## **PARENT SUPPORT LINK FINANCIAL STATEMENTS** **31ST MARCH 2024** **Company Registration Number 3202552 Charity Number 1061823** **T D GREGORY LIMITED 237 MANOR FARM ROAD BITTERNE PARK SOUTHAMPTON SO18 1NY** **PARENT SUPPORT LINK** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** |**CONTENTS**|**PAGE**| |---|---| |Officers and professional advisers|1| |Trustees Annual Report|2| |Independent Examiners Report|16| |Statement of financial activities|18| |Balance sheet|19| |Notes to the financial statements|21| ## **The following pages do not form part of the financial statements** |Detailed income and expenditure account|31| |---|---| |Detailed income and expenditure account by project|32| **PARENT SUPPORT LINK** **Page 1** **OFFICERS AND PROFESSIONAL ADVISERS** ## **YEAR ENDED 31ST MARCH 2024** |**The Board of Directors**|R Chapman (Treasurer)| |---|---| ||A Galbraith| ||J McCombe (Chair)| ||C Murg| ||S Haig| ||S Spinney| ||O Maljutina| |**Company Secretary**|S Haig| |**Principal Address**|48-50 Vespasian Road| ||Bitterne Manor| ||Southampton| ||Hampshire| ||SO18 1PA| |**Registered Office**|48-50 Vespasian Road| ||Bitterne Manor| ||Southampton| ||Hampshire| ||SO18 1PA| |**Bankers and Other**|Unity Trust Bank Plc| |**Professional Advisers**|Nine Brindley place| ||Birmingham| ||B1 2HB| **PARENT SUPPORT LINK** **Page 2** **TRUSTEES ANNUAL REPORT** **YEAR ENDED 31ST MARCH 2024** ## **Chairpersons report** This year has been a period of growth and resilience Parent Support Link. Despite the challenges posed by the ongoing substance use crisis and the broader social and economic environment, our charity has continued to provide crucial support to those in need. Our commitment to our mission remains steadfast, and we have made significant strides in expanding our services and outreach. Our trustees have continued to take innovative steps to enhance our committee's functioning, continually striving to strengthen our governance methods. I would like to commend the high standard of service provided by the Charity, particularly in Southampton, where our partnership with CGL has been well-received. We hope this collaboration will endure, and the impressive numbers demonstrate the valuable impact PSL has had on the city, both through Lottery funding and the CGL partnership. Our contract with Inclusion holds great prestige and serves as a positive example of effective family work in the Drug Treatment field. It exemplifies how collaboration can enhance recovery and support for all our service users. As we move into the next year, our primary focus at PSL will be to address one of the most significant challenges we encounter - stigma. We are committed to dedicating our efforts to this crucial topic and collaborating with others to dismantle the barriers we confront daily. I encourage you to read through this report, which provides insights into our ethos, key statistics, and an overview of our work during the past year. I hope you find it engaging, and should you have any questions, feel free to ask any trustee, who will be more than willing to assist. Looking ahead, PSL is eager to embrace the future and welcomes any feedback, as we aim to continue working jointly and making a positive impact. ## **Governing Documents** Parent Support link is a Registered Charity (1061823) and Company Limited by Guarantee (0320552) not having a share capital. The Charity was established in 1996 and is governed by the Articles of Association and the Memorandum of Association that sets out the charitable objects of the organisation. There are no changes to the articles. **PARENT SUPPORT LINK** **Page 3** **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31ST MARCH 2024** ## **Aim and activities** ## **The Aim** The aim of **Parent Support Link (PSL** ) is to support and inform the families and friends of people who use drugs and alcohol. This could be a parent, a partner, a sister, a brother, or a good friend. PSL achieves these aims by providing the following activities: ## **Core activity** - A 24/7 telephone contact line that is operated by trained volunteer workers. This service is delivered in both Southampton and Hampshire - Inviting people to attend a 1-2-1 meeting where an assessment of their needs can be made, and a relevant support plan is developed. - Facilitating regular support groups for those family members who feel able to participate in group support. - Providing participative workshops around subjects that enhance self-awareness, raise self-esteem, and build health and wellbeing. - Awareness raising, engaging with community-based organisations, and joint working where appropriate The Charity achieves these aims by delivering grant-funded projects, entering into contracts to deliver specific parts of a larger service, and working alongside other providers. ## **Organisational Structure** Parent Support Link (PSL) operates under the management of a committee, which includes an 8-member Board serving voluntarily, in addition to the CEO - service manager (non-voting member). The service manager holds the responsibility for the charity's day-to-day operations, ensuring a cohesive and focused approach to achieve the organization's objectives while reporting directly to the Board. The team of Family Support Workers convenes monthly, fostering information sharing and mutual support. Volunteers play a crucial role within the organisation and are also represented in these meetings. They have their separate regular gatherings, where they exchange best practices and bring up any relevant concerns for the Board's consideration. The service manager bears the overall responsibility