Alliance for Choice Belfast Limited Unaudited Financial Statements For the year ended 31 March 2024 Company No: N1686425 Charity No: NIC108732
Alliance for Choice Belfast Limited Table of Contents For the year ended 31 March 2024 Page Report of the Trustees Report of the Independent Examiner Statement of Financial Activibes Balance Sheet 10 Notes to the Financial Statements
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2024 Administrative Infomlation Company Name Alliance for Choice Belfast Limited Registered Address North Building Twin Spires Centre 155 Northumbedand Street Belfast, Northem Ireland, BT13 2JF Company Registration N1686425 Charity Registration NIC108732 Board of Trustees Anne Mcvicker (Chairperson) Dr Fiona Bloomer (Secretary) Resigned 10th Dember 2023 Dr Claire Pierson (Trustee) Noirin Macnamara ffrustee) Ashleigh Topley (Trustee) Alice McLarnon (Treasurer) Company Secretary Anne Mcvicker Independent Examiners FPM Accountants Limited 1-3 Arthur Street Belfast BT14GA Bankers Ulster Bank 37 High Street Co. Antrim Northem Ireland BT38 7AN
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2024 The Trustees are pleased to present this annual report and financial statements of the charity for the year ending 31 March 2024, which are also prepared to meet the requirements for the directors, report for Companies Act purposes. The financial statements comply with the Charties Act (Northern Ireland} 2008, The financial statements comply with the Charties Act (Northern Ireland} 2008, the Companies Act 2006, the Memorandum and Articles of Association and the 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 {FRS 102) (effective l January 2019). Chairperson's Report As Chairperson of the Board of Trustees of Alliance for Choice l am happy to report that Alliance for Choice continues to work across its established client base and expand into new areas of work. Alliance for choice accounts in 2023 showed an income generated through successful grant applications and fundraising, £67,617.00. In 2023-24 we secured further funding from JRcr to produce an educational platform, we also secured a one-off grant to help cover costs for our Doula service, this increased the income in this financial year to £19,529.00 Main objertives of 2023-2024 l.Compel the full implementation of the law. 2.Immediate access to EMA telemedicine for Covid-19 and beyond. 3. Establish abortion in N I within a positive justice, health, and rights framework. OUR AIMED OUTCOMES AND ACHIEVEMENTS: Com el the full im lementation of the law: Our lobbying aim was to enhance our relationships with civil servants, various Departments including the Department of Health IDOHI and Education and meet with political parties to press for progress on abortion implementation. We met with them regularly to monitor the implementation of services. AFC have insight into the progression of commissioning and can flag problems. We now receive updates from the DOH directly on progression of services and have an established framework to meet with senior officials to raise issues around abortion provision, which prevail, given that full the roll out of UN CEDAW compliant services has not yet been realised. We have also met with the Department of Education to press for fitting and adequate relationship and sex education, as set out in legislation.
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2024 Immediate access to Earl Medical Abortion EMA telemedicine for Covid-19 and be ond: AFC have provided all political representatives and civil servants with the most recent research on telemedicine. We have lobbied repeatedly on Northern Ireland being the only place in the UK and Ireland that refuses to provide telemedicine. This has been a particular challenge even with pro-choice politicians, as the thrust has been to obtain commissioning. However, we continue to work with Women on Web. Despite growing access up to 19 weeks, 6 days there are still an average of 3 women per week travelling and more buying online. The provision beyond 10 weeks is provided in South Eastern Trust only. Its services Nl as a whole and this presents more acute barriers for women and people who in abusive relationships who are asylum seekers and refugees. who have encountered sexual violence. who cannot attend at clinics including people living rurally and LGBTQI people., For those requiring the 9-week 6 day early medical abortion service, an in person visit to a clinic is still required in the absence of telemedicine which aain presents barriers for marRinalised women and pre%nant people. Establish abortion in Nl within a ositive "ustice health and ri hts framework. Throughout 2023, we provided evidence to civil servants, politicians, academics, and human rights organisations. Representatives used the research to inform the development of services. though there remain prevalent issues. We presented at the Global Abortion and Reproductive Justice International Conference in Thailand We trained activists, politicians and the NIO on stigma-free language SF have also requested it. We challenged BPAS on their decision not to include non-gendered language in their practice. We meet MSI regularly to discuss ongoing issues and provide abortion decriminalisation content for their blog. We maintained the Lucht Cabhrach abortion companion programme and directly supported women and people who are facing multi-layered stigma, discrimination, and isolation in accessing abortion. We developed relationships with organisations working with asylums seekers, refugees and those experiencing domestic violence and coercive control and provided information and initial training on competent and compassionate abortion care. We also trained organisations who work with asylum and refUee5 and provided care packaRes to those in need of practical support. Communications - social media remains integral. It is how we encouraged submissions to consultations publicised engagement programmes and highlighted the inaction on commissioning and countered harmful anti-choice misinformation and rhetoric. Many organisations have sought due to our successful and visable campaigning.
