Alliance for Choice Belfasl Limited Unaudited Financial Statements For the year ended 31 March 2025 Company No: N1686425 Charity No: NIC108732
Alliance for Choice Belfast Limited Table of Contents For the year ended 31 March 2025 Page Legal & Administrative Infomiation Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements
Alliance for Choice Belfast Limited Legal & Administrative Infonnation For the year ended 31 March 2025 Administrative Infomiation Company Name Alliance for Choice Belfast Limited Registered Address North Building Twin Spires Centre 155 Northumbedand Streel Belfast. Northem Ireland. BT13 2JF Company Registration N1686425 Charity Registration NIC108732 Board of Trustees Anne Mcvicker (Chairperson) Dr Claire Pierson {Trustee) Noirin Macnamara (Trustee) Ashleigh Topley (Trustee) Alice McLamon (Trustee) Company Secretary Anne Mcvicker Independent Examiners AAB Group Accountants Limited 1-3 Arthur Street Belfast BT14GA Bankers Ulster Bank 37 High Street Co. Antrim Northern Ireland BT38 7AN
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2025 The Trustees are pleased to present this annual report and financial ststements of the charity for the year ending 31 March 2025. 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 Companies Act 2006. the charity's Memorandum and Articles of Association and the Accouting and Reporting by Charities: Statement of Recommended Practi 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 2019). Chairperson's Report As Chairperson of the Board of Trustees of Alliance for Choice (AFC) l am happy to report that Alliance for Choice continues to work across its established client base and expand into new areas of work. Financial Review The annual report should be read in conjunction with the Financial Statements for the year ended 31 March 2025. Alliance for choice accounts in 2024 showed an income generated through successful grant applications and fundraising, £91,529. In 2024-25 we secured further funding from JRCT to produce an educational platform, this increased the income in this financial year by £14,396 to £105.925 It is in the policy of the chairty that unrestricted funds which have not been designated for a specific use should be maintained at a level equivelant to one month's expenditure, excluding salaries. The trustees consider that at this level will ensure that. in the event of a significant drop in funding, they will be able to continue the charities core running costs while consideration is given to ways in which additional funds may be raised. Alliance for Choice End of Year Report April 2024 - March 2025 Main objectives of 2024-2025 1.Compel the full implementation of the law. 2. Support women and pregnant people on request throughout their abortion journey.
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2025 3. Development of education and awareness of wider reproductive justice via 'The Body Politic, online education hub. Throughout 2024 AFC pushed for CEDAW compliant abortion services. We are incredibly productive, often responding directly to abortion seekers. so cannot reflect every achievement. We publicly challenged the Department of Health refusal to commission services and met with given departments and political representatives to press for full implementation to ensure everyone who needs access to care can get the care they need. We presented evidence and submitted to numerous consultations and calls for evidence. including the Department of Education consultation on 'Relationships and Sex Education, for young people in education. OUR AIMED OUTCOMES AND ACHIEVEMENTS: Compel the full implementation of the law Our lobbying aim was to enhance our relationships with Department of Health and meet with political parties to press for policy change on abortion issues. We met with them regularly to monitor the implementation of services. AFC have insight into the progression of commissioning and can flag problems. In July 2021 SOSNI. Brandon Lewis met with AFC and commilled to compel not just the Department of Health (DOH) but also the Executive to commission services. They asked us to maintain our website information on abortion access in lieu of the (DOH). We met party leaders of Sinn Fein (SF), Allian Party, SDLP, UUP, Green Party and PBP and civil servants to keep abortion and commissioning of seniices a priority when the {Nl) Executive returns. We maintain and upkeep safe. accurate online infomiation for anyone seeking abortion healthcare in (N l). Support women and pregnant people on request throughout their abortion journey Our Lucht Cabhrach abortion companion programme directly supported women and people who are facing multi-layered stigma. discrimination and isolation in accessing abortion. We continued to support women and pregnant people who contacted us seeking information, advice or direct support through their abortion joumey. We worked alongside organisations working th asylums seekers. refugees and those experiencing domestic Violen and coercive control and provided information and initial training on competent and compassionate abortion care. Abortion care beyond 10 weeks can present more acute barriers for women and people who in in abusive relationships, who are asylum seekers and refugees, who have encountered sexual violence, who cannot attend at clinics and LGBTQI people. For those requiring surgical abortion or abortion over 10 weeks and who contacted us for support. we also provided more involved care care and companionship. Rogue anti-choice pregnancy organisations and clinics operating within (Nl), continue to present difficulties and barriers for those who contact them unknowingly and who are seeking abortions. We have provided accurate information on abortions to those those people and reported issues with these organisations to the Department of Health and political decision makers.
