Company Regist¥ation Number 02622689 Cha¥ity Registration Number 1003758 Childline Annual report and financial statements Forthe year ended 31 March 2025
Childline (a company limited by guarantee) Annual report and financial statements for the year ended 31 March 2025 Contents Reference and admlnlstyation infoymatlon Report of the Tvustees Independent auditor's report Charity statement of financial activltles Charity balance sheet 10 Notes to the accounts 11-13
Childline la company limited by guarantee) Reference and administration information Patron of Childline HRH The Duchess of Edinburgh President of Childline Dame Esther Rantzen CBE Trustees and Directors Neil Berkett Claire Watt Paul Taylor Christopher Shenmood Company Secretary Allison Howe Registeyed offlce Weston House 42 Curtain Road London EC2A 3NH Bankeys Barclays Bank PIC One Churchill Place London E14 5HP Statutory auditor Crowe U.K. LLP 55 Ludgate Hill London EC4M 7JW Solicitors Clifford Chance 10 Upper Bank Street London E14 5JJ Baker & McKenzie 100 New Bridge Street London EC4V 6JA Walker Morris Kings Court 12 King Street Leeds LSI 2HL
Childline (a company limited by guarantee) Report of the Trustees (incorporating the Directors. Report) for the year ended 31 Maych 2025 The Trustees are pleased to present their Report and Accounts forthe Childline charity. Childline is a company limited by guarantee in the United Kingdom governed by its Memorandum and Articles, and incorporated in 1991. Childline is also registered as a charitywith the Charity Commission. Structureg goveynance and management The sole member of the company is the National Society for the Prevention of Cruelty to Children (NSPCC), registered charity number 216401 (SC037717 in Scotland). The Trustees are selected from the Senior Management Team and the Trustee Board of the NSPCC and are responsible for the governance of the Childline charity. The Trustees are also directors of the company. The Board of Trustees has responsibility for administration of the legacy income arising within Childline and for the granting of monies by Childline to the NSPCC. The Trustees delegate the administration of legacy income to the LegacyAdministration Team atthe NSPCC, underthe supervision of the Executive Board of the NSPCC. All delegated responsibilities are ratified through the Board of Trustees. The main activities of providing the helpline and counselling and advice for children and young people is delivered by the NSPCC. using the funds granted to it by Childline. Trustees are recruitedthrough a varietyof means, including open advertising. Alltrustees are recruited against skills need and following a competitive process. We place particular emphasis on ensuring that we have the appropriate balance of skills and experience that we need so will use more targeted recruitment searches where necessary and keep under review the balance of trustees with regard to gender and diversity. There are currentlythree male trustees and one female trustee. Trustees are appropriately trained and inducted for their role and provided with relevant information about Childline. The induction typically consists of training in charity trusteeship and safeguarding, as well as visits to Childline bases. All the activities of Childline are undertaken by NSPCC on behalf of Childline. The Trustees who served during the year and to the date of this report were: Neil Berkett Claire Watt Peterwanless (until December 2024) Christopher Sherwood (From January 2025) Paul Taylor Risk Management The Trustees consider the risks affecting Childline and its activities. Where relevant. the risks identified have been recorded in the risk register of the NSPCC. The residual risks are reviewed and plans are amended or action is taken to mitigate identified risks as needed. This process enables the NSPCC, on behalf of Childline, to monitor and, where necessary, reduce the level of risk. The main risk of particular relevance to Childline is as follows: NSPCC'S actions fall short of stakeholder expectations The NSPCC has a wide range of stakeholders and should any of the risks on the Strategic Risk Register materialise it is likely we would fall short of stakeholders, expectations. This risk cannot therefore reach its target score until all other risks in the risk register are on target. This risk has had considerable internal audit coverage in the last fewyears and there are a number of internal audits over the current strategic plan period which will cover this risk.
