OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
OFF THE RECORD (TWICKENHAM) LTD
Trustees, Report and Financial Statements
st
for the year ended 31 March 2025

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
OFF THE RECORD (TWICKENHAM) LTD
Trustees, Report and Financial Statements
for the year ended 31st March 2025
Contents
Page
Reference & Administrative Details
Chair's Report
Trustees, Report
Independent Examiner's Report
12
Statements of Financial Activities
13
Balance Sheet
15
Notes to the Financial Statements
16

OFF THE RECORD (TWIGKENHAM) LTD
(A company limited by guarantee)
REFERENCE & ADMINISTRATIVE DETAILS
Board of Directors (Trustees) Peter Jenkins (Chair)
Christopher Whistler (Treasurer- Resigned 9 May 2025)
Rajesh Bakramia
Deborah Fearn
Claire Haynes
Claire Holt
Sarah Mccarthy
Jocelyn Mooney (Appointed 25 July 2024)
Laura Stewart
Charlotte West
Philip Woodford
Registered Company number 8466382
Charlty Reglstration number
1152097
Registered Office address
2 Church Street
Twickenham
TW13NJ
Bankers
The Cooperative Bank
Redwood Bank
Cambridge & Counties Bank
Independent Examiner
Debby Metcalf FCA

OFF THE RECORD ITWI¢KENHAM) LTD
(A company limited by guarantee)
CHAIR'S REPORT
Lord Darzi prOdU￿d a report last year into the state of the NHS and in an interview with him
at the time of publication of the report, he said that the thing which had surprised him most
was the state of mental health services and particularly young people's mental health ser￿iCeS.
We, at Off The Record, are not at all surprised by this, as being at the sharp end, we see this
every day. The nurnber of young people who seek our services continues to be very high and
also the issues that they bring to us are more complex.
Off The Record Provides counselling services for young people aged 11 to 24 across the
London Borough of Richmond upon Thames and you might be surprised to know that this
borough has the second highest level in London of hospitalisations for self-harm, and the
highest level of hospitalisations for risky behaviour associated with poor mental health.
Many of the young people who come to us are desperately seeking help for these issues. as
well as anxiety, depression, relationship problems, difficulties at school, loneliness and low
self-esteem. Many do not feel able to talk to their parents or GP, and they have not been
supported at school or by other statutory services.
The Trustees, Report on the following pages 8ets out the details of what we did to respond to
these needs over the year to 31. March 2025 and also what we are intending to do this year.
l am pleased to report that Off The Record has had a good year, particularly in relation to its
finances and the recruitment of new Gounsellors.
After making a significant deficit in 2024, we basically broke even in 2025 and our reserves
have rernained stable atjust under six months of annual expendrtura. This was despite the fact
that we only received £29,520 of statutory funding (from NHS SW London ICS) in the year.
They decided, at the end of the first quarter, that they would no longer fund our fvrfo satellites
which served Kingston clients and therefore, sadly, we had to close those two operations.
I would like to thank all of thos8 who funded us last year. In particular, we received grant
funding from Richmond Foundation, Hampton Fund, The Barnes Fund, The Sisters of The
Holy Cross Church, BBC Children in Need and Heathrow Community Fund. We also, once
again, received free office accommodation from St Mary's Church, Twickenham.
The recruitment of high-quality counsellors to meet the demand which we have for our seDiices
has been a challenge for us for some time, but l am pleased to say that for the first time since
Covid lockdown, we became fully staffed across all locations during the year.
I would like to thank our Manager, Deborah Kerpner, and her dedicated team of counsellors
and office staff. Their enthusiasm and hard work ensured that we continued to deliver an
excellent serrfice to our clients. I would like to thank all members of the Trustee Board for their
efforts. Very sadty, our Treasurer, Chris Whistler, passed away on 16th May 2025. We were
extremely fortunate to have had his considerable involvement for the last hvo and a half years
and he will be much missed.
Our clients continue to really value the seniices that we provide and we get excellent feedback
from them. Our airn is to continue to provide the best possible Servi￿ to as many young people
who need us in the coming year and b8yond.
Peter Jenkins
Chair of the Board of Trustees

