Registered number: 03495233 Charlty number: 1073231 Dlre¢t Help & Advlce Ltd Trustees, Report and Finonciol Stotements For the Yeor Ended 31 Morch 2025 ID INS AUDIT
Dlréet Help & Adviee Ltd {A company limited by guarantee> Contents Page Reference and administrative details of the Compony. its Trvstees ond advisers Trustee5' report Trustees, responsibilities statement 10 Independent ouditor's report on the f inonclol statements Statement of flnanciol octlvlties 16 Balance sheet 17-18 Stotement of cash flows 19 Notes to the finonclal stotement$ 20-39
Direct Help & Advice Ltd (A company limited by guarantee) Reference and Admini5trotive Details of the Compuny, Its Trustees ond Advisers For the Year Ended 31 March 2025 Trustees N J Willioms, Choir P S Dovies K T Mcgrath R J Crisp (resigned 2 June 2025) U Cameron S Brovery (resigned 15 May 2024) L Reif (oppointed 13 Muy 2025) Compony reglstered number 03495233 Chariiy registered number 1073231 Reglstered office Pheonix Street Derby Derbyshire DE12ER Company secretary S Gwolker Chief executlve officer K Cook Independent ouditor Dains Audit Limited Statutory Auditor Suite 2. Albion House 2 Etrurio Office Villoge Etrvri(J Stoke on Trent Staffordshire St15RQ Bankers Notionol Westminster Bonk PIC 58 Sl Peter5 Street Derby DE1 IXL Poge I
Dlrect Help & Advleè Ltd (A company limited by gvarantee) Trustees, Report For the Yeor Ended 31 March 2025 The trustees present their annvol report together with the oudited finonciol statements of the Compony for the ueor 1 April 2024 to 31 March 2025. The Annual Report senies the purposes of both o trustees, report and a directors, report under company low. The trustees confirm thot the Annual Report and finonciol statements of the choritoble compony comply with the current statutory requirements. the requirements of the choritoble company's governing document and the provisions of the Stolement of Recommended Practice (SORP) applicable to chorilies preparing their accounts In occordance with the Finonciol fieporling Stondord opplicoble in the UK ond Republic of Ireland (FRS702) (effective 1 Janvary 2019). Since the Compony quolifies os smoll vnder section 382 of the Componies Act 2006. the Strategic Report required of medium and large componies under the Componie5 Act 2006 (Strotegic Fleport and Directors, Fieport) Regulations 2013 ho5 been omitted, Objectives und activities o. Purpose and objectives DHA is o chtsrity thot provides direct support to the people of Derbyshlre and Nollinghomshire, 0$ well os notiono11y through the Clvil Legal Advice telephone odvice helpline. lo help them towards o posltive future. DHA supports people in securing a home. ooining employment ond ochievino finoncial stobility through expert legol aovice. training and the development of essenliol life skills. The trustees review the oims, objectives ond activities of the charity eoch year. This report looks at what the chority hos ochieved. Ihe outcomes of its work ond the benefits to the people ond commur)ities it Is set up to serve in the yeor ending 31 March 2025. The review also helps ensure the charity'5 oims, objertives and activities remain focused on Its stoted purpose_ In setting objectives and plonning for octivilies. the trustees referred lo the general guidonce published by the Chorlty Commission relating to public benefit, inclvding the guidonce 'Public benefit. running o charity (P82)'. b. Strategie5 for achieving objectives DHA protects ond pre5erve5 legol rights, provide5 equal occess to justice and Seeks foirne55 ond dignity for all our clients. Our legal advice leom offer free. confidentiol speciolist advice. odvococy ond representation service, including the provision of immedlate Interventlon. support ond odvice. for the most vulnerable and disodvantooed people withln our communities. We resolve legol issues and actively provide odvice and ossistcsnce lo prevent individuals and fomilies losing their occommodotion, includin9 undertaking oll necessDry follow up work, negotiations with third parties and representation at Court. DF4A tslso offers occessible workshops, Iroining ond skills development to help individuols monoge their personol finances effectively, reduce unemployment and promote socS0l ond flnanciol inclusion. This includes provlsion of occredited ond non-accredited progrommes f rom Community Learning, Sector troining, sofi skills development and volvnteerlng opportunities to enoble beneficiories to increose their sk,'Ils, knowledge clnd employobility. DHA proactivelu seeks opportunities to work in portnership to protect locol community services thcst supportlenoble the provision of DHA'S odvice ond troining within Its core operoting areos. Page 2
Dlrect Help & Advlce Ltd (A company limited by guarantee) Trustees, Rèport (continued) For the Yeor Ended 31 March 2025 OHA remains open to opportunities that increose accessibility ond widen support for its services. c. Activities undertaken to achieve objectives Foce to Foce Clients coming into our centres needin9 help and odvice Telephone Advice - Clients ossisled bu DHA vio the NotiDnol Telephone Advice servlce Training into Employment- Trolnlno progrommes delivered to clients Workshops - Helping individuals monoge their per50nol finances effectively Achievements and performance a. Maln achievements of the Chority The Dmount of people using DHA legal odvice and trainino services wos 17,374. an Increose of 18Dh (2,695 people) on the previovs year. with 86% reporting they had a positive outcome. (85Yo the previous year). We achieved 0 98Vo Customer sotisfaction rotlng for both our Advice ond Training/Communlty services (meosured using Internol & external surveys). A speciol Ihonk you to DHA'S omozing volunteers. A huge thonk you for the Ilmp uou give. yovr possion, skills and experience really do moke o posltive difference to the lives of the people we support. The Chorlty's key flnanclal performonce indicotors are the omount of income received from f undraislng. gronts (Jnd investments which remoined in line with objectives. b. Overview of activittes Advice services Ovrin9 the year DHA received over 20.987 enquiries. an iiicreose of 16Yo on thÈ previous yeor 08.142 enqviries) and supported 17.374 people. Sodly funding limitotions meont we were unoble to directly support 3.613 people. but we were able to sign-post them ta other organisotions Of the 17.374 people helped, 15.600 used our Advice services, an increase of 15Yo on the previous year (13,543). To provide on insight of the impoct of DHA'S work, ovr Derby Office directly asslsted 1.291 vvlneroble Indlviduals/fomilies al direct risk of losing thelr homes within the Derbu City reglon alone. Training & Communities $ervices 1.811 people used our Tralnlng ond Community services during the yeor, an increose of olmost 60% on the previous year. Our tralning progromme5 help ond enoble people to.. Improve their household finances Support their children with homework Interpret stotistics ond facts the media Apply numeracy skills in the workploce. An additional benefit of the money monogemenl support is the posltlve impoct It hos Dn self-ccnfidence and mental heolth. Poge 3
