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2022-12-31-accounts

Nightline Association

(a Charitable Company Limited by Guarantee)

Annual Report and Financial Statements for the year ended 31 December 2022

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

Annual Report 2022

Contents

Contents
Trustees’ Annual Report 3
Introduction 3
Approval 3
Objectives and Activities 4
Achievements, Performance and Future Plans 6
Service Use Statistics for 2021/22 8
Structure, Governance and Management 10
Equity, Diversity and Inclusion (EDI) 13
Trustees, Staff & Volunteers 14
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

Annual Report 2022

Trustees’ Annual Report

Introduction

2022 was a busy year for the Association. The impact of the pandemic continued to be felt throughout the Nightline movement, with the restrictions on volunteer recruitment during the 2019/20 and 2020/21 academic years impacting on current numbers of experienced volunteers.

Despite this, our affiliated Nightlines and their volunteers have shown immense dedication and commitment to what they do, and we are incredibly grateful to them for all of their work. We have continued to support them, with a number of key projects including the roll-out of Portal and the new Instant Messenger software, as well as the completion of our Safeguarding review.

In 2022, we also finalised our new strategy which will guide our work over the coming years, with exciting plans to develop and transform our organisation so that we can provide consistent, high quality services to our affiliated Nightlines. We have already made early steps towards achieving these goals, including employing our first Chief Executive Officer, and engaging more directly with parent bodies and other stakeholders to ensure that Nightlines have the support that they need to operate.

As always, we would like to thank everyone involved in the Nightline movement for their effort and contributions this year and look forward to working alongside you throughout 2023.

Prof Michael Sanders Matthew Axbey Chair of Trustees Vice Chair of Trustees

Approval

The annual report was approved by the Board of Trustees on 8 July 2023 and signed on behalf of the Trustees by:

Prof Michael Sanders Chair of Trustees

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Annual Report 2022

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.

Nightlines are run by students and for students. The Nightline principles of being confidential, anonymous, non-judgmental, non-directive and non-advisory are followed by all Nightlines. The Nightline Services 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 involves a wide range of work including:

Nightlines are providing a quality service

The Association is vital in supporting, enabling and developing local Nightline services across the country.

In 2022, there were 34 Nightlines active across the UK.

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

Activities in Scotland

In 2022, there were 7 Nightlines operating 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.

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

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Annual Report 2022

Activities in Northern Ireland

In 2022, there was 1 Nightline operating 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.

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.

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Annual Report 2022

Achievements, Performance and Future Plans

Strategy

In late 2022, we launched our new strategy for the coming years. This strategy has been a number of years in the making, with work paused during the COVID-19 pandemic.

be used alongside new resources when inducting listening volunteers.

We will continue to develop our safeguarding practices and guidance moving forward.

The strategy sets out six ambitions which will guide our work moving forward:

  1. Service Provision Excellence

  2. Organisational Resilience

  3. Increase Capacity

  4. Foster Belonging

Portal & IT services

Our IT Department formally launched Nightline Portal in November 2022. In time, Portal will become a single point of contact for all Nightline volunteers to engage with our services.

  1. Extend Reach

  2. Deepen Relationships

The full strategy is available on our website.

Safeguarding

During 2022, the Association undertook a detailed review of our Safeguarding processes, practices, advice, and guidance. The review was carried out with support from the Helplines Partnership (registered charity 1125840).

Portal was developed from our Logbook software, used for logging anonymous details of contacts received by Nightlines.

In addition to the Logbook functionality, Portal now hosts our new anonymous instant messaging (IM) software. This replaces the previous software which was becoming increasingly out-of-date. Statistics show that service users are increasingly using IM as a method of contact for Nightlines.

Following the review, the Association has improved the safeguarding training and processes.

We have provided detailed guidance for Nightlines and their parent bodies, setting out legal requirements and best practice in safeguarding for Nightlines. This includes guidance on reporting processes, safer recruitment, and whistleblowing.

Portal, including the new IM software, has been professionally tested for potential security vulnerabilities as part of a rigorous design, build, and testing process.

The ongoing development of Portal has been made possible by funding from Nominet. We are extremely grateful for Nominet's sustained and generous support for our work.

We are aiming to deliver training to Nightline committee members, which can

Staffing

In September, we said goodbye to Emma Nieminen who left the Association for a

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Annual Report 2022

new role after a number of years working for us. Emma has been an invaluable part of our work over many years, both as a volunteer and as a staff member.

In 2022, we were pleased to be offered a grant from the Innox Foundation to support us with employing a Chief Executive Officer. Advertising for this role opened in November, and we were pleased to welcome Katie Endacott to this role in March 2023.

