OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Nightline Association

(a Charitable Company Limited by Guarantee)

Annual Report and Financial Statements for the year ended 31 December 2021

Registered company number 05436297 Registered charity number 1112793 (England & Wales) Registered charity number SC050834 (Scotland)

Annual Report 2021

Contents
Trustees’ Annual Report 3
Introduction 3
Approval 3
Achievements, Performance and Future Plans 6
Service Use Statistics for 2020/21 8
Structure, Governance and Management 10
Equity, Diversity and Inclusion 12
Trustees, Staff & Volunteers 13
Reference and Administrative Details 16
Exemptions from Disclosure 16
Funds held as custodian trustee on behalf of others 16
Nightline Trust Activities 18
Financial Statements & Accounts 19
Introduction 19
Approval 20
Independent Examiner’s Report 21
Statement of Financial Activities 22
Balance Sheet 23
Notes to the Accounts 24

Page 2 of 31

Annual Report 2021

Trustees’ Annual Report

Introduction

2021 continued to throw challenges at the world as a whole, not providing the quick release from multiple lockdowns that was hoped for, or indeed the end of the pandemic. However, 2021 also gave us many reasons to celebrate, including the continuing recognition of the power and importance of volunteering and community, the progress of vaccine roll out in the UK, loved ones reunited, and the beginnings of the next stage of the ‘new normal’.

During this time, the need for mental health support for students has continued to increase as the uncertainty of the pandemic, not only in physical health terms, but in the knock on impacts of lockdowns and social distancing on education and development, also grew. Our Nightlines, learning from the year before, found new ways to operate remotely and still be there as much as possible for their peers. The Nightline Association remained agile in its response to these changing needs and the growing themes we were seeing in areas such as suicide calls and safeguarding. We also took the opportunity to rethink our staffing models and recruit a Senior Operations Officer for the first time to support the charity. You can read more about some of these challenges and successes below.

It has been a pleasure and a privilege to be on the board of this incredible organisation, powered by volunteers, and 2021 was no different. Thank you to all our volunteers, both in Association and in each Nightline, who continued to work so tirelessly during such difficult times to make sure students across the UK had the support they needed, when they needed it.

Emily Wheeler Chair of Trustees 2019-21

Approval

The annual report was approved by the Board of Trustees on 17 August 2022 and signed on behalf of the Trustees by:

Matthew Axbey Acting Chair of Trustees

Page 3 of 31

Annual Report 2021

Objectives and Activities

The Nightline Association is the umbrella charity that provides support, guidance, development opportunities and quality assurance for Nightlines as well as promoting Nightline services across the UK. In 2021, the Association also operated in Ireland.

Nightlines are confidential, anonymous, non-judgmental, non-directive and non-advisory listening services run by students and for students. They fill a crucial role in student support by providing peer-to-peer support. They also provide support at night when other support services are often closed.

The Association's main activities are supporting, promoting and developing Nightlines. This includes a wide range of work including:

While the Association does not directly provide Nightline services, our activities are vital in supporting and developing the Nightline movement as well as reassuring stakeholders of the high quality of the services provided.

In managing the Association, the Trustees have had regard to the Charity Commission’s guidance on public benefit.

Page 4 of 31

Annual Report 2021

Activities in Scotland

The Association supports Nightlines in Scotland in the same way as Nightlines in England & Wales, having regard to the differing legal and educational systems in Scotland.

In 2021, there were 8 Nightlines operating in Scotland. This number reduced to 7 in September 2021 following a successful merger between two Nightlines in order to deliver their services more effectively.

The Association is registered as a charity in Scotland with the Office of the Scottish Charity Regulator (OSCR).

Activities in Northern Ireland

The Association supports Nightlines in Northern Ireland in the same way as Nightlines in England & Wales, having regard to the differing legal and educational systems in Northern Ireland.

In 2021, there was 1 Nightline operating in Northern Ireland.

The Association is not required to register as a charity in Northern Ireland as section 167 of the Charities Act (Northern Ireland) 2008 has not yet entered into force.