OFF THE RECORD {TWICKENHAM) LTD
(A cornpany limited by guarantee)
TRUSTEES. REPORT
The Trustees present their annual report together with the financial statements of the Charity
for the year ended 31 $¢ March 2025. The Antlual Report serves the purposes of both a trustees,
report and a directors, report under company law. The Trustees confirm that the Annual Report
and Financial Statements of the charitable company comply with the current statutory
requirements, Ihe requirements of the charitable company's governing document and the
provisions of the Statement of Recommended Practice (SORP) applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS102)
Since the company qualifies as small under section 382 of the Companies Act 2006, the
strategic report required of medium and large companies under the Companies Act 2006
(Strategic Report and Directors, Report) Regulations 2013 has been omitted.
Our Vision, Misslon, Principles and Ways of working
Our vision is that every young person has a welcoming space where they feel valued,
supported and listened to.
Our mlssion is to provide free, confidential and accessible inforrnation and counselling, to
support young people's emotional and mental well-being when they are in need.
We have the following prineipl88',
1. To be young people-centred and valuing their contribution in all aspects of seNice
development and delivery
2. To provide a personal, responsive and inclusiv8 Service
3. To follow safe, effective and professional ways of working
4. To be friendly and informal and to value honesty, flexibility, integrity, and well-being
5. To champion the welfare of young people with a non-judgemental and empathic
approach
In delivering our sepdices we aim to..
Take all reasonable steps to ensure young people's safety and well-being
Work towards equality of access
Provide competent, high-quality staff who are supported, supervised and trained, in
accordance with our safer recruitment policy
Involve young people at every level of oui work
Work alongside other agencies, recognising and valuing differences in ethos and
approach
Acknowledge inequalities and seek to counter oppression and discrimination
Maintain high standards of monitoring and evaluation of our services
Meet high standards of information governan￿ and data security
Achieve kite-marks and qualtty standards where appropriate

OFF THE RECORD {TWICKENHAM) LTD
(A company limlted by guarantee)
Objectives and activities
1) Policies and objectives
As set out in our Articles of Association, the objects of the Charity are:
1. The advancernent of education, the protection and preseniation of good health and the
relief of poverty, distress and sickness of young persons {being persons under the age
of 25) in the United Kingdom, particularly the London Borough of Richmond upon Thames.
2. The relief and prevention of suffering caused by mental or physical ill health or by
social or economic circumstances among young people by establishing. maintaining
and developing a counselling service for the giving of individual or group counselling,
and practical advice.
2) Public benafit
The work of the Charity is to support young people's emotional and mental well-being when
they are in need.
The Trustees confirm that they have taken due account of the guidance contained in the
Charity Cornmission'8 general guidance on public benefit when reviewing the Charity's aims
and objective8 and in planning future activities.
Achievements and performance
Developments In the year to 31•1 March 2025
We delivered 3,539 sessions during the year, supporting 1.116 young people. This is 20/0 more
sessions than the previous year, despite having to closeour two satellites which
served Kingston clients in July 2024, due to funding being withdrawn. We also supported 352
parents and carers of young people, up ffom 214 in the previous year. Our counselling drop-
in service saw 501 young people (compared to 542 the previous year) and we provided
bookable counselling sessions to 549 young people, up from 501 in th8 previous y6ar.
We identified five key objectives for the year and we made progress against all of these.
1 To diversify our fundraising and marketing materials in order to achieve
income target8, to maintain suffici8nt rnsources to operate at our current
capaclty
We achieved our income targets for the year and further progress has been made on
diversifying our fundraising. However, more still needs to be done regarding
diversification. In particular, unrestricted donations and gffts increased to £126,986 in
the year compared to £69,594 in the previous year. New grants included £19,500
from the Sisters of the Holy Cross Church, £15.000 from BBC Children in Need and
£10,377 from Heathrow Community Trust.