Dlrect Help & Advice Ltd (A company limited by gvarantee) Trustees. Report (contlnuÈd) For the Yeor Ended 31 March 2025 All of DHA'S Trainino & Community Teom ore quollfled 'Not5onol Numertscy Chompions.. 99% of attendees said they felt belter oble to monoge their finonces. ond reported improved wellbeing. c. Foctors relevont to achieve objertives During the year we completed o review of DHA'S strotegy to ensvre the chority has o clear direction ond plan to Horch 2027. Developing our funding strotegy to ensure it remains oppropriate. effective and efficient in on increosingly competitive or)d complex morket remoins our key priority. Mony of our services ore dependenl on Local Authorlty grants or f unding. The current economlc climate and financial stolvs of the public sector presents o risk io current ond future work funded by locol outhorities This includes how we ossisl people who fall outside of Legol Aid criterlo but have housing benefit issues. generol disrepolr. tenoncy motters, and those with mortgoge or rent orrears before o londlord or lender has initiated PDssession Dction. This greatly restricts the number of people we can help. Our slrotegic funding review will look to address th15 155ue by exploring olternotive funding options to provide early intervention svpport ond odvice for these vulneroble people. d. Fundrolsing octivities ond income generotion All OHA'S income comes from Contracts ond Gronts, the chority did not undertoke ony fundroising octivlties dvrlng the yeor. Financiol review a. Going concern After moking oppropriate enquiries, the Trusiees hove a reosonoble expectolion thot the Compony hos adequote resources to con.tinue in operotionol existence for the foreseeable future. For ihis reason. they continue to adopt the going concern bosis in preporing the f inonclol stotements Further details regarding the odoption of the golng concern bosls con be found in the occounting policies b. Reserves policy The reserves policy wos feviewed by the Boord in Moy 2025. DHA contlnues to work towards the objectives of the policy. The 8oard is satisfied the current level of Fleserves held os at 31 March 2025. ore odequote in respect of the Reserves growth plon. c. Principol risks ond uncertointies The Board of Trustees routinely reviews the major risks to which the chority is exposed. DHA has a risk register in place which is reviewed onnuollu by trustees to ensure ony emerglng rlsks ore coptured and to monitor progress on mitig¢ting existir)g identified risks. Finonciol sustainability is the major risk for the Charity ond is reviewed regularly. The review of our Funding strotegy seeks to mitigote th15 risk by ensuring DHA has o bolonced income streom rather thon o large dependency on o smoll number of funding sources. Relotionships with key funding sources are positive ond closely monoge(S ond the chority operates an active financiol monogement of trode debtors ond creditors. Page 4
Direct Help & Advice Ltd (A company limlted by guarantee) Trustees, Report (continved) For the Yeor Ended 31 March 2025 d, Financial risk management objectives and policies Trustees are required to ensure that. while giving regard lo the overoll eff iclency ond continuity of operations to deliver the chorltoble objectives, the charitoble funds ond osseis ore.. Used reosonobly oncJ only in furtheronce of the Charity's objecllves Avoid undertokin9 activities thot mighi ploce the Charity's fvnds, ossels or repulotlDn ot undue risk Risk ossoclated with specific activities are considered ond reviewed. where possible mitigoted ond if deemed io be excesslve, the octivlty not undertaken. There Is on onnual finonciol planning cycle to ensure the Trustees have adequate informotlon ond time to review the budget ond moke recommendolions for Its opprovol. This is o keu port of the trustees abllity to sotisfy themselves thot they can dischorge their governonce dutles, stotutory responsibilities ond ensure the solvency of the Charitu. There is o Business Contlnulty Plon in place in cose of a major event affecting the day-to-day operations ond resultant financial impoct. olongside the risk register which is reviewed onnuolly. Strvctvre. governonce and management a. Constltutlon Direct Help & Advice Ltd. is registered os o choritable company limiled bu guorontee ond was set up by a Memorondum of AssociatlDn. b. Nethods of oppointment or electlon of Trustees The monagement of the Compony is the re5ponsibilily of the Trustees who are elected and co-opted under the terms of the Articles of Associotion. A resolution wos possed at the Annuol Generol Meeting CAGM) on the 13 November 2024, to amend the Memorondum and Articles of Association In relation to the oppointment ond retirement of trustees. Previously Trustees were elected to serve until the next Annuol Generol Meeting (AGM), after which they must be re-elected. To provide the Charity with greoter stability and consistency this hos been changed as follows.. A trustee sholl remoln in office ftsr three yeors from the date of their oppointment b) No trustee sholl serve more than three consecutive yeors unless the trustee5 consider it would be in the best interests of the Charlty for o porticulor Iruslee to continue to serve beyond ihoi period and ihot Trustee is reoppointÈd for a f urther period of two years No person moy be appointed 0$ a trustee who hos served os a truslee for five years (whether on o consecutive basis or not) unless that person is re-elected on an onnuol basis Similor change5 were made to Trustee 'Officer' roles (such 05 Chair, Vice-choir) as follows.. An Officer (such os Choir. Vlce-choir and Treosurer) sholl remaln In off ice for three years from their dote of appointment b) No Officer shall serve more thon three cor)secutive yeors unless the Irustees consider it would be in the best interests of the Chority for o purticular Officer to contlnue to serve beyond thot perlod and that Officer is reoppointed for a further period of one yeor., Poge 5
Direct Help & Advice Ltd (A company limited by gvarantee) Trustees, Report (continved) For the Year Ended 31 March 2025 No person moy be oppolnted os on Off icer who has served ag on Officer beyond four years (whether on o consecutive bosis or not) ond beyond this point will, by rotation. be re-elected as o Trustee Richard Crisp retired from the 8oord in Mou 2025 and the 8oord welcomed Leyso Flelf as a new Trustee. c. Organlsotional structure and decision-making policies The Boord ol Trvstees odmini5ters the Chority. The boord meet5 regularly, with additional sub-group meetlngs held if needed. In November 2024, a Scheme of Delegation w05 e5toblished to deloil the authorities the Board hos delegoted to committees, stoff or volunteers under the powers of ihe Arricles of Association. It olso indicotes where further detoils of the delegations moy be found. A Finance sub-committee was established in November 2025. Choired by a Trustee, its purpose is to 05SiSt the 8oard ornd Senior Monogement Teom io monitoring. assessing and mitigating finonciol risks thot may offect the choritu to achieve its objectives. The CEO has responsibility for ensuring thol the Chority delivers the services specified ond thot key performance indicators ore met. The CEO. wlth support from the Senior Manogement Teom. hos overall responsibility for the doy to day operotionol ond support monogement of the Charity os well as ensuring deportments continue to develop their skills and worklng proclices in line with our mission. d. Policies adopted for the indvction and training of Trustees The Chority. 05 Of 31 Morch 2025 had o board of Trustees of 5 members. plus the CEO. Director of Flnonce ond Services ond Heod of H R, Leisure & Porlnerships (who Is 0150 Conipany Secretury). The Boord meets regularly and is responsible for the strotegic direction and policies of the charity. The Trustees are from a variety of professionol bockgrovnds relevant to the work of the Chority. Fvll Trustee meetings were held bi-monthly over the year. A scheme of delegation is in ploce ond doy-to-doy responsibility for advislng Trustees and ossisting in complionce with oll legal obligations and the provision of services rests with the CEO. All Trvslees give their time volvntorily ond receive no benefits from the Charity. Any expenses reclaimed from the Chority will be declored in the noies 10 the occovnts. Due to the noture of the Chority's work. the Trustees seek to ensure thot the needs of the service users ore appropriately reflected through the diversity of the Trustee body. The Boai'd of Tru51ees is o well-eslablished leom of commltted individvols. with excellent knowledge ond experience of the charity sector together with wide ron9ing and highly specialised business skills ond expert55e, relevant to the Chority's needs. The 'Trustees skills and Experience mJtrix' is reviewed onnuolly to ensure the Boord remolns oppropriore ond relevont for the need5 of the chority. To ensure each trustee remoins fomlllor wlth the work of the chority. the impoct it makes ond the challenges to dellvery, o Trustee engagement plcsn is in place and reviewed regvlorly. All Trustees ore olso encovroged to become involveci in the services DHA provides c5nd attend meetings ond events throughout the year. An indvction pock is provided which detoils their role ond responsibiilties and new Trustees are mentored by exi5tin9 boord members. e. Pay policy for kèy management persennel Poge 6