for the day-to-day management of operations. Regular actions are taken to support this function. The monthly team meetings serve as a cornerstone for the organisation's smooth functioning. Staff members present progress reports on their respective project responsibilities and learn about the achievements of their colleagues. This contributes to the ongoing monitoring, evaluation, and development of each **PARENT SUPPORT LINK TRUSTEES ANNUAL REPORT** **Page 4** ## **YEAR ENDED 31ST MARCH 2024** project and the Charity as a whole, while also highlighting any issues or concerns to be reported to the management committee. Monthly staff supervision is carried out, both individually and in peer groups, facilitated by an external supervisor, focused on caseload and professional practice. Additionally, quarterly review meetings are held to assess performance, capabilities, and identify training needs. ## **The process of recruiting and appointing members to the management committee is as follows:** Trustees are recruited on an as-needed basis, which is the most suitable approach for our small organization. Potential candidates often come recommended, and they are required to submit a rationale for joining the committee. This submission is discussed during the next scheduled committee meeting, and if accepted, they are invited to become part of the committee. At the Annual General Meeting, committee members can be registered as trustees. When appointing or re-appointing a trustee, a notice of at least 14 days is given. Similarly, we ask that trustees provide the same notice when stepping down. The minimum number of trustees should not be less than 3, and there is no maximum limit. The Board comprises the Chairperson, the Treasurer, the Company Secretary, two trustees representing both volunteer workers and service users and the chief operations officer/service manager (titles interchangeable). The committee may include other members who bring specific expertise but are not trustees. Quarterly meetings of the Board are held, and any issues or concerns that arise in between meetings are communicated through email. Extraordinary meetings are arranged on an ad hoc basis when necessary. Trustees are actively involved in management tasks that require their particular expertise, such as recruitment and employment procedures. They are also responsible for maintaining accurate accounting records that reflect the company's financial position and ensuring compliance with the Companies Act 2006. Potential trustees typically have a good understanding of the organization's mission and the area of our work, which involves providing support to those affected by someone else's drug use. Skills needed to manage the affairs of the charity are also considered. Each trustee is asked to provide an up-to-date CV and participate in a skills audit to determine the best fit for their role on the committee. New trustees receive relevant induction training to support their responsibilities, if required. Trustees are encouraged to familiarize themselves with the content of the handbook and identify any training needs they may have. ## **Responsibilities of the Trustees** There have not been any changes in the responsibilities of the trustees during this last year. Company 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 company at the end of the year and of the profit or loss for the period then ended. **PARENT SUPPORT LINK** **Page 5** **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31ST MARCH 2024** As part of this, trustees are required to: - Be responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. - Select suitable accounting policies and then apply them consistently. - Make judgments and estimates that are prudent and reasonable. - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statement. - Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business. - The trustees are responsible for the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. - To ensure that the Risk Register is reviewed on a rolling basis at each committee meeting and that it is being continually updated. The 5 main headings on the register are: - Lack of funding - Loss of key staff - Change in premises - Damage to external reputation - Changes in the Political environment These are regularly revised, and any mitigating actions are agreed and undertaken. An instance of this would be, the onset of the pandemic. This required immediate action, and this resulted in a Business Continuation Plan for this previously unidentified situation being planned and ratified within three days. This gave the Charity a clear way forward and enabled the Charity to continue to function. **PARENT SUPPORT LINK TRUSTEES ANNUAL REPORT** **Page 6** ## **YEAR ENDED 31ST MARCH 2024** ## **Trustees and Members of the committee** A list of the members of the management committee for this period is set out on page 14. ## **Key Achievements** ## **Service Expansion** - PSL has expanded its existing contract with SSJ in Portsmouth. Over the past three years, we have provided telephone support, and now we are introducing a family support worker to offer face-to-face assistance and group support. We are excited to continue working with SSJ in this new capacity and to maintain the strong relationships we have built over the years. - Over the past year, PSL has welcomed and supported 499 new families while continuing to assist 602 existing clients, totaling 1,163 individuals who have received support from PSL somehow. 165 people have now been excited within the last year from our services. We have successfully delivered: 1. 