Childline (a company limited k)y guarantee) Report of the Trustees (in¢oYporating the Directovs, Report) for the yeav ended 31 March 2025 (continued) Objectlves and activities The objectives for which the Charity is established as per the memorandum and articles of association are to promote the protection of children and in particular.. a) to set up and maintain telephone lines or other means of communication or correspondenceto assist children in danger, suffering or being abused physically, sexually or mentally. and b) to help children who are in danger or need in the form of financial, medical, protective or like assistance and to give such children advice. guidance and comfort. The activities necessary to achieve these objectives are being carried out by the NSPCC. Childline no longer acts as a direct provider of these seNices, but funds the provision of these services by way of a grant to the NSPCC. Achievements and performance Since its launch in 1986, Childline has provided in-depth counselling to children and young people across the UK. Byjoining with the NSPCC, Childline has ensured thatthe important service forchildren and young people continues and will develop to respond to more young callers. As stated above. the activities of Childline are carried outwithin the NSPCC, with Childline granting all income to the NSPCC to fund these services. Publlc Benefit The Trustees confirm thatthey have paid due regard to the Charity Commission's general guidance on public benefit. The trustees have referred to this guidance when reviewing Childline's aims and objectives, and in planning the future activities of the Charity. As noted above, the activities of Childline are carried out through its ultimate parent, the NSPCC. Childline makes a grant paymenttothe NSPCC in orderto fund the Childline service provision. Childline provides public benefit through promoting the protection of children. The Childline service provision includes a counselling helpline setvice accessible via a free-phone telephone number and counselling services accessible via a website. and therefore there are no restrictions to access bythe public at large. Financlal Yeview Fundraislng activities Childline do not undertake any direct fundraising activities but receive legacy income. Income in the yearwas £1,480,000(2024..£1,579,000).Thetotal expenditure on raising funds was borne bythe NSPCC in the current and previous period. Chayitable activities Childline received legacy income during the year. This income was paid by way of a grant to the NSPCC, to fund the activities for which these funds had been received. There were no employees and therefore no key management personnel during the years ended 31 March 2025 and 31 March 2024. Reseyves Childline has not maintained any reserves in the current year12024: none). The Trustees have decided that holding reseNes is unnecessary as its primary function is to collect legacy funds. The operational activities associated with Childline are carried out by the NSPCC. which assumes responsibility for all related liabilities. Investment poweys and pe¥foYmance Childline did not hold any investments in either the current or prior year.
Chlldline (a company limited byguarantee) Repoyt of the Tyustees (incovpoyating the DiYectoYs' Report) foy the year ended 31 Maych 2025 (continued) Pensions The operation of all pension schemes and all assets and liabilities relating to pension schemes were transferred to the NSPCC with effect from l February 2006. Plans foy future periods The Trustees intend that Childline should continue to exist in orderto receive legacy donations thatwould not othemise be received by the NSPCC. A significant driver of the value of our legacy income is the sale of properties and share portfolios, and the impact on our legacy expectations will be reviewed as recovery progresses. However, as all income is gifted to the NSPCC this does not impact how the Charity operates. Going Concevn The entity is structured such that Childline no longer acts as a direct provider of its objectives and activities, but funds the provision of these services by way of a grant to the NSPCC. It does not have any third-party liabilities and, as all income is gifted to the NSPCC, it does not maintain any reserves. The directors intend to continue this pattern of operation and as such they continue to adopt the going concern basis in preparing the financial statements. Trustees. Responsibilities Statement The trustees (who are also directors of Childline for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom AccoLJnting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements 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 the charitable companyforthat period. In preparing these financial statements. the trustees are required to: select suitable accounting policies and then applythem consistently. obseNe the methods and principles in the Charities SORP. makejudgments and estimates that are reasonable and prudent- state whether applicable UK Accounting Standards have been followed., and preparethe financial statements on the going concern basis unless it is inappropriateto presumethat the charitable company will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclosewith reasonable accuracyat anytimethe financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible fo¥ safeguarding the assets of the charitable company and hence fortaking reasonable steps forthe prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditor is unaware. and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable companls website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions.
