Charity ragistratlon number 1125840 Company reglstratlon number 064842791England and Wales) HELPLINES PARTNERSHIP ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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) Secretary Lorraine Pearce Charlty number 1125840 Company number 06484279 Audltor Azets Audit Services Westpoint Lynch Wood Peterborough Cambridgeshire United Kingdom PE2 6FZ
HELPLINES PARTNERSHIP CONTENTS Page Trustees, report Statement of Trustees, responsibilities Independent 8uditorfs report 8-10 Statement of financial activities 11 Balance sheet 12 Notes to the financlal statements 13-20
HELPLINES PARTNERSHIP TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 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 2025. This Annual Report and Financial Statements cover the year to 31 March 2025. This document provides infomiation on Helplines Partnership's charitable objects and how the organisation is governed and has performed during 2024125. 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 contacls 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 wrth the accounting policies set out in note 1 to the accounts and comply with the charity's goveming 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 Standafd applicable in the UK and Republic of Ifeland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016). Objectives and activities Helplines Partnership charitable objects are= a. To advance health particularly mental health for the benefit of the public, in particular but not exclusively by improving the quality of services to people suffering from ill health and those caring for or treating them. b. To further such exclusively charrtable purposes according to the law of England and Wales as the Trustees in their absolute discretion from time to lime determine. In practical terms, Helplines Partnership assists its member organisations to provide a quality helpline service to callers, through the following pri)ducts and services-. Tralnlng delivering a diverse range of CPD-accredited training courses through a mixed model of high-quality online and face-to-face learning. As the membership body for the helpline sector, the focus is on developing training and resources that directly reflect the needs of those working in helpline and calkhandling roles, supporting them to raise standards and improve the quality of practice across the sector. HLP'S skills-based courses equip helpline staff with the core competencies required to manage contacts and calls confidently and professionally, whilst looking after themselves. All courses are regularly reviewed and updated to ensure they remain current, practical, and impactful. In response to demand and working alongside the Commercial Collective, we are developing training for professionals in other sectors such as health and social care, public servIs, and the privale sector, while continuing to build on our expertise in supporting helplines. Helpllnes Standard - the only quality framework specifically developed to certify best practice in helpline work. Now in its sixth version, launched in December 2024, the Standard enables helplines to demonstrate that they meet high standards across a wide range of criteria including planning, policies, operational delivery, the service provided, and training, recruitment and development. Recognising the diversity of the sector, the Helplines Standard provides all types of service providers with a robust and flexible mechanism to demonstrate a commitment to quality. This benefits not only service users, but also staff, volunteers, commissioners, funders, and other stakeholders. Recent developments include the launch of a dedicated website review service, offered separately from the core Standard, and the introduction of discovery sessions to help both Helplines Partnership (HLP) members and non-members learn more about the certification process. Additionally, all Helplines Standard materials have been updated to align with Helplines Partnership's current branding, ensuring consistency and clarity across all platforms.
HELPLINES PARTNERSHIP TRUSTEES. REPORT (CONTINUED) (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Helpllnes 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, language interpreting. communications and marketing and a new counselling service for helpline workers and volunteers. 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. 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.. Maintained a membership retention and renewal rate of 92 % across the year, whilst also welcoming new members. Reviewed the member offer for 2024125 to increase value for money and subsequently the continuation in member retention. Virtual Member Space Events (MSE'S) continue to be well attended, averaging approximately 50 bookings per event. Topics included promoting your helpline, delivering formal and infomial supervision, and intrOdUd new networking focused events for members and non-members across the sector Introduced an annual Membership Satisfaction Survey, receiving a 12.5 % response rale. Responses provided useful feedback on developments within membership and the perceived value of proposed new membership benefits. The Helpline Freephone Range (HFR) continued to fulfil an important function in keeping call costs affordable for Servi providers by capping the rate charged by the telephone provider at 2.1 ppm. BTS agreement to waive the Payphone Access Charge for members resulted in a saving of £60,204 during 2024125.