16 Stepping Stone classes 2. 13 Jigsaw Journey sessions 3. 12 Bereavement support groups 4. 120 support groups 5. 18 well-being workshops 6. Over 40 Craft and Cuppa mornings 7. 2628 appointments for direct support, including in-person face-to-face work, dedicated telephone appointment sessions, and virtual sessions have been delivered. These accomplishments highlight our dedication to providing our community with various support and enrichment activities. - We have introduced counselling students to offer specific counselling sessions throughout Hampshire. These students at Portsmouth and Chichester University have taken placements within our charity. This addition has been a welcomed bonus to all the other services we offer. **PARENT SUPPORT LINK TRUSTEES ANNUAL REPORT** **Page 7** **YEAR ENDED 31ST MARCH 2024** We have developed and introduced a new structured course called "The Jigsaw Journey," which has been delivered throughout this year and has been extremely well received. This course offers individuals insight into what recovery looks like for themselves while supporting their loved ones. The course covers topics such as: 1. Accepting Reality 2. Informed choices 3. Boundaries 4. Personal time 5. Responsibility and consequences 6. Renewed perspective The positive feedback from participants highlights the value and impact of this program. (Please see on point 10) ## **Outreach and Awareness** - PSL continues to participate in event days and wherever possible to raise awareness of the charity and the support we offer. This includes visiting other organisations to deliver presentations, attending fun days and events held across the county, and being involved in events hosted by other organisations. We are also open to exploring new ventures to spread the word about our services. - Our social media pages have seen significant growth this past year, with new and refreshing information sharing and posts that have been recognized by many. Across our platforms: - Facebook: https://www.facebook.com/ParentSupportLink/ Website: https://www.pslcharity.org.uk/ Twitter: @PSL_Hampshire Instagram: https://www.instagram.com/parentsupportlink/ LinkedIn: https://uk.linkedin.com/company/parent-support-link Within a quarter, we reach approximately 13,500 people and achieve a total of 35,416 impressions. This demonstrates increasing awareness of the work we are doing. - We have communicated with GP services throughout Southampton and noticed a rise in referrals from GPs this past year. We will continue promoting our services in this way and expand our outreach by visiting schools, colleges, workplaces, and other areas. - We share the support we offer as widely as possible, including a variety of services such as a 24/7 support line, face-to-face support, support groups, virtual support, bereavement groups, wellbeing sessions, educational workshops, structured courses, and acupuncture. **PARENT SUPPORT LINK TRUSTEES ANNUAL REPORT** **Page 8** ## **YEAR ENDED 31ST MARCH 2024** ## **Partnerships** - We have a strong and successful partnership with Hampshire Inclusion, working closely together to achieve positive outcomes and outputs. Together, we strive to find new ways to engage with more people and keep the Inclusion team updated on any additions and changes within the charity. Currently, we provide support across all of Hampshire's Inclusion Hubs, with a dedicated family support worker in each hub for our clients. - Our contract with CGL to deliver services to their clients has now entered its third year and is working extremely well. With the support of CGL, we have managed to reach families connected with CGL that we might not have been able to reach otherwise. We have dedicated family support workers based in Southampton who can offer support throughout the city, including group support sessions. - Our updated contract with SSJ demonstrates the value of the services we provide and highlights the need for support among the people of Portsmouth. This is a great opportunity to expand our support in Portsmouth and collaborate with SSJ to achieve this. We now have a family support worker delivering PSL services within SSJ and the community. - Our Southampton lottery is now in its second round of funding, entering the fourth year of a five-year plan. We are committed to continually seeking funding to ensure the continuation of our much-needed work for those who rely on our services. We are dedicated to ensuring that Southampton is not left without a service to support our carers. The lottery funding has significantly benefited the city, providing essential support to many individuals who would have been lost without it. (Please see feedback on the point 10.) ## **Volunteer Engagement** - This year, we've experienced an outstanding level of support from volunteers in various capacities. With a total of 24 volunteers, they have been instrumental in delivering services and support. From assisting on our 24/7 support line to supporting family support workers in our groups and workshops, organising and executing fundraising events, and maintaining the premises to ensure a welcoming environment – our volunteers have showcased exceptional skills and dedication. Their commitment is truly remarkable, and we recognise that the work we do wouldn't be possible without their invaluable contributions. ## **Fundraising and Donations** - Throughout the past year, we've hosted a series of social gatherings to fundraise for the charity, guided by our strengthening fundraising committee. They've organised a variety of engaging events such as quiz nights, bingo events, summer fetes, and online auctions. Each