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
2 To recruit sufficient addltlonal high-quallty counsellors to malntain and
maxirnise current service offer at highest possible capacity
We worked hard during the year to recruit new counsellors and, for the first
time since Covid lockdown, we became fully staffed across all locations.
3. Improve efficiency through Implementing a customer relations
management system (CRM).
Further work has been done on scoping the requirements for a new databaselCRM,
system, with a view to implementing such a system when we have the necessary
funds to do this. Following this, there were a number of meetings with potential CRM
providers, but we have not yet found one with the functionality which meets our
specific requirements.
4. Develop staff processes to support staff retention and ensuro that staffing
structure best meets the needs of the organisation.
A draft staff handbook has been produced and this will be finalised and implemented
in the coming year. We had no joiners or leavers in the year and the staff team has
been stable for the past three years.
5. Develop our community and outreach work through our Friends and Young
People's Advi80ry groups
We recruited new volunteers for our Friends of OTR group and we reostablished our
Young People's Advisory group (YPAG). This group was invaluable in collaborating
on a project we worked on to provide support and guidance on self-harm and suicide.
However, further progress needs to be made expanding our YPAG in order to fulfil
the objectives which we would like this group to achieve.
Plans for the future
Our key objectives for the year to 31st March 2026 are to:
Achieve income targets and recruit and retsin counsellors to operate at full, budgeted
service capacity and, if additional funds are secured, look at expanding sep4ices by
opening new satellites.
Invest in infrastwcture {systems, structures and people) in order to improve efticiency
and security of our current service offering and to facilitate potential future expansion.
Develop our Young People's Advisory Group to ensure our services continue to meet
the needs of our clients.
Improve awareness and support for our service through improved use of digital
resources and our Friends group and disseminate the impact of our work to
slakeholders.
Develop a three-year plan for 2026 to 2029

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
Financial review
1) Overview
The Charity's total income during the period was £305,913 (2024: £212,961) against a tolal
expenditure of £309,743 (2024: £315,932), giving an operating deficit for the period of £3,830
(2024: £102,971 }. Reserves of £135,252 (2024: £139,083) are carried forward to the nexl
financial year. Unrestricted reserves are £96,161 (2024.. £106,402) and restricted reserves are
£39,092 {2024: £32,681).
The charity made a deficit of £10,241 (2024: deficit of £62,357) on unrestricted funds.
Unrestricted incorne was considerably higher at £177,958, compared to the previous year
(£119,641). Charitable expenditure increased from £174,042 to £186,552, due principally to
cost of living salary increases to staff, general inflationary increases in costs and the funding
of certain satellites, where funding was retrospectively withdrawn.
The charity made a surplus of £6,411 (2024: deficit of £40,614) on restricted funds. The deficit
in the year to 31st March 2024 arose principally from the fact that c£40,000 of funding relating
to that year was received in the previous financial year.
The Board receives a financial report quarterly showing income, expenditure, current
resources and commitrnents. The Board approves an annual budget and regularly reviews
forecasts of income and expenditure.
2) Reserves policy
The Board of Trustees, Principal consideration is to ensure that consistency is maintained for
the vulnerable young people within its support system and, to that end. it recognises the
importance of developing sufficient free reserves to support the organisation.
The Charity's policy is to have tofal reserves of approximately six months total charitable
expenditure. This includes unrestricted reserves to cover the possibility that funders, in
particular of satellite hubs, may not renew funding in the future and that it might take time to
find new funders foi those services or to cease their operations. At 315t March 2025, total
reserves amounted to £135,253 (2024.. £139,083) which represented 5.3 months of total
charitable expenditure (2024.. 5.4 months).
3) Material investments policy
The Charity can invest money not required for its immediate purposes in investments,
securities or propety, subject to conditions or consents as may be required by law. At 31 st
March 2025, £80,822 (2024: £97,285) was held in three interest*arning bank deposit
accounts. £60,185 was held across fixed-term bond accounts and £20.637 was held in a
35-day access account.