Page 5 of 31

Annual Report 2021

Achievements, Performance and Future Plans

COVID-19

Nightlines across the country have continued to provide excellent and high-quality services despite the many challenges presented by the pandemic. Many Nightlines have been able to resume their phone service after switching to an online-only provision in 2020.

The impact of the pandemic on the recruitment of new volunteers has become noticeable this year, with several Nightlines struggling to maintain volunteer numbers. The Association has been working with Nightlines and stakeholders to ensure they are able to offer a consistent service.

The pandemic is far from over at the time of writing but Nightline volunteers across the country will continue to work to provide a listening ear to students in need, particularly at this difficult time.

Suicide Calls Project

During the pandemic the suicide calls training transitioned to virtual delivery over Zoom, delivering the session to 96 Nightline volunteers at 10 different Nightlines. Over 50% of Nightlines have engaged with the suicide calls training project, many of them more than once. Since the beginning of the 2021/22 academic year more trainers have been recruited, with the team now offering virtual and, where necessary, in-person sessions to Nightlines.

Nightlines’ suicide policies and procedures were collated as part of an organisational policy review that was implemented by an

Advisory Group of student volunteers that met from November 2020 to April 2021. This review culminated in 10 additions to the Good Practice Guidelines being proposed and almost unanimously voted in by Nightlines at our AGM in April 2021.

Safeguarding

During 2021, we received multiple requests from Nightlines concerning safeguarding matters. We quickly identified that our existing guidance was not adequate in this area and so, following a competitive tendering process, we have appointed Helplines Partnership to provide consultancy services on safeguarding.

Helplines Partnership are the umbrella body for helplines across the country and so are uniquely positioned to provide support given our particular needs and circumstances. They began their work in December 2021 and we look forward to developing our safeguarding guidance further in 2022.

Chair of Trustees

At the end of 2021, Emily Wheeler stepped down as Chair of Trustees of the Association.

Emily served as a Trustee since 2016 and continued on the Board until the 2022 AGM. During her time as a Trustee, Emily has been a huge asset to the Association, both as Vice Chair and then Chair of Trustees. She also provided her expertise from the charity fundraising sector and gave her support to the Communications Department.

Page 6 of 31

Annual Report 2021

The Association would like to thank Emily for the time and dedication that she has given to the charity over the years.

have become poorly defined. We are now stepping back to build a clearer operating model, which will improve efficiency and effectiveness.

Future Direction

In addition to the successes of this year, the Trustees have identified a number of areas for improvement.

In particular, the Trustees are aware of the need to refocus our strategic direction following the COVID-19 pandemic. This is a key priority for 2022 and beyond in order to ensure that our limited resources are utilised in the way which will have the most impact.

The Trustees also feel that more can be done to engage with volunteers at all levels within our affiliated Nightlines, to better ensure that the Association is supporting Nightlines in the ways that they need.

In 2022, we will be seeking to complement the Association’s dedicated volunteer base by obtaining funding for additional employees to support our work.

In addition, the Trustees recognise that there is more to be done in supporting and developing our volunteers to empower them to deliver in their roles. After many years of organic growth, the responsibilities and remits of some roles

We will also be developing an integrated online platform bringing together Association services in one place for Nightlines to access. This will be built in collaboration with Nightlines to best serve their needs and priorities.

Page 7 of 31

Annual Report 2021

Service Use Statistics for 2020/21

We collect statistics from our network of Affiliated Nightlines for each academic year. The information below reflects the data received at the time of writing (covering 23 Nightlines) meaning that the actual numbers will be higher.

Impact of COVID-19

The pandemic resulted in over 80% of Nightlines having to reduce the services that they offered. This included 67% reducing their opening hours, 50% reducing the number of shifts in a week, and 42% that were forced to implement periods of closure due to COVID-19 restrictions.

Despite these challenges, Nightlines remained open for an average of 4.8 nights every week, with volunteers completing shifts of an average of 6.9 hours each night. In total, services were open for over 27,000 hours over the year.