event has received tremendous support and participation, enriching our sense of community. Most importantly, these gatherings have been filled with joy, laughter, and fun, making them memorable occasions for all involved. - We've been exceptionally fortunate to receive support and donations from various sources, including the Masonic Lodges across Hampshire, ASDA in Southampton, and even from the individuals who access our charity, generously contributing whenever they can. This outpouring of support is truly humbling, and we are immensely grateful for the kindness and generosity shown towards our cause. **PARENT SUPPORT LINK** **Page 9** **TRUSTEES ANNUAL REPORT** **YEAR ENDED 31ST MARCH 2024** ## **Case Studies** **Story 1:** I was assigned a male caller who had reached out to our support line was in a state of confusion and contemplating leaving his wife due to her issues with alcohol. He had three children with her, and until recently, he had managed to shield them from the situation, which had given his wife the false belief that her actions were not affecting the children, as there was someone protecting them. However, over time, her drinking had escalated to the point where he could no longer conceal it from the children. They started questioning why their mother was frequently asleep and not at home, among other things. We began working with Mr. X by providing him with information and insights about alcohol use, as he was seeking to comprehend the reasons behind his wife's behaviour. In our sessions, we created a safe space for him to express his thoughts and feelings openly, enabling him to gather the courage to reach out to family members for help and support. This process served as an eye-opener for his wife, as she realised that her actions were no longer a hidden issue and that people were now aware of her struggles, making it clear that her behaviour was not normal. Subsequently, the husband found the inner strength to approach his wife in a calm, non-judgmental manner to discuss her actions and delve into her world and their shared experiences. This open dialogue led to her seeking help, including consulting a doctor who diagnosed her with postnatal depression. Both sides are now receiving the necessary support and assistance. They are progressing with a combination of dedication and emotional challenges, but they are actively working on their relationship and communication. Importantly, the situation is no longer shrouded in secrecy, which has alleviated Mr. X's feelings of isolation and fear. **Story 2:** X’s First contact with Parents Support Link (PSL) was initiated by the client through email. Following this contact, an appointment was scheduled to address the client's concerns regarding her 31-year-old son's alcohol misuse. The client expressed distress over her son's alcohol misuse, which had significantly disrupted his life and impacted the family's well-being. She detailed how his behavior affected her sleep, diet, mental well-being, and relationships with other family members. A personalised plan was developed to assist the client in managing her mental well-being. This plan included: 1. One-on-one sessions focusing on person-centered support. 2. Auricular acupuncture sessions to support stress relief. 3. Steppingstones workshops based on Cognitive Behavioural Therapy (CBT) principles. 4. Additional one-on-one sessions conducted via Zoom for ongoing support. Since receiving support from PSL, both the client and her son have made positive changes. The client successfully implemented boundaries and recognised her inability to control her son's actions. This realisation led to the dissolution of a codependent relationship between them. As a result, the son has transitioned from chaotic alcohol use to controlled drinking, driven by his desire for change and the newfound independence from the codependent dynamic. The client has progressed to the maintenance stage in the cycle of change, indicating stability in managing her son's alcohol misuse. She now engages in fortnightly face-to-face sessions to sustain her progress and receives ongoing support from PSL. This case exemplifies the transformative impact of tailored support in addressing the challenges faced by parents dealing with a loved one's substance use. Through a combination of therapeutic interventions and personalised **PARENT SUPPORT LINK TRUSTEES ANNUAL REPORT** **Page 10** ## **YEAR ENDED 31ST MARCH 2024** support, the client was empowered to establish healthy boundaries, gain insight into her role in the dynamic, and facilitate positive changes in her son's behaviour. Moving forward, continued support and maintenance sessions aim to uphold the progress achieved and sustain positive outcomes in the client's journey towards well-being and familial harmony. These stories are a testament to the real-life changes facilitated by our charity and the support of our funders, donors, volunteers, and workers. For more Feedback stories please visit: https://www.careopinion.org.uk/opinions?nacs=rrex4-parent-support-link ## **Challenges and Solutions** ## **Challenges** - Increased demand for services due to rising substance use issues - Funding uncertainties in a competitive charity landscape - Ensuring volunteer retention - Managing Staff burnout due to workload ## **Solutions** - Diversifying funding sources and applying for more grants. - Enhancing volunteer support programs - Strengthening community partnerships to expand our reach and - Having the correct supervision in place for all staff members and volunteers ## **Future Plans** - Expand our support services to more regions - Keep the contracts we have in place moving forward - Develop new programs targeting specific needs within our services and what we currently deliver. - Increase our advocacy efforts to influence policy changes related to substance use and family support **PARENT SUPPORT LINK** **Page 11** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31ST MARCH 2024** ## **Acknowledgements** We extend our heartfelt thanks to: - Our dedicated volunteers and staff - Our dedicated committee and trustees - Our generous donors - Our partners and collaborators - The individuals and families who trust us and share their journeys Your unwavering support is the cornerstone of our success and the impact we make. ## **Closing Remarks** The work we do here at PSL is of utmost importance, as we support real people facing real challenges and heartache. Sometimes, individuals reach a point where they feel utterly alone, with nowhere to turn and no hope to carry on. This harsh reality is what drives our mission. The support we offer makes a tangible difference in people's lives, although it's difficult to fully comprehend unless you've witnessed it firsthand or experienced it yourself. We strive to break down judgment and show people that they are not alone; we are here to help them navigate through their struggles, even when circumstances feel beyond their control. To our committee members, team, volunteers, partners, funders, and all who support us, we extend our deepest gratitude. Your contributions, whether big or small, are truly appreciated. As we look ahead to the next year, we anticipate it to be busy, but we remain dedicated to our cause. We will continue to work tirelessly to ensure that we are doing everything in our power to support those in need. We remain committed to our mission of supporting those affected by a loved one's substance use. Together, we will continue to provide hope, help, and healing. Thank you for your continued support and participation in our Annual General Meeting. **Prepared by:** Rhona Hawkins CEO **PARENT SUPPORT LINK** **Page 12** **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31ST MARCH 2024** ## **Feedback** - So glad to be able to talk to others and people who know what you are going through. - My daughter is a binge drinker and alcoholic and I was hurt, angry, and worried, I couldn't sleep because I worried because she lived alone. I cried a lot because I couldn't fix her and if I'm honest I was heading for a break-down. Then I was told about Parent Support Link (PSL) and plucked up the courage to ring that number. That was probably the most important call I have made in a long time. From the first phone call from Karen and then the face to face meetings things started to change. I still get upset at times but I understand addiction better now and I know if things get on top of me my support worker Barbara is there or any of the PSL team will take a moment and listen. They are like family. - This group has helped me so much and coming to terms with the death of my darling son. It is refreshing to be able to talk openly and freely about feelings that I have been unable to express to family and friends. Meeting others in a similar situation has really helped and the non-judgemental conversation has been invaluable. I honestly don’t know how I would cope without it. - I feel so supported through these meetings, I don’t know what I would do without them as the system lets you down and PSL is what kept me going! - Positive feedback as always. They are always at hand to help and group sessions are always very helpful - I can say without any doubt that this support group has saved my life. I feel a weight has been lifted when I came to PSL. - Fantastic service, a lifeline to so many. I don’t know what I would do without the service and group - If we did not have the bereavement group we would feel so alone and unable to express our grief and talk freely and not be judged. I came to this group to support me and make the grief less traumatic. - We found attending the regular groups with the PSL member very helpful in terms of understanding alcohol use which has helped us to support our own son. - These workshops have not only given me new skills to use within day-to-day life they have helped me make friends and meet others who understand me, I am not alone anymore. - My husband is a heavy drinker and as much as I had hoped he would change for me, all the broken promises and heartache said differently. I was so alone and fed up with being let down and reaching out to places that couldn't help me when I finally found Parent Support Link's number and reached out to them. Thank god I did as this was the beginning of a new life for me! - They listened, made time for me, and were there whenever I needed them. I grew relationships with other people in the groups and could be honest with everyone as they understood what I was saying. My family support worker helped me to look at myself and what I had the power to change for myself. - My husband is still drinking with broken promises and I know we have a long way to go, but I am doing things for myself again and living my life once more, which is helping the whole situation. Thank you to everyone at PSL, I cannot thank you enough! - I was a drug user and heavy gambler where I nearly lost not only my home but my job and partner as well due to the damage I was causing. My partner found a place online called parent support link and they supported her which showed me how bad the situation was and how it needed to stop and be changed. I have ended up getting the help I need now due to the information and