Childline (a company limited by guarantee) Report of the Tyustees (incorpoyating the Diyectors. Repoyt) foy the year ended 31 March 2025 (continued) Audltoy A rèsolution to re-appoint Crowe U.K. LLP as the Company's auditor will be proposed at the forthcoming Annual General Meeting. Small Companies Regime This Trustees, Report has been prepared in accordance with the provisions applicable to companies entitled to the small companies regime. The Trustees have taken advantage of the small companies exemptions from the requirementto prepare a strategic report. The financial statements were approved bythe trustees on 16 July 2025. Signed o half of the Board Christopher Shenmood Trustee
Chlldline (a company limited by guarantee) Independent Auditor's Report to the Members of Childline Opinion We have audited the financial statements of Childline for the year ended 31 March 2025 which comprise the Statement of Financial Activities (Incorporating the Income and Expenditure Account). Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended., have been properly prepared in accordance with United Kingdom GenerallyAccepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006 Basls for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our rèsponsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion, Concluslons velating to going concern In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charitable companls ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other infoymatlon The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and ourauditor's reportthereon. Our opinion on thefinancial statements does notcoverthe otherinformation and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements,we are required to determine whetherthis gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other information. we are required to reportthat fact. We have nothing to report in this regard.
Childline (a company limited by guarantee) Opinions on other matters prescribed by the Companles Act 2006 In our opinion based on the work undertaken in the course of our audit the information given in the trustees, report, which includes the directors. report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements., and the strategic report and the directors, report included within the trustees, report have been prepared in accordance with applicable legal requirements. Matters on whlch we aye Yequlredto Yepoyt by exception In light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the stratègic report or the directors. report included within the trustees, report. We have nothing to report in respect of the following mattérs in relation to which the Companies Act 2006 requires us to reportto you if, in our opinion: adequate and proper accounting records have not been kept. or the financial statements are not in agreementwith the accounting records and returns. or certain disclosures of trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement set outon page 4, the trustees (who are also the directors of the charitable companyfor the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable cornpany or to cease operations, or have no realistic alternative but to do so. Auditor's vesponsibllitles foy the audlt of the financial statements Our objectives are to obtain reasonable assurance about whetherthe financial statements as a whole arefree from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Details of the extentto which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditorfs report. Extent to which the audit was consldeved capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our auditteam members. We then designed and performed audit procedures responsiveto those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.
Childline la company limited by guarantee) We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedLsres on the related financial statement items. In addition. we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company's abilityto operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were General Data Protection Regulation (GDPR). Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence. if any. We identified the greatest risk of material impact on the financial statements from irregularities. including fraud, to be within to be within the timing of recognition of legacy income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Board about their own identification and assessment of the risks of irregularities, testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance. Owing to the inherent limitations of an audit. there is an unavoidable riskthatwe maynot have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. Forexample, thefurther removed non-compliancewith laws and regulations (irregularities) is from the events and transactions ref lected in the financial statements. the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. Use of our report This report is made solely to the charitable company's members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibilityto anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or forthe opinions we have formed. Jayne Rowe Senior Statutory Auditor Forand on behalf of Crowe U.K. LLP StatutoryAuditor London Date.. 18 July 2025
Childline Statement of Financial Activities (In¢oYpoYating an Income and Expenditure Account) for the year ended 31 March 2025 Geneyal Funds 2025 £'ooo Re5trlcted Funds 2025 £'ooo Total Funds 2025 £'ooo General Funds 2024 £'ooo Restrlcted Funds 2024 £'ooo Total Funds 2024 £'ooo Not8S Incomefyom.. Donations and legaci85 Total Income 1,479 1.479 1,480 1,480 1,398 1,398 181 181 1,579 1,579 Expendlture on: Charitable Activities Total expendltuye 11,479) (1,479) iii (i) {1,480) (Ih80) (1,398) (1.398) (181) (181) 11,5791 (I,S79) Net Movement Infunds Reconciliation of funds.. Total fund5 brought forward Funds balance carrled ftsrwaTd All income relates to contlnulng operations.There are no other recognIs galns and losses In the year. The notes on pages 11 to 13 form part of these financial statements.
