PARENT SUPPORT LINK FINANCIAL STATEMENTS
31ST MARCH 2025
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 2025
| CONTENTS | PAGE |
|---|---|
| Officers and professional advisers | 1 |
| Trustees Annual Report | 2 |
| Independent Examiners Report | 18 |
| Statement of financial activities | 20 |
| Balance sheet | 21 |
| Notes to the financial statements | 23 |
| The following pages do not form part of the financial | statements |
|---|---|
| Detailed income and expenditure account | 33 |
| Detailed income and expenditure account by project | 34 |
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OFFICERS AND PROFESSIONAL ADVISERS
YEAR ENDED 31ST MARCH 2025
| The Board of Directors | R Chapman (Treasurer) |
|---|---|
| A Galbraith | |
| C Murg | |
| S Haig | |
| S Spinney (Chair) | |
| 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 |
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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.
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This year has seen significant progress and positive change for PSL Charity. Some highlights include:
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Our fundraising efforts this year have been outstanding, with a variety of events designed to engage everyone and encourage wide participation.
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We were delighted to welcome new team members—Rebecca, Connor, Fiona, and Rhia—who bring fresh energy, expertise, and enthusiasm to the organisation.
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Our partnerships with Inclusion, CGL, and SSJ remain strong and collaborative, enabling us to deliver greater impact across the community. With current Southampton funding now in its final year, we are actively exploring how Southampton can contribute to securing replacement funding to ensure continuity of support.
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Our volunteer team has continued to grow in strength, providing an incredible service across all areas of the charity’s work.
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We have expanded our services to include new wellbeing and educational workshops, along with creative sessions such as singing and yoga classes.
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The feedback we receive continues to be overwhelmingly positive—a true reflection of the dedication, compassion, and quality of our team’s work.
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We are currently supporting 1,583 clients, each of whom has accessed PSL services in some way—a powerful reminder of both the reach and the necessity of our work.
As we move into the next year, our primary focus at PSL will be to continue 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.
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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
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A 24/7 telephone contact line that is operated by trained volunteer workers. This service is delivered in both Southampton and Hampshire
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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.
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Facilitating regular support groups for those family/friend members who feel able to participate in group support.
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Providing participative workshops around subjects that enhance self-awareness, raise self-esteem, and build health and wellbeing.
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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
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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 organisation. 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 organisation'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.
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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.
As part of this, trustees are required to:
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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.
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Select suitable accounting policies and then apply them consistently.
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Make judgments and estimates that are prudent and reasonable.
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statement.
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Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.
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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.
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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:
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Lack of funding
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Loss of key staff
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Change in premises
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Damage to external reputation
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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.
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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 / Key performance indicators:
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A total of 882 calls were received through our 24/7 support line, providing vital assistance around the clock.
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We successfully delivered 132 support group sessions, fostering connection and peer support.
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Our team held 991 face-to-face support sessions, offering personalised, in-person care.
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Additionally, 853 one-to-one virtual sessions were conducted, ensuring continued access to support regardless of location.
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A total of 340 wellbeing and educational group sessions were delivered this year, including a diverse range of activities such as the Wellbeing Workshops, Stepping Stones Workshops, Jigsaw Journey Course, craft sessions, yoga, singing classes, and Walk and Talk groups.
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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.
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Outreach and Awareness
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Community Engagement:
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PSL continues to actively participate in community event days to raise awareness of the charity and the support we provide. This includes delivering presentations at other organisations, attending fun days and county-wide events, and collaborating with partner organisations. We are also open to exploring new opportunities to further promote our services.
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Growing Online Presence:
Our social media platforms have grown significantly over the past year, with fresh and engaging content that has been widely recognised.
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Facebook: Parent Support Link
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Website: www.pslcharity.org.uk
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Twitter: @PSL_Hampshire
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Instagram: @parentsupportlink
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LinkedIn: Parent Support Link
On average, within a single quarter, our content reaches around 13,500 people and generates over 35,000 impressions , highlighting the increasing awareness of our work.
- Strengthening Partnerships:
We have strengthened our communication with youth services, GP services, and hospitals resulting in a noticeable increase in referrals this past year. Moving forward, we plan to expand our outreach further by engaging with schools, colleges, workplaces, and other community spaces.