support they gave my partner and I am doing really well. - This is feedback to say thank you to the Parent support link as I honestly believe I would have lost everything if it was not for them helping us and being there. Cannot recommend them more, seriously go and get the help you need they will guide you to the right place if it's not something they do and support you all the way. **PARENT SUPPORT LINK** **Page 13** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31ST MARCH 2024** - I would not be standing here today without them. - The courses I have attended have given me a whole new outlook and understanding, I feel different in myself in such a positive way and have even come of my anti-depressants. - I am no longer alone, I have friends in the groups that do not judge me and the support from my family worker to be honest with and open up to without being told what to do. - You are our lifeline. - I lost my child to a drug overdose and I would have gone to as I felt so alone and lost without him, thanks to PSL I have found the strength to carry on, the pain will always be there I know but having this support in place is just a godsend! **PARENT SUPPORT LINK** **Page 14** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31ST MARCH 2024** ## **Who is in the PSL team** ## **The Committee Board** Chairperson – James McCombe Deputy chairperson and Volunteer representative – Sian Spinney Secretary and carers representative – Sue Haig Treasure – Rosa Chapman Trustee – Ann Galbraith Trustee – Claudia Murg Committee member and Trustee – Olga Maljutina ## **The Team** CEO and service manager – Rhona Hawkins Deputy Manager and FSW – Jonnie Angel Charity Administrator – Babsy Kaur Volunteer coordinator and FSW – Karen Angel Inclusion Lead and FSW – Stephen Spinney FSW – Paul Daley FSW – Michelle Rogers FSW – Barbara Dixon FSW – Kim Harrison FSW – Emma Cater ## **The Volunteers** Michelle Leonie Sian Annette Rocio Fiona Chris Pauline Jane Lorna Leonna Linda Michelle Carla Patsy Benn Miranda Maria Marion Sylvia Jeff Karen ## **The Student Counsellors** Benn Miranda Maria Rocio **PARENT SUPPORT LINK** **Page 15** ## **TRUSTEES ANNUAL REPORT** **YEAR ENDED 31ST MARCH 2024** ## **SMALL COMPANY PROVISIONS** The accounts have been prepared in accordance with the provisions in the Companies Act 2006 applicable to companies subject to the small companies regime. Registered office: Signed by order of the trustees 48-50 Vespasian Road Bitterne Manor Southampton Hampshire …………………………………. SO18 1PA Trustee Signed by order of the trustees approved by the trustees on: **PARENT SUPPORT LINK** **Page 16** ## **INDEPENDENT EXAMINERS REPORT** ## **YEAR ENDED 31ST MARCH 2024** I report on the financial statements of the Charity for the year ended 31st March 2024, which are set out on pages 17 to 28. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. **PARENT SUPPORT LINK** **Page 17** **INDEPENDENT EXAMINERS REPORT** ## **YEAR ENDED 31ST MARCH 2024** ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention to indicate that: - accounting records have not been kept in accordance with section 386 of the Companies Act 2006; - the accounts do not accord with such records; - where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102); - any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts. Signed: Date: 19/06/2024 Name: Mrs V White, MAAT Professional Body: Association of Accounting Technicians Address: Rowles and Co. Rowles Accountancy Services Limited Unit 104, Solent Business Centre 343 Millbrook Rd West Southampton Hampshire SO15 0HW **PARENT SUPPORT LINK** **Page 18** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **YEAR ENDED 31ST MARCH 2024** **----- Start of picture text -----**
Note 2024 (£) 2024 (£) 2024 (£) 2023 (£)
Unrestricted Restricted Total Total
Income from:
Grant Funding 2 0 281,713 281,713 275,850
Sundry donations and fund raising 10,161 0 10,161 8,599
Investment Income 1,415 0 1,415 547
11,576 281,713 293,289 284,996
Expenditure on:
Direct charitable expenditure 3 2,554 50,326 52,880 47,257
Fundraising and publicity 4 212 6,273 6,485 5,814
Management and administration 5 750 213,172 213,922 186,105
6 3,516 269,771 273,287 239,176
Net movement in funds 8,060 11,942 20,002 45,820
Balances brought forward 51,279 74,310 125,589 79,769
Balances carried forward 59,339 86,252 145,591 125,589
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The charity has no other recognised gains or losses other than the results for the year set out above. All of the activities of the charity are classed as continuing. **The notes on pages 21 to 30 form part of these financial statements.** **PARENT SUPPORT LINK** **Page 19** ## **BALANCE SHEET (Companies House No. 0320552)** ## **YEAR ENDED 31ST MARCH 2024** **----- Start of picture text -----**
Note 2024 (£) 2024 (£) 2024 (£) 2023 (£)
Unrestricted Restricted Total Total
Fixed Assets
Tangible assets 8 19,668 0 19,668 10,598
Current Assets
Debtors 9 0 0 0 3,732
Cash at bank and in hand 40,259 109,521 149,780 152,288
40,259 109,521 149,780 156,020
Creditors (due within one year) 10 588 23,269 23,857 41,029
Net Current Assets 39,671 86,252 125,923 114,991
Net Assets 59,339 86,252 145,591 125,589
Funds of the charity
Accumulated fund 12 59,339 86,252 145,591 125,589
- - - -