OFF THE RECORD (TWICKENHAM) LTD
(A cornpany limited by guarantee)
4) Principal funding
We have heard that many charrties of our size across the country have recently struggled wrth
funding and, as a result, have had to close some of their services, so we are very grateful
indeed to everybody who has supported our fundraising efforts over the last year.
As noted in the Chair's Report, we received grant funding from Richmond Foundation,
Hampton Fund, The Barnes Fund. NHS SW London ICS, The Sisters of The Holy Cross
Church, BBC Children in Need and Heathrow Community Fund. We also received funding
from Kew Fete. The Astor Foundation, Worshipful Company of Innholders and First Give. We,
once again, received free office accommodation from St Mary's Church, Twickenham
As well as our main funders, who are vital to our service, we are always very grateful to local
groups and individuals who have donated to us or put on events to SLtpport us. This year these
included a fundraising drive at The Prince Albert, Twickenham, an auction at the Cole Park
Road Residents Association AGM and collections at Eel Pie Studios, Open Weekends. Cosco,
Megans, TK Maxx, The Hampton Wick United Charity and The Teddington & Hampton Music
Festival also supported us.
One of our trustees. Claire Haynes, together with her running friends. ran the London Winter
10km, raising £3,500 for Off The Record Twickenham. James Whistler ran the London
Marathon, raising a total of nearly £6,000. which was shared between us, Anthony Nolan and
the Harlequins Foundation. James's time of 3 hours 12 minutes set a new Guinness World
Record for the fa8test marathon by a person dressed as a Harlequin!
We also ran a number of our own fundraising events which included stalls at the St Margarets
Fair and Twickanham High Tide event. We also, once again, held our Christmas Carol concert,
which was a great opportunity for some young people to show their support for us. While these
events do not necessarily raise huge sums, we feel that it is important to have an opportunity
to meet with our supporters and get involved in our communty. We are always thrilled, at these
events, by how many people come up to us to share their gratitude at how our support has
changed the lives of their children, friends or relatives.
We had a very successful 'Quiz with a difference, in October, which included a silent auction,
and we raised £7,000 from this evening. We will hold a similar event this October.
Finally, we were deeply saddened by the loss of Poppy Drew in March 2024, and we know
that all her friends and famity were profoundly affected too. Poppy clearly had very many
friends, who cared deeply about her and to whom she was very special. We are immensely
grateful that her family and friends made us the main charty in Poppy's memory and to date
they have raised £22.000 in memory of Poppy. These very generous donations will provide
vital support in helping us to continue our work with young people in crisis.

OFF THE RECORD (TWI¢KENHAM) LTD
(A company limited by guarantee)
Structure, governance and management
1 > Risk Management
The Twstees have examined the major strategic, business and operational risks which the
Charity faces and are satisfied that systems have been established and that there are
appropriate reports to lessen these risks.
21 Governing document
Off The Record (Twickenham) Ltd is a registered charity (charity nurnber.. 1152097> in England
& Wales originally constituted under a Memorandum and Articles of Association dated 13 April
2013 and approved by the Charity Commission on 20 May 2013. Off The Record
(Twickenharn) Ltd is a Company Limited by Guarantee without having a share capital,
(Company No. 8466382). It is registered in England & Wales under a Company Certificate
dated 28 March 2013. Revised Articles of Association were approved by the Members of the
Charity on 14 June 2024.
3> Operations
The Charity operates from its registered Offi￿ at 2 Church Street, Twickenham TW13NJ and
also delivers services from a range of satellite centres throughout the London Borough of
Richmond upon Thames. The Charity is managed by a full-time Manager, two part-time
Assistant Managers and Business Manager, and uses freelance, paid staff, and volunteers to
achieve its aims.
41 Structure of and Appointment to the Board
The power to appoint additional directors is vested within the existing Board. The Board of
Directors (Trustees) should comprise at least four people (minimum age 16), but there is no
maximum number specified in the Articles of Association. One third of the Board is required to
retire at each Annual General Meeting. No maximurn term of office for directors was specified
in the original Articles of Association but this was changed on 14 June 2024, such that all
directors must now retire and not be reappointed at the AGM nine years after the AGM at
which they were first appointed.
5) Recruitment of trustees, induction and training
Existing trustees complete details of their skills and experience and these are considered when
recruiting for new trustees. Ideally new truslees fi'll any gaps in experien￿ and skills of the
existing trustees.
A comprehensive induction of all new trustees takes place by providing them with information
about what it mèans to be a charity trustee and information specific to Off The Record. This is
followed by a face-to-face discussion of these documents. Ongoing training is provided to
trustees as appropriate. All Irustees have undertaken Iraining on safeguarding, cyber security
and IT governance.
10