HELPLINES PARTNERSHIP TRUSTEES. REPORT (CONTINUED) (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Delivered 131 training sessions to 1,376 delegates, supporting 174 different organisations. 779 delegates completed training feedback, of these 99 % said their expectations were mel, 98Q/o said the training was relevant to their needs and 990/0 said they would recommend our training. Helplines continue to recognise the value of certifying their services against the Helplines Standard. To support organisations at every stage of the journey, assessors now offer pre-assessment chats, giving helplines the opportunity to discuss the process in depth and prepare confidently ahead of the assessment day. One-to-one video calls also continue to be available for those exploring whether certification is the right fit for their service. In the 2024125 financial year, 14 helplines achieved certification comprising 3 new certifications and 11 successful recertifications. As of 31 March 2025, 21 organisations are actively working towards certification, reflecting continued engagement and commitment across the sector. The fifteenth AGM was held in October 2024 along with a successful Annual Conference in November 2024. We received a regular stream of consultancy enquiries for workshops. policy reviews, and support setting up helplines or digital channels. This is an area we are experiencing growing interest and gaining valuable insights to help shape the future of our services and products. The third Helplines Awareness Day took place on 23 February 2025. with a week-long campaign to raise awareness of Helplines Partnership, to encourage use of the Find a Helpline online directory, and to promote the amazing work of the helpline sector. Building on previous years. the campaign targeted both the public and the helpline community, featuring in-person events, workshops, a podcast interview. digital screen advertising in offices, a fitness challenge. a helpline sector neOrkIng event, and a video and social media campaign. We established a presence at the Labour Paty Conference by securing a high demand stand in a prominent location. During the Conferen we were able to engage with delegates and several high- profile politicians and stakeholders. We were also able to engage with potential members and partners in attendance. We distributed information about HLP and our productslservices. We will be looking to expand our influence at the Conferen over future years. Conducted a website refresh project. revitalising the entire site with a focus on accessibility and our Find a Helpline diredory. The new design is cleaner and easier to navigate, as well as having a more modern feel. The increased customisability of the new sile allows us to reduce our reliance on development time from professional ServIS The Finance Sub Committee held quarterly review meetings. The Board continued to monitor progress, whilst aiming to develop and protect the charity. The budget was produced for the 2024125 financial year with an October 2024 re-forecast. The risk register was also reviewed.
HELPLINES PARTNERSHIP TRUSTEES, REPORT (CONTINUED) (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Future plans Include: Strengthen the skills and diversity of the Board. Strengthen the resour, skills and diversity within the staff team. Establish and implement a new five-year strategic plan. Develop ihe number and diversity of organisations represented as members. Develop new ways of engaging with members and potential members. Increase HLP'S training presence to wider audiences. Improve training course content and identify new training course material. Promote the benefits of achieving the Helplines Standard Accreditation to demonstrate the development of quality wrthin the helpline sector. Introduce 'Commercial Collective, for professionals in other sectors such as health and social care, public services, and the private sector Training courses crafted to elevate performance, protect teams and strengthen staff wellbeing and resilience. while continuing to build on our expertise in supporting helplines. Explore the creation of a Helpline Sector Magazine with a view to launching during 2026. Identify and deliver policy and external affairs priorities to develop a wider understsnding of the Importan of the helpline sector and the issues affecting helplines. Expand HLP'S reach and influence on social media platforms to attract and retain members through interactive video content. Identify and develop new partnerships to enhance and add value to the work by HLP. Strengthen strategic partnerships, working together with all stakeholders to develop sector capacity, success, voice and influence. Continue the long-term financial sustainability of the charity. 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 2025, the unrestricted fund was equivalent to 5.5 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 £549,657 while total resources expended were £634,621 leaving net deficit of £84.964. 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 reiVeS regular updates on the operational performance of the charity.
HELPLINES PARTNERSHIP TRUSTEES. REPORT (CONTINUED) (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 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 Hearth 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 AssociatDn to reflect this. The Memorandum and Articles is supplemented by a Governance Manual which provides detail for the day-to-day govemance of the charity through the Board and Sub-committees. In the event of the company being wound up, members are required lo contribute an amount not extseding £1 .00. The Trustees, who are also the directors for the purpose of company law, and who served during the year were: Clodagh Crowe (Co-chair) Jonathan Spain (Treasurer} Diane James Debbie Sadler stephen Buckley Katie Foulser Elizabeth Rimmer (Co-chair) Charlotte Hancock (Co-chair from 6 December 2023) (Co-chair from 6 December 2023} (Resigned 18August 2025) The number of members of the company is unlimited,- each member organisation has the right to appoint one representative by written noti 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 representabve 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 lo 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 mel 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 wn 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 charily and the sector. Where applicable training opportunities are made available to enhance their knowledge within relevant areas. Auditor In accordan with the company's articles, a resolution proposing that Azets Audit Services be reappointed as audrtor of the company will be put at the Annual General Meeting. Dlsclosure 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 infomiation.