**----- End of picture text -----**
**The notes on pages 21 to 30 form part of these financial statements.** **PARENT SUPPORT LINK** **Page 20** ## **BALANCE SHEET (Companies House No. 0320552) continued** ## **YEAR ENDED 31ST MARCH 2024** The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. These financial statements were approved by the trustees on the: ……………………………………… ……………………………………… Trustee Trustee (Director) (Director) **The notes on pages 21 to 30 form part of these financial statements.** **PARENT SUPPORT LINK** **Page 21** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - (I) the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - (ii) the Charities Act 2011 - (iii) the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 The charity constitutes a public benefit entity as defined by FRS 102. ## **Incoming resources** Income represents donations receivable, grants, lottery funding and local & health authority funding. **PARENT SUPPORT LINK** **Page 22** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** ## **Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources; - it is more likely than not that the trustees will receive the resources; - the monetary value can be measured with sufficient reliability. ## **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. ## **Grants and donations** Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). ## **Legacies** Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. ## **Government grants** The charity has received government grants in the reporting period ## **Tax reclaims on donations and gifts** Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified **PARENT SUPPORT LINK** **Page 23** **NOTES TO THE FINANCIAL STATEMENTS** **YEAR ENDED 31ST MARCH 2024** ## **Contractual income and performance related grants** This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. ## **Donated goods** Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. ## **Donated services and facilities** Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. ## **Support costs** The charity has incurred expenditure on support costs. ## **Volunteer help** The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. **PARENT SUPPORT LINK** **Page 24** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** ## **Income from interest, royalties and dividends** This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. ## **Income from membership subscriptions** Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. ## **Settlement of insurance claims** Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. ## **Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. ## **EXPENDITURE AND LIABILITIES** ## **Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. ## **Governance and support costs** Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. **PARENT SUPPORT LINK** **Page 25** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** ## **Grants with performance conditions** Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. ## **Grants payable without performance conditions** Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. ## **Redundancy cost** The charity made no redundancy payments during the reporting period. ## **Deferred income** No material item of deferred income has been included in the accounts. ## **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts ## **Provisions for liabilities** A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date ## **Basic financial instruments** The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. **PARENT SUPPORT LINK** **Page 26** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** ## **ASSETS** ## **Tangible fixed assets for use by charity** These are capitalised if they can be used for more than one year, and cost at least £100. They are valued at cost. The depreciation rates and methods used are disclosed in note 8. ## **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments ## **Stocks and work in progress** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. ## **Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. **PARENT SUPPORT LINK** **Page 27** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** **----- Start of picture text -----**
2. DONATIONS AND FUNDING
2024 (£) 2024 (£) 2024 (£) 2023 (£)
Unrestricted Restricted Total Total
Income from local government authorities / 0 281,713 281,713 275,850
external grants
Sundry donations and fund raising 10,161 0 10,161 8,599
10,161 281,713 291,874 284,449
3. DIRECT CHARITABLE EXPENDITURE
Provision of charitable services: 2024 (£) 2024 (£) 2024 (£) 2023 (£)
Unrestricted Restricted Total Total
Direct charitable expenditure 298 3,999 4,297 1,895
Rent, rates and insurance 132 19,470 19,602 14,780
Light and Heat 0 0 0 0
Repairs and maintenance 0 0 0 0
Telephone and Internet 79 9,802 9,881 6,340
Postage and Stationery 151 3,376 3,527 5,746
Training and supervision 409 5,099 5,508 12,199
Travel and subsistence 1,485 8,580 10,065 6,297
2,554 50,326 52,880 47,257
**----- End of picture text -----**
**4. FUNDRAISING AND PUBLICITY** ||**2024 (£)**|**2024 (£)**|**2024 (£)**|**2023 (£)**| |---|---|---|---|---| ||**Unrestricted **|**Restricted**|**Total**|**Total**| |Fundraising and publicity costs|212|6,273|6,485|5,814| **PARENT SUPPORT LINK** **Page 28** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** ## **5. MANAGEMENT AND ADMINISTRATION** |**2024 (£)**
**Unrestricted **
Staff costs
575
Other costs
0
Accountancy Fees
0
Legal and other professional fees
0
Bank charges
24
Depreciation
151
**750**|**2024 (£)**
**Restricted**
204,499
0
2,290
2,012
182
4,189
**213,172**|**2024 (£)**
**2023 (£)**
**Total**
**Total**
205,074
178,929
0
0
2,290
1,930
2,012
2,220
206
178
4,340
2,848
**213,922**
**186,105**| |---|---|---| ## **6. TOTAL RESOURCES EXPENDED** |**2024 (£)**
**Unrestricted **
Direct charitable expenditure
2,554
Fundraising and publicity
212
Management and administration
750
**3,516**|**2024 (£)**
**Restricted**
50,326
6,273
213,172