The Association has been supporting Nightlines throughout the pandemic, helping them make the transition to remote online-only services in 2020, and now offering advice on how to safely return to in-person volunteering.

Contact Methods

Page 8 of 31

Annual Report 2021

In 2020/21, instant messaging (IM) continued to be the most popular method of communication. While some of this can be attributed to many Nightlines being unable to offer a phone service due to the pandemic, the increase in IM has been a trend since before COVID-19. To support the popularity of IM, we will be moving forward with the development of a new anonymous IM system for Nightlines to replace the current software that is becoming increasingly out of date. We hope to be able to deploy the new IM system by the end of 2022.

In 2020/21, we launched a new anonymous email service, enabling Nightlines to communicate with service users over email, without being able to see any personal information of the users.

Contact Topics

This chart excludes silent calls (16% of all contacts) and immediate hang-ups (13% of all contacts). “Other” includes all categories that applied to fewer than 300 total contacts during the year.

The majority of contacts concerned mental health in some shape or form, with academic issues the next biggest topic. This broadly reflects research findings by Student Minds carried out at the beginning of the 2021/22 academic year.[1]

1 Student Minds, Mental Health: Life in a Pandemic September 2021 Research Wave II

Page 9 of 31

Annual Report 2021

Structure, Governance and Management

Legal Structure

The Nightline Association is a Charitable Company Limited by Guarantee registered in England. The Trustees are the directors for the purposes of the Companies Act 2006.

We are registered as a charity in England & Wales and in Scotland. The Association is not required to register in Northern Ireland as section 167 of the Charities Act (Northern Ireland) 2008 has not yet been brought into operation.

Governing Document

The Association’s constitution consists of its Articles of Association which are available from Companies House and the Charity Commission.

Governance Changes

The 2021 AGM saw our members approve a wide-ranging package of changes and reforms to our governance structures. These changes modernised, updated and simplified the governance of the Association. Some further changes are planned for 2022 and 2023, including converting to a charitable incorporated organisation.

Membership & Affiliation

Our legal members are the Coordinators of the Affiliated Nightlines. In addition, all Nightline and Association Volunteers are (non-voting) associate members.

Affiliated Nightlines are accredited by the Association as meeting the requirements of the Good Practice Guidelines (GPGs), a set of guidelines approved by the

members and based on legal and best practice requirements in the helplines sector.

There is an annual affiliation fee for Nightlines which is set by the membership. This is currently 4% of a Nightline’s annual income, capped at £860.66 (rising in line with inflation).

Representation

In addition to the AGM, the members are represented by Regional Coordinators which are elected by the members in each of the 10 regions for a term of 1 year. The Regional Coordinators represent and support Nightlines in their region and are led by the Regional Coordinator Lead, elected by all members for a term of 2 years.

The Regional Coordinators form the Council which meets termly and advises the Association on matters affecting Nightlines. The Council must approve Trustee appointments and certain governance changes.

Trustee Meetings & Committees

The Trustees take an active role in the running of the Association, providing direct support to the volunteer Heads of Department when necessary.

The Board of Trustees holds four plenary meetings each year, with shorter additional meetings held when necessary.

Additional work is carried out by the four main Trustee Committees:

Page 10 of 31

Annual Report 2021

Subsidiaries

A number of sub-committees also exist to drive forward specific areas of work such as safeguarding and data protection.

The Association has two subsidiary charities:

Risk Management

Over the course of 2021, the Trustees took steps to improve the controls of risks facing the Association. The improved risk review process has resulted in a more robust risk register, leading to prioritised action being taken in key areas to reduce the Association’s risk profile.

Nightline Trust Ltd was formed to take on ownership of Birmingham Nightline as a temporary measure due to its parent body withdrawing its support. The Nightline Trust CIO was established to provide longer-term capacity for taking on other Nightlines in similar circumstances, where it is appropriate to do so.

Charity Governance Code

The Trustees are working towards fulfilling all of the standards of the Charity Governance Code.

This work is ongoing but has led to significant improvements in our governance over the past two years. These improvements include introducing a more rigorous Trustee appointment process and a detailed conflicts of interests policy and register of interests.