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2024 Creative Pro ects and Partnershi UN 16 Days Against Gender Based Violence social media tile series. Open University'wholly Trinity, film collaboration. Pride Karaoke. Trans solidarity workshop at The MAC. Intemational Women's Day Activities. Film Screenings and Art Exhibition with Rainbow Refijgees. Loud Women event. Public ActiVi5t and Or anisational Events AFC Workshops- Pills. Disability, Happy Activist. Intersectional Feminism. Lucht Cabhrach workshop with community organisations. Allen Lane Foundation training with asylum seeking people and abortion care. Collaboration with Open University on education hub Campaigning on commissioning & public information campaign Initial development of Lucht Cabhrach programme inc website info End Deportations solidarity campaigning Solidarity not Borders campaign Savita Ilth anniversary vigil Working Partnerships with Inroads. Cara Friend. Here Nl. Women's Policy Group, Voice for Choice, Common Youth, Rainbow. and Asylum Seekers & Refugees Belfast AFC Decriminalisation book launches Alliance for Choice in the ress 2022 Local Press: Anti-abortion charity Stanton Healthcare accused of misleading women Lucht Cabhrach abortion companion programme Delays in service commissioning GB Broadsheets Northern Ireland abortion rollout faces delays Stanton & anti choice orgs misleading women Radio & TV UTV Local radio
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2024 Appoinlment of Trustees The Management Committee will observe the appointment of Directors, as set out in the Memorandum of Association. and arrange appropriate induction training. Disclosure of Inforniation to Independent Examiners The Trustees who held office at the date of approval of this trustees, report confirm that, so far as they are each aware, there is no relevant audit information of which the Charity's independent examiners are unaware; and each Trustee has taken all the steps they ought to have taken as a trustee to make themselves aware of any relevant information and to establish that the Charity's independent examiners are aware of that information. Statement of Trustee's Responsibilities Charity law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the situation of the charity and its financial position at the end of that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and apply them consistently. makejudgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed subject to any departures disclosed and explained in the financial statements: and prepare the financial Statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the chairty and enable them to ensure that the financial s statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Signed of behalf of the trustees A u'va&L 41h July 2024 Date A Mcvicker Director
Alliance for Choice Belfast Limited Independent Examiner's ReportTo The Members Year Ended 31 March 2024 I report to the Trustees, on my examination of the financial ststements of Alliance for Choice Belfast Limited (the charity) for the year ended 31 March 2024. Responsibilities and basis of report As the Trustees of the charity (and also its Directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to= examine the accounts under section 65 of the Charities Act, Follow the procedures laid down in the general Directions given by the Charity commission for Northern Ireland under section 65(91(b) of the Charities Act, State whether particular matters have come to my attention. Independent examiner'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 that in any material respect= accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or 2 the financial statements do not accord with those records; 3 the financial statements 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 financial statements 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 applicable in the UK and RepubliG of Ireland {FRS 102).