HELPLINES PARTNERSHIP TRUSTEES, REPORT (CONTINUED) (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees. report was approved by the Board of Trustees. Clodagh Crowe {Co-Chalr) Trustee Dated: 21 August 2025
HELPLINES PARTNERSHIP STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 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 wrth 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.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., and prepare the accounts on the going conrn basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al 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 irregularilies.
HELPLINES PARTNERSHIP INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HELPLINES PARTNERSHIP Opinion We have audited the financial statemenls of Helplines Partnership (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities, the balan 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 Slandard applicable in the UK and Republic of Ireland {United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming reSoUrS and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Inlernational Standards on Auditing (UK) {ISAs {UKI) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibililies for the audit ol 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 accordan 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 slalements, we have concluded that the Trustees, use of the going concem 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 charily'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 concem 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 auditorfs 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 stalements 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 infomiation, we are required to report that fact. We have nothing to report in this regard. Matters on whlch we are required to report by exceptlon 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.. the information given in the financial statements is inconsistent in any material respect with the Trustees, report., or sufficient accounting records have not been kept,. or the financial statements are not in agreement with the accounting records., or we have not received all the information and explanations we require for our audit.
HELPLINES PARTNERSHIP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HELPLINES PARTNERSHIP Responsibilitles 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 satisfi'ed 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 concem, 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. Auditorfs responsibilities for the audit of the financial statements We have been appoinled 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 misstalement, 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'.11 w.frc.org.uklauditorsresponsibilities. 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 procedLtres 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 perfomi audit procedures responsive to those risks, and obtain audil eviden 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 irregulartties and non-compliance with laws and regulations, including fraud, we designed procedures which included.. Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud., Reviewing minutes of meetings of those charged with governance., Assessing the extent of compliance wilh the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection,. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations, Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropfiateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias. 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 n0cOMpliance. The risk of not detecting a material misstatemenl 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 stste to the company's members those matters we are required to state to them in an auditols report and for no other purpose. To the fullest exient 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 (Senlor Statutory Audltor) for and on behalf of Azets Audlt Servlces 26 September 2025 Chartered Accountants Statutory Audltor Westpoint Lynch Wood Peterborough Cambridgeshire United Kingdom PE2 6FZ Azets Audit Services is eligible for appointment as auditor of the charty by virtue of Its eligibility fof appointment as auditor of a company under section 1212 of the Companies Act 2006. 10-
HELPLINES PARTNERSHIP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Designated funds funds 2025 2025 Total Unrestricted Designated funds funds 2024 2024 Total 2025 2024 Notes Inco Charitable activities Investments 532,616 17,041 532,616 17,041 578,819 18,792 578.819 18,792 Total income 549,657 549,657 597,611 597,611 Charitable aclivities 634,621 634,621 623,963 623,963 Net outgoing sources before transfers (84,964} (84,964) {26,352) (26,3521 Gross Iransfers between funds 2,216 (2,216) (28,279) 28,279 Net expenditure for the yearl Net movement in funds (82,748) (2,216) (84,964) (54,631) 28,279 (26,352) Fund balances at 1 April 2024 346,417 169,960 516,377 401,048 141,681 542,729 Fund balances at 31 March 2025 263,669 167,744 431,413 346,417 169,960 516,377 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. 11
HELPLINES PARTNERSHIP BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Current assets Debtors Cash at bank and in hand 10 113.199 541,441 163,998 562,285 654,640 726,283 Creditors: amounts falling due within one year 11 {223,227) (209.906) Net current assets 431,413 516,377 Total assets less current liabilities 431,413 516,377 Income funds Designated funds Unrestricted funds 167,744 263,669 169,960 346,417 431,413 516,377 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 2025, although an audit has been carried out under section 144 of the Charities A¢t2011. 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 stale 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 21 August 2025 Jonathan Spain (Treasurer) Trustee Company Registration No. 06484279 12-
