Charity registration number: 1068801
## Careline
Annual Report and Financial Statements for the Year Ended 31 March 2026
## **Careline**
## **Contents (continued)**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 9|
|Statement of Trustees' Responsibilities|10|
|Independent Examiner's Report|11|
|Statement of Financial Activities|12 to 13|
|Balance Sheet|14|
|Notes to the Financial Statements|15 to 22|
## **Careline**
## **Reference and Administrative Details**
**Chairman** Patricia Barclay, Chair and Trustee **Trustees** : Wendy Woodhouse, Chair Trustee (resigned 31 March 2026) Patricia Barclay, Chair and Trustee Gordon Hart Graham Leicester, Secretary Andrew Peter Yates Vincent Nicholas Paul Bishop (resigned 31 March 2026) Rachel Murt **Senior Management /** Hannah Hopkinson, Careline manager **Leadership Team** Carolyn Storer, Befriending coordinator
**Charity Registration Number** 1068801 **Principal Office** St Oswald's Hospital Clifton Road Ashbourne DE6 1DR **Independent Examiner** Coates and Partners Limited The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP
Page 1
## **Careline**
## **Trustees' Report**
The trustees present their annual report together with the financial statements of the charity for the year ended 31 March 2026.
This year has been one of continued demand for Careline’s service. Careline has continued to provide regular telephone befriending support to people experiencing loneliness and social isolation across the Derbyshire Dales and East Staffordshire, as well as supporting members in Crich and Erewash through specific funded projects.
During the year, the charity has focused on strengthening the way the service is managed and delivered behind the scenes. This has included reviewing and updating policies, improving volunteer recruitment and induction processes, and introducing a new volunteer pack for both new and existing volunteers. The pack brings together key guidance, procedures and condensed policy information to help ensure consistency and safe practice across the service.
Careline has also continued to strengthen its longer-term sustainability planning through the ongoing development of the Financial Sustainability Group.
Learning from the previous Talking Helps pilot project has also continued to shape Careline’s wider service delivery, particularly around providing more flexible and person-centred support for members with more complex circumstances.
The year also included an important governance change, with Careline’s long-standing Chair stepping down after completing her full six-year term. The trustees would like to record their sincere thanks for her commitment, leadership and support during this time.
During the year, Careline continued working collaboratively with other local befriending services, including Hope Careline, sharing knowledge, policies and referral pathways to help ensure people are directed to the most appropriate local support.
Volunteers remain at the heart of Careline. Their time, consistency and compassion allow the service to continue 365 days a year and make a real difference to members who may otherwise have limited regular social contact.
## **Objectives and Activities**
The objective of the charity, as set out in the governing document, is to relieve the isolation of older, vulnerable or isolated people in Ashbourne, the Derbyshire Dales, East Staffordshire and surrounding areas by offering a regular telephone befriending service which aims to improve quality of life, increase wellbeing and support independent living.
Established in 1997, Careline continues to provide regular telephone befriending support tailored to each member’s individual needs. Calls are made at a frequency suited to each person, with the overall aim of reducing loneliness and helping members remain connected and supported within their communities.
During 2025/26, Careline continued providing regular telephone befriending support throughout the year with the support of trained volunteers and staff. Where possible, continuity of calls is encouraged to help build familiarity and trusted relationships between volunteers and members.
New volunteers receive induction and guidance before beginning calls, alongside ongoing support throughout their volunteering journey. Careline also continues to hold volunteer support and Q&A sessions twice yearly, providing volunteers with opportunities to receive updates, refresh guidance, share experiences and raise any concerns.
Page 2
## **Careline**
## **Trustees' Report (continued)**
Careline values feedback from both members and volunteers and continues to encourage opportunities for individuals to help shape the service. Regular reviews and ongoing communication help ensure support remains flexible, person-centred and responsive to individual needs.
The charity also continues to recognise and value the contribution of its volunteers through regular communication, volunteer appreciation events and long-service recognition.
In setting the objectives and planning activities, the Trustees have considered the Charity Commission’s general guidance on public benefit.
## **Achievements and Service Development**
During 2025/26, Careline continued to focus on strengthening and developing the service to ensure it remains responsive, sustainable and able to meet increasing demand.
A key focus during the year was improving the systems and processes supporting day-to-day service delivery. This included reviewing and updating policies and procedures, strengthening volunteer recruitment and induction processes, and introducing updated volunteer guidance and support materials to help improve consistency across the service.
