Company registration number: 04155890 Charity registration number: 1085498
## The Helpful Bureau
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2024
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
## **The Helpful Bureau**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8 to 9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 to 20|
## **The Helpful Bureau**
## **Reference and Administrative Details**
**Trustees** John Fox, Chair Elizabeth Newby, Treasurer Margaret Bowen Susan Paterson Stephanie Reston Ray Wilkins David Glover **Senior Management Team** Irene Smith, Manager, until 29/02/2024 **Charity Registration Number** 1085498 **Company Registration Number** 04155890 **Registered Office** 145-147 Derby Road Stapleford Nottingham NG9 7AS **Independent Examiner** John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Page 1
## **The Helpful Bureau**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2024.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: John Fox, Chair Elizabeth Newby, Treasurer Margaret Bowen Susan Paterson (appointed 23 May 2023) Stephanie Reston (appointed 11 March 2024) Ray Wilkins (appointed 11 March 2024) David Glover (appointed 11 May 2024) Yvonne Payne (resigned 11 March 2024) Martin Lowther (resigned 15 January 2024) Amy Donaldson (resigned 15 May 2023) Helen Cutting (resigned 1 May 2023)
## **Structure, governance and management**
## _**Nature of governing document**_
Memorandum and Articles of Association incorporated 7 February 2001 as amended by special resolutions dated 01 November 2004 and 22 September 2006. Certificate of incorporation on change of name dated 20 January 2009. It has no share capital and the liability of each member in the event of winding-up is limited to £10.
## _**Recruitment and appointment of trustees**_
Applications for membership are considered at each committee meeting. Trustees are elected at the AGM.
## **Objectives and activities**
## _**Objects and aims**_
To undertake voluntary work in particular but not exclusively in the advancement of education, the promotion and protection of good health, the provision of facilities for recreation and leisure time activities in the interests of social welfare with the object of improving the conditions of life of the community and other similar charitable activities amongst those people in need thereof in Nottinghamshire and surrounding areas ("the area of benefit").
Page 2
## **The Helpful Bureau**
## **Trustees' Report**
## _**Objectives, strategies and activities**_
The Helpful Bureau is a registered charity and not for profit organisation. We help people to remain living safely and independently in their own homes. We work mainly with older people and those who are disabled. We do this by providing 4 streams of work, practical services, volunteer transport scheme, befriending and social interaction events.
• Our practical services include gardening, decorating, and a handyman service. With our home support offering household tasks, wellbeing checks and meal preparation.
• The wheelchair accessible vehicle (WAV), we have, is used for taking people shopping, to medical appointments, support groups and social clubs. Our volunteers also use their own cars where needed. This is a door-to-door transport scheme enabling independence and connection to the community.
• Our befriending scheme has volunteers visiting older people in the community, to bring just a little bit of happiness to someone who potentially doesn’t see or have contact with anyone else. They can also accompany the less confident on trips out to build confidence. We also run ‘Reconnect’ a coffee morning to boost social interaction and community connection.
• We run a weekly resource centre providing a movement to music class, information and advice, a two-course hot lunch and social activities. A variety of social groups meet throughout the week at various community locations. Since Covid our monthly day trips are now weekly using our own 16 seater minibus. There is also the opportunity to book foot care, held in our offices. We also signpost clients to other services available in our local area where they can get help with things that we are unable to specialise in.
## _**Public benefit**_
People are healthier:
People who access our services are able to maintain a good standard of living, thus improving quality of life. They are given peace of mind, knowing that there is help when it is needed. They feel supported and safe and this promotes well-being both physically and mentally, and prevents the need for other more costly services.
People live in vibrant and supportive communities:
Our services help our clients to feel less vulnerable in the community, providing home security and maintaining gardens mean that they are less likely to be targeted for crime. They have more pride in their surroundings and can maintain a sense of dignity.
People are encouraged and supported to access local community and social groups.
Volunteers use their experience and life skills to help with the provision of practical services, keeping them active within the community and helping us to provide a value for money service.
People live independently for as long as possible:
We will encourage people to make the most of their later years and enable them to access the right support when they need it. We will focus on preventative services for conditions that often affect people in later life, including falls prevention, depression, arthritis etc.