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2025 Development of education and awareness of wider reproductive justice via 'The Body Politic, online education hub. The Body Politic is well undep4vay supported with funding from Joseph Rowntree Charitable. The AFC Community Educator has collated. developed and put together a range of reproductive justice education resources, materials and activities. These include - podcasts, interviews, short films, presentations, online workshops. research, papers, articles. decision making guides, links to supportive organisations, sources and hotlines, infographics and interactive activities. The resources form the basis of a digital collection which is already in place on the hublwebsite and in collaboration with key advocates. we will continue to collect further resources that will be used to generate more leaming materials and build the capacity and reach of the The Body Politic in the year ahead. Communications - Mailing list grown 2K from 2019 to 5,365 subscribers. Social Media is integral to our communications capacity. Through our social media channels we encouraged submissions to consultations, publicised engagement programmes. highlighted the inaction on commissioning, and countered harmful anli-choice misinformation and rhetoric. Many organisations have sought advice from Alliance for Choice due lo our successful and visible campaigning. Instagram - 17.2k followers Facebook - 8.9K likes 9.2K follows Twitter- 13.6K followers in 2021 reach of up to 900K Fundraising - Funding from key organisations and donations from our supporters have enabled our work through 2024. We have been awarded funds and support from the Seven Sisters Foundation JRCT, JRRT, Ulster University (UU), Doula Research UU, and Maclivate. We have also received funds from our supporters via Local Giving, sponsored events. merchandise sales and Creative Projects and Partnerships Community Outreach Exhibitions Array Collective. Campaign ephemera - Individual Artists 'Mactivate Programme,, zines and workshops Power to Choose and Skullduggery Artwork UN 16 Days Against Gender Based Violence social media tile series Wholly Trinity Film Screenings Quilting Workshop Scoil Chois Clai 2 day conference SWITCH event - community clothes swap hub International Women's Day Activities
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2025 Public, Activist and Organisational Events AFC Workshops - Pills, Disabilty. Happy Activist. Intersectional Feminism. Lucht Cabhrach workshop with abortion providers & Equality Coalition work. The Body Politic Education Hub Campaigning on commissioning & public information campaign End Deportations solidarity campaigning Summer 2024 Racist Riots - Anti Racist Solidarity Fund Savita 11th anniversary vigil Working Partnerships with Action Mental Health, Common Youth, Rainbow and AsuM Seekers & Refugees Belfast, Open University. SWAII. Red Umbrella Collective International solidarity actions with US International Abortion and Reproductive Justi Conference Thailand Yearly round up social media liles Alliance for Choice in the press 2025 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 faS delays Stanton & anti choice orgs misleading women Radio & TV Newsnight •BBC •UTV Local radio National BBC
Alliance for Choice Belfast Limited Report of the Trustees For the year ended 31 March 2025 Appointment 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 Information to Independent Examiners The Trustees who held Offi al 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 Charitys 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 infomiation and to establish that the Chariws 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 state of affairs 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- make judgements 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 the going concern basis unless it is inappropriate to presume that the charty 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 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 fruad and other irregularities. At the time of approving the financial statements. the Trustees have a reasonable expectation that the charity has adequate recourses to continue in operational existence for the forseeable future. Thus. the Trustees continue to adopt the going concem basis of accounting in preparing the financial statements. Signed of behalf of the trustees 16 Jul 2025 A Mcvicker Director Date