- Range of Support Services:
We continue to share and promote the wide range of support we offer, including:
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24/7 support line
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Face-to-face and virtual support
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Support groups and bereavement groups
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Wellbeing sessions
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Educational workshops and structured courses
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Craft workshops
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Singing groups
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Yoga and Tai Chi sessions
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Partnerships
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Partnership with Hampshire Inclusion
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We continue to have a strong and effective partnership with Hampshire Inclusion, working closely to deliver positive outcomes. Together, we explore new ways to engage with more people while keeping the Inclusion team informed of any developments within the charity. Currently, we provide support across all of Hampshire’s Inclusion Hubs, with a dedicated family support worker based in each hub to support our clients.
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Collaboration with CGL
Our contract with CGL has entered another successful year and continues to run smoothly. With CGL’s support, we have been able to reach families we may not have otherwise connected with. We have dedicated family support workers in Southampton who provide citywide support, including group sessions.
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Contract with SSJ
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Our renewed contract with SSJ highlights both the value of the services we deliver and the growing need for support in Portsmouth. This partnership provides us with an excellent opportunity to expand our reach in the city. We now have a family support worker delivering PSL services within SSJ and the wider community.
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Southampton Lottery Funding
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Our Southampton Lottery funding is now in its final year. We remain committed to seeking ongoing funding to sustain the vital work we provide for those who rely on our services. We are determined to ensure that carers in Southampton continue to receive the support they need. The lottery funding has already had a significant impact, offering essential support to many individuals who would have otherwise gone without.
Volunteer Engagement
- This year, we’ve been fortunate to receive an outstanding level of support from our volunteers across a wide range of roles. They have been instrumental in helping us deliver vital services, from assisting on our 24/7 support line, to supporting family support workers in groups and workshops, organising and running fundraising events, and even maintaining our premises to create a welcoming environment.
Our volunteers demonstrate exceptional skill, dedication, and commitment. The work we do would not be possible without their invaluable contributions. Beyond their generosity in giving time and energy, many of our volunteers also bring their own lived experience. This insight is one of the greatest qualifications they offer, as it allows them to truly understand and empathise with the challenges faced by those accessing our services.
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Fundraising and Donations
- Over the past year, we have hosted a range of social gatherings to raise funds for the charity, supported by our growing fundraising committee. They have organised a variety of engaging events, including quiz nights, bingo evenings, summer fêtes, wellbeing days, abseiling challenges, and online auctions. Each event was met with fantastic support and participation, helping to strengthen our community spirit.
Most importantly, these occasions were filled with joy, laughter, and togetherness, creating lasting memories for everyone involved.
We have been incredibly fortunate to receive support not only from volunteers and staff but also from those accessing our services. This generosity and kindness have been truly humbling, and we are deeply grateful to everyone who has contributed to our cause.
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Case Studies/Feedback
Story 1: W first contacted the support line regarding her 28-year-old daughter, B, who has been struggling with cocaine addiction for some time. W herself had been signed off work for two months due to stress. She believed B’s drug use began during a series of unhealthy relationships.
In May 2022, W paid for B to attend a rehab programme, after which B appeared to remain drug-free for a period. However, on 6th October, B admitted she had relapsed into cocaine use and was also smoking cannabis. She moved back in with W and her husband, N, but her lack of employment and motivation created tension at home, particularly with N, who grew increasingly frustrated.
W felt ashamed of the situation and found it difficult to confide in family or friends. She was taking mirtazapine for her own mental health and considered returning to work to regain balance.
W and I discussed the importance of boundaries. B was encouraged to engage with Inclusion services as a condition for staying at home. We introduced the concept of “detaching with love,” which resonated with W, though she found it difficult to let go of trying to control B’s choices.
B’s behaviour became increasingly erratic: she spent long periods in bed, missed Inclusion appointments, and after a heated argument about her drug use, decided to stay with a man she had been seeing. At this point, W agreed it was necessary for B to find alternative accommodation and began stepping back from managing the situation herself.
B moved onto a friend’s sofa and sought support from the council, who provided a small allowance towards renting a room. W made it clear that B could only return home if she followed strict rules and engaged with recovery. While this caused friction between W and N, they agreed to share responsibility in managing their relationship with B. B briefly attended Cocaine Anonymous (CA) meetings and managed a month of abstinence. She then moved back in under strict boundaries: no substance use in the home, regular communication, and active engagement in recovery services. Although W felt apprehensive, B seemed motivated and agreed to drug testing.
Unfortunately, B relapsed, disappeared for several days, and her behaviour became increasingly chaotic. This included involvement in a car accident with a vehicle linked to N. She also made suicidal threats, prompting W to contact emergency services. B was hospitalised and assessed by the mental health team, who concluded her threats were manipulative rather than genuine.