Volunteer Management

The Association’s volunteers are organised into a number of teams within four departments: Communications, Development, Engagement and IT.

Each department is led by a volunteer Head of Department, supported by a Line Trustee appointed by the Board.

To avoid confusion due to the similar names, Nightline Trust Ltd was renamed to Birmingham Nightline on 23 May 2022.

Impact of Brexit & Irish Operations

Following the UK’s exit from the European Union, the Association has made the difficult decision to cease operating in the Republic of Ireland. Due to the UK no longer being an EEA state, the costs and administrative requirements of operating in Ireland have become prohibitive. We regret having had to take this step and we hope to be able to continue a positive relationship with Irish Nitelines as part of the wider worldwide Nightline Movement.

We are currently working to ensure a smooth transition for Nitelines in Ireland so that support is still available.

Page 11 of 31

Annual Report 2021

Equity, Diversity and Inclusion

In the summer of 2020, the Association made a number of commitments to improving our internal practices and our advice to Nightlines concerning EDI.

We were keen that these commitments led to real change and so we established a task force to review our existing work and make suggestions and recommendations for improvements.

The task force reported in early 2022 and we are now looking to implement its recommendations as well as establish a permanent sub-committee to advise and drive forward this work.

the shortlisting stage of our appointments process to reduce unconscious bias.

We recognise that there is always more that can be done and will continue to keep EDI under review moving forward.

The Board of Trustees has been keen to lead from the top on EDI. The Trustees received an inclusion training session from Getting on Board (registered charity 1112013) in September. The Board also looked at the diversity of applicants for Trustee and Staff vacancies during 2021 and are considering ways of improving diversity in future application cycles.

In 2021, we already made progress on our processes, for example by anonymising

Page 12 of 31

Annual Report 2021

Trustees, Staff & Volunteers

Trustee Appointment

Trustees are appointed following a rigorous appointment process. This is carried out by a Committee which includes Trustees, volunteers, and representatives of affiliated Nightlines. The process involves the review of applications, interviews, references and an analysis of potential conflicts of interest. Appointments must be approved by both the Board of Trustees and the Council.

General Trustees are appointed to a 3-year term. Student Trustees are appointed to a 2-year term and must be current students at the time of their appointment or reappointment. Trustees are limited to a maximum of 6 consecutive years in office.

Trustees

Name Office(if any) Dates served
(if not whole year)		 Committees
Emily Wheeler Chair
Line Trustee (Communications)		 Charity Management
Governance
Risk Management
Tommer Spence Vice Chair Retired 10 April Finance
Brendan Mahon Retired 10 April Finance
Joe Martin Line Trustee (IT) Resigned 19 June Charity Management
Rose Ahier Line Trustee (Engagement) Charity Management
Simisola Oyesanya Finance
Matthew Axbey Vice Chair
Governance Committee Chair		 Vice Chair from 15 July Governance (Chair)
Risk Management
Aisling Curtis Line Trustee (Development) Charity Management
Governance
Martin Smith Treasurer Finance (Chair)
Governance
Risk Management
Jessica Hudson Finance
Jacob Kelly Appointed 5 May Finance
Harry McLaren Line Trustee (IT) Appointed 5 May Charity Management
Jack Watts Appointed 16 December
Matt Youngs Appointed 16 December

Page 13 of 31

Annual Report 2021

Trustee Attendance at Meetings

Cells with a grey background indicate that a Trustee is not expected to attend meetings of that Committee.

