,5721 6,875 NET MOVEMENT IN FUNDS (2,5721 6,875 RECONCILIATION OF FUND5: Total funds brought forward 6,875 TOTAL FUNDS CARRIED FORWARD 4,303 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 2024 2024 2023 Unrestricted funds Total funds Notes CURRENT ASSETS Cash at bank and in hand 5,023 7,235 5.023 7,235 Creditors: Amounts Falling Due Within One Year 17201 {360} NET CURRENT ASSETS (LIABILITIES) 4,303 6,875 TOTAL ASSETS LESS CURRENT LIABILITIES 4,303 6,875 NET ASSETS 4,303 6,875 FUNDS OF THE CHARITY Unrestricted Funds 4,303 6,875 TOTAL FUNDS 4,303 6,875 For the year ending 30 April 2024 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The member5 have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustee5 acknowledge their 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 companies subject to the small companies regime, On behalf of the board Mr lan Stewart Trustee 13104/2026 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 2024 l. General Information Pregnancy Choices CerTrtre Is a company limited by guarantee, incorporated in Northern Ireland, registered number N1678699 nd reglstered 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 I FRS 1021 "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 Ire13nd l FRS 102) (effective l January 20191 Financial Reporting Standard 102 "The Financial Reporting Standard applicable iri the UK and Republic of Ireland" and the Companies Act 2006. Accounting Policies 3.1, Basls of Preparatlon of Flnanclal 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. Golng Concern Dlsclosure The trustees have not identified any material uncertaintie5 related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern. 3.3. Fund Accounting Unrestricted fund5 can be used in accordance with the charitable obj'ectives at the discretion of the trustees. Designated funds 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 ppeal, and fall into one of two 5ub-cla55es.' restricted income funds or endowment funds. 3.4. Incomlng Resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charityi It is probable Iliat the economic benefits associated with the transaction will flow to the charity and the aillount can be reliably measured. The following specific policies are applied to particular categorie5 of income.. Income from donations or grant5 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 establlshed. Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliablyi In which case the value is derived frorn 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 measLired. No amounts are Inclijded for the contribution of general volunteers. income from contracts for the supply of services Is reco9nised with the delivery of the contracted service. Thi5 is clas5ifed as unrestricted fund5 unless there is a contractual requirement for it to be sperTrt on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 3.5. Resources Expended Expenditure is recognised on an accruals basls as a liability Is Incurred. Expenditure include5 and VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which It relates.. expenditure on raising funds Includes the costs 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. Page 8
Pregnancy Choices Centre Notes to the Financial Statements (continued) For The Year Ended 30 April 2024 3.6. Tangible Fixed A55ets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Fixtures & Fittings 20% reducing balance 3.7. Cash and Cash Equivalents Cash and cash eouivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-terrn highly liquid investments that mature in no more than three months from the date of acou5$1tion and are readily convertible to a known amount of cash with insignificant risk of change In value, and bank overdrafts. 4. Income from Donations and Legacies 2024 2023 Unrestricted Unrestricted funds funds Donation5 and gifts Grants 790 2,955 10,200 790 13,155 Analysis of Expenditure 2024 Support costs {5ee note 6} Charitable activities 3,362 2023 Support costs (see note 61 Charitable activities 6,280 Support Costs 2024 Charitable activities General administration 3,002 360 Governance costs 3,362 Page 9
Pregnancy Choices Centre Notes to the Financial Statements (continued) For The Year Ended 30 April 2024 2023 Charitable activities General admirnistration 5,920 360 Governance costs 6,280 Average Number of Employees Average number of employees during the year was- NIL {2023.. NIL) 8. Credltors: Amount5 Falling Due Wlthln One Year 2024 2023 Accruals and deferred income 720 360 Movement In Funds Asatlmay 2023 Asat30 Aprll 2024 Income Expendlture Unrestricted funds Gei)eral'. General unrestricted fund 6.87S 790 13,362) 4,303 Totjl fund5 6.875 790 13,3621 4,303 Asatlmay 2022 Asat30 Aprll 2023 Income Expenditure Unrestricted funds General.. General unrestricted fund 13,L55 16,280) 6,875 Total funds 13,155 16,2801 6,875 10. Transactions wlth Trustees Noi)e of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. I l. 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 2024 12. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the a55ets of the company, in the event of a winding up, such ari amount as may be required not exceeding £ l. Page 11
Pregnancy Choices Centre Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 April 2024 2024 2023 Total funds Total fund5 INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Grants 790 2,955 10,200 790 13,155 790 13,155 EXPENDITURE ON: Charitable Activltles: Charitable activities Insurance {638) 12,364) 15961 {5,2541 1701 13601 Advertising and marketing costs Telecommunications and data costs Accountancy fees {360) {3,362) (6,2801 13.362) (6,2801 NET (EXPENDITURE)IINCOME (2.5721 6,875 Page 12