In September 2025, staff hours were increased to help improve overall service capacity and support member, volunteer and trustee recruitment. Trustees considered different options for increasing service capacity and agreed that increasing existing staff hours would provide a more immediate and flexible approach than recruiting an additional staff member at that stage. This approach was discussed and agreed with the National Lottery Reaching Communities funding programme. The increase in staff capacity contributed to the waiting list being cleared for a period during the year and allowed greater focus on volunteer and trustee recruitment, although demand for the service has continued to remain high.
Learning from the previous Talking Helps pilot project has also continued to influence Careline’s wider approach to service delivery, particularly around providing flexible and person-centred support for members with more complex circumstances. Feedback from both members and volunteers highlighted the value of continuity and familiarity within calls, and Careline has continued to encourage greater consistency of calls where possible to help build trusted relationships. In some circumstances, staff may also offer additional face-to-face support alongside telephone contact during particularly difficult periods, such as following bereavement or hospital discharge.
Volunteer involvement within the organisation has also continued to grow beyond telephone befriending calls alone. Alongside supporting members, volunteers have assisted with administrative tasks, member reviews and new fundraising initiatives, helping strengthen the wider work of the charity. Careline has also continued to explore flexible approaches to volunteering to help ensure opportunities remain accessible to individuals with differing needs and circumstances.
The charity also continued to strengthen its governance and future planning during the year. This included holding its first joint trustee and staff strategy meeting, providing an opportunity to reflect on the future direction of the organisation, identify priorities and consider opportunities for future development.
Page 3
## **Careline**
## **Trustees' Report (continued)**
## **Careline’s Beneficiaries and Volunteer Team**
During the 2025/26 year, Careline supported 149 members. The majority of these members were based in our two core service areas, the Derbyshire Dales and East Staffordshire, which continue to be the primary focus of our delivery. A smaller number of members were also supported through specific funded work in surrounding areas including Crich and Erewash.
|specific funded work in surrounding|areas including Crich and Erewash.|
|---|---|
|**Member Locations**|**2025/26**|
|Derbyshire Dales|46|
|East Staffordshire|84|
|Erewash|12|
|Other|7|
|**TOTAL**|**149**|
Our volunteer team remained central to the delivery of the service throughout the year, with 51 volunteers making approximately 9,950 befriending calls.
During the year, 48 new members were accepted onto the service, while 40 members left for a variety of reasons including bereavement, declining health, moving into residential care or feeling they no longer required support.
|**Key Figures**|**2025/26**|**2024/25**|
|---|---|---|
|Total members supported|149|151|
|New referrals received|75|65|
|New members accepted|48|34|
|Members left|40|42|
|Total volunteers|51|53|
|New volunteers recruited|6|5|
|Volunteers stepped down|8|4|
|Members on waiting list|3|12|
Demand for the service remained high throughout the year, with referrals increasing compared to the previous reporting period. Increased staff capacity during the year contributed to the waiting list being fully cleared for a period, although demand has continued to fluctuate.
Alongside member recruitment, Careline also increased its focus on volunteer and trustee recruitment to help strengthen the long-term sustainability of the organisation. Volunteers continued to support the charity in a variety of ways beyond telephone befriending calls, including administrative support, member reviews and fundraising initiatives.
Careline remains committed to balancing growth with the continued delivery of a safe, consistent and person-centred service for members.
Page 4
## **Careline**
## **Trustees' Report (continued)**
## **Grants**
Careline continued to receive support through grant funding during 2025/26, which remained essential to the delivery and development of the service.
During the year, Careline received two grant payments totalling £81,920 from the National Lottery Community Fund as part of the Reaching Communities funding programme. This funding continued to support staffing, service delivery and the ongoing development of the charity.
The Public Health funded Talking Helps project concluded during the year. Learning from the project has continued to influence Careline’s wider service delivery and person-centred approach to supporting members with more complex circumstances.
The Derbyshire County Council Adult Care grant also came to an end and was not renewed during the reporting period.
|**Grants 2025/26**|**Amount**|
|---|---|
|National Lottery Community Fund – Reaching
Communities|£81,920|
|**TOTAL**|**£81,920**|
## **Donations**
Careline remains grateful for the continued support received from local organisations, community groups and individual supporters throughout the year. Donations continue to play an important role in supporting the charity’s work and helping Careline continue providing regular telephone befriending support to members across the service area.