We will provide practical services such as a Handyman, Gardener, Decorator and Domestic support for people who are older, and/or disabled to help them remain living independently in their homes.
Carers are more supported and we signpost people to other services appropriate to their needs whether physical, emotional or financial.
People can access the right care and support, at the right time:
Through regular contact with our organisation, through the practical services team, we are able to highlight when a client may need additional support, act upon it immediately and signpost them to any other appropriate service.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 3
## **The Helpful Bureau**
## **Trustees' Report**
## **Achievements and performance**
OUR CLIENTS
We currently have 3,586 registered clients: 1,042 Men 2,540 Women 4 Preferred not to say
3,527 describe themselves as white British.
84% describe themselves as having a disability or long term limiting illness.
There are more clients registering who are over 75 years young and a bigger percentage are being referred by health professionals or family. We are seeing more who have memory or mental health issues.
## 2018-2024
We relooked at our Funding strategy and increased our Trusts & Foundations Applications. We were successful in receiving funding from the Local Communites Fund from Nottinghamshire County Council for 4 years, which partly enables us to continue with our services. However, there was a reduction from the previous funding, which means more funding has been requested from Trusts and Foundations. We continue to share premises with Stapleford Town Council and provide some services in the building. We continue to maintain all our services and support to a high level to our clients. We have managed to secure 3 year funding to our befriending service. Our 16 seater minibus, purchased in 2019, has been used well since July 2021, with overf 650 places being filled on trips in 2023/24. Our website is now more user friendly and we also use Social Media to connect.With the strength of our Grumpy Old Mens group we started Golden Girls in 2022 and Line Dancing as both had been requested by clients.
Home support continues to be a core part of our charity and continues to grow year by year with 8 part time workers.
## **Financial review**
We have looked at our financial position and are working to making ourselves more sustainable we charge for some of our services and this brought in 47% of our income. 28% come from trust and foundations grants and 22% comes from government grants. The remainder comes from fundraising and donations and legacy etc. We are looking to increase our income streams in the coming years. Our financial position at the year end was good, leaving a healthy reserve.
## _**Policy on reserves**_
The charity's policy is to retain reserves equivalent to 3 months operating costs. We have also set up a reserve for our vehicles and one for future developments.
Page 4
## **The Helpful Bureau**
## **Trustees' Report**
## _**Principal risks and uncertainties**_
## _Funding_
The main risks are funding cuts, cost/wage increases due to inflation and the reduction of volunteers. Volunteer drivers did not all return after COVID lockdowns, and generally recruiting volunteers has been more difficult. We advertise in free local papers and through out website, social media, and notice boards for volunteers.
We are going to set up a reserve for the cost of living increases as we are conscious that our current funding has no inflationary links and therefore will not cover any cost increases such as minimum wage which has a knock on effect to the remainder of our salary costs. We are also conscious that our clients will be particularly affected by increase in fuel costs and we will need to be cautious about increasing costs for paid services. We are grateful to all our funders and supporters and are aware that their funds are also squeezed; we will continue to look at improved efficiency in our delivery without impacting on service delivery.
Page 5
## **The Helpful Bureau**
## **Trustees' Report**
## **Statement of Responsibilities**
The trustees (who are also the directors of The Helpful Bureau for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by: 20.09.2024
......................................... EE
......................................... John Fox
Trustee
Page 6
## **The Helpful Bureau**
## **Independent Examiner's Report to the trustees of The Helpful Bureau ('the Company')**
## **Independent examiner’s report to the trustees of The Helpful Bureau ('the Company')**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member and Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... a John O'Brien MSc, FAIA, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL 23/05/24 Date:.............................
Page 7
## **The Helpful Bureau**
## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Investment income
5
Total Income
**Expenditure on:**
Charitable activities
6
Total Expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**£**
41,378
108,217
1,064
150,659
(51,007)
(51,007)
99,652
(96,568)
3,084
71,226
74,310|**Restricted**
**£**
-
122,188
-
122,188
(221,004)
(221,004)
(98,816)
96,568
(2,248)
16,095
13,847|**Total**
**2024**
**£**
41,378
230,405
1,064
272,847
(272,011)
(272,011)
836
-
836
87,321
88,157|**Total**
**2023**
**£**
10,776
186,827
283|
|---|---|---|---|---|
|||||197,886|
|||||(215,791)|
|||||(215,791)|
|||||(17,905)
-|
|||||(17,905)
105,226|
|||||87,321|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 19.