Childline Balance Sheet as at 31 March 2025 CompanyReglstratlon NumbeY2622689 2025 £'ooo 2024 £'ooo Notes Current assets Debtors Total cuThènta5sets 126 126 33 33 Creditors- amounts falling due wlthln one year Total assets less current Ilabllitles, beln9 net current assets and net asset$ 1126) (126) 133) (33) Funds General Total fvnds Tha Charitys financlal statements have been prepared in accordance with the pro*isions applicable to companles subjectto the small companles regirne. The financial ststements were approved bythe trustee5 on 16 July 2025 Signed on behalf of the Board by Christophersherwood Trustee The notes on pages 11 to 13 form partof these financial statements. 10
Childline Notes to the Accounts forthe yearended 31 March 2025 l Accounting pollcles Basls of accounting Childline is a public benefit entlty Sncorporated in England and Wales as a company Ilmlted by guarantee. There are currently four Trustees who are alstj Members ofthe company. Each member has undertaken to contributeto the assets in the event ofwinding up a sum not exceeding £1. The financial Statements have been prepared under the historical cost convention, in accordance wlth the Statement of Recommended PractiC8'Accounting and Reporting by Charities ISORP 2019r applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 effective l January 2019., and the Companles Act 2006. Going concern The trustee5 have assessed the Charitls ablllty to continue as a going concern. After making enqulrles, the trustees have a reasonable expectation that the Charityhas adequate resources to continue their activitles for the foreseeable future. Accordingly,they continue to adopt the going concern basis in preparing the linanclal statements. Prinelpal accountlng estlrnates andjudgements In the application of the Charity's accounting policies, management Is required to makejudgements, estimates and assumptions about the Carn9 amounts of assets and liabilities that are not readily apparentfiom other sources. The estimates and associated assumptions are based on historical experlence and other factors that are considered to be relevant. Actual results may differfrom those estimates and the estlmates, along with their underlying assumptions, are continuallyreviewed. The following are the criticaljudgements, apart from those involving estim8tions.that have been made in the process of applying the Charity's a¢counting policies and that have the most sionificanteffect on the amounts recognised in the financial stataments. Legacy income recognition.. Income from pecuniary and residuary legacies are recognised when there Is entitlementand the Income is measurable and probable as detaSled within th8 income accounting policy. Revisions to accounting estimates are recognised in the perlod in which the estimates are revised if the rewsions affect only that perlod, or in the period of the resonS and future periods if the revi51ons affect both current and future periods. The Trustees do not consider there are any sovrces ol estimatlon uncertainty requlrSng disclosure beyond the accounting policies Ilsted abovè. Flnanclal Snstyuments and finah¢lal Ilabllitles Financial assets and financial liabilities are recogni5ed when the Charity becomes a party to the contractual provlsions of the instiument All financial assets and liabilities are initially measured at transactlon price (including transaction costs). Childline onlyhas financial assets and financial liabillties of a kind thatqualify as basic financial instruments. Basic financial Instruments are initially recognised at transaction value and subsequently measured at their 5ettlementvalue. Debtors are recognised atthe Settlement amountdue after anydiscount offered and provision for impairment. Creditors and provisions are recognlsed where the Charity has a present obligation resulting from a past event thatwill probably result in the transfer of funds to a third party and the amountdue to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowSng for anydiscounts due. Cash flow5tatement A cash flow statement has not been pr8p3red as no cash balances are held. A consolidated cash flow statement is psented in the financial statements of the NSPCC. Income All Income is accounted for in the SOFAwhen the Charity is legally entitled to the income, it 15 probable that the income will be received, and the amount can be quantified with reasonable accuracy. For pecuniary legacie5 the recognition point is normally atthe date probate is granted, and residuary legacies are normally recognised when draftestate accounts are available or other suitable information which allows the lega¢yto be measured wlth reasonable accuracy. Income 15 riot recognlsed for legacie5 whlch remain subject to a life interesL Expendlture Expenditure is accounted for on an accruals basls and allocated to the appropriate heading In the accounts. FundraSslng costs and all other expenditure has been borne bythe NSPCC in the years ended 31 March 2025 and 31 March 2024.