Name Board of
Trustees		 Charity
Management		 Finance Governance Risk
Management
Emily Wheeler 10 / 10 11 / 11 2 12 / 12 3 / 3
Tommer Spence 2 / 2 0 3 / 3 0 0
Brendan Mahon 2 / 2 0 3 / 3 0 0
Joe Martin 5 / 5 6 / 6 0 0 0
Rose Ahier 8 / 10 9 / 11 2 1 0
Simisola Oyesanya 8 / 10 0 6 / 9 0 0
Matthew Axbey 10 / 10 7 10 12 / 12 3 / 3
Aisling Curtis 9 / 10 8 / 11 1 10 / 12 0 / 1
Martin Smith 10 / 10 2 12 / 12 12 / 12 3 / 3
Jessica Hudson 4 / 10 0 2 / 9 0 0
Jacob Kelly 6 / 7 1 5 / 7 0 0
Harry McLaren 4 / 7 6 / 7 4 2 1
Jack Watts 1 / 1 0 1 0 0
Matt Youngs 0 / 1 0 0 0 0

Page 14 of 31

Annual Report 2021

Staff

Name Position Dates served
(if not whole year)
Emma Nieminen Suicide Calls Project Coordinator Until 31 August
Senior Operations Officer From 1 September

Senior Volunteers

Name Position Dates served
(if not whole year)
Sam Donnelly Head of Department (Communications)
Lily Furber Head of Department (Development) Until 7 August
Harry Cloke Head of Department (Development) From 7 August
Sophie Adair Head of Department (Engagement)
Scarlett Jardine Head of Department (IT)

Other Volunteers

The Association could not operate without our team of nearly 100 volunteers who provide IT support, manage fundraising, organise events, provide advice and support to Nightlines and so much more. This has been a particularly difficult year and we are extremely grateful for the time and energy devoted by our volunteers.

Page 15 of 31

Annual Report 2021

Reference and Administrative Details

Name of Charity Nightline Association

Charity Registration Numbers

1112793 (England & Wales) SC050834 (Scotland)

Company Registration Number 05436297

Honorary Counsel (Pro bono legal advice) Reed Smith LLP The Broadgate Tower 20 Primrose Street London EC2A 2RS

Memberships & Affiliations

Registered Office

PO Box 75974 London E1W 9QT

Bankers

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ

Shawbrook Bank Limited Lutea House Warley Hill Business Park The Drive Great Warley Brentwood CM13 3BE

Exemptions from Disclosure

No details of the Association, its Trustees, or its staff have been omitted from this report.

Independent Examiner

Outsource Independent Examination Services The Hiscox Building Peasholme Green York YO1 7PR

Funds held as custodian

trustee on behalf of others

The Association held funds on behalf of Birmingham Nightline due to delays in opening a separate bank account for Nightline Trust Ltd.

During 2021, the Association received £685 and made payments totalling £78 on behalf of Nightline Trust Ltd. Although

Page 16 of 31

Annual Report 2021

money was kept in the same bank account as the Association’s money, these funds were accounted for separately.

Full account of all money received was made to Nightline Trust Ltd in February 2022 and Nightline Trust Ltd then reimbursed the Association for payments made on its behalf.

These payments are shown in the accounts as a restricted fund for Birmingham Nightline.

Page 17 of 31

Annual Report 2021

Nightline Trust Activities

In September, the Trustees approved the transfer of Birmingham Nightline to the Association’s subsidiary, Nightline Trust Ltd. This section of the report provides information about the activities of Birmingham Nightline.

About Birmingham Nightline

Birmingham Nightline was started in 1976 and, until Spring 2021, operated as a student society at University of Birmingham Guild of Students. Birmingham Nightline currently has around 100 trained volunteers who are working hard to provide crucial support to students in Birmingham.

Due to COVID-19 and continuing issues accessing office space, Birmingham Nightline currently operates an online-only service, taking contacts by instant messaging and email.

Major achievements

Birmingham Nightline has successfully reopened following a period of closure and the transfer to Nightline Trust Ltd. The Trustees wish to congratulate and thank the student committee for their hard work and commitment in ensuring that such a valuable and important service remains available for students in need.

At the Association’s Spring Conference in 2022, one of the Coordinators of Birmingham Nightline received the Nightline Volunteer of the Year award in recognition of their efforts in managing the Nightline through an exceptionally challenging year.

Statistics

Over the course of the Autumn Term, Birmingham Nightline received 117 contacts in total (114 by instant messenger, 3 by email). The majority of contacts concerned problems that the caller wished to speak about. Only 2 IM contacts (1.8%) were missed over the entire period.