Diréct Help & Advice Ltd (A company Ilmited by guorantee) Trustees, Report (continued) For the Year Ended 31 March 2025 Remunerotion for all personnel is reviewed annuallu for morket conditions, cogt of Ilvlng and sloff relention. The approoch is to poy a fair solary to ottroct ond retoin skilled stoff and leodership teom. Trustees opprove the tolol salary budget ond CEO remuneration terms. the Senior Monogement Teom ogree the solaries for individuol staff members. All members of stoff hove an onnuol opproisol to review thelr performonce. agree objettives for the yeor ahead ond review thelr per50noI development plons to support them with the ochievemenl of their individual coreer ombitions.. f. Related party relationships There ore no related porty tronsaclion5 during the reportlng period. At the stort of every Trustee meetlng oll Trustees are required to disclose any conflicts of interest. g. Flnancial risk manogement DHA has o risk monagement strategy which comprises,. An onnvol review of the principol risks and uncertainties thot the Chority face5,' An e5toblishment ot pollcies. systems ond procedures to mitigate those rlsks identif led in the annvol review., The implementation of procÈdu¥es designed to minimise or manoge ony polentiol impact on the Chority should those risks materialise. Thi5 process offers a cruciol opportvnity to evoluate potentiol problems. ond to establish approprlate systems or procedures to mitlgote the r15k as necessory. Poge 7
Direct Help & Advlce Ltd (A company Ilmlted by guarantee) Tru5tees' Report (continued) For the Year Ended 31 March 2025 The Trvstees have ossessed the mojor risks to which the Compony is exposed, In porlicvlor Ihose reloted to the operations and finonces of the Companu. The trustees ore satisfied ihal systems and procedures ore in ploce lo mitigote our exposvre to the major risks bvt ore not complocent ond continually seek to fvrther develop the robustness of DHA'S governance processes. To support this a Risk sub-committee will be established in the coming yeor to 05515t the Board ond Senlor Management Team in monitorino, ossessing ond mitigating risks thot moy offect the charity to ochieve its objectives. The Sub- Committee w511 ensure thot robust risk monogement framewvrk5 ore in ploce ond effectlvely Implemented Plans for fvtvre periods DHA ore committed to continue providing specialist Hov5ing Support Advice ond troining progrommes to help Increose per50nol financial aworeness and capability. reduce unemployment. promote sociol ond finonciol inclusion. We completed the review of our strotegic direction dvring the yeor ond ore now focused on delivering the key strategic objectives. These include- Ensuring DHA'S fund ng strategy remoins effective in responding to increasing competition & complexlty In funding opplicrjtions. Ensuring DHA mointains o bolanced income slreom and is not overly dependent on o small number of funding relationships. Ensuring potentiol service users, funders and supporter in the commvnities DHA Serves ore owure of, ond have easy access to our services. Developing DHA'S dalo management coptsbilities to provide more effective ond efficient insights into the Impoct the chority mokes to the communlties it serves Ensur',ng DHA'S ernployèe engogement octivitie5 continue to effectively support stoff retentlon and recruitment Ensuring effective governonce is mointoined through o continuous improvement opprooch. Ensuring the safeguording and wellbeing of all employees. service users ond visitors. Our key objectives for the coming year include.. Developing DHAS funding strategy to ensure a balanced, stable income streom Extend access to DHA services in North Nottinghamshire. Estoblish our new office in Monsfield Open a new office in Ashfield Complete ond implement the review of DHA'g people strotegy to ensure the chorlty remoins an employer of choice Environment and Svstoinability DHA remoins committed lo strong envlronment ond svstoinobility practices. embeddino them ocross its operotions wherever possible, Fundraising DHA undertook no fundraising octivity during the year ond does not employ a fvndroiser. We do on occasion moke opplication for grants but these ore formol applicotions from Constituted Awording bodies. Poge 8
Direct Help & Advice Ltd (A company limlted by guorontee) Trustees, Report (continued) For the Yeor Ended 51 March 2025 Dlsclosure of Inf ormotlon to auditors Each of the persons who are Trustees ot the time when this Trusteeg, Report Is opproved ho5 confirmed that.. So for os that Trustee is owore. there is no relevant oudit Information of which the chority's ouditors ore unawore, and That Trustee hos token all the steps thot oughi to have been loken as a Trustee in order to be owore of ony relevant oudit informotion and to establish thot the chority's ouditors ore awore of that information. Approved by order of the directors of the board of Trustees and signed on Iheir behalf by". N J Williams Chair Date.. P S Davies Vice Choir 11.11.25 Poge 9
Direct Help & Advice Ltd (A compony Ilmlted by guarontÈe) Stutement of Trustees, responsibilities For the Year Ended 31 March 2025 The Trustees (who ore olso the directors of the Compony for the purposes of compony low) ore responsible for preparing the Tru5tees' report and the finoncial 5tatemer)ts in occtsrdance with opplicoble law and United Kingdom Accounting Slondards (United Kingdom Generally Accepted Accountino Proctlce). Company law requires the Trustees to prepore finonciol stotement5 for each financial Under comFXTnu Ic5W. the Trustee5 mv5t not opprove the finonciol 5tatement5 unle55 they are sot15fied thot they give o true ond fair view of the stale of affoirs of the Compony ond of Its Incoming resources ond opplicotion of resources, inclvding its income and expenditure. for thot period. In preparing these finonciol statements, the Trustee5 are required to.. select suitoble Dccounting policies ond theri opply them consistently., observe the methods ond principles of the Choritles SORP (FRS1Q2)', make judgments ond occounling estimotes thc*t ore reasonable and prudent.. stole whether opplicable UK Accounting Standords (FRS 102) hove been followed. subject to any molerial deportures disclosed fjnd exploir)ed In the finonciol statements". prepare the finoncial stotements on the going concern basis Unless it is inoppropriate to presume thot the Company will continue in business. The Trustees are responsible for keeping odequote occounling records that ore sufficient to show and explain the Company's tronsoctions ond disclose with reosonable accurocy at olny time the financial position of the Compony ond enoble them lo ensure Ihot the finonciol stotements comply with the Componies Act 2006. They ore olso responsible for safegvarding the assets of the Compony ond hence for taking reosonable steps for the prevention ap.d detection of frovd and other Irregulorilies. Approved by order of the dlrectors Df the board of Trustees ond signed on its behalf by.. N J Williams Choir Date. 11.11.25 P S Davies Vice Chair Poge 10
