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 & Ad￿ce 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 fO￿￿ord
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