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
Car￿n9 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 re￿s￿onS 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 p￿sented 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 fon￿ard 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