Dlrect Help & Advice Ltd {A company limlted by gvarantee) Independent Auditor's Report to the Trustees of Direct Help & Advice Ltd Opinion We hove oudited the financial statements of Direct Help & Advice Ltd (the 'choritoble compony,) for the year ended 31 March 2D25 which comprise the statement of finoncial oclivilies, the balonce sheet, the stotement of cash flows and the related note5. Including o summory of significont accounting policies. The f inoncial reporting f ramework thot hos been opplied in their preporotlon is opplicoble low ond United Klngdom Accounting Stondords, including Finonciol Reportlng Standard 102 'The FSnonciol Reporting Standord opplicoble in the UK ond Republic of Irelond, (United Kingdom Generolly Accepted Accounting Proctice). In our opinion the financiol statements.. give a true and foir view of the stote of the choritoble compony's affairs os ot 31 Norch 2025 ond of ils incoming resources and opplicolion of resources. including its income ond expenditure for the yeor then ended., hove been properly prepored in occordcjnce with United Kingdom Generally Accepted Accounting Practice., and hove been prepored in occordance w"Eth the requirements of the Componies Act 2006. Basls for opinion We conducled our oudit in occDrdonce with International Stondords on Auditing (UK) (ISAS (UK)) ond opplicoble low Ovr responsibllitbes under those standords are furiher descrlbed in the Avditor'5 responsibilities for the ovdit of the financial stotements section of our report. We ore Independent of the choriloble company in accordonce with the ethicol requirèments thot are relevont to our audit of the finonciol stotements In the Unlted Kingdom. includlr)g the Financiol Reporting Council's EthicoS Stondord. and we hove fulfilled our other ethicol responsibilitiès in occordance with these requirements. We believe that the audit evidence we hove obtained Is suff Icienl ond oppropriote to provide o bosis f or our opinion. Conclusions reloting to golng concern In audltlng the financial statements. we hove concluded that the Trustees, use of the going concern basis of occounting In the preparation of the finoncial statements Is oppropriote. Bosed on the work we have performed, we hove not identifled onu moterial uncertolntie5 reloting to events or conditions that. Individually or collectively. moy cost sionif icont doubl on the charitable compony's obillty to continue as o going concern for o period of ol leost twelve months f rom when the financiol statements ore outhorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern ore described in the relevont seclions of this reporr. Page 11
Direct Help & Advice Ltd (A componu limited by guorontee) Independent Auditors Report to the Trvstees of Direct Help & Advlce Ltd (continued) Other information The other informotion comprises the information inclvded In the onnuol report other than the finonciol statements ond our ouditor's report thereon. The Trustees ore responsible for the other information cor)toined wiihin the onnual report. Our opinion on the finoncial stotements does not cover the other information ond. except to the extent otherwise expllcitly stated in our report. we do not express ony form of assuronce conclusion thereon. Our responsibility is to read the other informotion ond. in doing so, consider whether the other informotion is moteriolly inconsistent with the finonciol stotemenis or our knowledge obtained In the course of the oudit. or otherwise oppears tD be moteriolly misstoted. It we identify such materiol inconsistencies or opporent materiol misstatements, we ore required to determine whether this gives rise to a moleriol misstotement in the f inonciol stolements themselves. If. bosed on the work we have performed, we conclude that there 15 o moteriol misslotement of this other informtstion. we ore required to report thot foct. We have nothing to report in thls regord. Opinion on other matters prescribed by the Companies Act 2006 In our opinion. bosed on the work undertaken In the course of the audit.. the Information given in the Trustees, Report for the financiol year for w4ich the finoncial staletnents ore prepared 15 con51Stenl with the finonciol statements. the Trustees, Report has been prepared In occordonce with applicoble legol requirements. Motters on whlch we ore requlred to report by exception In the light of our knowledge and understonding of the chariloble compony ond its environment obtabned in the course of the oudit. we hove not identif led materiol misstatements In the Trustees, Report. We hove nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us lo report to you if, in our opinion.. adequate occounting records hove not been kept. or returns odequote for our audit hove not been recelved f rom bronches not visited by us- or the finoncial statements are not in ogreement with the occounting records ond returns. or certain disclosures of Trustees, remuneration specif led by low ore not made; or we hove not recelved oll the informolion ond explonations we require ftsr our oudit,. or the Trustees were nol entitled to prepore the finoncial sttstements in occordonce with the smoll componies regime ond toke odvontoge of the small componies, exempiions In preporing the Trustees, Report ond from the requirement lo prepore o Strotegic Report. Po9e 12
Direct trlelp & Advlce Ltd (A company limited by guarantee) Independent Audltor's Report to the Trvstees of Direct Help & Advice Ltd (continved) Responslbilities of trvstees As explained more fully in the trustees, responsibilities statement. the Trustees (who ore olso the directors of the choriioble compony for the purposes of compony low) ore responsible f or the preporotion of the f inonciol stolements ond for being sotisfied thot Ihey give o true und foir view, and for such Internol control as Ihe Trustees determine is necessoru to enoble the preporolion of financial stotements thot ore free from moteriol misstotement. whether due to fraud or error. In preparing the financiol statements, the Trustees are responsible for ossessing the choritable compony's abilitu to continue os o going concern, disclosing. os applicable. molters reloted lo goir)g concern and using the going concern bosi5 of occounting unless the Trustees either intend to liquidote the choritoble company or lo cease operotions, or hove no realistic olternotive but to do so. Audltor's responsibilities for the audit of the f inoncial statements Our objectives ore to obioin reastsnDble assvronce about whether the finonciol stolements as o whole ore free from molerial mi5Statement. whether due to fravd or error. und to Issue an auditor's report thot inclvdes our opinion. Reasonoble ossuronce is o high level of ossuronce. but Is not o guorontee thol on audil conducted In accordonce with ISAS (UK) will olwoys detect o moleriol misstotement when it exists. Misstolements con orise from froud or error ond are considered material if, individvolly or in the aggregote, they could reosonobly be expected to influence the economic decisions of users taken on the basis of these finonciol stotements. Irregulorities. including froud. ore instances of non-complionce wlth lows ond regulotions. We design procedures In line with our responsibllities, outlined above. to detect material misstotements In respect of Irregularities. including froud. The extent io whlch our procedures are capoble of detecting Irregulorities, including fraud is detoiled below: Our approoch to identif uin9 ond osse5sing the rlsks of moterial misstatement in respect of Irregulorltles, including f roLJd and non-compliance wilh laws and regulations, wos os follows.. the senior stotutory ouditor ensured thot the enoogement teom collettively hod the oppropriate competence. copobilities and skills to idenlify or recognise non-complionce with applicoble Iow5 ond regulotions.. we Identified the laws ond regulatlDns opplicable to the charilible company through discussions Wlth directors and other monagement. and from our commercial knowledge ond experience of the sector. we focused on specific lows ond regulotion5 which we consldered moy hove a direct material effect on the flnanciol stotements or the operotions of the company. includlng the finonciol reporting leglslation, Companles Act 2006, ChorillÈs Act 2011, loxalion legislotion. anti-bribery, employment. and environmentol and heolth and safety legislation.. we ossessed the extent of complionce wlth the lows ond regulotions identified obove through moking enquirie5 of mono9ement ond Inspecting le901 correspondence" ond Identified laws ond regulotlons were communicoted within the audit teom regularly and the team remained alert to Instances of non-compliance throughout the oudit. Page13