During 2025/26, Careline received a total of £2329.64 in donations, including support from local churches, businesses, supporters and in memory donations.
|**Donations 2025/26**|**Amount**|
|---|---|
|Careline supporters|£648|
|Ashbourne Methodist Church|£564|
|Local businesses|£500|
|Kniveton Church|£200|
|Legacy donation|£250|
|In memory donations|£167.64|
|**TOTAL**|**£2329.64**|
The trustees would like to thank everyone who has supported Careline during the year through donations, fundraising and continued community support.
Page 5
## **Careline**
## **Trustees' Report (continued)**
## **Fundraising and Community Support**
Careline’s fundraising efforts this year involved a mixture of Careline-led initiatives and community fundraising support. We are extremely grateful to everyone who has contributed their time, energy and generosity to help sustain Careline’s befriending work.
Our Fundraising Committee, made up of volunteers and staff members, has continued to play an important role in organising and supporting fundraising activities throughout the year. We would also like to recognise the ongoing contribution of our Careline Ambassador, who continues to coordinate the distribution of collection tins across the local community and support wider fundraising initiatives.
During the year, Careline organised a range of fundraising activities and community events, including the annual fundraising walk at Carsington Water, the Christmas Fair, Spring Fair in Uttoxeter and participation in the Ashbourne Lantern Parade. Careline also continued exploring additional fundraising initiatives during the year, including online fundraising, community-led activities and individual fundraising efforts in support of the charity.
We are committed to ethical fundraising practices and are pleased to report that we have not received any complaints regarding fundraising activities during the year.
The Trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Below is a summary of the funds raised during 2025/26:
|**CARELINE FUNDRAISING**|**NOTES**|**AMOUNT**|
|---|---|---|
|Collection Tins|Distributed in and around Ashbourne|£871.03|
|Spring Fair|Held in Uttoxeter this year.|£376.05|
|Vinted|Online marketplace selling clothes etc.|£184.52|
|Tissington Well Dressing|Car parking duties|£800|
|Fundraising Walk|Held annually at Carsington Water|£1,165.87|
|Ashbourne Lantern Parade|Careline table with bottle tombola|£106.10|
|Christmas Fair|Annual event|£1,173.56|
|GAYL Online|Raised from using GAYL portal to online
shopping sites|£15.52|
|Wendy’s Kilimanjaro Climb|Fundraiser for Careline|£1,063.99|
|**Sub Total**||**£5,756.64**|
|**COMMUNITY FUNDRAISING**|**NOTES**|**AMOUNT**|
|Leek Building Society, Ashbourne|Money raised from their Easter Hamper
£160, then matched by LBS.|£320|
|St Leonard’s Church|Coffee Morning|£105|
|Ashbourne WI|Coffee Morning|£33.10|
|Brailsford WI|Fashion Show Fundraiser|£250|
Page 6
## **Careline**
## **Trustees' Report (continued)**
|Volunteer’s Golf Game|Raised by a volunteer by charging £5 per
person to enter golf tournament.|£75|
|---|---|---|
|On a Wick and a Prayer|Money
raised
from
their
Christmas
Hamper raffle|£150|
|Dovedale Dash|Raised via a run|£500|
|**Sub Total**||**£1,433.10**|
|**TOTAL**||**£7,189.74**|
## **Next Steps for Fundraising**
As we look ahead to the coming year, Careline will continue to focus on developing sustainable and community-driven fundraising. Alongside maintaining existing fundraising activities, we hope to continue expanding community engagement, volunteer involvement and new fundraising initiatives to support the long-term sustainability of the charity.
## **Financial Review**
Careline continues to take a proactive approach to ensuring the long-term financial sustainability of the charity. The Financial Sustainability Group (FSG) has continued throughout the year, bringing together staff, trustees and volunteers to support financial planning, sustainability and fundraising development.
Careline’s income during 2025/26 included continued funding from the National Lottery Reaching Communities funding programme, alongside donations and fundraising income. This combination of funding has enabled Careline to continue delivering its core telephone befriending service while also supporting ongoing service development and future planning.
During 2025/26, Careline received two grant payments totalling £81,920 from the National Lottery Reaching Communities Fund. Due to careful financial management and project underspends, the charity was able to extend the Reaching Communities project end date from April 2026 to October 2026. This extension was agreed with the National Lottery Reaching Communities fund and will allow Careline to continue delivering and developing the project over an extended period.