Alliance for Choice Belfast Limited Independent Examinerfs Report To The Members Year Ended 31 March 2025 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 2025. Respective responsibilities of charity trustees and examiner As the charity trustees {and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company 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(bl of the Charities Act., and state whether particular matters have come to my attention. Basis of independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(91(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe- 1. That accounting records were not kept in accordan with section 386 of the Companies Act 2006" 2. That the accounts do not accord with those accounting records; 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland,. and 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters {1) to (4} listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. 16th July 2025 Date Michael Farrell. FCA For and on behalf of AAB Group Accountants Ltd Independent Examiners 1-3 Arthur Street Belfast BTI 4GA
Alliance for Choice Belfast Limited Statement of Financial Activities (incorporating an income and expenditure account) For the year ended 31 March 2025 Total Funds 2025 Note Restricted Unrestricted 2024 Income and endowments from: Charitable Activities 98,570 7.355 105.925 91,529 Total Income and endowments 98,570 7,355 105,925 91,529 Expenditure on: Charitable Activities (77,251) (7,355) (84,606) (93,976) Total Expenditure (77,251) (7,355) (84,606) (93,976) Nel income l {expenditure) for the year 21,319 21,319 2,447 Transfers belween funds Nel movement in funds 21,319 21.319 (2,447) Reconciliation of funds". Total Funds brought forward 22.791 22,791 25,238 Total Funds Carried Forward 44.110 44,110 22,791 All income derives from continuing activities, therefore no statement of recognised gains or losses is given. The notes on pages 11 to 17 fom) part of these financial statements.
Alliance for Choice Belfast Limited Balance Sheet as at 31 March 2025 Note 2025 2024 Current Assets Debtors Cash at bank and in hand 6,000 17,891 23,891 45,580 45,580 Creditors: amounts falling due within one year (1,470} (1,1001 NET CURRENT ASSETS 44,110 22,791 NET ASSETS 44,110 22,791 Represented by.. Unrestricted Funds Restricted Funds 10 11 44,110 22,791 44,110 22,791 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 2025. 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 slate 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 slatements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. These financial statements were approved by the trustees and authorised for issue and are signed on their behalf by.. 16 Julv 2025 A Mcvicker Director Date Company Regstration No. N1686425 The notes on pages 11 to 17 form part of these financial statements. 10
Alliance for Choice Belfast Limited Notes to the Financial Statements for the year ended 31 March 2025 1 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of eslimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparation The financial slatements have been prepared in accordance with Accounting and Reporling by Charilies.. Statement of Recommended practi applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)_ (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 concern basis 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. The estimates and undedying 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 cuent and future periods. c) Fund Accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtheranGe 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 accordance with specific restriclions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are Gharged 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 crileria for restriction have been discharged 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 enlillement to the funds. any perfomiance conditions attached to the item of income has been met or are fully within the control of the charity- there is sufficient certainty that reipl of the income is considered probable. and the amount can be measured reliably.