HELPLINES PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles Charity Infomiation Helplines Partnership is a private company limited by guarantee incorporated in England and Wales.The registered office is CIO Azets Westpoint, Lynch Wood, Peterborough, Cambridgeshire, United Kingdom, PE2 6FZ. 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 20161. 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 cosl convention.The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving Ihe 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 Charitsble funds Unrestricled 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. 13-
HELPLINES PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.4 Income Donations, legacies and other forms of voluntary income are recognised as incoming resources vthen 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 dir&t 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. Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and services for its beneficiaries. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. All costs are allocated beeen the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. 1.6 Cash and cash equlvalents 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 12 month fixed term bank accounts 1.7 Financlal 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. 14
HELPLINES PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles {Contlnued) 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. 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 carying amount of assets and liabilities that are not readily apparent from other sources. The eslimates and associated assumptions are based on historical experien 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. Charitable activities 2025 2024 Unrestricted income- Membership Helplines Standards Training Advertising Helpline Freephone Range Parlnerships Consultancy 224.389 64.491 139.350 1,233 32,236 65,408 5,509 217,734 47,285 174,882 5,868 32,265 92,935 7,850 532,616 578,819 15-
HELPLINES PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Investments Unrestrlcted Unrestrlcted funds funds 2026 2024 Interest receivable 17,041 18,792 Charitable actlvitles 2025 2024 Wages and salaries Conferences Training External trainers Staff costs 411,639 35,687 9,827 2,847 17,654 369,130 26,979 9,939 22,415 29,612 477,654 458,075 Share of support costs (see note 6) Share of governance costs (see note 6) 141,976 14,991 135,269 30,619 634,621 623,963 Analysls by fund Unrestricted funds 634,621 623,963 634,621 623,963 16-
HELPLINES PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Governance costs costs 2025 Support Governance costs costs 2024 Staff costs Premises Management, administration and ICT 76,672 76,672 648 86,234 141 86,234 141 64,658 64,656 48,894 48,894 Audit fees Legal and professlonal Board meetings Trustee expenses Insurance 8,000 1,544 1,204 307 3,936 8,000 1.544 1,204 307 3.936 7,500 12,612 2,551 4,357 3,599 7,500 12,612 2,551 4,357 3.599 141,976 14,991 156,967 135,269 30,619 165,888 Analysed beeen Charitable activities 141.976 14,991 156,967 135,269 30,619 165,888 Governance costs includes payments to the auditors of £8,000 (2024 - £7,500) for audit fees. Trustees None of the Trustees (or any persons connected with them} received any remuneration during the year, 4 Trustees were reimbursed a total of £823 for travelling and subsistence expenses (2024- £1,646). 17-
HELPLINES PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees Numbor of employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Average employees 12 12 Employmont costs 2026 2024 Wages and salaries Social security $t$ Other pension costs 424,773 38,133 25,405 396,710 34,941 23,713 488,311 455,364 The average full time equivalent number of employees during the year was 10 (2024- 10). The number of employees whose annual remuneration was £60,000 or more were.. 2025 Number 2024 Number £60,001-£70,000 £70,001-£80,000 Taxatlon 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 2025 2024 Amounts falllng due wlthln one year: Trade debtors Other debtors Prepayments and accrued income 68,595 26,673 17,931 136,777 8,696 18,525 113,199 163,998 18-
HELPLINES PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Credltors: amounts falllng due wlthin one year 2025 2024 Other taxation and social security Deferred income Trade creditors other creditors Accruals 39,303 146,196 13,600 5,769 18,359 40,679 118,598 24,309 5,971 20.349 223,227 209.906 12 Retirement benefit schemes Defined contribution schemes The charity participates in a defined contribution scheme. The contributions to this scheme during the year were £25,405 {2024 - £23,713). and an amount of £4,036 {2024 - £3,684) 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 as*ts 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 Deslgnated 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 2023 Transfers Balance at 31 March 2024 Transfers Balance at 31 March 2025 Existing commitments 141,681 28.279 169,960 {2,216) 167,744 141,681 28,279 169,960 (2,218) 167,744 The existing commitments fund represents the charity's existing commitments. This fund is adjusted annually by transfer to or from unrestricted funds. 19-
HELPLINES PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Analysls of net assets between funds General Deslgnated Fund fund 2025 2025 Total General Deslgnated Fund fund 2024 2024 Total 2026 2024 Fund balances at 31 March 2025 are represented by.. Current assetsl{liabilities) 263,669 167,744 431,413 346,417 169,960 516,377 263,669 167,744 431,413 346,417 169,960 516,377 16 Relatsd party transactlons Remuneratlon of key management personnel 2025 2024 Aggregate compensation 82,332 76,748 The charity encourages participation in the Trustee board from member organisations. There are therefore transactions beeen 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. -20-