During the year, trustees continued to review staffing capacity and the long-term sustainability of the organisation. Rather than recruiting an additional staff member at this stage, trustees agreed that increasing existing staff hours would provide a more immediate and flexible approach to increasing service capacity. This approach supported increased member recruitment, volunteer recruitment and wider organisational development throughout the year.
During the year, trustees also took a measured and strategic approach to pursuing additional grant opportunities. With core service delivery continuing to be supported through the National Lottery Reaching Communities Fund and an extended project period agreed due to underspends, the charity prioritised strengthening governance, internal systems, sustainability planning and managing organisational transition, including the stepping down of the charity’s long-standing Chair. This approach allowed Careline to focus on developing and strengthening the existing service in a sustainable and manageable way.
Page 7
## **Careline**
## **Trustees' Report (continued)**
The charity has continued to prioritise strengthening governance, internal systems and long-term sustainability planning to help ensure Careline remains financially resilient and well placed to respond to future challenges and opportunities.
Expenditure relating to the National Lottery Community Fund Reaching Communities project amounted to approximately £63,704.72, resulting in an underspend of approximately £18,215.28 for the year, which will continue to support delivery of the extended project period through to October 2026.
The Board of Trustees continues to review the charity’s reserves policy regularly to ensure Careline remains financially secure and able to continue delivering its vital service to members across the community. The current reserves target remains approximately £16,000 and will continue to be reviewed alongside future staffing and funding arrangements.
## **Plans for the Future**
As Careline moves into the next year, the charity will continue focusing on delivering high-quality telephone befriending support to people experiencing loneliness and social isolation across the Derbyshire Dales, East Staffordshire and surrounding areas.
Building on the progress made during 2025/26, Careline will continue strengthening governance, internal systems and long-term sustainability planning to help ensure the charity remains responsive, resilient and well placed for the future. Volunteer recruitment, trustee recruitment and supporting existing volunteers will continue to remain important priorities for the organisation.
Careline will continue developing the learning gained through the Talking Helps pilot project, particularly around continuity of support, person-centred approaches and flexible support for members with more complex circumstances.
Following the end of the reporting period, Careline submitted a continuation funding application to the National Lottery Community Fund as part of the Reaching Communities funding programme.
Training and development for both staff and volunteers will also remain an important focus during the coming year to support the continued delivery of a safe, effective and person-centred service.
Careline also hopes to continue building collaborative relationships with local organisations and befriending services, including Hope Careline, to support shared learning and strengthen local support networks across the wider area.
Alongside continuing to develop fundraising and community engagement activities, the charity will remain focused on managing growth carefully and sustainably to help ensure the continued delivery of a safe, consistent and supportive service for members.
Overall, Careline remains committed to reducing social isolation and providing a reliable source of support, companionship and reassurance for members across the community.
## **Structure, Governance and Management**
The charity is governed by its constitution, adopted on 15 April 1997, and subsequently amended on 14 January 1998, 9 April 2003, by resolution dated 18 June 2014, and most recently amended on 1 January 2024.
The Trustees who served during the year were:
Page 8
## **Careline**
## **Trustees' Report (continued)**
Wendy Woodhouse – **Chair** (stepped down March 2026)
Patricia Barclay – **Vice Chair / Treasurer**
Graham Leicester – **Secretary**
Andrew Peter Yates
Rachel Murt
Gordon Hart
Vincent Nicholas Paul Bishop (stepped down March 2026)
Careline’s Management Committee met six times during 2025/26, in addition to informal catch-up meetings held throughout the year. Minutes were recorded for all formal meetings.
Day-to-day operations are managed by Hannah Hopkinson (Careline Manager), supported by Carolyn Storer (Befriending Coordinator). Volunteers continue to play a central role in service delivery through the telephone befriending rota, alongside supporting fundraising, administration and wider charity activities. One volunteer also continues to support the charity as Careline Ambassador, helping raise awareness of the service within the local community.
The Financial Sustainability Group (FSG) continued to meet quarterly throughout the year to support financial planning, sustainability and fundraising development. The Fundraising Committee, made up of volunteers and staff members, also continued coordinating fundraising activities and events throughout the year.
During the year, Careline continued reviewing and updating policies, procedures, volunteer packs and training materials to support effective governance, volunteer support and safe service delivery. Trustees continue to declare any conflicts of interest as they arise during meetings to ensure transparency and maintain good governance.
