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← Helplines Partnership

2024-03-31-accounts

Charity registration number 1125840

Company registration number 06484279 (England and Wales)

HELPLINES PARTNERSHIP

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

HELPLINES PARTNERSHIP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Clodagh Crowe (Co-Chair)
Jonathan Spain (Treasurer)
Diane James
Debbie Sadler
Stephen Buckley
Katie Foulser
Elizabeth Rimmer (Co-Chair)
Charlotte Hancock
Secretary Lorraine Pearce
Charity number 1125840
Company number 06484279
Registered office C/O Azets
Westpoint
Lynch Wood
Peterborough
Cambridgeshire
United Kingdom
PE2 6FZ
Auditor Azets Audit Services
Westpoint
Lynch Wood
Peterborough
Cambridgeshire
United Kingdom
PE2 6FZ

HELPLINES PARTNERSHIP

CONTENTS

Page
Trustees' report 1 - 6
Statement of Trustees' responsibilities 7
Independent auditor's report 8 - 10
Statement of financial activities 11
Balance sheet 12
Notes to the financial statements 13 - 20

HELPLINES PARTNERSHIP

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The Trustees, who are also directors of the charity for the purposes of the Companies Act, have pleasure in presenting their report and the financial statements for the year ended 31 March 2024.

This Annual Report and Financial Statements cover the year to 31 March 2024.

This document provides information on Helplines Partnership’s charitable objects and how the organisation is governed and has performed during 2023/24.

Members of Helplines Partnership are organisations that provide free services of social value by telephone and other non-face-to-face channels. Service provision is highly diverse and membership incorporates specialist, regional, national and international helplines within a sector receiving over 50 million contacts annually.

Helplines Partnership is an independent charity, governed by its Board of Trustees. It benefits from a dedicated and experienced staff team which provides an extensive range of membership services and other products. In this way Helplines Partnership supports the sector to improve the quality of services delivered for the benefit of all service users.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

Helplines Partnership charitable objects are:

In practical terms, Helplines Partnership assists its member organisations to provide a quality helpline service to callers, through the following products and services:

Training - delivery of a range of training services, including several CPD accredited training courses, using a mixed model of high quality online and face-to-face support and expertise. Helplines Partnership's position as the membership body is to create materials and training packages centred on the needs and relevance of the helpline sector, with the aim of increasing quality of practice.

The skills-based courses for helpline workers enable them to practice in a consistently high standard whilst learning the fundamental skill sets to manage contacts and calls effectively. Helplines Partnership also offers a range of advanced topic specific courses such as: Workplace Wellbeing, Responding to Suicidal Callers (CPD accredited), Safeguarding for Helplines (CPD accredited), Volunteer Management (CPD accredited), Impact practice and Measuring Outcomes for Helplines (CPD accredited). All courses are routinely reviewed and rewritten to remain relevant.

Helplines Standard - the only quality framework specifically developed to certify best practice in helpline work. It enables helplines to demonstrate that they meet high standards across a wide range of criteria which span planning, policies and operational delivery, the service that is provided, training, recruitment and development.

The Helplines Standard recognises that the sector is particularly diverse and gives all types of service providers a mechanism to demonstrate a commitment to quality for the benefit of service users, staff, volunteers, commissioners and funders and other stakeholders.

HELPLINES PARTNERSHIP

TRUSTEES' REPORT (CONTINUED) (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Helplines Freephone Range (HFR) – offering affordable telecoms exclusively for helplines via a dedicated range of Freephone numbers. Helplines Partnership works with Ofcom and the telecoms sector to operate the scheme which offers free and confidential access for service users and affordable costs for helplines.

Member helplines operating any Freephone number also benefit from the Payphone Access Charge being waived by BT.

Access to Products and Services - Helplines Partnership has relationships with trusted suppliers of services that are relevant to helplines. These include telecoms and language interpreting. Through the relationships that have been developed, helplines can access appropriate solutions at competitive rates.

Communication - Helplines Partnership's website and other communication channels such as regular newsletters, surveys and social media help to keep members and stakeholders informed. The website also includes a publicly available, 'Find a Helpline' directory of services.