Page 18 of 31

Financial Review & Accounts 2021

Financial Statements & Accounts

Introduction

Financial Review

The Association remains on a stable financial footing, with income of £73k slightly exceeding expenditure of £60k. We raised funds from a range of sources, with the majority of funds raised being unrestricted. We exited 2021 with total funds of £167k and have sufficient funds to deliver our plans for 2022.

ensure that all of the Association’s funds are protected.

Reserves Policy

The Association holds sufficient reserves such that all committed expenditure can be met, along with an allowance for unanticipated expenditure to remediate priority risk areas.

Trustees’ Responsibilities

The Trustees, who are the directors under the Companies Act 2006, acknowledge their responsibilities for:

Investment Policy

The Association does not currently hold any risk-bearing investments and does not intend to make any such investments under our current policies. We hold a small savings account for surpluses above the £85,000 limit for the Financial Services Compensation Scheme (FSCS) in order to

Reporting Framework

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the 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 (Charities SORP (FRS 102)).

Examination of accounts

The Trustees are satisfied that no audit is required under:

No audit has been required by the members under section 476 of the Companies Act 2006.

The Trustees are therefore satisfied that the company is entitled to exemption from

Page 19 of 31

Financial Review & Accounts 2021

the provisions of the Companies Act 2006 relating to the audit of the financial statements for the year by virtue of section 477.

The Trustees believe that an independent examination is required under section 145 of the Charities Act 2011 and regulation 11 of the Charities Accounts (Scotland) Regulations 2006.

The Trustees have appointed Outsource Independent Examination Services to carry out this examination. The Trustees believe that Outsource Independent Examination Services has the requisite ability and practical experience to carry out a competent examination of the accounts.

Approval

The financial statements were approved by the Board of Trustees on 17 August 2022 and signed on behalf of the Trustees by:

Martin Smith Treasurer

Page 20 of 31

Financial Review & Accounts 2021

Independent Examiner’s Report

I report on my examination of the accounts of the Nightline Association (“the charity”) for the year ended 31st December 2021.

The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”) and the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”). As company directors, they 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 charity are not required to be audited and are eligible for independent examination, I report in respect of my examination of the charities accounts carried out under section 145 of the 2011 Act and section 44(1)(c) of the 2005 Act. I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).

In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and the requirements of regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (“the 2006 Regulations”).

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Jeff Todd (FCA) Outsource Independent Examination Services The Hiscox Building, Peasholme Green, YORK, YO1 7PR

31 August 2022

Page 21 of 31

Financial Review & Accounts 2021

Statement of Financial Activities

For the year ended 31 December 2021

Note Unrestricted Restricted Total Total
Funds Funds 2021 2020
Income from: £ £ £ £
Grants, donations and legacies 3.1 32,614 14,626 47,240 55,993
Charitable activities 3.2 7,540 - 7,540 6,340
Fundraising income 3.3 18,379 - 18,379 13,626
Investments 3.4 169 - 169 19
Total income 3 58,702 14,626 73,328 75,978
Expenditure on:
Raising funds 4.1 716 - 716 754
Charitable activities 4.2 26,926 32,166 59,092 79,213
Total expenditure 4 27,642 32,166 59,808 79,967
Net income 31,060 (17,540) 13,520 (3,989)
Gross transfers between funds - - - -
Net movement in funds 31,060 (17,540) 13,520 (3,989)
Total funds brought forward 131,222 22,289 153,511 157,500
Total funds carried forward 162,282 4,749 167,031 153,511

Page 22 of 31

Financial Review & Accounts 2021

Balance Sheet

As at 31 December 2021

Note 2021 2020
Current Assets £ £
Prepayments 1,063 1,072
Cash in bank and at hand 7 167,121 152,996
Total Current Assets 168,184 154,068
Current Liabilities: amounts falling due within one year
Creditors and accruals 8 (1,153) (557)
Net Current Assets 167,031 153,511
Net Assets 167,031 153,511
Funds of the charity
Unrestricted funds (General) 9 162,282 131,222
Restricted funds 9 4,749 22,289
Total Funds Carried Forward 9 & 10 167,031 153,511

For the year ending 31 December 2021, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Martin Smith Treasurer

17 August 2022

Page 23 of 31

Financial Review & Accounts 2021

Notes to the Accounts

For the year ended 31 December 2021

1. Basis of preparation

1.1. Basis of accounting

The financial statements are prepared under the historical cost convention and the 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 (Charities SORP (FRS 102)) and the Companies Act 2006.