Trustees would also like to thank Wendy Woodhouse for her dedication and contribution to Careline during her six years as Chair before stepping down in March 2026.
None of the Careline Trustees claimed expenses during the financial year.
This Annual Report was approved by the Trustees of the charity on 7 July 2026 and signed on their behalf by: **SIGNED SECURELY**
**25/06/2026 at 3:35:13 PM UTC**
.........................................
Patricia Barclay
Chair of Trustees
Page 9
## **Careline**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 7 July 2026 and signed on its behalf by:
**SIGNED SECURELY**
**25/06/2026 at 3:35:13 PM UTC**
......................................... Patricia Barclay Chairman and trustee
Page 10
## **Careline**
## **Independent Examiner's Report to the trustees of Careline**
I report to the trustees on my examination of the accounts of Careline for the year ended 31 March 2026.
## **Responsibilities and basis of report**
As the charity trustees of Careline you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Careline's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of Careline as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**SIGNED SECURELY**
**26/06/2026 at 9:07:43 AM UTC**
...................................... Coates and Partners Limited Chartered Accountants
The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP
7 June 2026
Page 11
## **Careline**
## **Statement of Financial Activities for the Year Ended 31 March 2026**
|**Note**
**Income and Endowments from:**
Donations and legacies
Other trading activities
Investment income
4
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**funds**
**£**
2,350
7,238
799
10,387
(105)
(105)
10,282
10,282
53,782
64,064|**Restricted**
**funds**
**£**
81,920
-
-
81,920
(67,709)
(67,709)
14,211
14,211
40,516
54,727|**Total**
**2026**
**£**
84,270
7,238
799|
|---|---|---|---|
||||92,307|
||||(67,814)|
||||(67,814)|
||||24,493|
||||24,493
94,298|
||||118,791|
The notes on pages 15 to 22 form an integral part of these financial statements. Page 12
## **Careline**
## **Statement of Financial Activities for the Year Ended 31 March 2026 (continued)**
|**Note**
**Income and Endowments from:**
Donations and legacies
Other trading activities
Investment income
4
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**funds**
**£**
4,363
8,251
240
12,854
-
-
12,854
12,854
40,928
53,782|**Restricted**
**funds**
**£**
83,226
-
-
83,226
(58,493)
(58,493)
24,733
24,733
15,783
40,516|**Total**
**2025**
**£**
87,589
8,251
240|
|---|---|---|---|
||||96,080|
||||(58,493)|
||||(58,493)|
||||37,587|
||||37,587
56,711|
||||94,298|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2025 is shown in note 13.
The notes on pages 15 to 22 form an integral part of these financial statements. Page 13
## **Careline**
## **(Registration number: 1068801) Balance Sheet as at 31 March 2026**
|**Note**
**Current assets**
Debtors
10
Cash at bank and in hand
11
**Creditors: Amounts falling due within one year**
12
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2026**
**£**
232
120,609
120,841
(2,050)
118,791
54,727
64,064
118,791|**2025**
**£**
-
95,998|
|---|---|---|
|||95,998
(1,700)|
|||94,298|
|||40,516
53,782|
|||94,298|
The notes on pages 15 to 22 form an integral part of these financial statements. Page 14
## **Careline**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Careline meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
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## **Careline**
## **Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
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## **Careline**
## **Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)**
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Page 17
## **Careline**
## **Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)**
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants
**Total for 2026**
**Total for 2025**
**3 Income from other trading activities**
Local fundraising and street collection income
**Total for 2026**
**Total for 2025**
**4 Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits
**Total for 2026**
**Total for 2025**|**Unrestricted**
**funds**
**General**
**£**
2,350
-
2,350
4,363|**Restricted**
**funds**
**£**
-
81,920
81,920
83,226
**Unrestricted**
**funds**
**Designated**
**£**
7,238
7,238
8,251
**Unrestricted**
**funds**
**General**
**£**
799
799
240|**Total**
**funds**
**£**
2,350
81,920|
|---|---|---|---|