Later, B was charged with harassment and held on remand after breaching bail conditions. This was a deeply distressing time for W, who made the difficult decision to block B on all platforms to protect her own mental health. W acknowledged that N wished to maintain some level of contact and discussed ways he could protect himself from manipulation.
W is now focusing on her own wellbeing, using B’s time in custody to reduce stress and avoid catastrophising future events. She is working on detaching from B’s struggles while sharing resources with her mother to help establish healthier boundaries within the wider family.
Although the situation remains challenging, W has taken significant steps to prioritise her emotional health and regain control of her life. She continues to benefit from PSL support, including one-to-one sessions and attendance at the monthly support group. Thank you to PSL for being my sanity!
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Story 2: Thank you so much for all your support- you have no idea how much you helped both S and I.
J has now moved back in with us he is doing brilliantly and has been working for Ocado now for almost 3 weeks - delivery driver. His plan is to save and then maybe in a year to return to New Zealand as he said this is what he planned to do before everything went wrong and he's still keen to travel . He says he doesn't even think about drinking and even us having drink in the house is not an issue for him - he says it's not something he does anymore he doesn't miss it and doesn't want it.
So proud of him and all he's achieved
Definitely thanking the powers that be or whoever is in charge up there for getting my son back as I know not everyone has such a positive outcome - as does Jordan as sadly at least 2 people he was with didn't make it and paid the ultimate price �
Thankful for every day and still take one day at a time
Keep doing what you do and thank you again � ’
It brings to mind the song lyric; ‘this is why we do it….’
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
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Increased demand for services due to rising substance use issues
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Funding uncertainties in a competitive charity landscape
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Ensuring volunteer retention
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Managing Staff burnout due to workload/crisis in cases
Solutions
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Diversifying funding sources and applying for more grants.
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Enhancing volunteer support programs
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Strengthening community partnerships to expand our reach and
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Having the correct supervision in place for all staff members and volunteers
Future Plans
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Expand our support services to more regions
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Keep the contracts we have in place moving forward
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Develop new programs targeting specific needs within our services and what we currently deliver.
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Increase our advocacy efforts to influence policy changes related to substance use and family support
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Acknowledgements
We extend our heartfelt thanks to:
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Our dedicated volunteers and staff
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Our dedicated committee and trustees
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Our generous donors
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Our partners and collaborators
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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 at PSL is truly vital. Every day, we support real people facing overwhelming challenges and heartbreak. Many reach us at their lowest point, feeling isolated, hopeless, and with nowhere else to turn. For those individuals, PSL is often described as a lifeline .
The support we provide makes a profound difference in people’s lives. While it can be difficult to fully understand unless you’ve witnessed it firsthand or lived it yourself, our mission is clear: to break down stigma and judgment, to remind people that they are not alone, and to walk alongside them as they navigate circumstances that can feel beyond their control.
To our committee members, staff, volunteers, partners, funders, and all who stand with us, please know how deeply grateful we are. Every contribution, no matter how big or small, helps us to continue this essential work.
As we look ahead to the coming year, we know it will be busy, but our commitment remains unwavering. We remain focused on our mission, to support anyone affected by another person’s drug or alcohol use. Unfortunately, this issue continues to grow globally, impacting more people every day. However, we know that when family members and friends are supported, the individual facing substance use challenges has a better chance at recovery. By offering this non-judgmental support, we provide a vital lifeline, promoting individual wellbeing in a way that is tailored to each person's unique circumstances.
Thank you for your continued belief in our mission, and for being part of our Annual General Meeting.
Prepared by: Rhona Hawkins CEO
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Feedback quotes
“It has been very helpful, especially in difficult situations. The support helps me when discussing the situation I am in. There is no prejudice or judgment, which makes it easier for me to make decisions.”
“Hugely positive, Steve reminded me of who I am as Parent and the Wife of someone with substance issues and how to keep the support for my love ones”
“Please don’t go anywhere and keep giving up this amazing support. As there is no other support like this available.”
“It’s been amazing I have been empowered me. In my crisis PSL came to my rescue and they picked up the phone and spoke to me without judgement.”
“Emma is brilliant she is a good listener, and nothing phrases her, and it feels like
she has been affected by these issues as the empathy sympathy and understanding is immense as nothing phrases her. Emma has lifted a weight of my shoulders.”