The notes on pages 11 to 20 form an integral part of these financial statements. Page 8
## **The Helpful Bureau**
## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
## **These are the figures for the previous accounting period and are included for comparative purposes**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Investment income
5
Total income
**Expenditure on:**
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**funds**
**£**
10,776
94,099
283
105,158
(34,719)
(34,719)
70,439
(77,187)
(6,748)
77,974
71,226|**Restricted**
**funds**
**£**
-
92,728
-
92,728
(181,072)
(181,072)
(88,344)
77,187
(11,157)
27,252
16,095|**Total**
**2023**
**£**
10,776
186,827
283|
|---|---|---|---|
||||197,886|
||||(215,791)|
||||(215,791)|
||||(17,905)
-|
||||(17,905)
105,226|
||||87,321|
The notes on pages 11 to 20 form an integral part of these financial statements. Page 9
The Helpful Bureau
(Registration number: 04155890)
Balanee Sheet as at 31 Mareh 2024
2024
2023
Note
Fixed assets
Tangible assets
8.478
9,521
Current assets
Debtors
Cash at bank and in hand
12
J3
4,314
76,999
2,811
78,234
81.313
81,045
Credilors: Amounts falling due within one year
14
(1,634)
(3,245)
Net eurrent assets
79,679
77,800
Nel assets
88,157
87.321
Funds of the eharity:
Restricted income funds
Restricted funds
19
13.847
16,095
Unrestricted income funds
Unrestricted ndS
74.310
71,226
Tolal funds
19
88,157
87,321
For the financial year ending 31 March 2024 the charity wa5 entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities-
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting record5 and the pr¢pardtion of accounts.
These financial statements have been Prepared in accordance with the special provisions relating to companies
subject to the small companies regime within Part 15 of the Companies Act 2006.
The fin
cial statements on pages 8 to 20 were appmved by the trustees. and authorised for issue on
z¥ and signed on their behalf by:
Elizabeth Newby
Trustee
The notes on pages I I to 20 form an iDtegral part of these financial statements.
Page 10
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
The Helpful Bureau meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
## **Exemption from preparing a cash flow statement**
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
Page 11
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Motor vehicles 20% straight line IT equipment 33.33% straight line
Page 12
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Pensions and other post retirement obligations**
Pensions
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Pension costs charges in the Statement of Financial Activities represent the contributions payable by the charity during the year.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from companies, trusts and similar
proceeds
Legacies
Grants, including capital grants;
Government grants|**Unrestricted**
**funds**
**General**
**£**
31,672
500
9,206
41,378|**Total**
**2024**
**£**
31,672
500
9,206
41,378|**Total**
**2023**
**£**
1,232
544
9,000|
|---|---|---|---|
||||10,776|
Page 13
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **3 Income from charitable activities**
|Fundraising
Grants & donations
Fees & services|**Unrestricted**
**funds**
**General**
**£**
2,381
-
105,836
108,217|**Restricted**
**funds**
**£**
-
122,188
-
122,188|**Total**
**2024**
**£**
2,381
122,188
105,836
230,405|**Total**
**2023**
**£**
2,031
92,605
92,191|
|---|---|---|---|---|
|||||186,827|
## **4 Grants & donations**
|National Lottery Community Fund
Broxtowe Borough Council
Garfield Weston
Local Giving
Co-op Local Community Fund
Hedley Foundation
J N Derbyshire Trust
The Edward Gostling Foundation
Severn Trent Water
Notts Community Foundation
The Albert Hunt Trust
Nottinghamshire County Council
Thomas Farr Charity
The Sir Jules Thorn Charitable Trust
Awards for All
Legacies
Sundry donations
**5**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**£**
-
9,206
25,000
-
-
-
-
-
5,000
-
-
-
-
-
-
500
1,672
41,378