Direct Help & Advice Ltd (A company limited by guarantee) Independent Avdltor's Report to the Trustees of Direct Help & Advlce Ltd Icontlnved) We assessed the susceptibility of ihe choritoble company s flnanclol stotemenls to motericjl missiotement. Includlng obtaining an understonding of how fraud might occur, by- making enquiries pf monogement as to where they considered there wos susceptibilily to fraud, their knowledge of octual. suspected and alleged f raud,. ond considering the internal controls in ploce to mltigate rlsks of froud and non-compliance with laws and regvlotions. To address the risk of frovd through munagement bia5 and override of controls. we.. performed cjnolyticol procedures to identify ony unvsual or vnexpected relotionships,. tested journol entries to identify unusual transoction5' assessed whether judgements ond 055umptions mode in determining the occounting estlmotes were indlcotive of potentiol bios.. and investigoted the rotlonale behind signif icont or unusuol tronsoctions. In response to the risk of irregularlties and non-compliance with lows ond regulolion5. we designed procedures which 1nclvded. but were not limited lo-. ogreeing finonciol 5totement disclosures to underlying supporting documentotion.. reading the minutes of meetings of those chorged with governor)ce' enquiring of monogemenl os lo octuol and potential litigatlon and claims; ond reviewing correspondence with H MRC. relevont regulotors ond the compony's legol advisors. ecouse of the inherent limitolions of on audit, there is o risk Ihot we will not detect all irregularities. including those leuding to o moterial misstotement In the finonciol statements or non-compliance with regulotion. This risk Increases the more Ihol complionce with o law or regulation is removed f rom the events and tronsoctlons ref lected in the finonciol statements. os we will be less likely to become owore of instances of non-compliance. The risk is also greater reottrding irregulorities occurrino due to froud rorher thon error. os fraud involves intentionol concealmeni, forgery, collusion, omission or misrepresentotion. A further description of ovr responsibilities for the oudit of the financial statements is located on the Financlol Reporting Council's website al. www.f rc.or auditorsres on5ibilities. This description forms part of our ouditor's report. Poge 14
Direct Help & Advice Ltd (A company Ilmited by gvarantee) Independent Atsditor's Report to the Trustees of Dlrect Help & Advice Ltd (contlnued) Use of our report This report is mode solely to the choritoble Compony's truslees. as o body, in occordonce with Chopter 3 of Part 16 of the Companies Act 2006. OLJr oudit work hos been undertoken so that we might stote to the choritoble Compony's trustees those motters we ore required to stote to them in an ouditor's report and for no olher purpose. To the fullesl extent permitted by low. we do not occept or ossume responsibilitu to onyone other thon the charilable Compony ond Its Irustee& os a body, for our ovdit work. for this report, or for the opinlons we huve formed. Slmon Hawklns (senlor statutory ovditor) for ond on beholf of Dains Audlt Llmited Slotutory Auditor Chortered Accountonts Suite 2, Albion House 2 Elrvria Office Villoge Etruria Stoke on Trent Stoffordshire St15RQ Dote,. Page 15
Dlrect Help & Adce Ltd (A company Ilmlted by guaranteè) Stotement of financial activities (Incorporatlng income and expenditvre account) For the Year Ended 31 Morch 2025 Restricted funds 2025 Unrestrirted tunds 2025 Total funds 2025 Total funds 2024 Note Income from.. DonotEons ond legocies Charitoble oclivities 12.818 12.818 12,826 113,735 1,063.059 1.176.774 1.027.076 Investments 48,166 48.166 42.375 Total income 113.735 1.124.023 1.237.758 1,082.277 Expenditure on.. Choritoble octivities 113.735 1.028.573 1.142.308 l.Ci58.619 Tot¢1 expenditvre 113.735 1.028.573 1.142.308 1.058,619 Net movement in funds 95.450 95.450 23.658 Reconciliation of fvnds: Totol furnd5 brought fOord 1.226,237 1.226.237 1202.579 Net movement in fvnds 95.450 95.450 23,658 Total funds carried forward 1.321.687 1.521,687 1,226.237 The Statement of Financiol Activities includes oll goins ond losses recogni5ed in the yeor. The notes on poges 20 to 39 form port of these financiol stotements. Poge 16
Dlrect Help & Advice Ltd (A company limitéd by guarantee) Bolonce Sheet As ot 31 March 2025 2025 2024 Note Fixed assets Tangible assets 12 1.045,096 1.038.503 1.Q45.096 1.038,503 Current ossetS Debiors 13 405.199 401.203 Ccssh ot bank ond In hand 460.213 372.644 865.412 773.B47 Creditors. omounts folling due within one yeor 14 (172.579) (135,921) Net current assets 692.833 657.926 Total assets less current liabilities 1,737.929 1.676.429 Creditor& amounts folling due after more thtsn one yeor 15 (416,242) {450.192) Total net ossets 1.321.687 1.226,237 Charity funds Restricied funds 16 Unrestricted funds 16 1.321.687 1.226.237 Total fund5 1,321,687 1.226,237 Poge 17
Reglstered number.. 03495233 Direct Help G Advice Ltd (A company limited by guarantee) 8alance Sheet (continved> As at 51 March 2025 The Trustee5 ocknowledge their responsibilities for complying with the requirements of the Att with respect to occounting records and preporation of financial statements. The finonciol statements hove been prepored in occordance with the provlsions applicable to entities subject to the Small componies regime. The financiol statements were opproved and avthori5ed for issue by the Trustees and signed on their beha5f by.. N J Williams Choir Dote.. P S Dovies Vice Choir 11.11.25 The notes ori pcjoes 20 to 39 form purt of these finoncial statements. Poge 18
Qirect Help & Advice Ltd (A company limited by guarantee) Statement of Cash Flows For the Year Ended 31 March 2025 2025 2024 Cash flow5 from operating activities Net cosh used in operating activitie5 119.335 (103.344) Cash flows from investlng actlvlties Dividends, interests ond rents from investments Purchase of tangible fixed ossets 48.166 42,375 02.518) (3.503) Net cash provided by investing octivities 35.648 38.872 Cash flows from finoncing activlties Repoyments of borrowing (67.414) (67.378) Net cash used in financlng attivltles (67.414) (67.378) Change in cash and cash equlvalents in the year 87.569 031.850) Cosh and cosh equivolents ot the beginning of the year 372.644 504,494 Cash and cash equlvolents at the end of the year 460.213 372.644 The notes on pages 20 to 39 form part of these financial statements Poge 19
Dlrect Help & Advlce Ltd (A company Ilmlted by guarantee) Notes to the Financlal Statements For the Year Ended 31 Morch 202S General informotion Direct Help & Advice Ltd is o chority registered in Englond ond Woles and o privote compony Ilm5ted bLJ guarantee incorporoled in England ond Woles. The directors of the Componu are the Trvstees nomed on Poge 1. In the event of the Company being wound up. the Iiobility in respect of the guarantee Is limited to £5 per dirertor of the Company. The Compony's registered office is Pheonix Street, Derby. DE12ER. The princlpal actlvSty of the Company wos prevent and ollevlote homelessness, poverty. finonciol ond housing difficuliy ornd ossocioted issues to ensure everyone has a decent, safe home, be finonclally stable, be healthy ond porticipote In the locol communlty. Aecountlng polities 2.1 Basis of preparation of financiol 5totements The finoncial stotements hove been prepared in occordonce with the Chorities SORP (FRS 102) - Accountlng cjnd Reportlng by Charities.. Stotement of Recommended Practice opplicoble to chorities prepor',ng their ccounts in occordonce with the Finonciol Reporting Standord rjpplicoble in the UK and Republic of Ireland (FRS 102) (effective 1 Jonuory 2019), the Financial Fleporling Stondord opplicoble in the UK and Republlc of Ireland (FRS 102) cnd the Componies Act 2006. Direct Help & Advice Ltd meets the definitlon of a public benefit entity under FRS 102. Assets ond liobilities are Initiolly recognised at historical cost or transoction volue unless o?herwise stated in the relevont accounting policy. Poge 20