The employment of a new CEO marks the beginning of a transformational period for the Association, as we move towards a staff-led model, with volunteer support. This will dramatically improve our capacity to deliver for Nightlines and for students, allowing us to expand our reach and develop our services and support further.

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.

Volunteer Welfare issues in Nightlines During 2022, Nightlines began to report increased challenges with volunteer welfare due in part to an increase in abusive calls made to services.

We have worked with Nightlines to identify the key concerns and have begun to develop a range of potential strategies and solutions to address these. Some of these involve strengthening current advice and guidance, ensuring that Nightlines and their volunteers are aware of support available and best practice.

The Association could not operate without our team of nearly 100 volunteers who

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Annual Report 2022

Service Use Statistics for 2021/22

At the point of writing, we have collected data from 71% of Nightlines. This data identifies additional needs and the impact of our work, alongside informing funding applications.

More than 56% of contact made with Nightlines in the year was by phone, with 37% of contact by instant messenger, emphasising the importance of providing options for using our service.

Key areas talked about were mental health and academic issues, as has been the case for a number of years. Aligning with the national statistics, we have found a decrease in calls involving suicide attempts and suicidal thoughts this year.

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Annual Report 2022

Challenges

As we raise the profile of Nightlines across the country, not only do we see an increase in calls and interested volunteers, but also unfortunately more abusive calls, which was the case once again this year. Abuse of the service happens more over the phone, and has therefore increased since phone lines have fully reopened post-pandemic.

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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.

These are supplemented by the Bye Laws and Ordinances, which are available upon request.

Planned conversion to CIO

At the 2022 AGM, the members approved the conversion of the Association to a charitable incorporated organisation (CIO). This is subject to the approval of a new constitution in 2023.

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, which was capped at £941.95 in 2022 (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 Nightlines in their region, as well as helping signpost them to the support and guidance available from the Association.

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

Trustee Meetings & Committees

The Trustees took an active role in the running of the Association in 2022, providing direct support to the volunteer Heads of Department when necessary.

With the appointment of our new CEO, the Trustees will begin handing over this operational role, focusing on good governance.

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

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Additional work is carried out by the Trustee Committees:

advice to support Nightlines and parent bodies in doing this.

Risk Management

In addition, ad hoc Search & Nomination Committees are formed as needed to manage the recruitment of Trustees, Staff, and Senior Volunteers.

During 2022, the Trustees reviewed risks regularly at Board Meetings and tracked progress on alleviating risks.

Charity Governance

In 2022, the Trustees reviewed and updated the policies of the Association, as part of a regular review process.

This included bringing our maternity, paternity and adoption leave policies in line with the sector. The Trustees also introduced guidance to standardise the conduct of committees and groups across the Association.

Safeguarding

While the Association does not directly run any Nightline services, we recognise the importance of having robust procedures in place to protect children and adults at risk.

All of our volunteers and staff undergo safer recruitment checks, including references, to help us make sure that they are appropriate people to work with us. Staff and volunteers are also required to complete our bespoke online safeguarding training to equip them with the knowledge and skills necessary to fulfil their role.

The Safeguarding Committee performs a quarterly audit of safeguarding incidents and reports directly to the Board of Trustees.

The safeguarding arrangements for individual Nightlines are the responsibility of the Nightlines and their parent bodies. The Association provides guidance and

This formed part of a wider governance review of the Association, in line with the Charity Governance Code, due to be completed by autumn 2023.

Volunteer Management

The Association’s volunteers are organised into a number of teams within four departments:

Each department is led by a volunteer Head of Department, supported by a Line Trustee appointed by the Board. In 2023, the line management of the Heads of Department becomes the responsibility of our new CEO.

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Subsidiaries

The Association has a subsidiary charity, Nightline Trust, a charitable incorporated organisation (charity number 1112793-1).

The Nightline Trust acts as a parent body of last resort, taking on the governance and oversight of Nightline services where their existing parent body is unable to do so, but where the Nightline service still remains viable and sustainable in the long-term.

In 2022, the Nightline Trust acted as the parent body for Birmingham Nightline, a charitable company limited by guarantee.

Birmingham Nightline was directly managed by the Association through the Nightline Trust until November 2022, when responsibility was handed over to a new Board of Trustees for Birmingham Nightline.

Details of the Nightline Trust’s work is available later in this report.

International Nightline Movement

Following the difficult decision to cease our operations in the Republic of Ireland last year, the Association has now introduced International Affiliation. This status is available to Nightlines and groups of Nightlines outside of the UK and allows access to most of our services and resources. We are pleased to have found a solution that allows us to continue to offer our support to Nightlines outside of the UK.