Profile and Partnership - Helplines Partnership is a member of various partnerships and collaborations ranging from CEOs to Policy and Public Affairs Managers. Through these networks HLP works to raise its profile, provide the voice of the helpline sector and strive to improve mental health and wellbeing for all.

National helpline champion - Helplines Partnership actively promotes the voice and value of the helpline sector and the public benefit it provides.

Achievements and performance

Key achievements during the period have been:

HELPLINES PARTNERSHIP

TRUSTEES' REPORT (CONTINUED) (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The Board receives regular updates on the operational performance of the charity.

HELPLINES PARTNERSHIP

TRUSTEES' REPORT (CONTINUED) (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Future plans include:

Financial review

The charity has reviewed additional commitments which would need to be met if the organisation ceased operating. A designated fund has been created, comprising redundancy costs (including contractual notice payments).

Our experience over previous years has led us to focus upon building sustainable reserves, with unrestricted funds maintained at a level of not less than between 3 months and 6 months anticipated expenditure. As at 31 March 2024, the unrestricted fund was equivalent to 5.7 months expenditure, within the stated target. The Trustees have aspirations for further investments for the development of membership, marketing and communications, CRM and the website.

The total incoming resources for the period were £597,611 while total resources expended were £623,963 leaving net deficit of £26,352.

The principal funding sources for the charity were from membership fees, member services, notably training and helplines standards.

The financial operation of the charity is closely scrutinised through the Finance Sub-Committee and at full quarterly meetings of the Board.

Helplines Partnership is committed to delivering a strong membership proposition. It seeks to deliver this through the provision of high-quality services to helplines and by strongly advocating more widely the value that helplines contribute to the wellbeing of individuals and society.

The Board receives regular updates on the operational performance of the charity.

HELPLINES PARTNERSHIP

TRUSTEES' REPORT (CONTINUED) (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management

Helplines Partnership is a charitable company limited by guarantee, incorporated on 25 January 2008 and registered as a charity on 11 September 2008. On 26 September 2012, a strategic merger was completed of The Helplines Association and Mental Health Helplines Partnership. This combined the two helpline sector membership bodies under the current name and at the same time adopted a new Memorandum and Article of Association to reflect this.

The Memorandum and Articles is supplemented by a Governance Manual which provides detail for the day-to-day governance of the charity through the Board and Sub-Committees.

In the event of the company being wound up, members are required to contribute an amount not exceeding £l .00.

The Trustees, who are also the directors for the purpose of company law, and who served during the year were:

Ruth Ingman (Chair) (Resigned 6 December 2023) Clodagh Crowe (Co-Chair) (Co-Chair from 6 December 2023) Jonathan Spain (Treasurer) Diane James Debbie Sadler Stephen Buckley Katie Foulser Elizabeth Rimmer (Co-Chair) (Co-Chair from 6 December 2023) Charlotte Hancock

The number of members of the company is unlimited; each member organisation has the right to appoint one representative by written notice to the company. None of the rights of any member of the company may be transferred or transmitted to any other person.

The Directors of the company are also Charity Trustees for the purpose of the charity law and under the company's Articles are known as members of the Board of Trustees. Members have the right for their representative to stand for election to the Board of Trustees. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a period of three years after which they can be re-elected for a second three-year period.

The Board has the power to co-opt and member Trustees are formally appointed by voting Members at the Annual General Meeting. The Board met four times and the Finance Sub Committee met four times during the period.

Day to day responsibility of the organisation is delegated to the Chief Executive, who has responsibility for the overall charity, ensuring the organisation is run in line with agreed strategy and policy and that key targets are achieved.

The majority of the Board is comprised of representatives of member organisations. Through their knowledge and relevant experience, Trustees are familiar with the practical work of the charity and the sector. Where applicable training opportunities are made available to enhance their knowledge within relevant areas.

Auditor

In accordance with the company's articles, a resolution proposing that Azets Audit Services be reappointed as auditor of the company will be put at the Annual General Meeting.

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

HELPLINES PARTNERSHIP

TRUSTEES' REPORT (CONTINUED) (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The Trustees' report was approved by the Board of Trustees.