Dirert Help & Advice Ltd (A company limited by guorontee) Notes to the Financigl Stotements For the Year Ended 31 March 2025 Aecountlng policies (continued) 2.2 Income All income Is recoonised once the Company has entitlement to the income, It is proboble that the incorne wlll be received and the omount of income receivable con be measured reliably. The recognition of income f rom legacles is dependent on establishing entitlement. the probobilily of receipt and the obility to eslimote wlth sufficient occurocy the amount receivoble. Evidence of entitlement to o legacu exists when the Company has sufficient evidence thot a gift hos been left to them (through knowledge of the existence of o volid will ond the deoth of the benefoctor) and the executor is satisfied thol the property in questlon will not be required to satisfy cloims In the estole. Receipt of o legocy must be recognised when il is probuble that il will be received and the foir volue of the omovnl receivoble, which will generolly be the expected cash amount to be distributed to the Company. can be reliably measured. Gronts are included in the statement of flnanciol octivities on o receivable bosls. The bolonce of Income received for specific purposes but not expended during the period Is Shown in the relevont funds on the balance sheet. Where income Is received In advance of entitlement of recelpt. its recognition Is deferred ond included in creditors as deferred income. Where entitlement occurs before income is received. the income is occrued. Income tox recoverable in relotion to donotions received under Gift Aid or deeds of covenant is recognised at the tlme of ihe donotion. Income tax recoveroble in relotion to Investment income is recognised at the tlme the investment income is receivable. Poge 21
Direct Help & Advice Ltd (A compony Ilmlted by gvarantee) Notes to the Financial Statements For the Year Ended 37 Morch 2025 Accovntlng policies (continued) 2.3 Expendlture Expenditure is recognised once there is o legol or constructlve obllgotlon to transfer economlc benefit lo o third porty. il is probable thot o tronsf er of economic benefits will be required in settlement ond the omount of the obligotion con be meosured reliably. Expenditure Is clossif led by octlviry. The costs of eoch octivity ore mode up of the totol of direct costs ond shored costs. inclvding support costs involved in undertoking eoch octivity. Direct Costs attribvtoble to 0 Single activitu are ollocoted directly lo thol octivity. Shored costs which contribute to more than one octivity ond support cost5 which are not oltributable to a single octivity are opportioned between those activities on o bosis consistent with the use of resources. Centrol stoff costs are ollocuted on the bosis of time spent. ond depreciotiorn charge5 ollocated on the portion of the asset's use. Expenditure on choritoble activities is incurred on directly undertaking the cjctivities whlch further the Componu's objective5, as well os ony ossocioted support costs. 2.4 Golng concern The Trustees hove a reosonoble expectation that the Charity hos adequate resources to contlnue in operotionol existence for the f oreseeoble f uture. For long term f inonce they relu on bonk loons. as disclosed in notes 14 ond 15. os5e551ng going concern they hove 055umed thot these loons will be renewed os required for the foreseeoble future and, on thot basis, they continue to odopt the going concein bosis of occounling preparing the onnuol finonciol stotements. 2.5 Tanglble flxed ossets and depreclatlon Tongible f ixed ossets costing £5,000 or more are copitalised and recognised when future economic benefits are probable ond the cost or volue of the 05set can be meosured reliably. A review for impoirment of o fixed osset Is carrled out if events or chonges in clrcumstonces indlcate that the carrying value of any fixed asset moy not be recoveroble. Shortfoll 15 between the carrying value of fixed assets and Ihelr recoverable amounts ore recognised as Impoirments. Impairment Sosses ure recognised in the Stotement of Financiol Aclivitieg. Tangible fixed 0$5ets are ifjitiolly recognised ot Cost. A4ter recognition, under the c051 model, tangible fixed ossets are measured ot cost less occumulated depreciotion and ony accumulated impairment losses. All costs incurred to bring o tongible f ixed 055et into its intended working condition should be included In the measuremeni of cost. Depreciation Is charged so as to allocate the cost of tangible fixed assets less their residual volve over their estimated useful lives,. Depreclotion is provided on the following boses.. Freehold properly Compvter equipment Not depreciated 3 years stroight line Poge 22
Dirèet Help & Advice Ltd (A compony Ilmited by guorontee) Notes to the Financial Statements For the Year Ended 31 March 2025 Ac¢ountlng policles (continved) 2.6 Revaluation of tonglble fixed assets The Company hos odopted the revoluotlon model to revolue items of property. plc)nt ond equipment whose fair value con be measured reliobly. The revoluotions shall be made with sufficient regularity to ensure thot the corrying umount does not differ moteriallu from thot which would be determined using foir value ot the end of the reporting period. The foir vcjlue of lond and bvildings is u5uolly determined from morket-bo5ed evidence by opprolsal thot Is normolly undertaken by professionoilly quoiified voSuers. 2.7 Interest recelvable Interest on funds held on deposit is included when recelvoble ond the amount c(Jn be meosured rellab1y by the Company.. this is normollu upon nolificotion of the interest poid ar payoble by the institLJtion with whom the funds ure deposited. 2.8 Debtors Trade ond other debtors ore recognised ot the settlement amount after any trade discount offered. Prewyments ore valued ot the omount prepoid net of ony trade discounts due. 2.9 Cash at bank and in hand Cosh at bonk ond In hond include5 cosh and short-term highly liquid investments wilh a short maturity of 95 days or less from the date of QCqLJiSltion or openlng of the deposft or similar accovnl. 2.10 Liabilities ond provisions Liobilities ore recognised when there is on obligation ot the balance sheet date as o result of a past event, it is proboble thot o transfer of economic benefit will be required in settlement, ond the omount of ihe settlement can be esiimoted reliably. Liabilities ore recognised at the omount that the Compony onlicipotes it will poy to settle the debt or the omounl it has received as odvanced ptsyments for the goods or servlces it must provide. Provislons ore measured ot the best e51imote of the omounts required to settle the obligation. Where the effect of the time value of money is mtsterial. the provision is based on the present value of those omounts, dlscovnted ot the pre-tox discount rote that reflects the risks specific to the liability, The unwinding of ihe discovnt is recognised in the stotemenl of financiol octivities os a finonce cost. 2.11 Finonrlal Instruments The Compony on1u hos finoncial 055els and finonciol liobilities of o kind that qvolify os basic finunciol instruments. Bosic finoncial instruments ore initlolly recognised ol transoction value orld subsequently measured ot their settlement volue with the exception ol bank loons which are subsequently meosured at amorlised cost uslng the effective ir)terest method. Page 23