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
6) Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the
Charity has adequate resources to continue in operational existence for the foreseeable future.
For this ￿aSOn, they continue to adopt the going concern basis in preparing the financial
statements.
ststement of Trustses, responsibilities for the year ended 31 March 2025
The Trustees (who are also the directors of the company for the purposes of company law}
are responsible for preparing the Trustees, report and the financial ststements in accordance
with applicable law and United Kingdom Accounting Stsnéards (United Kingdom Generally
Accepted Accounting Practice).
Company law requires the Trustees to prepare financial ststements for each financial year.
Under company law, the Trustees must not approve the financial statements unless they are
satisfied thal they give 8 true and fair view of the state of affairs of the company and of its
incoming resources and application of resources, including its income and expenditure, forthat
period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102).,
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards {FRS 102) have been followed, subject
lo any material departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to
show and explain the company's transactions and disclose with reasonable accuracy at any
time the financial position of the company and enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding
the assets of the company and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
In preparing this report, the Trustees have taken advantage of the small companies
exemptions provided by section 415A of the Companies Act 2006.
Approved by order of the Board of Trustees on rh August 2025 and signed on its behalf by:
MrP
Ins
Mrs C West
11

**OFF THE RECORD (TWICKENHAM) LTD (A company limited by guarantee)** 

## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF OFF THE RECORD (TWICKENHAM) LTD (A COMPANY LIMITED BY GUARANTEE) (‘THE CHARITY’)** 

I report to the Charity’s trustees on my examination of the accounts of the Charity for the year ended 31 March 2025. 

## **Responsibilities and basis of report** 

As the charity’s trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). 

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## **Independent examiner’s statement** 

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales (“ICAEW”) which is one of the listed bodies. 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Signed: 

Date: 25 August 2025 

Debby Metcalf FCA, member of ICAEW 22 Trowlock Ave, Teddington, TW11 9QT 

12 



OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31•t MARCH 2025
Total
lunds
2025
Total
funds
2024
Unrestricted Rostri¢tsd
funds
funds
Note
Income and Endowment from:
Donations and legacies
Charitable activities
Other trading activities
Investments
147,956
12,440
12,453
5,109
127,955
275,911
12,440
12.453
5,109
183,014
18,266
9,358
2,323
Total income
177,958
127,955
305,913
212,961
Resource8 expended:
Raising funds
Charitable activities
1,647
186,552
1,647
308,096
7,956
307,976
121,544
Total oxponditUTO
188,199
309 743
315 932
Net 1ncomel(ex￿nditure>
(10,241)
6,411
{3,830)
(102,971)
Total funds brought forward
106,402
32,681
139,083
242,054
Total fund8 carried forward
96,161
135253
139083
The Statement of Financial Activities includes all gains and losses recognised in the year. All
income and expenditure derive from continuing activities.
13