Alliance for Choice Belfast Limited Notes to the Financial Statements Icantinwd for the year ended 31 March 2025 1 ACCOUNTING POLICIES {ConUnedj e} Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, il is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is Glassified under the following activity headings= Expenditure on charilable activities includes the costs of supporting refugee families and activities under- taken lo further the purposes of the charity and their associaled support costs.. Other expenditure represents those items not falling into any other heading= IrreGoverable VAT is charged as a cost against the activity for which the expenditure was incurred. fj Cash at bank and in hand Cash at bank and cash in hand includes cash and short temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening the deposit or similar account. g} Allocation of support costs Support Gosts are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitys 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 5. 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 lo settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 12
Alliance for Choice Belfast Limited Notes to the Financial Statements {¢oDUnwd for the year ended 31 March 2025 1 ACCOUNTING POLICIES IcorrfinuEdl i) Financial Instruments Financial liabilities and equity instruments are classified according to the substance of the contractual arrangemenls enlered inlo. An equity instrument is any conlracl 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 simila 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 tems of share capital do not have any temis meeting the definition of a financial liability Ihen Ihis is classed as an equity instrumenl. Dividends and distributions relating to equity instrument.. are debited direct to equity. j) Taxation The Gompany is a registered charity and the charitable lax 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 make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experienc( and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undedying 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 cuent and future periods. 2 Legal Status of the Charity The charity is registered with Northem Ireland Charity Commission (NIC108732)- 13
Alliance for Choice Belfast Limited Notes to the Financial Statements l¢onnd for the year ended 31 March 2025 3 Income from Charitable Activities Total Funds Total Funds 2025 2024 Unrestricted Restricted Sales - Merchandise Joseph Rountree Reform Tnjst Open University JRT Grant Local Giving and Donations Joseph Rountree Charitable Trust Allen Foundation Edge Grant fund Build Solidarity Fundraiser Seven Friends Foundation Funding 909 909 29,940 1,250 4,854 60,880 3,500 1,920 14,970 39,600 17,342 13,795 3,500 402 29,940 1,250 4,854 60,880 3,500 1,592 1,592 3,000 105.925 3,000 98,570 7.355 91,529 The 2024 total of £91,529 was split £19,664 unrestricted and £71,865 restricted. 4 Analysis of governance and support costs: The charity initially identifies the costs of its support functions. 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 support and govemance costs. 14
Alliance for Choice Belfast Limited Notes to the Financial Ststements Iwrfinu•dl for the year ended 31 March 2025 5 Analysis of governance and support costs 2025: (c)d> Direct General Governance Total Funds Total Funds Unrestricted Restricted Restricted Restricted 2025 2024 Rent Website Volunteer Costs Venue Hire AFC Equiptmenv Facility Office Expenses Advertising Trainer l Facilitation Printing Travel & Subsistence Accountancy Membership Fee Bank Fees Care Packages The body Politic Insurance ICO subscript Local Giving subscription Miscellaneous Purchases 9,000 13,549 306 9,158 105 851 6,660 74 240 140 4,386 33,645 1,629 481 2,050 180 180 74 240 140 957 2,725 1,629 481 3,429 30,920 15,933 47,210 1,996 1.443 1,540 180 168 1.533 2,050 180 180 24.952 24,952 184 35 736 34 35 736 Analysis of governance and support costs 2024: Direct Unrestricted General Governance Total Funds Total Funds Restricted Restricted 2024 2023 Restricted Rent Websile Volunteer Costs Venue Hire AFC Office 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 306 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 1,540 180 168 1,533 15
Alliance for Choice Belfast Limited Notes to the Financial Statements 1¢oneI for the year ended 31 March 2025 6 Average number of employees 2025 2024 Employees 7 Related Party Transactions The charity was under the conlrol 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 between 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 Gontractual relationship with a related party- During the period Alliance for Choice Belfast Limited did not enter into any transactions with related parties. 8 Debtors 2025 2024 Debtors 6.000 6.000 9 Creditors Due within one year 2025 2024 Accrual 1.470 1,470 1.100 1.100 16
Alliance for Choice Belfast Limited Notes to the Financial Statements Iconunuedl for the year ended 31 March 2025 10 Analysis of Movements in Unrestricted Funds Funds as Funds as at31 at31 March March 2025 2024 Transfers Between Funds Funds as at Incoming Resources 1 April 2024 Resources Expended General Fund 2.501 (2.501) Total 2,501 (2,501) 11 Analysis of Movements in Restricted Funds Funds as Funds as at31 at31 March March 2025 2024 Transfers Between Funds Funds as at Incoming 1 April 2024 Resources Resources Expended Brought Forward" Joseph Rountree Reform Trust 22,791 22.791 22,791 29.940 {29.940} Joseph Rountree Charitable Trust Allen Foundation University of Ulster JRT joint grant Seven Friends Foundation Funding Local Giving and Donations 60.880 3.500 1,250 3.000 4.854 (39,561) (3.500) (1.250) (3.000) (4,854) 21.319 Total 22,791 103,424 (82.105) 44,110 22,791 'Brought forward funds transferred on incorporation. These are to be spent on charitable activities. 17