**269,771**|**2024 (£)**
**2023 (£)**
**Total**
**Total**
52,880
47,257
6,485
5,814
213,922
186,105
**273,287**
**239,176**| |---|---|---| ## **7. OPERATING SURPLUS/(DEFICIT)** ||**2024 (£)**|**2024 (£)**|**2024 (£)**|**2023 (£)**| |---|---|---|---|---| ||**Unrestricted **|**Restricted**|**Total**|**Total**| |Operating surplus/(deficit) is stated after charging:||||| |Depreciation|151|4,189|4,340|2,848| **PARENT SUPPORT LINK** **Page 29** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** |**8. TANGIBLE FIXED ASSETS**
**COST**
As at 1st April 2023
Additions|**£**
47,472
13,410
**Fixtures, fittings and**
**equipment**| |---|---| |**As at 31st March 2024**|**60,882**| |**DEPRECIATION**
As at 1st April 2023
Charge for the year|36,874
4,340| |**As at 31st March 2024**|**41,214**| |**NET BOOK VALUE**|| |**As at 31st March 2024**|**19,668**| ||| |As at 31st March 2023|**10,598**| |Depreciation is charged at 25% reducing balance.|| |**9. DEBTORS**
**2024 (£)**
**Unrestricted **
Local authority payments due
0
Prepayments
0
**0**
**10. CREDITORS: Amounts falling due within one year**
**2024 (£)**
**Unrestricted **
Expenses claimed account
0
Other creditors
0
Accruals and deferred income
588
**588**|**2024 (£)**
**Restricted**
0
0
**0**
**2024 (£)**
**Restricted**
0
23,269
0
**23,269**|**2024 (£)**
**Total**
0
0
**0**
**2024 (£)**
**Total**
0
23,269
588
**23,857**|**2023 (£)**
**Total**
0
3,732
**3,732**
**2023 (£)**
**Total**
0
40,441
588
**41,029**| |---|---|---|---| **PARENT SUPPORT LINK** **Page 30** **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31ST MARCH 2024** ## **11. COMPANY LIMITED BY GUARANTEE** Parent support link is a company limited by guarantee. |**12. RESERVES**
**2024 (£)**
**Unrestricted **
Brought forward
51,279
(Deficit)/Surplus for the year
8,060
Carried forward
**59,339**|**2024 (£)**
**Restricted**
74,310
11,942
**86,252**|**2024 (£)**
**Total**
125,589
20,002
**145,591**|**2023 (£)**
**Total**
79,769
45,820
**125,589**| |---|---|---|---| ## **13. RELATED PARTIES** The charity was under the control of the trustees, who are also the directors of the company throughout the year. There were no other transactions with the trustees during the year or with entities controlled by them other than one trustee being reimbursed for minor travelling expenses incurred. ## **14. TRUSTEE REMUNERATION** No other remuneration or expenses have been paid to trustees during the year other than those detailed in note 13. ## **15. OPERATING LEASE COMMITMENTS** The following payments are committed to be paid within one year: |Expiring:|**2024 (£)**|**2023 (£)**| |---|---|---| ||**Total**|**Total**| |Two to five years|4,600|4,600| **PARENT SUPPORT LINK** **Page 31** ## **DETAILED INCOME AND EXPENDITURE ACCOUNT** ## **YEAR ENDED 31ST MARCH 2024** **----- Start of picture text -----**
2024 (£) 2024 (£) 2024 (£) 2023 (£)
INCOME Unrestricted Restricted Total Total
Local authority / external funding 0 281,713 281,713 275,850
Sundry donations and fund raising 10,161 0 10,161 8,599
Bank interest receivable 1,415 0 1,415 547
TOTAL INCOME 11,576 281,713 293,289 284,996
DIRECT CHARITABLE EXPENDITURE
Direct Costs 298 3,999 4,297 1,895
Rent, rate and insurance 132 19,470 19,602 14,780
Light and heat 0 0 0 0
Repairs and maintenance 0 0 0 0
Telephone/Internet 79 9,802 9,881 6,340
Postage and stationery 151 3,376 3,527 5,746
Training and supervision 409 5,099 5,508 12,199
Travel and subsistence 1,485 8,580 10,065 6,297
2,554 50,326 52,880 47,257
FUNDRAISING AND PUBLICITY
Advertising and publicity costs 212 6,273 6,485 5,814
212 6,273 6,485 5,814
MANAGEMENT AND ADMINISTRATION
Staff costs 575 204,499 205,074 178,929
Legal and professional fees 0 2,012 2,012 2,220
Accountancy costs 0 2,290 2,290 1,930
Other costs 0 0 0 0
Bank charges 24 182 206 178
Depreciation of fixed assets 151 4,189 4,340 2,848
750 213,172 213,922 186,105
TOTAL EXPENDITURE 3,516 269,771 273,287 239,176
NET (DEFICIT)/SURPLUS FOR YEAR 8,060 11,942 20,002 45,820
**----- End of picture text -----**
**PARENT SUPPORT LINK** **Page 32** ## **DETAILED INCOME AND EXPENDITURE ACCOUNT BY PROJECT** ## **YEAR ENDED 31ST MARCH 2024** **----- Start of picture text -----**
Portsmouth
Lottery Grant SSJ PSL Inclusion CGL
£ £ £ £ £ 2024 (£) 2023 (£)
INCOME
- -
Local authority / external funding 80,882 147,175 53,656 281,713 275,850
- - - -
Sundry donations and fund raising 10,161 10,161 8,599
Bank interest receivable - - 1,415 - - 1,415 547
TOTAL INCOME 80,882 - 11,576 147,175 53,656 293,289 284,996
DIRECT CHARITABLE EXPENDITURE
Direct Costs Direct 1,279 - 298 2,349 371 4,297 1,895
Rent, rate and insurance Staff Time 5,714 - 132 11,307 2,449 19,602 14,780
Telephone/Internet Direct 2,795 - 79 5,512 1,495 9,881 6,340
Postage and stationery Direct 1,003 10 151 1,892 471 3,527 5,746
Training and supervision Direct 1,452 - 409 2,862 785 5,508 12,199
Travel and subsistence Direct 2,516 - 1,485 4,304 1,760 10,065 6,297
14,759 10 2,554 28,226 7,331 52,880 47,257
FUNDRAISING AND PUBLICITY
Advertising and publicity costs Direct 3,370 - 212 2,764 139 6,485 5,814
3,370 - 212 2,764 139 6,485 5,814
MANAGEMENT AND ADMINISTRATION
Staff costs Staff Time 58,413 - 575 113,891 32,195 205,074 178,929
Legal and professional fees Staff Time 563 - - 1,107 342 2,012 2,220
Accountancy costs Direct 641 - - 1,260 389 2,290 1,930
Bank charges Direct 51 - 24 102 29 206 178
Depreciation of fixed assets Direct 1,203 - 151 2,188 798 4,340 2,848
60,871 - 750 118,548 33,753 213,922 186,105
TOTAL EXPENDITURE 79,000 10 3,516 149,538 41,223 273,287 239,176
NET (DEFICIT)/SURPLUS FOR YEAR 1,882 (10) 8,060 (2,363) 12,433 20,002 45,820
**----- End of picture text -----**