Childline Notes to the Accounts fortheyear ended 31 March 2025 Fund Accounting Generalfunds - these are funds given freelyto the organlsation that can be applied althe discretion of the trustees in accordance with Childline's charitable Objects. Re5trictedfunds - these are f(Jnds recelved for undertaking an actiwty Specified bythe donorwhen making the gift, or may resultfrom the terms of an appeal for funds. Taxation Childline as a registered charlty Is exemptfrom tax under Chapter 3 of Part 11 to the Corporation TaxAct 2010 orsectlon 256 of the Taxation for Chargeable Gains Act 1992, to the extent surpluses are applied to its Charitable purposes. 2 Income from donatlons and legacles Total 2025 £'ooo 1,480 1,480 Total 2024 £'ooo 1,579 1,579 Donatrons and legacle$: Legacies Total donations and leyacle$ 3 Analysis of total expendlture Total 2025 £'ooo 1.480 1,480 Totsl 2024 £'ooo 1,579 1.579 Expendlture on chayltabla aetlvitles.. Grant to the NSPCC Tot81 expendlture Total expendlture 1,480 1,579 The fees payable to the CharlW5 auditor for the audit of the Charity's accounts lorthe year ended 31 March 2025 of £l,00012024'. £1,0001 The audit fees were borne by the parentcharity in the current and previous period. No expenses were pald by Childline for trustees. travel and accommodation during the years ended 31 March 2025 and 31 March 2024. The Childline trustees are not entltled to and did not raceive any remuneration or other benefits during the year12024.. £nS11. There were no employeès during the years ended 31 March 2025 and 31 Nlarch 2024. 4 Debtovs 2025 £'ooo 126 126 2024 £'ooo 33 33 Accrued income Total 5 Credltors.. Amounts falllng duèwlthln on• year 2025 É'ooo 126 126 2024 £'ooo 33 33 Amounts owed to parent charity Total Amounts owed to parent charityare non-intere5t bearing and repayable on demand. 12
Childline Notes to the Accounts fov the year ended 31 March 2025 6 Funds Statementof Funds General £'ooo Restricted £'ooo Total £'ooo Brought fonard l April 2024 Income Expenditure Totalfoy the Charliyat31 March 2025 1,479 11,4791 1.480 11,4801 li) Statementof Funds General £'ooo Restrltted £'ooo Total £'ooo Brought forward l April 2023 Income Expenditure Totalfor the Chayltyat 31 Maych 2024 1,398 11,398) 181 11811 1,579 11,5791 7 Legacies Chlldllne has been notified of 28 legacies12024.' 37 legacies)which have not been included within the financial Statements as they do notyet meet the Income recognition criteria. Thi5 include5 1 pecuniary legacywith an averagevalue of £3.04512024.. 7 pecunlarylegacies with value of £2,895). Pecuniary legacies are onlyrecognised once notification of probate is received. The remaining 24 are residuary legacies, which have an averagevalue of £89,3Q212024.. 30 cases with an average value of £46,975). Residuary legacies are normally recognised once draft accounts are received or other information whlch allow them to be measured with reasonable accuracy. Included within the above figures are I pe¢unlary legacy (2024.. 1) and 3 re5iduary legacies (2024.. 5)which are not recognised because they are subjectto a life interest 8 Ultlmate contyolllng party The sole member and controlllng paty of the charity Chlldllne Is the NSPCC (charity reg15tratlon number 2164011. Group accounts have been prepared forthe perlod ended 31 March 2025whlch consolidate the results of Chlldllne. The parent undertaking of the smallest and largest group which includes the company, and for which group accounts are prepared is the NSPCC. Copies of the NSPCC'S consolidated annu31 report ¢an be obtained from Childline's registered office set out on page l. Legacy income received by Chlldllne is paid to NSPCC under GiftAid as detailed within note 3. There were no other related partytransactions in the year12024.. none). 13