The charity is a public benefit as defined by FRS102.

1.2. Change of basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.3. Change to previous accounts

No changes have been made to accounts for previous years.

2. Accounting policies

2.1. Income and endowments

Recognition of income

Income is recognised in the Statement of Financial Activities (SoFA) when:

Incoming resources with related expenditure

Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations

Grants and donations are only included in the SoFA when the charity has evidence of entitlement to the resources and receipt is probable.

Volunteer help

The charity benefits greatly from the involvement of its volunteers as described in the trustees' annual report. In accordance with FRS 102, the value of any voluntary help received is not included in the accounts.

Page 24 of 31

Financial Review & Accounts 2021

2.2. Expenditure and liabilities

Expenditure

Raising funds

Cost of raising funds comprises those costs associated with attracting voluntary income.

Charitable activities

Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor.

Page 25 of 31

Financial Review & Accounts 2021

3.
Income		 Unrestricted Unrestricted Restricted Restricted Total Unrestricted Unrestricted Restricted Restricted Total
funds 2021 funds 2021 2021 funds 2020 funds 2020 2020
£ £ £ £ £ £
3.1.
Grants, donations and legacies
Nominet 17,500 4,800 22,300 - - -
Suicide project - 5,000 5,000 - 5,000 5,000
National Lottery Community Fund - - - - 7,000 7,000
HMRC Furlough Payments - - - - 3,314 3,314
Corporate donations - - - 8,000 - 8,000
Trust fund donations 9,550 - 9,550 20,758 - 20,758
Donations 5,564 4,826 10,390 11,921 - 11,921
32,614 14,626 47,240 40,679 15,314 55,993
3.2.
Charitable activities
Subscriptions 4,540 - 4,540 6,340 - 6,340
Other income 3,000 - 3,000 - - -
7,540 - 7,540 6,340 - 6,340
3.3.
Fundraising income		 18,379 - 18,379 13,626 - 13,626
3.4.
Investments
Interest receivable 169 - 169 19 - 19
Total income 58,702 14,626 73,328 60,664 15,314 75,978

Page 26 of 31

Financial Review & Accounts 2021

Unrestricted
Restricted		 Unrestricted
Restricted		 Unrestricted
Restricted		 Total Unrestricted
Restricted		 Unrestricted
Restricted		 Unrestricted
Restricted		 Total
funds 2021
funds		 2021 2021 funds 2020
funds		 2020 2020
4.
Expenditure		 £ £ £ £ £ £
4.1.
Raising funds
Fundraising costs 716 - 716 754 - 754
4.2.
Charitable activities
Staff salaries 13,068 15,208 28,276 1,209 20,629 21,838
Staff training & expenses - - - - 69 69
Volunteer training & expenses - - - 408 - 408
Other staff - Tribal 479 - 479 - - -
Virtual assistant 600 - 600 - - -
University Nightlines - 3,745 3,745 - 2,778 2,778
Intelligence dashboard - 600 600 - 35,040 35,040
IT & Phones - 11,472 11,472 386 342 728
Conference expenses 867 - 867 10,961 2,249 13,210
Away days - - - 201 - 201
Website - - - - 1,966 1,966
Suicide volunteer training - 72 72 - 272 272
Suicide virtual assistant - 946 946 - 1,110 1,110
Office & running costs 2,921 45 2,966 77 - 77
Insurance 635 66 701 29 - 29
Communications - NLAW - - - 75 - 75
Marketing 200 - 200 - - -
Trustee expenses 215 - 215 284 - 284
Independent examination 550 - 550 480 - 480
Professional fees 7,391 12 7,403 360 288 648
26,926 32,166 59,092 14,470 64,743 79,213
Total expenditure 27,642 32,166 59,808 15,224 64,743 79,967