OFF THE RECORD (TWICKENHAM) LTD
(A company Ilmited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 3181 MARCH 2024
Total
funds
2024
Unrestrlcted
funds
Rostricted
funds
Note
Income and Endowm8nt from:
Donations and legacies
Charttable activities
Other trading activities
Investrnents
89.694
18.266
9,358
2,323
93.320
183.014
18.266
9,358
2,323
Total income
119,641
93,320
212,961
Resources expended:
Raising funds
Charitable activities
7,956
174,042
7,956
307,976
133,934
Total expendituro
181,998
133,934
315 932
Not incomg1(oxponditure)
(62,357)
140,614)
<102,971)
Total funds brought forward
168,759
73,295
242,054
Total funds carried forward
106 402
32,681
139,083
The Statement of Financial Activities includes all gains and losses recognised in the year. All
income and expendilure derive from continuing activities.
14

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
BALANCE SHEET AS AT 31 MARCH 2025
Total
202S
Total
2024
Note
Current assets
Debtors
Cash at bank and in hand
Current asset inveslments
Total current assets
31,071
138,922
60,185
230,178
36,079
47,300
57,285
140,664
Creditors= Amounts falling
due in one year
10
(94,925)
{1,581)
Nét current assèts
135,253
139,083
Total net assets
11
135,253
139 083
Charity funds:
Unrestricted funds
Restricted funds
96,161
39,092
106,402
32,681
Total funds
12
135,253
139,083
For the financial year ended 31" March 2025, the Charity was entitled to exemption from audit
under section 477 of the Companies Act 2006 relating to small companies.
The Members have not fequired the Charity to obtain an audit of Its account8 for the year in
question in accordance with section 476.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small
companies subject to the small companies, regime and in accordance with FRS102 SORP.
Approved by the Trustees on 7 IJ
025 and signed on their behalf by:
rustee
..Trustee
15

OFF THE RECORD {TWICKENHAM) LTD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2025
1. Accounting policies
1.1 Basis of preparation of the financial statements
The Charity is a charitable company limited by guarantee and it is registered in England &
Wales.
Financial Statements are prepared under the historical cost convention and in accordance with
applicable accounting standards (FRS 102), the Statement of Recommended Practice
"Accounting & Reporting by Charities {effective 1 st January 2019) and the Companies Act
2006.
The financial statements have been prepared on a going concern basis, as the charity's
forecasts and projects, taking account of reasonably possible changes in fundraising
performance, show that the charity should be able to meet its liabilities as they fall due.
The charity meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy notes.
The Trustees do not consider that there are any sources of estirnation uncertainty at the
reporting date that have a significant risk of causing a material adjustment to the carrying
amounts of assets and liabilities within the next reporting period.
1.2 Fund Accounting
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the
general objectives of the Charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or
through the terms of a grant.
1.3 Income
AIS income is recognised once the company has entitlement to the income, any performance
conditions attached to the income have been met, it 18 probable that the incorne will be received
and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance
of income received for specific purposes but not expended during the period is shown in the
relevant funds on the Balance Sheet. Where income is rpr.pived in advance of entitlement of
receipt, its recognition is deferred and included in creditors as deferred income. Where
entitlement occurs before income is received, the income is accrued.
Donations in kind are recognised at reasonable estimates of their grDSS value to the charity or
the amount actually realised.
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.
16

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025
(continued)
1.4 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 arnount of the obligation can be measured reliably.
Expenditure on charrtable activities is incurred on directly undertaking the activities which
fvrther the cornpany's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
1.5 Taxation
The charity is exempt from Corporation Tax, as all of rts income is charitable and is applied for
charitable purposes.
1.6 Debtor8
Trade and other debtors are recognised at the settlement amount after any trade discount
offered.
Prepayments a￿ valued at the amount prepaid net of any trade discounts due.
1.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short term liquid investments with a short maturity
of three months or less from the date of acquisltion or opening of the deposit or similar amount.
1.8 Current Asset Investment8
Current asset investments comprise cash on deposit with a maturity of less than one year held
for investment purposes rather than to meet short-term cash commitments as Ihey fall due.
They are valued at their fair value.
1.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of
past event, it is probable that a transfer of economic benefit will be required in settlement,
and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the
debt or the amount it has received as advanced payments for the goods or services it must
provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation.
17