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Equity, Diversity and Inclusion (EDI)

The Nightline Association’s Equity, Diversity and Inclusion Task Force was established to improve the organisation’s internal practices and identify how Nightlines could be assisted in developing their own training and activities related to EDI. This group completed their work with an internal report in early 2022.

Following this, we recruited an EDI Lead to own this project and take forward the implementation of the Task Force’s recommendations, with support from the Board. We also established an EDI Subcommittee, reporting to the Operations and People Committee, ensuring direct Trustee involvement and oversight of this work.

The individual Heads of Department have been tasked directly with implementing the recommendations relevant to their departments, and this progress is being tracked internally. They continue to work on this with support and guidance from the EDI Lead.

Key areas of focus this year have been around events and training, as these are also relevant to Nightlines and their development in this area. We have also worked to ensure our policies are in line with best practice from an EDI perspective.

EDI continues to be a key area of focus and strategic priority for the Board.

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Trustees, Staff & Volunteers

Trustee Appointment

Trustees are appointed following a rigorous appointment process. This is carried out by a Search & Nomination Committee including 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 are subject to vetting and eligibility checks and 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)
Matthew Axbey Vice Chair
Line Trustee (Central Services)
Trustee Safeguarding Lead
Aisling Curtis Line Trustee (Development)
Martin Smith Treasurer
Jacob Kelly
Harry McLaren Line Trustee (IT)
Matt Youngs
Meg Haskins Line Trustee (Engagement & Communications) Appointed 31 July
Cass Kamara Appointed 31 July
Veronika Dvořáková Appointed 31 July
Emily Wheeler Line Trustee (Communications) Retired 9 April
Rose Ahier Line Trustee (Engagement) Retired 9 April
Simisola Oyesanya Retired 30 April
Jack Watts Chair Resigned 31 July
Jessica Hudson Resigned 12 October

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Staff

Name Position Dates served
(if not whole year)
Emma Nieminen Senior Operations Officer Until 30 September

Senior Volunteers

Name Position Dates served
(if not whole year)
Adam Kendal Head of Department (Central Services) From 17 August
Sam Donnelly Head of Department (Communications) Until 2 Feb
Simon Pickles Head of Department (Communications) From 2 Feb - 27 May
Head of Department (Communications & Engagement) From 27 May
Harry Cloke Head of Department (Development)
Sophie Adair Head of Department (Engagement) Until 26 May
Scarlett Jardine Head of Department (IT) Until 23 January
Javier Bosch Head of Department (IT) From 23 January

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Reference and Administrative Details

Name of Charity

Honorary Counsel

Nightline Association

Charity Registration Numbers

1112793 (England & Wales) SC050834 (Scotland)

Company Registration Number 05436297

(Pro bono legal advice)

Reed Smith LLP The Broadgate Tower 20 Primrose Street London EC2A 2RS

Memberships & Affiliations

Registered Office

Lytchett House 13 Freeland Park Wareham Road

Poole Dorset BH16 6FA

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

The Small Charities Coalition closed its services at the end of March 2022 - some of its work has been taken on by the National Council for Voluntary Organisations and the Foundation for Social Improvement.

Exemptions from

Disclosure

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

Independent Examiner

Godfrey Wilson Ltd 5th Floor, Mariner House 62 Prince Street Bristol BS1 4QD

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 Birmingham Nightline.

Page 16 of 34

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

These payments are recorded in the accounts as conduit funding for Birmingham Nightline.

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Nightline Trust Activities

The Nightline Trust is a wholly owned subsidiary charity of the Nightline Association (registered charity number 1112793-1). It exists to take on ownership and/or oversight of Nightline services where there is no appropriate parent body such as a Students’ Union but where the Nightline service remains sustainable and viable in the long term.

Our Nightline

The Nightline Trust currently oversees the operation of one Nightline, that being 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 continuing issues accessing office space, Birmingham Nightline currently operates an online-only service, taking contacts by instant messaging and email.

Major achievements

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.

In November 2022, the responsibility for the management of Birmingham Nightline was handed over to a new Board of Trustees. The Nightline Trust remains the sole legal member of Birmingham Nightline and will continue to provide support and high-level oversight to the new trustees.

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Financial Review & Accounts 2022

Financial Statements & Accounts

Introduction

Financial Review

The Association remains on a stable financial footing, with income of £61k slightly below expenditure of £62k. We raised funds from a range of sources, with the majority of funds raised being restricted. We exited 2022 with total funds of £165k and have sufficient funds to deliver our plans for 2023.

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.