Alliance for Choice Belfast Limited Independent Examiner's Report To The Members Year Ended 31 March 2024 INDEPENDENT EXAMINER'S STATEMENT 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 financial statements to be reduced. 10 July 2024 Date Michael Farrell, FCA For and on behalf of FPM Accountants Ltd Independent Examiners 1-3 Arthur Street Belfast BTI 4GA
Alliance forchoice Belfast Limited Statement of Financial Activities (incorporating an income and expenditure account) Forthe year ended 31 March 2024 Total Funds 2024 Note Restricted Unrestricted 2023 Income and endowments from: Charitable Activities 71.865 19,664 91.529 67.617 Total Income and endowments 71,865 19.664 91,529 67,617 Expenditure on: Charitable Activities (74,312) (19.664) (93.976) (94.4081 Total Expenditure (74.312) (19,664) { 93,976) { 94,408) Net income l (expenditure) for the year (2.447) (2,447} { 26,7911 Transfers between funds Net movement in funds { 2,447) (2,447) { 26,7911 Reconciliation of funds: Total Funds brought forward 25.238 25,238 52.029 Total Funds Carried Forward 22,791 22.791 25,238 All income derives from continuing activities. therefore no statement of recognised gains or losses is given. The notes on pages 11 to 17 fomi part of these financial statements.
Alliance for Choice Belfast Limited Balance Sheet as at 31 March 2024 2024 2023 Current Assets Debtors Cash at bank and in hand 6,000 17,891 23,891 26.238 26,238 Creditors: amounts falling due within one year (1,100) (1,000) NET CURRENT ASSETS 22,791 25.238 NET ASSETS 22,791 25,238 Represented by: Unrestricted Funds Restricted Funds 10 11 22,791 25,238 22,791 25,238 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the company. 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. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small Gompanies, regime. These financial statements were approved by the trustees and authorised for issue and are signed on their Behalf by.. 4th July 2024 A Mcvicker Director Company Registration No. N1686425 The notes on pages 11 to 17 forni part of these financial ststements.
Alliance forchoice Belfast Limited Notes to the Financial Statements forthe year ended 31 March 2024 1 ACCOUNTING POLICIES The principal accounting policies adopted. judgements and key sources of estimat'on uncertainty in the preparation of the financial ststements are as follows- a) Basis of preparation The financial statements have been prepared in accordan with 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 (FRS 102) (effective 1 January 20191- (Charities SORP (FRS102)). Alliance for Choice Belfast Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s} b) Preparation of the accounts on a going cOnM basis The trustees are of the opinion that the charity is a going concem. c) Fund Accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordan with specific restrictions imposed by donors or which have been raised by the Charity for particular purF)oses. The cost of raising and administering such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial statements. Restricted funds may only be transferred to general or designated funds once the Griteria for restriction have been disGharged or no longer apply. d) Income Recognition Policies Items of income are recognised and included in the accounts when all of the following criteria are met.. The charity has entillement to the funds. any performance conditions attached to the item of income has been met or are fully within the control of the charity. • there is sufficient certainty that receipt of the income is considered probable,. and the amount can be measured reliably.
Alliance for Choice Belfast Limited Notes to the Financial Statements l¢(rfnwd for the year ended 31 March 2024 1 ACCOUNTING POLICIES el Expenditure and irrecoverable VAT Expenditure is recognised On there is a legal orconstructive obligation to make a payment to a third party, it is probable thal settlemenl will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Expenditure on charilable activities includes the costs of supporting refugee families and aclivities under- taken to further the purposes of the charity and their associated support costs Other expenditure represents those items not falling into any other heading Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. D Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening the deposit or similar account gl Allocalion of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finan. personnel. payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 8. h) Creditors and Provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amounl after allowing for any Irade discounts due.