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025
(continued)
2. Income
Unrestricted
funds
Restrlctad
fund8
Total
Funds
Current year
Donations and legacies
Donations & gifts
Gift Aid
Donated goods, facilities and ServI￿S
126.986
4,570
16,400
147,956
127,955
254,941
4,570
16,400
275,911
127,955
Charltsble activities
Sale of SeNi￿S
12,440
12,440
Other trading activities
Fundraising events
12,453
12,453
Investment income
Interest
5,109
5,109
Total income
177,958
127,955
305,913
Prior year
Donations and legacies
Donations & gifts
Gift Aid
Donated goods, facilities and services
69,594
3,700
16,400
89,694
93,320
162,914
3,700
16,400
183.014
93,320
Charitabl8 activities
Sale of ser￿IceS
Other incorne
15,406
2,860
18,266
15,406
2,860
18,266
Other trading activities
Fundraising events
9,358
9,358
Investment income
Interest
2.323
2,323
Total income
119,641
93,320
212,961
18

OFF THE RECORD (TWICKENHAM) LTD
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 202
(continued)
3. Expenditure on raising funds
All expenditure on raising funds in 2025 and 2024 relates to staging fundraising events, plus
£6,000 of expenditure in 2024 relates to remuneration for fixed-term fundraising support. All
expenditure on raising funds is unrestricted.
4. ExpendttUf8 on charitable activities
Unro8trietod
funds
R•6trictod
fund8
Total
funds
Current year
Staff costs - renumeration & oncosts
Staff costs - other
Professional services - clinical supervision
Project costs - satellite & crisis counselling
Office & Admin costs
Premises costs
IT costs
Governance costs
Total expenditure on charitable activities
83,343
11,622
15,555
44,856
6,333
21,197
2,389
1,257
186,552
63,229
146,572
11,622
15.555
103,171
6,333
21,197
2,389
58,315
121,544
308,096
Unrestrlcted
funds
Restrlcted
fund8
Total
fund8
Prlor yoar
Staff costs - renumeration & oncosts
Stsff costs - other
Professional services - clinical superrfision
Project costs- satellite & crisis counselling
Office & Admin costs
Premises costs
IT costs
Governance costs
Other costs
Total expenditure on charitabla activities
103,401
11,741
10,038
15,074
5,316
19.998
5,511
2,472
491
41,172
144,573
11,741
10,038
107,836
5,316
19,998
5,511
2,472
491
307,976
92,762
133,934
Fees paid to the Charity's Independent Examiner for the independent examination of the
Charity's accounts were £800 (2024.. £800). No other fees were paid to them.
19

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
(continued)
6. Staff remuneration costs and ￿nsionS
2025
2024
Wages and salaries
Social security costs
Pension costs
Total staff costs
138,583
6,432
1,557
146,572
136,875
6,099
1,599
144,573
No employee received remuneration amounting to more than £60,000 in either year.
Total amount paid to key management personnel in the year was £81,016 (2024.. £78,792)
The average head count of staff employees in the year was 7 (2024: 7>.
The average FTE of staff employees in the year was 4 (2024.. 4)
The Charity operales a defined contribution pension scheme and the assets of the scheme
are held separately from those of the Charity in an independently administered fund. The
pension cost charge of £1,557 (2024: £1,599) were the contributions paid by the Charity to the
fund, of which £755 (2024: £712) related to members of key management personnel.
7. Trustee remuneration & related party transaction8
No remuneration directly or indirectly out of the funds of the Charity was paid or is payable for
the year to any trusiee or to any person or persons known to be connected with any of them.
No trustee or other person related to the Charity had any personal interest in any contract or
transaction entered into by the charity during the year. {2024 - nil).
Related parties donated £4,545 in the year (2024.. £875).
20