Direct Help & Advice Ltd (A compony limited by gvarantee) Notes to the Finonci¢Jl Statements For the Yeor Ended 31 March 2025 Accounting policies (continued) 2.12 Toxatlon The Compony Is considered to poss the tests set out in Parogroph I Schedule 6 of the Flnance Act 2010 ond therefore it meets the definition of o choritable compony for UK corporoiion tox purposes. Accordingly, the Company is potentiolly exempt from toxotion in respect of income or capitol golns received within categories covered by Chapter 3 Port 11 of the Corporation Tax Acl 2010 or Section 256 of the Toxotion of Chorgeoble Goins Act 1992. to the extent that such income or gains are applied exclusively to choritoble purposes. 2.15 Pensions The Compony operotes o defined contribution pension scheme ond the per)5ion chorge represents the omounts poyoble by the Compony to the fund In respect of the yeor. 2.14 Fund aceountlng Generol funols ore unrestricted fund5 which ore available for use at the discretion of the Trustees in furtheronce of the generol objectives of the Compony ond which hove not been designoted for other purposes. Designoted funds comprise unrestricted funds thut hove been set oside by ihe Trustee5 for porticulor purposes. The oim and use of eoch designoted fund is set out in the r)oles to the finonciol statements. Restricted f unds ore fund5 which are to be used in accordonce with specific restriction5 imposed by donors or which have been roised by the Company for particular purposes. The costs of roising ond administering such funds are charged ogoin5t the specific f und The oim and use of each restricted fund is set out in the notes to rhe flnanciol statements. Poge 24
Dlrect Help & Advice Ltd (A compony limlted by guorantee) Notes to the Flnanciol Statements For the Yèar Ended 31 Morch 2025 Critical accovntlng estimates ond areas of judgment In the application of ihe Company's occounting policies. which are described in note 2, the Directors are requlred to muke judgements, estimotes ond ossumptions about the corwing omoL)nts of 05sets and liabilities thot are not reodily apporent from other source5. The estimates ond ossocioled assumptions ore bosed on historicol experience ond other factors thot ore considered to be relevonl. Actuol results moy differ from these estimotes. The estimates and underlying assumptions ore reviewed on an ongoing basis. Revisions to accounting estimotes ore recogni5ed in the period in which the e5timole is revised if the revision atfetts only that period. or in the period of revision ond fvture periods If the revision offects both cvrrent ond future periods. Critical occountlng estimotes ond ossumptions". Accrued Income Accrued income is on amount thoi hos been eorned, there is o right to receive the amount, ond It hos not been reccirded within the finonciol stotements Due to the nature of the revenue within the Compony. work completed during the period will not yet hove been received ond therefore the Trustees ore required tD make assumptions regording the recognltion of th15 revenue and its recoverability. Deferred Income Deferred income is on omounl Ihot hos been received and recorded within the finonciol 5totements bul the conditions of the incDme have not yet been met. The Trustees ore required to ossess If the conditians of receipt of gront income hove been met before revenue can be recognised within the financiol stotements. Tangible fixed ossets Tangible fixed assets ore depreciated over their useful life taking into occount, where opprDpriate, residvol volues. Assessments of useful Ilves ond resldual values ore performed annuollu, taking inta account faclors such as technologicol innovation, mointenonce progrommes, market informotion and managemenl con5iderotions. In ossessing the residuol volues, the remoining life of the osset, ils projected disposol volve and futvre morket conditions are taken inta account. Detail on tangible fixed assets con be found in note12. Page 25
Dlrect Help & Advlce Ltd (A company limited by gvaruntee) Notes to the Financlal Stotements For the Year Ended 31 March 2025 Income from donations and legacies Unrestrlcted funds 2025 Total funds 2025 Donotions 683 683 Gronts 12,135 12,135 12.818 12,818 Unrestrictèd funds Total funds 2024 2024 Donations 5,217 5,217 Grants 7.609 7.609 72.826 12,826 Income from charitable activities Restrlcted Unrestricted funds funds 2025 2025 Total funds 202S Leool Aid Agency 956.643 956.643 DCC Librories St Annes Access to Justlce Foundotlon 113.735 113.735 Moths multlply Futures & UKSPF 57.160 57.160 27.236 27.236 Derbyshire County Council 22.ODO 22,000 113.755 1.063.039 1.176.774 Poge 26
Dlrect Help & Advlce Ltd (A company limited by guarantee) Notes to the Flnanciol Statement5 For the Yeor Ended 31 Morch 2025 Income from charitable octivities (continued) Restricted Unrestrlcted funds funds 2024 2024 Total funds 2024 Legol Aid Aoency DCC Librories 793,591 793.591 1.237 1,237 St Anne5 18.035 18.035 Access to Justice Fovndotion 85,303 85.303 Moths multiply Oerbyshire Covnty Council 106,910 106.910 22.000 22,000 85.503 941,773 1,027,076 Investment Income Unrestricted fund5 2025 Totul funds 2025 Rentol income 35.274 35.274 Invesiment income 12.892 12.892 48.166 48.166 Unrestricted funds 2Q24 Total funds 2024 Rental income 32.856 32,856 Investment income 9.519 9.519 42.375 42.375 Poge 27
Dlrect Help & Advlce Ltd (A company Ilmlted by guarantee) Notes to the Financiol Statements For the Year Ended 31 March 202S Analysis of expenditvre on charitoble activities Svmmory by fund type Restricted Unrestricted fvnds funds 2025 2025 Total 2025 Charitoble Activities 113.735 1,028,573 1.142,308 Aestricted Unrestricted fvnds funds 2024 2024 Total 2024 Choritable Activities 85,303 973.516 1,058.619 Analysis of expenditure by activities Actlvttles undertaken Svpport costs 2025 Total funds 2025 directly 2025 Charitable Activitles 684.932 457.376 1.142.308 Artlvlties undertaken directly 2024 Support Costs 2024 Total funds 2024 Charitoble Activities 679.384 379,235 1.058.619 Poge 28
Dirèct Help & Advice Ltd (A company Ilmlted by guarontee) Notes to the Finoncial Statements For the Year Ended 31 March 2025 Anolysi$ of expendlture by octivltles (continued) Analysis of direct costs Total funds 2025 Total fvnds 2024 stoff costs 648.552 664.743 Depreciation Trcjiriing delivery costs Administrative expenses 5.925 3,549 5.512 27.106 9.129 684.952 679,384 Anolysls of support costs Total funds 2025 Totol funds 2024 Statf costs 243.225 71.896 9,961 46.396 164,488 Office premises 98.462 Insuronce 8.815 IT Svpport Loan interesl 23.973 28.481 30,459 Communlcotlons 24.850 25.344 Administrollve expenses Bad debts 31,839 14.487 (6.272) 7.000 5.809 Governance costs 7.4JO 457.376 379.235 Poge 29
Direct Help & Advice Ltd (A compony Ilmlted by guarantee) Notes to the Financiol Stotements For the Yeor Ended 31 March 2025 Audltor's remuneration 2025 2024 Fees poyoble to the Compony's ouditor for the oudit of the Company'5 annuol occounts 7.350 7,000 10. Stoff costs 2025 2024 Wages and salaries Social security costs Contribution to defined contribution pension 5cheme5 786.312 728.506 69.065 59.599 36.2QO 41.126 891.577 829,231 The averoge number of persons employed by the Compony durir)g the yeor wos as follows.. 2025 No. 2024 No. Advisors ond odministrotion 25 26 Cenlrol Monogemenl 28 29 The number of employees whose emplouee benefits (exclvcling emplouer pension cost5) exceeded £60,000 was.. 2025 No. 2024 No. In the bond £60.001- £70,000 The total omovnt of employee benefits (inclvding employer pension contributions) received by key mono9ement personnel for their services was £165.836 (2024.. £164 488). The key monogemenl personnel of the charity consists of the Trustees and senior management team. 11. Trustees, remuneratlon and expenses During the Ljeor no Trustees rece5ved any remunerotion or other benefits (2024 - £NIL). Poge 50