Page 27 of 31

Financial Review & Accounts 2021

5.
Trustee expenses & examination fees		 5.
Trustee expenses & examination fees		 2021 2020 2020
£ £
5.1.
Trustee expenses
Expenses paid to trustees 215 284
Number of trustees receiving expenses 4 4
5.2.
Fees for examination of the accounts
Independent Examiner’s fees for reporting on the accounts 550 480
Other fees paid to the independent examiner - -
6.
Staff costs and emoluments		 2021 2020
£ £
Gross wages, salaries and benefits in kind 27,459 21,209
Employers National Insurance - -
Employers Pension 817 629
28,276 21,838
Average number of employees 1 1
7.
Cash in bank and at hand		 Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Current bank account 45,202 4,749 49,951 127,996
Deposit accounts 117,170 - 117,170 25,000
162,372 4,749 167,121 152,996
8.
Creditors and accruals		 2021 2020
Amounts falling due within 1 year £ £
Accruals and deferred income (1,153) (557)
(1,153) (557)

Page 28 of 31

Financial Review & Accounts 2021

9. Movement of funds

9.1. Movement of major funds

9.1.
Movement of major funds
2021
Balance Incoming Outgoing Transfers Balance
Fund name b/fwd resources resources c/fwd
£ £ £ £ £
Unrestricted funds (General)
General funds 131,222 58,702 27,642 - 162,282
131,222 58,702 27,642 - 162,282
Restricted funds
Suicide project 11,440 5,000 15,554 - 886
Nominet 8,040 4,800 9,980 - 2,860
National Lottery Community fund 2,785 - 2,785 - -
Tribal funding 24 - 24 - -
Birmingham Nightline - 685 78 - 607
Just Giving - 4,141 3,745 - 396
22,289 14,626 32,166 - 4,749
Total funds 153,511 73,328 59,808 - 167,031
2020
Balance Incoming Outgoing Transfers Balance
Fund name b/fwd resources resources c/fwd
£ £ £ £ £
Unrestricted funds (General)
General funds 85,782 60,664 15,224 - 131,222
85,782 60,664 15,224 - 131,222
Restricted funds
Suicide project 17,951 8,314 22,498 7,673 11,440
Nominet 43,200 - 35,160 - 8,040
National Lottery Community fund - 7,000 4,215 - 2,785
CWP Training 7,673 - - (7,673) -
Tribal funding 116 - 92 - 24
Just Giving 2,778 - 2,778 - -
71,718 15,314 64,743 - 22,289
Total funds 157,500 75,978 79,967 - 153,511

Page 29 of 31

Financial Review & Accounts 2021

9.2. Details of funds held

Unrestricted Funds (General)

The General fund is unrestricted and available for general purposes.

Restricted Funds

The restricted funds are only available for the purposes specified for each fund, which are:

To fund local Nightline services in particular areas

10. Net assets between funds

2021 Unrestricted Restricted Total
funds funds 2021
As at 31 December 2021 £ £ £
Current assets 163,435 4,749 168,184
Current liabilities (1,153) - (1,153)
162,204 4,749 167,031
2020 Unrestricted Restricted Total
funds funds 2020
As at 31 December 2020 £ £ £
Current assets 131,779 22,289 154,068
Current liabilities (557) - (557)
131,222 22,289 154,511

11. Subsidiaries

During the year, the charity registered a subsidiary company, Nightline Trust Ltd, a company limited by guarantee, and a linked charity, Nightline Trust CIO, to support Birmingham Nightline and any future independent Nightlines but no transactions were entered into in 2021.

Page 30 of 31

© Nightline Association 2022

Registered company 05436297 Registered charity 1112793 (England & Wales) Registered charity SC050834 (Scotland)