Reporting Framework

Directors’ Responsibilities

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

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:

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

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 34

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 Godfrey Wilson Ltd (registered company number 04537489) to carry out this examination. The Trustees believe that Godfrey Wilson Ltd 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 8 July 2023 and signed on behalf of the Trustees by:

Martin Smith Treasurer

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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.

Rob Wilson FCA Godfrey Wilson Ltd 5[th] Floor, Mariner House, 62 Prince Street, Bristol BS1 4QD

8 July 2023

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Nightline Association

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2022

Restricted Unrestricted
Note
£
£
Income(and endowments) from:
Donations and legacies
3
45,000
10,253
Charitable activities
4
-
4,824
Other trading activities
5
-
-
Investments
-
555
Total income(and endowments)
45,000
15,632
Expenditure on:
Raising funds
-
216
Charitable activities
10,311
51,081
Total expenditure
6
10,311
51,297
7
34,689
(35,665)
Reconciliation of funds:
Total funds brought forward
3,746
162,282
Total funds carried forward
38,435
126,617
Net
income
/ (expenditure)
and movement in funds		 2022
Total
£
55,253
4,824
-
555
60,632
216
61,392
61,608
(976)
166,028
165,052		 Restated
2021
Total
£
42,414
7,540
18,379
169
68,502
716
55,269
55,985
12,517
153,511
166,028

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

Prior period income and expenditure have been reclassified to reflect the requirements of the Charities SORP (FRS 102), to be comparable with the current year and is disclosed in note 16 of the accounts.

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Nightline Association

Balance sheet

As at 31 December 2022

Note
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
11
Net current assets / (liabilities)
Net assets / (liabilities)
13
Funds
14
Restricted funds
Unrestricted funds
General funds
Total charity funds		 £
1,161
166,213
167,374
(2,322)		 2022
£
165,052
165,052
38,435
126,617
165,052		 Restated
2021
£
1,063
167,121
168,184
(2,156)
166,028
166,028
3,746
162,282
166,028

Total charity funds

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 8 July 2023 and signed on their behalf by

Martin Smith - Treasurer

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Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Nightline Association 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 note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

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Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

f) Funds accounting

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Conduit funding

Conduit funds are monies received for third parties and do not belong to the charity. The incoming funds and outgoing payments are excluded from the Statement of Financial Activities. Any conduit funds in hand at the year end are shown as creditors in the accounts.

m) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

n) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

p) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The charity does not have any accounting policies with key sources of estimation uncertainty that have a significant effect on the amounts.

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure) and movement in funds		 Restricted
£
£
9,800
32,614
-
7,540
-
18,379
-
169
9,800
58,702
-
716
28,343
26,926
28,343
27,642
(18,543)
31,060
Unrestricted		 Restated
2021
Total
£
42,414
7,540
18,379
169
68,502
716
55,269
55,985
12,517

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Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

3. Income from donations and legacies

Grants
Donations
Gifts in kind
Total income from donations and legacies
Prior period comparative:
Grants
Donations
Total income from donations and legacies
Income from charitable activities
Subscriptions
Other income
Total income from charitable activities		 Restricted
£
£
45,000
1,000
-
5,790
-
3,463
45,000
10,253
Restricted
£
£
9,800
27,050
-
5,564
9,800
32,614
2022
Total
£
3,504
1,320
4,824
Unrestricted
Unrestricted		 2022
Total
£
46,000
5,790
3,463
55,253
2021
Total
£
36,850
5,564
42,414
2021
Total
£
4,540
3,000
7,540

4. Income from charitable activities

Income from charitable activities was unrestricted in the current and prior period.

5. Income from other trading activities

Income from other trading activities
Fundraising events
Total income from other trading activities		 2022
Total
£
-
-		 2021
Total
£
18,379
18,379

Income from other trading activities was unrestricted in the prior period.

Page 27 of 34

Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

6. Total expenditure

Total expenditure
Staff costs (note 8)
Other staff and volunteer costs
IT & Telephone
Events
Fundraising Costs
Legal & Professional
Office and running costs
Trustee expenses
Sub-total
Total expenditure
Prior period comparative
Staff costs (note 8)
Other staff and volunteer costs
IT & Telephone
Events
Fundraising Costs
Legal & Professional
Office and running costs
Trustee expenses
Sub-total
Total expenditure
Allocation of support
and governance costs
Allocation of support
and governance costs		 Raising
funds
£
-
-
-
-
216
-
-
-
216
-
216
Raising
funds
£
-
-
-
-
716
-
-
-
716
-
716		 Charitable
activities
£
22,869
1,965
14,113
7,099
-
10,533
29
-
56,608
4,784
61,392
Charitable
activities
£
26,862
2,697
11,472
867
200
8,104
2,888
-
53,090
2,179
55,269		 Support and
governance
costs
£
1,204
-
-
-
-
2,388
1,192
4,784
(4,784)
-
Support and
governance
costs
£
1,414
-
-
-
-
550
-
215
2,179
(2,179)
-		 2022 Total
£
24,073
1,965
14,113
7,099
216
12,921
29
1,192
61,608
-
61,608
2022 Total
£
28,276
2,697
11,472
867
916
8,654
2,888
215
55,985
-
55,985