Dlrect Help & Advice Ltd (A company limited bu guarantee) Notes to the Finonciol Statements For the Year Ended 31 March 2025 11. Trustees, remuneration and expenses (continued) During the year ended 31 Morch 2025, no Trustee expenses have been incurred (2024- £NIL). 12. Tangible fixed assets Freehold Computer eqvipment property Total ost or voluation At 1 Aprll 2024 Additions 1.035.000 147.835 1,182.835 12.518 12.518 Al 31 Morch 2025 1.035.000 160.353 1.195.353 Depreciation Ai l Aprll 2024 Charge for the year 144.332 144.332 5.925 5.925 At 31 March 2025 150.257 150.257 Net book valL+e At 31 Morch 2025 1,035.000 10.096 1.045.096 At 31 Mtsrch 2024 1.035.000 3.503 1,038,503 A valuation of freehold lond and buildings WDS carried out on 11 February 2021 ond 28 Moy 2021 by on externol valuer, David Brtswn. These were valued at £1,035.000 on the basls of exisling use. The Trvstees believe thot this voluation remoins reosonoble. The Company has odopled o policy of revaluation for tangible fixed ossets. had these o$5ets been measured ot historlc cost, the corrying volue5 would hove been os follows.. 2025 2024 Freehold property 886,3J4 915,184 Page 31
Direct Help & Advice Ltd (A company limlted by guarantee) Note5 to the Financial Stotements For the Year Ended 31 March 2025 13. Debtors 2025 2024 Due wtthin one yeor Trade debtors 25.919 35,856 other debtors 24.732 25.910 Prepoyments and accrued income 354.548 339.457 405,199 401,203 14. Creditors.. Amounts falling due within ane year 2025 2024 Other loons 39.108 44.091 Trade creditors 24.727 8.351 Other taxotion and sociol Security Other creditors 55,512 46,449 5,251 4,573 Accruols and deferred income 47.981 32,457 172.579 135,921 Page 52
Direct Help & Advice Ltd (A company limited by guarantee) Notes to the Financial Statements For the Year Ended 31 March 2025 15. Creditors: Amovnts folling due after more thon one year 2025 2024 Bank loons 416.242 450,192 The oggregote amount of liabilities payable or repayable wholly or In port more ihan five year5 after the reporting dote 15.. 2025 2024 Poyoble or repayoble by instolments 232.855 249.625 232.855 249.625 The Chority hc)s 2 loons In ploce with the bank with rotes of Interest llt Iyo P.0. over bose rate and they expire on 13 September 2031 and 22 Jonuory 2034. The mortgoges are secured on the freehold property owned bu the Chority. Page 33
Dlrect Help & Advlce Ltd (A Company limlted by gvorantee) Note5 to the Financial Statements For the Yeor Ended 31 Morch 2025 16. Stotement of fvnds Statement of funds- current year Balonce ot I April 2024 Tronsfers Bolance ot 31 In/out March 2025 Inccjme Expenditure Unrestricted funds Deslgnated funds Land and Buildings Building repairs 540.717 38.933 S79.650 65.000 65.000 540.717 103.933 644.650 General funds General Funds 685.520 1.124.023 (1.028.573) (103.933) 677.037 Total Unrestricted funds 1.226.237 1,124.023 0.028,573) 1.321.687 Restrlcted funds Acces5 to Justice 113,735 (113,73S> Total of funds 1,226,237 1.237.758 0.142.308) 1.321.687 Poge 34
Direct Help & Advice Ltd (A company limited by guurontee) Notes to the Financiol Statements For the Year Ended 31 March 2025 16. Stotement of ftsnds (contlnued) Statement of funds- prior year Balonce at 31 Morch 2024 Bolonce ot l April 2023 Transfers In/out Income Expenditure Unr¢3trlcted funds Designoted funds Lond and Buildings 503.798 36.919 540,717 General fvnd5 Generol Funds 698.781 995.737 <972.079) (1.23n (36.919) 685.520 DCC Llbruries 1,237 698,781 996.974 (973.316) (36.919) 685,520 Tatal Unrestricted funds 1,202,579 996.974 (973,316) 1.226,237 Restricted funds Access to Justice 85.303 (85,303) Total ot funds 1,202.579 1.082,277 (1.058.619) 1.226,237 Poge 35
Direct Help & Advice Ltd (A company limited by guarantee) Notes to the Flnoncial Statements For the Year Ended 31 Morch 2025 16. Statement of funds (continued) Designoted Funds The designoted fund relotes to the net book value of the premises less the mortgage outstonding This sum has been deslgnoted as the buildings are required to enable the Chority to meet itg oims ond objectives. Building Repairs As pori of the chority's reserves policy. the Trustees hove designated o Build1ng Repoir Fund to ensure thot sufficient resources ore avoiloble to meet the costs of essenliol moinlenonce. repuirs. and improvements to the charity's premises. The fvnd hos been estob115hed from unrestricted reserve5 and is reviewed annuolly to confirm thot the level ol designation remoins appropriote. The Trustees consider thi5 designotion particularly prudent in view of ongoing major locol building works. which may increose the need for remediol or protectlve maintenance in f uture yeors. Restritted Funds Access to Jvstice To sustoin and improve access to early sociol welfare and f(Jmily legal support ond advice, to enoble users to resolve these problems as eorly os possible orld ovoid the need for court or tribunol proceedings where possible. Where court or ribuncsl proceedings ore needed. the gront will provide the support needed lo help people novigote the process effectively. including where support to prepore for court ond ot court is required. 17. Analysls of net ossets between funds Analysis of net ossets between funds - current yeor Vnrestrlcted funds 2025 Totol funds 2025 Tangible f ixed assets Current assets 1,045.096 1.045.096 865,412 865.412 Creditors due wlthln one year Creditors due in more than one yeor (172,579) V72,579) (416.242) {416.242) Total 1,321,687 1,321.687 Poge 36
Direct Help & Advice Ltd (A company Ilm5ted by guarontee) Notes to the Financlal Statements For the Yeor Ended 31 March 202S 17. Analysis of net assets beiween funds (contlnued> Analysis of net gssets between funds- prior yeor Unr¢strlrted funds 2024 Total funds 2024 Tongible fixed assets Current assets 1.038.503 1,038.503 773,847 773,847 Creditors due within one year Credilors due In more than one year (135.921) (450.192) {135,921) (450.192) 1.226.237 1.226,237 Totol 18. Rèeonclliation cf net movement in funds to net cosh flow from operoting octivitles 2025 2024 Net Income for the ueor (os per Statement of Finoncial Activlties) 95.450 23.658 Adjvstrnents for: Depreclotlon chorges Interest 5.925 28.481 30.459 Dividends, interests and rents from investments (48,166) (3,996) 41.641 (42,375) (73.829) (41.257) Increose in deblors Increase/(decreose} in creditors Net cash provided by/(used In) operqting activitles 119.335 (103,344) Page 57
Direct Help & Advice Ltd (A eempony limited by guarantee) Notes to the Finunciul Stotements For the Year Ended 31 March 2025 79. Analysis of cosh and cash équivolents 2025 2024 Cosh in hand 460,215 372,644 Total cash and cash equivalents 460.213 372.644 20. Anolysls of changes In net debt At 1 Aprll 2024 Other non- Cash flows cash ehanges At 31 Morth 2025 Cosh at bunk and in hand 372.644 87.569 460.213 Debt due within 1 year Debt dve after 1 year (44.091) 67,414 (62.451) (39,108) (450.192) 35.950 (416.242) (121.639) 154.983 {28.481) 4.863 21. Penslon commltments The company operates a defined contribution pension scheme. The ossets of the scheme ore held seporotely from those of the compctny in on independently administered fund. The pension cost chorge represents contributions poyoble by the compony to the fvnd and omounted to £36.200 (2024 - £41,126). Contributions totolling £4 884 (2024 £4.438) were payable lo the fund ol the balance seet dote ond ore included in creditor& 22. Operating leose commitments Al 31 March 2025 the Compony had commitments to moke future minimum lease payments under non- cancellable operating leoses os follows.. 2025 2024 Not loter thon l yeor Loter thon 1 year ond not later than 5 years 9.745 10.468 18.639 28.384 28.3B4 38.852 Poge 38
Direct Help & Advlce Ltd (A company limited by guarantee) Notes lo the Flnonclol Statements For the Year Ended 51 March 2025 25. Related porty transactions The Company hos not entered Snlo anu reloted porty Ironsoction during the year. nor ore there ony outstanding balances owing between reloted parties ond Ihe Company at 31 Morch 2025. Poge 39