||||84,270|
||||87,589|
||||**Total**
**funds**
**£**
7,238|
||||7,238|
||||8,251|
||||**Total**
**funds**
**£**
799|
||||799|
||||240|
Page 18
## **Careline**
## **Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)**
## **5 Expenditure on charitable activities**
|**5 Expenditure on charitable activities**|||
|---|---|---|
|**Note**
Staff costs
Governance costs
**Total for 2026**
**Total for 2025**|**Restricted**
**funds**
**£**
58,784
8,925
67,709
58,486|**Total**
**funds**
**£**
58,784
8,925|
|||67,709|
|||58,486|
## **6 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
Page 19
## **Careline**
## **Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)**
## **7 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Pension costs
Other staff costs|**2026**
**£**
57,783
788
213
58,784|**2025**
**£**
49,732
629
410|
|---|---|---|
|||50,771|
No employee received emoluments of more than £60,000 during the year
## **8 Independent examiner's remuneration**
|**Other fees to examiners**
The examining of accounts of any associate of the charity|**2026**
**£**
2,120|**2025**
**£**
2,217|
|---|---|---|
## **9 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **10Debtors**
|**10Debtors**|||
|---|---|---|
|Prepayments
**11Cash and cash equivalents**
Cash on hand
Cash at bank|**2026**
**£**
1
120,608
120,609|**2026**
**£**
232|
|||**2025**
**£**
1
95,997|
|||95,998|
Page 20
## **Careline**
## **Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)**
## **12Creditors: amounts falling due within one year**
|Other creditors
Pension scheme creditor
Accruals
**13Funds**
**Unrestricted funds**
General
**Restricted funds**
The National Lottery
Community Fund
Erewash Voluntary Action
Derbyshire Dales Public Health
Funding
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2025**
**£**
53,781
31,837
3,179
5,500
40,516
94,297|**Incoming**
**resources**
**£**
10,387
81,920
-
-
81,920
92,307|**2026**
**£**
76
174
1,800
2,050
**Resources**
**expended**
**£**
(105)
(63,705)
(367)
(3,637)
(67,709)
(67,814)|**2025**
**£**
102
148
1,450|
|---|---|---|---|---|
|||||1,700|
|||||**Balance at**
**31 March**
**2026**
**£**
64,063
50,052
2,812
1,863|
|||||54,727|
|||||118,790|
Page 21
## **Careline**
## **Notes to the Financial Statements for the Year Ended 31 March 2026 (continued)**
|**Unrestricted funds**
General
**Restricted**
The National Lottery
Community Fund
Derbyshire County Council
Erewash Voluntary Action
Derbyshire Dales Public Health
Funding
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2024**
**£**
40,927
12,604
-
3,179
-
15,783
56,710|**Incoming**
**resources**
**£**
12,854
75,716
2,010
-
5,500
83,226
96,080|**Resources**
**expended**
**£**
-
(56,483)
(2,010)
-
-
(58,493)
(58,493)|**Balance at**
**31 March**
**2025**
**£**
53,781
31,837
-
3,179
5,500|
|---|---|---|---|---|
|||||40,516|
|||||94,297|
Page 22
## **Careline**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2026**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Other trading activities (analysed below)
Investment income (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2026**
**£**
84,270
7,238
799
92,307
(67,814)
(67,814)
24,493
24,493
94,298
118,791|**Total**
**2025**
**£**
87,589
8,251
240|
|---|---|---|
|||96,080|
|||(58,493)|
|||(58,493)|
|||37,587|
|||37,587
56,711|
|||94,298|
This page does not form part of the statutory financial statements. Page 23
## **Careline**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2026 (continued)**
|Appeals and donations
Grants - restricted
Fundraising
Bank interest receivable
Wages and salaries - restricted
Staff pensions - restricted
Volunteer expenses - restricted
Staff entertaining - unrestricted
Other interest payable
Fundraising costs - restricted
Staff training - restricted
Insurance - restricted
Telephone and internet - restricted
Computer software and maintenance costs - restricted
Printing, postage and stationery - restricted
Travel and subsistence - restricted
Advertising - restricted
Accountancy fees - restricted
Consultancy fees - restricted|**Total**
**2026**
**£**
2,350
81,920
84,270
7,238
7,238
799
799
(57,783)
(788)
(213)
(105)
-
(748)
-
(506)
(235)
(2,589)
(1,438)
(513)
(240)
(2,120)
(536)
(67,814)|**Total**
**2025**
**£**
4,363
83,226|
|---|---|---|
|||87,589|
|||8,251|
|||8,251|
|||240|
|||240|
|||(49,732)
(629)
(410)
-
(7)
(665)
(150)
(343)
(208)
(2,424)
(829)
(506)
(154)
(2,217)
(219)|
|||(58,493)|
This page does not form part of the statutory financial statements. Page 24