Clodagh Crowe (Co-Chair) Trustee Dated: 23 August 2024

HELPLINES PARTNERSHIP

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2024

The Trustees, who are also the directors of Helplines Partnership for the purpose of company law, are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

HELPLINES PARTNERSHIP

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HELPLINES PARTNERSHIP

Opinion

We have audited the financial statements of Helplines Partnership (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

HELPLINES PARTNERSHIP

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HELPLINES PARTNERSHIP

Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

HELPLINES PARTNERSHIP

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HELPLINES PARTNERSHIP

This report is made solely to the company’s members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Mark Jackson FCA DChA (Senior Statutory Auditor) for and on behalf of Azets Audit Services

3 October 2024

Chartered Accountants Statutory Auditor

Westpoint Lynch Wood Peterborough Cambridgeshire United Kingdom PE2 6FZ

Azets Audit Services is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

HELPLINES PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Designated
funds
funds
2024
2024
Notes
£
£
Income from:
Charitable activities
3
578,819
-
Investments
4
18,792
-
Total income
597,611
-
Expenditure on:
Charitable activities
5
623,963
-
Net
(outgoing)/incoming
resources before
transfers
(26,352)
-
Gross transfers between
funds
(28,279)
28,279
Net (expenditure)/income for
the year/
Net movement in funds
(54,631)
28,279
Fund balances at 1 April
2023
401,048
141,681
Fund balances at 31
March 2024
346,417
169,960		 Total
Unrestricted
Designated
funds
funds
2024
2023
2023
£
£
£
578,819
586,720
-
18,792
7,648
-
597,611
594,368
-
623,963
556,722
-
(26,352)
37,646
-
-
(2,576)
2,576
(26,352)
35,070
2,576
542,729
365,978
139,105
516,377
401,048
141,681		 Total
2023
£
586,720
7,648
594,368
556,722
37,646
-
37,646
505,083
542,729

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

HELPLINES PARTNERSHIP

BALANCE SHEET

AS AT 31 MARCH 2024

2024
Notes
£
Current assets
Debtors
10
163,998
Cash at bank and in hand
562,285
726,283
Creditors: amounts falling due
within one year
11
(209,906)
Net current assets
Total assets less current liabilities
Income funds
Designated funds
Unrestricted funds		 2023
£
£
89,293
629,976
719,269
(176,540)
516,377
516,377
169,960
346,417
516,377		 £
542,729
542,729
141,681
401,048
542,729

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024, although an audit has been carried out under section 144 of the Charities Act 2011.

The Trustees' acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The accounts were approved by the Trustees on 23 August 2024

Jonathan Spain (Treasurer) Trustee

Company Registration No. 06484279

HELPLINES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Helplines Partnership is a private company limited by guarantee incorporated in England and Wales. The registered office is C/O Azets, Westpoint, Lynch Wood, Peterborough, Cambridgeshire, PE2 6FZ, United Kingdom.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Unrestricted funds include general funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and designated funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

HELPLINES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.4 Income

Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement.

Training and Helplines Standard income is recognised in the period in which the training or Helplines Standard is completed.

Grants receivable and trading income are recognised on a receivable basis.

Membership subscriptions are apportioned over the period to which the subscription relates.

Investment income is accounted for on a receivable basis.

1.5 Expenditure

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

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenses are provided for on an accruals basis. Expenditure includes VAT which cannot be recovered and is therefore reported as part of the expenditure to which it relates.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Funds are also held in a 12 month fixed term bank account

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

HELPLINES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Payments to the multi-employer defined benefit scheme are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Charitable activities

Unrestricted income:
Membership
Helplines Standards
Training
Advertising
Helpline Freephone Range
Partnerships
Consultancy		 2024
£
217,734
47,285
174,882
5,868
32,265
92,935
7,850
578,819		 2023
£
201,137
82,550
169,070
6,755
30,871
91,912
4,425
586,720

HELPLINES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

4 Investments

**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Interest receivable 18,792 7,648
5 Charitable activities
2024 2023
£ £
Wages and salaries 369,130 359,955
Conferences 26,979 21,802
Training 9,939 (3,031)
External trainers 22,415 989
Staff costs 29,612 26,768
458,075 406,483
Share of support costs (see note 6) 135,269 137,253
Share of governance costs (see note 6) 30,619 12,986
623,963 556,722
Analysis by fund
Unrestricted funds 623,963 556,722
623,963 556,722