“Help coping which makes it easier to see clearly, rationally and each situation I have been forced into has consequences. So, by addressing it and am feel like Emma has shown me tools that I can use for me to move a day at a time and feel like I can beat this”
“PSL is a blessing that words cannot describe. It’s a slow process but an important one for our family. Thank you for coming to my rescue and support”
“Very satisfied with the Services that you provide. Jonnie is very helpful he put things into perspective. With the tools he provides. He brilliants at listens to and does not interrupt.”
“The future looks bright too for me and my family now I have support with PSL.”
“I see Emma once a week, I bring a lot of negative energy and Emma gives me food for thought. I feel Emma will be there for me.”
“Very well, I felt like I was listened too as other places just said they would call and did not but PSL has always been there thank you”
“Helped me cope better with myself and feel more positive”
“This is vital support with the 24/7 line. Keep up the great work.”
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“We rang PSL and they were brilliant, Paul FSW contribution has been very well supported. Paul FSW has been a great source of support for us, offering unconditional and non-
judgmental assistance. It's wonderful to hear that he was happy to be there for us and provide the help we needed. PSL has given positive experience with the support from the charity, especially with the help of Paul FSW.”
“The journey was chaotic, and I had nowhere to turn until I spoke with Karen FSW. Karen has been amazing and a life saver over the past year”
“You are our lifeline!”
“You have given us our lives back, thank you so much for helping us”
“You are always there when we needed you and showed us kindness and sence!”
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Who is in the PSL team
The Committee Board
Chairperson and Volunteer representative – Sian Spinney Secretary and carers representative – Sue Haig Treasure – Rosa Chapman Trustee – Ann Galbraith Trustee – Claudia Murg Committee member – Olga Maljutina Committee member - James McCombe
The Team
CEO and service manager – Rhona Hawkins Deputy Manager and FSW – Jonnie Angel Charity Administrator – Babsy Kaur IT and Administrator - Connor Smith 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 FSW – Rhia Rolfe FSW – Fiona Edwards
The Volunteers
Carla, Di, Jeff, Leonie, Maranda, Rocio, Sylvia, Carolyn, Jackie, Leonna, John, Monika, Ruth, Zoe, Christine, Karen, Ruth, Maria.
The Student Counsellors
Benn Miranda Zoe Sophie Maria Rocio Ruth Lauren
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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:
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INDEPENDENT EXAMINERS REPORT
YEAR ENDED 31ST MARCH 2025
I report on the financial statements of the Charity for the year ended 31st March 2025, 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:
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examine the accounts under section 145 of the Charities Act,
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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
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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.
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INDEPENDENT EXAMINERS REPORT
YEAR ENDED 31ST MARCH 2025
Independent examiner's statement
In connection with my examination, no matter has come to my attention to indicate that:
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accounting records have not been kept in accordance with section 386 of the Companies Act 2006;
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the accounts do not accord with such records;
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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);
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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:
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
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STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31ST MARCH 2025
----- Start of picture text -----
Note 2025 (£) 2025 (£) 2025 (£) 2024 (£)
Unrestricted Restricted Total Total
Income from:
Grant Funding 2 0 339,054 339,054 281,713
Sundry donations and fund raising 4,776 0 4,776 10,161
Investment Income 1,485 0 1,485 1,415
6,261 339,054 345,315 293,289
Expenditure on:
Direct charitable expenditure 3 3,593 70,140 73,733 52,880
Fundraising and publicity 4 112 24,220 24,332 6,485
Management and administration 5 76 245,775 245,851 213,922
6 3,781 340,135 343,916 273,287
Net movement in funds 2,480 (1,081) 1,399 20,002
Balances brought forward 59,339 86,252 145,591 125,589
Balances carried forward 61,819 85,171 146,990 145,591
----- End of picture text -----
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 22 to 31 form part of these financial statements.
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BALANCE SHEET (Companies House No. 0320552)
YEAR ENDED 31ST MARCH 2025
----- Start of picture text -----
Note 2025 (£) 2025 (£) 2025 (£) 2024 (£)
Unrestricted Restricted Total Total
Fixed Assets
Tangible assets 8 27,824 0 27,824 19,668
Current Assets
Debtors 9 0 0 0 0
Cash at bank and in hand 35,249 143,272 178,521 149,780
35,249 143,272 178,521 149,780
Creditors (due within one year) 10 1,254 58,101 59,355 23,857
Net Current Assets 33,995 85,171 119,166 125,923
Net Assets 61,819 85,171 146,990 145,591
Funds of the charity
Accumulated fund 12 61,819 85,171 146,990 145,591
- - - -
----- End of picture text -----
The notes on pages 22 to 31 form part of these financial statements.