Alliance for Choice Belfast Limited Notes to the Financial Statements for the year ended 31 March 2024 1 ACCOUNTING POLICIES il Financial Instruments Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of retum on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. jl Taxation The company is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income andlor gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only. k) Critical accounting estimates and judgements In the application of the charity's accounting policies. the trustees are required to makejudgements, estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 2 Legal Status of the Charity The charity is registered with Northern Ireland Charity Commission (NIC108732).
Alliance for Choice Belfast Limited Notes to the Financial Statements for the year ended 31 March 2024 3 Income from Charitable Activities Total Funds Total Funds 2024 2023 Unrestrithd Restricted Sales - Merchandise Joseph Rountree Reform Tnjst Open University JRT Grant Local Giving and Donations The Mac Grant Open University Rosa FurKI Joseph Rountree Charitable Trust Allen Foundation Edge Grant fund 1.920 1,920 14,970 39,600 17,342 1,465 20.240 14,970 39,600 17.342 16.048 5.114 17,600 7.150 13,795 3,500 13,795 3,500 402 402 19,664 71,865 91,529 67,617 The 2023 total of £67,617 was split £1,465 unrestricted and £66,152 restricted. 4 Analysis of governance and support costs: The charity initially identifies the costs of its support fvnctions. It then identifies those costs which relate to the govemance function. Govemance Costs and other support costs are apportioned separately between the charitable activity undertaken in the period. Refer to the table over the page for the basis for apportionment and analysis of SUPF)Ort and govemance costs
Alliance for Choice Belfast Limited Notes to the Financial Statements for the year ended 31 March 2024 5 Analysis of governance and support costs: ICcrfthLWl Direct Unrestricted Restricted General Restricted Governance Total Funds Total Funds Restricted 2024 2023 Rent Website Volunteer Costs Venue Hire AFC Equipmenu Facility Office Expenses Advertising Trainer l Facilitation Printing Travel & Subsistence Accountancy Membership Fee Bank Fees Care Packages 13,549 13,549 306 9.158 105 851 7500 208 9334 9.158 105 438 412 450 126 2609 60016 9381 2266 1408 96 173 15.025 15,933 47.210 1,996 1.443 1,540 180 168 1.533 47.210 1.996 1.443 1,540 1.533 19.662 59,221 13,549 1,540 93,972 94,408
Alliance for Choice Belfast Limited Notes to the Financial Ststements (COnn forthe year ended 31 March 2024 6 The average number of employees. calculated on a full-time equivalent basis, was: 2024 2023 Employees 7 Related Party Transactions The charity was under the control of the board of trustees through out the year. The charity Trustees were not paid or received any benefits from employment with the charity in the year, neither were they reimbursed expenses during the year. Any connection betsveen a Trustee or senior manager of the charity with organisations the charity works with must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party- During the period Alliance for Choice Belfast Limited did not enter into any transactions with related parties. 8 Debtors 2024 2023 Debtors 6,OiJJ 9 Creditors Due within one year 2024 2023 Accrual 1.100 1,000
Alliance for Choice Belfast Limited Notes to the Financial Statements IMnbnuBdl for the year ended 31 March 2024 10 Analysis of Movements in Unrestricted Funds Funds as Funds as at31 at31 March March 2024 2023 Transfers Between Funds Funds as at Incoming 1 April 2023 Resources Resources Expended General Fund 19.664 (19,664) Total 19,664 {19.664) 11 Analysis of Movements in Restricted Funds Funds as Funds as at31 at31 March March 2024 2023 Transfers Between Funds Funds as at Incoming 1 April 2023 Resources Resources Expended Brought Forward" Joseph Rountree Reform Trust Joseph Rountree Charitable Trust Local Giving and Donations Allan Foundation Open University Allen Grant University of Ulster JRT join Edge Grant fund London Irish Arc 25,238 (2,447) 22,791 25.238 14,970 {14.970) 13.795 (13.795) 3.500 (3,500) 39.600 (39.600) Total "Brought forward funds transferred on incorporation. These are to be spent on charitable activities.