HELPLINES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

6 Support costs

Support costs
Staff costs
Premises
Management,
administration and ICT
Audit fees
Legal and professional
Board meetings
Trustee expenses
Insurance
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
86,234
-
141
-
48,894
-
-
7,500
-
12,612
-
2,551
-
4,357
-
3,599
135,269
30,619
135,269
30,619		 2024
£
86,234
141
48,894
7,500
12,612
2,551
4,357
3,599
165,888
165,888		 Support
costs
Governance
costs
£
£
80,867
-
-
-
56,386
-
-
6,500
-
2,489
-
241
-
280
-
3,476
137,253
12,986
137,253
12,986		 2023
£
80,867
-
56,386
6,500
2,489
241
280
3,476
150,239
150,239

Governance costs includes payments to the auditors of £7,500 (2023- £6,500 for audit fees.

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year, 4 Trustees were reimbursed a total of £1,646 for travelling and subsistence expenses (2023- £142).

HELPLINES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Employees

Number of employees

The average monthly number of employees during the year was:

Average employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
Number
12
2024
£
396,710
34,941
23,713
455,364		 2023
Number
13
2023
£
384,704
33,443
22,675
440,822

The average full time equivalent number of employees during the year was 10 (2023 - 11).

The number of employees whose annual remuneration was £60,000 or more were:

were:
2024 2023
Number Number
£60,001-£70,000 1 1

9 Taxation

Helplines Partnership is a registered charity. It only applies its funds in accordance with its charitable objectives, and is not trading with a view to making distributable profits, therefore corporation tax is not chargeable.

10 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
136,777
8,696
18,525
163,998		 2023
£
83,306
4,436
1,551
89,293

HELPLINES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11 Creditors: amounts falling due within one year

Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals		 2024
£
40,679
118,598
24,309
5,971
20,349
209,906		 2023
£
35,338
107,324
12,995
6,763
14,120
176,540

12 Retirement benefit schemes

Defined contribution schemes

The charity participates in a defined contribution scheme. The contributions to this scheme during the year were £23,713 (2023 - £22,657), and an amount of £3,684 (2023 - £4,241 was outstanding at the end of the year.

Defined benefit schemes

Historically the charity participated in The CARE scheme, a multi-employer defined benefit scheme, but has not had any employees participating within the scheme for a few years and no contributions were payable during the year. The last employee who had been a member of the scheme ceased working for the charity in 2020. The charity has not been advised by the scheme of any deficit in the scheme or any obligation to make additional contributions in respect of historic service. The trustees understand that it is not possible in the normal course of events to identify on a consistent and reasonable basis the share of underlying assets and liabilities belonging to individual participating employers, because the assets are co-mingled for investment purposes, and benefits are paid from total scheme assets. Accordingly no asset or deficit in respect of the scheme has been recognised in these accounts.

13 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the Trustees for specific purposes:

Balance at
31 March 2022
£
Existing commitments
131,105
Website project
8,000
139,105		 Transfers
Balance at
31 March 2023
£
£
10,576
141,681
(8,000)
-
2,576
141,681		 Transfers
Balance at
31 March 2024
£
£
28,279
169,960
-
-
28,279
169,960		 Transfers
Balance at
31 March 2024
£
£
28,279
169,960
-
-
28,279
169,960
169,960

The existing commitments fund represents the charity's existing commitments. This fund is adjusted annually by transfer to or from unrestricted funds.

HELPLINES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14
Analysis of net assets between funds
General
Fund
Designated
fund
2024
2024
£
£
Fund balances at 31
March 2024 are
represented by:
Current assets/(liabilities)
346,417
169,960
346,417
169,960		 Total
2024
£
516,377
516,377		 General
Fund
Designated
fund
2023
2023
£
£
401,048
141,681
401,048
141,681		 Total
2023
£
542,729
542,729

15 Related party transactions

Remuneration of key management personnel

2024 2023
£ £
Aggregate compensation 69,771 68,232

The charity encourages participation in the Trustee board from member organisations. There are therefore transactions between the charity and other organisations connected to the Trustees. These transactions are on the same basis as with other members. The Trustees are not aware of any other related party transactions.