**Unrestricted**
**funds**
**General**
**£**
1,064|**Restricted**
**funds**
**£**
40,426
-
-
500
1,850
2,000
4,000
10,000
9,519
500
5,000
31,944
3,000
3,000
10,000
-
449
122,188
**Total**
**2024**
**£**
1,064|**Total**
**£**
40,426
9,206
25,000
500
1,850
2,000
4,000
10,000
14,519
500
5,000
31,944
3,000
3,000
10,000
500
2,121|
|---|---|---|---|
||||163,566|
||||**Total**
**2023**
**£**
283|
Page 14
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **6 Expenditure on charitable activities**
|Bank charges
Communications
Equipment, repairs & renewals
Fundraising & publicity
Insurance
Legal & professional
Printing, postage & stationery
Memberships & subscriptions
Refreshments & lunches
Rent & room hire
Activities & service providers
Staff training
Staff travel
Utilities
Vehicle expenditure
Wages, NI & pension
Volunteer expenses
General expenses
Building & garden supplies
Donations given
Garage rent
Mentoring
Volunteer driver reimbursement
Depreciation
Grant repayment
Cleaning & hygiene
Bad debts|**Unrestricted**
**funds**
**General**
**£**
110
1,660
298
322
132
2,813
910
216
64
2,186
-
495
-
300
-
33,272
-
167
-
191
132
33
-
7,706
-
-
-
51,007|**Restricted**
**funds**
**£**
409
2,319
2,886
389
502
4,772
995
384
5,559
10,041
13,520
404
2,903
750
9,322
161,809
888
195
629
219
438
1,415
20
-
-
236
-
221,004|**Total**
**2024**
**£**
519
3,979
3,184
711
634
7,585
1,905
600
5,623
12,227
13,520
899
2,903
1,050
9,322
195,081
888
362
629
410
570
1,448
20
7,706
-
236
-
272,011|**Total**
**2023**
**£**
466
1,525
2,517
890
629
7,172
1,400
283
6,721
9,746
19,618
560
2,754
1,000
6,103
142,499
72
573
1,251
518
586
1,515
86
6,151
844
296
16|
|---|---|---|---|---|
|||||215,791|
## **7 Net incoming/outgoing resources**
Net incoming/(outgoing) resources for the year include:
Depreciation of fixed assets
|**2024**
**£**
7,706|**2023**
**£**
6,151|
|---|---|
Page 15
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **8 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2024**
**£**
191,111
2,371
1,599
195,081|**2023**
**£**
141,237
-
1,263|
|---|---|---|
|||142,500|
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
|The average number of employees during the year|**2024**
**No**
15|**2023**
**No**
13|
|---|---|---|
8 (2023 - 5) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £1,599 (2023 - £1,263).
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £18,110 (2023 - £15,734).
## **9 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **10 Fees payable to independent examiner**
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
|Independent examination
Other financial services|**2024**
**£**
900
1,294
2,194|**2023**
**£**
810
1,100|
|---|---|---|
|||1,910|
Page 16
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|**11 Tangible fixed assets**
**Cost**
At 1 April 2023
Additions
At 31 March 2024
**Depreciation**
At 1 April 2023
Charge for the year
At 31 March 2024
**Net book value**
At 31 March 2024
At 31 March 2023
**12 Debtors**
Trade debtors
Prepayments
Other debtors
**13 Cash and cash equivalents**
Cash on hand
Cash at bank
**14 Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors
Accruals|**Motor vehicles**
**£**
21,762
4,995
26,757
14,873
5,352
20,225
6,532
6,889|**Motor vehicles**
**£**
21,762
4,995
26,757
14,873
5,352
20,225
6,532
6,889|**IT equipment**
**£**
5,394
1,668||**Total**
**£**
27,156
6,663
33,819
17,635
7,706
25,341
8,478
9,521
**2023**
**£**
1,643
1,168
-|
|---|---|---|---|---|---|
||26,757||7,062|||
||14,873
5,352||2,762
2,354|||
||20,225||5,116|||
||6,532||1,946|||
||6,889||2,632|||
||||**2024**
**£**
1,264
1,690
1,360
4,314
**2024**
**£**
232
76,767
76,999
**2024**
**£**
-
58
1,576
1,634|||
||||||2,811|
||||||**2023**
**£**
237
77,997|
||||||78,234|
||||||**2023**
**£**
892
1,070
1,283|
||||||3,245|
Page 17
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **15 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **16 Charity status**
The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
## **17 Related party transactions**
There were no related party transactions in the year.