Page 28 of 34

Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

7. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
Independent examination (including VAT)		 2022
£
Nil
1,192
1,740		 2021
£
Nil
215
550

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Pension costs		 2022
£
23,318
755
24,073		 2021
£
27,459
817
28,276

No employee earned more than £60,000 during the year.

The key management personnel of the charitable company comprise the Trustees. The total employee benefits of the key management personnel were £Nil (2021: £Nil).

Average head count 2022
No.
0.75		 2021
No.
1.00

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10. Debtors

Trade debtors
Prepayments		 2022
£
34
1,127
1,161		 2021
£
-
1,063
1,063

Page 29 of 34

Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

11. Creditors : amounts due within 1 year

Trade creditors
Accruals
Other creditors (note 12)
12. Conduit funding
Balance at start of year
Funding received during year
Funding distributed during year
Balance at end of year		 2022
£
25
1,740
557
2,322
2022
£
1,003
3,573
(4,019)
557		 Restated
2021
£
-
1,153
1,003
2,156
2021
£
-
4,826
(3,823)
1,003

Conduit funds are monies received for third parties and do not belong to the charity. The charity passes them through the accounts to nightlines to help their charitable purposes, but does not have control over their use. The receipts and payments referred to above have been excluded from the Statement of Financial Activities. The balance held at the end of the year is included in Other creditors (note 11).

13. Analysis of net assets between funds

Current assets
Current liabilities
Net assets at 31 December 2022
Prior period comparative
Current assets
Current liabilities
Net assets at 31 December 2021		 £
38,435
-
38,435
£
3,746
-
3,746
Restricted
funds
Restricted
funds		 £
128,939
(2,322)
126,617
£
164,438
(2,156)
162,282
General
funds
General
funds		 Total
funds
£
167,374
(2,322)
165,052
Total
funds
£
168,184
(2,156)
166,028

Page 30 of 34

Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

14. Movements in funds

Movements in funds
Restricted funds
Charlie Waller Trust
Nominet
Innox
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1
January
2022
£
886
2,860
-
3,746
162,282
162,282
166,028		 Income
£
-
20,000
25,000
45,000
15,632
15,632
60,632		 £
(478)
(9,833)
-
(10,311)
(51,297)
(51,297)
(61,608)
Expenditure		 £
408
13,027
25,000
At 31
December
2022
38,435
126,617
126,617
165,052

Purposes of restricted funds

Charlie Waller Trust To fund training for Nightline volunteers on suicide calls.

Nominet To fund digital transformation projects.

Innox To fund the salary of the CEO.

Page 31 of 34

Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

For the year ended 31 December 2022
14. Movements in funds (continued)
Restricted funds
Charlie Waller Trust
Nominet
National Lottery Community Fund
Tribal funding
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Prior period comparative (restated)		 At 1
January
2021
£
11,440
8,040
2,785
24
22,289
131,222
131,222
153,511		 Income
£
5,000
4,800
-
-
9,800
58,702
58,702
68,502		 £
(15,554)
(9,980)
(2,785)
(24)
(28,343)
(27,642)
(27,642)
(55,985)
Expenditure		 £
886
2,860
-
-
At 31
December
2021
3,746
162,282
162,282
166,028

Page 32 of 34

Nightline Association

Notes to the financial statements

For the year ended 31 December 2022

15. Subsidiaries

In 2021, 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. All transactions covered by Nightline Association were reimbursed by Birmingham Nightline in 2022.

16. Prior year adjustment

The prior year results have been restated for the conduit funds the charity holds (detailed in note 12 to the accounts). The effect of the restatements are shown below.

Income prior to restatement
Reclassified as conduit funds
Restated income
Expenditure prior to restatement
Reclassified as conduit funds
Restated expenditure
Funds prior to restatement
Reclassified as conduit funds
Restated funds		 2021
£
73,328
(4,826)
68,502
59,808
(3,823)
55,985
167,031
(1,003)
166,028

Page 33 of 34

© Nightline Association 2023

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

The name “Nightline” and the Nightline logo are registered trademarks of the Nightline Association.