OFF THE RECORD (TWIGKENHAM) LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025,
(continued)
8. Debtors
2025
2024
Float with payroll provider
Accrued income
Accounts receivable
Total
12,600
15,621
2,850
31,071
12,100
12,761
11,218
36,079
9. Cash at bank and in hand
2025
2024
Short terrn deposits
Cash at bank
Total
20,637
118,285
138,922
40,000
7,300
47,300
10. Creditors: Amounts falling due within one yoar
2025
2024
Accounts payable
Other creditors
Deferred income
Total
12,006
12,949
69,970
94,925
418
1,163
1,581
11. Analysis of net assets
Unrestricted Restricted
funds
funds
Total
Current year
Current assets
Current liabilities
Total
178,456
82,295
96,161
51,722 230,178
12,630
94,925
39,092 135,253
Prior year
Current assets
Current liabilities
Total
107,565
1,163
106.402
33,099 140.664
418
1,581
32 681 139 083
21

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025
(Gontinued>
12. Movamants in funds
Current year
Blfwd at
11412024
Income Expenditure
Clfwd at
311312025
Restricted Funds
Barnes Fund
Integrated Care Services
Hampton Fund 1
Hampton Fund 2
Heathrow Community Trust
Sisters of The Holy Cross Church
Other small grants
12,608
16,708
29,520
24,850
24,000
10,377
19,500
3,000
127,955
(16,298)
(29,520)
(24,638)
(23,650)
(4,938)
(19,500)
3,000
(121,5441
13,018
6,000
14,073
6,212
14,423
5,439
32,681
39,092
Unrestricted Funds
106,402
177,958
{188,199)
96,161
Totsl Funds
139,083
305,913
309,743
135,253
Barneg Fund
Funding for 2 satellite counselling services in the Barnes district
Integratod Care Services
Statutory sector funding from SW London Integrated Care
serVi￿S, for engagement with the CAMHS SPA and accepting
referrals, providing a crisis counselling service at the OTR main
centrè and providing satellite counselling seNices in Whitton and
Hampton Hill
Hampton Fund I
Contribution to core salary cost8
Hampton Fund 2
Funding for 3 satellite counselling servlces In Hampton Hlll and
Teddington
Heathrow Community Trust
Funding towards a Monday crisis counselling ser￿iCe and online
counselling provision
Sisters of The Holy Cross
Church
Funding towards the cost of the Service Manager salary
Unrestricted funds include. an unrestricted grant of £56,100 from Richmond Foundation (formally known
as Richmond Parish Lands Charity) towards core costs., an unrestricted grant of £15,000 from BBC
Children in Need towards core costs" plus £16,400 gift-in-kind for donated premises at Church Street by
St. Mary's Church, Twickenham.
22

OFF THE RECORD (TWICKENHAM) LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" hlARCH 2025
(continued)
12. Movements in funds
Prior year
Blfwd at
11412023
Income
Expenditure
Clfwd at
311312024
Restricted Funds
Barnes Fund
Integrated Care Services 1
Hampton Fund 1
Hampton Fund 2
Integrated Care Services 2
8,723
64,572
15,800
(11,915)
(64,572)
(18,000)
(9.927)
(29,520)
12,608
24,000
24,000
29,520
6,000
14,073
73.295
93,320
(133,934)
32,681
Unrestricted Funds
168,759
119,641
(181,998)
106,402
Total Funds
242,054
212,961
315,932
139,083
Barnes Fund
Funding for 2 satellrte counselling services in the Bames area
Integrated Care Servlces 1 One-off statutory sector funding froTn SW London Integrated Care
Services, ft)r additional counselling in Kingston and Richmond
Hampton Fund I
Contribution to core salary costs
Hampton Fund 2
Funding for 3 satellrte couns811ing sarvices in Hampton, Hampton Hill
and Teddington
Integrated Care Services 2 Statutory sector funding from SW London Integrated Care Sep4ices,
for engagement with the CAMHS SPA and accepting referrals,
providing a crisis counselling service at the OTR main centre and
providing satellile counselling services in Whitton and Hampton Hill
Unrestricted funds include an unrestricted grant of £55,000 from Richmond Foundation (formally known
as Richmond Parish Lands Charity) towards core costs, plus £16,400 gift-in-kind for donated premises
at Church Street by St. Mary's Church, Twickenham.
23