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BALANCE SHEET (Companies House No. 0320552) continued
YEAR ENDED 31ST MARCH 2025
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 22 to 31 form part of these financial statements.
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
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.
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
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
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
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.
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
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.
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
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.
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
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.
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
----- Start of picture text -----
2. DONATIONS AND FUNDING
2025 (£) 2025 (£) 2025 (£) 2024 (£)
Unrestricted Restricted Total Total
Income from local government authorities / 0 339,054 339,054 281,713
external grants
Sundry donations and fund raising 4,776 0 4,776 10,161
4,776 339,054 343,830 291,874
3. DIRECT CHARITABLE EXPENDITURE
Provision of charitable services: 2025 (£) 2025 (£) 2025 (£) 2024 (£)
Unrestricted Restricted Total Total
Direct charitable expenditure 530 2,389 2,919 4,297
Rent, rates and insurance 291 34,410 34,701 19,602
Light and Heat 0 0 0 0
Repairs and maintenance 0 0 0 0
Telephone and Internet 375 8,137 8,512 9,881
Postage and Stationery 186 7,828 8,014 3,527
Training and supervision 688 5,044 5,732 5,508
Travel and subsistence 1,523 12,332 13,855 10,065
3,593 70,140 73,733 52,880
4. FUNDRAISING AND PUBLICITY
----- End of picture text -----
| 2025 (£) | 2025 (£) | 2025 (£) | 2024 (£) | |
|---|---|---|---|---|
| **Unrestricted ** | Restricted | Total | Total | |
| Fundraising and publicity costs | 112 | 24,220 | 24,332 | 6,485 |
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
5. MANAGEMENT AND ADMINISTRATION
| 2025 (£) Unrestricted Staff costs 0 Other costs 0 Accountancy Fees 0 Legal and other professional fees 0 Bank charges 19 Depreciation 57 76 TOTAL RESOURCES EXPENDED 2025 (£) Unrestricted Direct charitable expenditure 3,593 Fundraising and publicity 112 Management and administration 76 3,781 OPERATING SURPLUS/(DEFICIT) 2025 (£) Unrestricted Operating surplus/(deficit) is stated after charging: Depreciation 57 |
2025 (£) Restricted 236,214 0 1,964 3,348 194 4,055 245,775 2025 (£) Restricted 70,140 24,220 245,775 340,135 2025 (£) Restricted 4,055 |
2025 (£) 2024 (£) Total Total 236,214 205,074 0 0 1,964 2,290 3,348 2,012 213 206 4,112 4,340 245,851 213,922 2025 (£) 2024 (£) Total Total 73,733 52,880 24,332 6,485 245,851 213,922 343,916 273,287 2025 (£) 2024 (£) Total Total 4,112 4,340 |
|---|---|---|
6. TOTAL RESOURCES EXPENDED
7. OPERATING SURPLUS/(DEFICIT)
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
| 8. TANGIBLE FIXED ASSETS COST As at 1st April 2024 Additions |
£ 60,882 12,268 Fixtures, fittings and equipment |
|---|---|
| As at 31st March 2025 | 73,150 |
| DEPRECIATION As at 1st April 2024 Charge for the year |
41,214 4,112 |
| As at 31st March 2025 | 45,326 |
| NET BOOK VALUE | |
| As at 31st March 2025 | 27,824 |
| As at 31st March 2024 | 19,668 |
| Depreciation is charged at 25% reducing balance. |
| 9. DEBTORS 2025 (£) Unrestricted Local authority payments due 0 Prepayments 0 0 10. CREDITORS: Amounts falling due within one year 2025 (£) Unrestricted Expenses claimed account 0 Other creditors 0 Accruals and deferred income 1,254 1,254 |
2025 (£) Restricted 0 0 0 2025 (£) Restricted 0 58,101 0 58,101 |
2025 (£) Total 0 0 0 2025 (£) Total 0 58,101 1,254 59,355 |
2024 (£) Total 0 0 0 2024 (£) Total 0 23,269 588 23,857 |
|---|---|---|---|
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NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
11. COMPANY LIMITED BY GUARANTEE
Parent support link is a company limited by guarantee.