## **18 Analysis of net assets between funds**
## **Unrestricted**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**General**
**£**
**Designated**
**£**
8,478
-
52,309
15,157
(1,634)
-
59,153
15,157
**Unrestricted**
**General**
**£**
**Designated**
**£**
9,521
-
49,793
15,157
(3,245)
-
56,069
15,157|**Restricted**
**£**
-
13,847
-
13,847
**Restricted**
**£**
-
16,095
-
16,095|**2024**
**Total funds**
**£**
8,478
81,313
(1,634)|
|---|---|---|---|
||||88,157|
||||**2023**
**Total funds**
**£**
9,521
81,045
(3,245)|
||||87,321|
Page 18
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **19 Funds**
|**Unrestricted funds**
**_General_**
General Fund
**_Designated_**
Vehicle Maintenance
Charity Development
**Total unrestricted funds**
**Restricted funds**
Joint projects
St. Helens
Befriending
Transport
Practical Services & Home
Support
Activities
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2023**
**£**
56,069
10,157
5,000
15,157
71,226
674
-
8,183
7,238
-
-
16,095
87,321|**Incoming**
**resources**
**£**
150,659
-
-
-
150,659
29
14,010
41,546
12,009
38,594
16,000
122,188
272,847|**Resources**
**expended**
**£**
(51,007)
-
-
-
(51,007)
(317)
(29,868)
(36,268)
(21,311)
(95,533)
(37,707)
(221,004)
(272,011)|**Transfers**
**£**
(96,568)
-
-
-
(96,568)
-
15,858
-
2,064
56,939
21,707
96,568
-|**Balance at**
**31 March**
**2024**
**£**
59,153
10,157
5,000|
|---|---|---|---|---|---|
||||||15,157|
||||||74,310|
||||||386
-
13,461
-
-
-|
||||||13,847|
||||||88,157|
The transfer from the General fund to the St. Helens, Practical Services & Home Support, and Activities represents fees collected to support these activities.
The specific purposes for which the funds are to be applied are as follows:
The Voluntary Transport Fund enables the charity to offer a life line to those without their own transport and unable to access public transport by offering lifts.
The Practical Services Fund provides practical support for example gardening, decorating, odd jobs and home support.
Activities enables a variety of activities to take place on a weekly and monthly basis.
Befriending enables the charity to offer a lifeline to those who are affected by isolation and the resultant impact on their health and well-being.
St. Helens - weekly luncheon club which offers a hot 2 course meal, social interaction and activities, such as bingo, quizzes etc.
Joint projects offer The Helpful Bureau the opportunity to engage with the wider community offering services such as intergenerational crafting, IT skills and community event and awareness campaigns.
Page 19
## **The Helpful Bureau**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
_**These are the figures for the previous accounting period and are included for comparative purposes:**_
|**Unrestricted funds**
**_General_**
General Fund
**_Designated_**
Vehicle Maintenance
Charity Development
**Total unrestricted funds**
**Restricted**
Joint projects
St. Helens
Befriending
Transport
Practical Services & Home
Support
Activities
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2022**
**£**
66,807
6,167
5,000
11,167
77,974
1,922
8,370
13,180
3,780
-
-
27,252
105,226|**Incoming**
**resources**
**£**
105,158
-
-
-
105,158
2,164
11,762
11,237
22,928
38,887
5,750
92,728
197,886|**Resources**
**expended**
**£**
(34,719)
-
-
-
(34,719)
(3,412)
(26,839)
(15,122)
(19,470)
(73,661)
(42,568)
(181,072)
(215,791)|**Transfers**
**£**
(81,177)
3,990
-
3,990
(77,187)
-
6,707
(1,112)
-
34,774
36,818
77,187
-|**Balance at**
**31 March**
**2023**
**£**
56,069
10,157
5,000|
|---|---|---|---|---|---|
||||||15,157|
||||||71,226|
||||||674
-
8,183
7,238
-
-|
||||||16,095|
||||||87,321|
Page 20