| 12. RESERVES 2025 (£) Unrestricted Brought forward 59,339 (Deficit)/Surplus for the year 2,480 Carried forward 61,819 |
2025 (£) Restricted 86,252 (1,081) 85,171 |
2025 (£) Total 145,591 1,399 146,990 |
2024 (£) Total 125,589 20,002 145,591 |
|---|---|---|---|
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: | 2025 (£) | 2024 (£) |
|---|---|---|
| Total | Total | |
| Two to five years | 4,600 | 4,600 |
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DETAILED INCOME AND EXPENDITURE ACCOUNT
YEAR ENDED 31ST MARCH 2025
----- Start of picture text -----
2025 (£) 2025 (£) 2025 (£) 2024 (£)
INCOME Unrestricted Restricted Total Total
Local authority / external funding 0 339,054 339,054 281,713
Sundry donations and fund raising 4,776 0 4,776 10,161
Bank interest receivable 1,485 0 1,485 1,415
TOTAL INCOME 6,261 339,054 345,315 293,289
DIRECT CHARITABLE EXPENDITURE
Direct Costs 530 2,389 2,919 4,297
Rent, rate and insurance 291 34,410 34,701 19,602
Light and heat 0 0 0 0
Repairs and maintenance 0 0 0 0
Telephone/Internet 375 8,137 8,512 9,881
Postage and stationery 186 7,828 8,014 3,527
Training and supervision 688 5,044 5,732 5,508
Travel and subsistence 1,523 12,332 13,855 10,065
3,593 70,140 73,733 52,880
FUNDRAISING AND PUBLICITY
Advertising and publicity costs 112 24,220 24,332 6,485
112 24,220 24,332 6,485
MANAGEMENT AND ADMINISTRATION
Staff costs 0 236,214 236,214 205,074
Legal and professional fees 0 3,348 3,348 2,012
Accountancy costs 0 1,964 1,964 2,290
Other costs 0 0 0 0
Bank charges 19 194 213 206
Depreciation of fixed assets 57 4,055 4,112 4,340
76 245,775 245,851 213,922
TOTAL EXPENDITURE 3,781 340,135 343,916 273,287
NET (DEFICIT)/SURPLUS FOR YEAR 2,480 (1,081) 1,399 20,002
----- End of picture text -----
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DETAILED INCOME AND EXPENDITURE ACCOUNT BY PROJECT
YEAR ENDED 31ST MARCH 2025
----- Start of picture text -----
Portsmouth
Lottery Grant SSJ PSL Inclusion CGL
£ £ £ £ £ 2025 (£) 2024 (£)
INCOME
-
Local authority / external funding 82,499 36,750 160,555 59,250 339,054 281,713
- - - -
Sundry donations and fund raising 4,776 4,776 10,161
Bank interest receivable - - 1,485 - - 1,485 1,415
TOTAL INCOME 82,499 36,750 6,261 160,555 59,250 345,315 293,289
DIRECT CHARITABLE EXPENDITURE
Direct Costs Direct 627 117 530 1,339 306 2,919 4,297
Rent, rate and insurance Staff Time 9,205 2,049 291 17,666 5,489 34,701 19,602
Telephone/Internet Direct 2,158 488 375 4,180 1,311 8,512 9,881
Postage and stationery Direct 2,193 429 186 4,033 1,172 8,014 3,527
Training and supervision Direct 1,088 234 688 3,058 663 5,732 5,508
Travel and subsistence Direct 2,117 270 1,523 8,496 1,449 13,855 10,065
17,388 3,587 3,593 38,772 10,390 73,733 52,880
FUNDRAISING AND PUBLICITY
Advertising and publicity costs Direct 6,520 1,449 112 12,430 3,821 24,332 6,485
6,520 1,449 112 12,430 3,821 24,332 6,485
MANAGEMENT AND ADMINISTRATION
Staff costs Staff Time 55,955 29,395 - 104,301 46,562 236,214 205,074
Legal and professional fees Staff Time 924 196 - 1,714 514 3,348 2,012
Accountancy costs Direct 518 118 - 1,011 319 1,964 2,290
Bank charges Direct 52 12 19 101 31 213 206
Depreciation of fixed assets Direct 987 440 57 1,920 709 4,112 4,340
58,436 30,161 76 109,047 48,135 245,851 213,922
TOTAL EXPENDITURE 82,344 35,197 3,781 160,249 62,346 343,916 273,287
NET (DEFICIT)/SURPLUS FOR YEAR 155 1,553 2,480 306 (3,096) 1,399 20,002
----- End of picture text -----