2022-03-31-accounts - Heloa

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Trustees’ Annual Report for the period

Period start date 01/04/2021 Period end date 31/03/2022

Charity name: HELOA

Charity registration number: 1182953

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The object of the CIO is for the public benefit to advance the education of people within the United Kingdom in such ways as the charity trustees think fit, including (without limiting the generality of the foregoing) by: ●Promoting entry to higher education ●Supporting higher education providers in the provision of information and advice services to students (both current and potential) and their families ●Providing training and knowledge sharing opportunities for higher education providers
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	This year has seen some continued disruption due to the Covid-19 pandemic, followed by a gradual return to face- to-face training events, including running our first in- person national conference since 2019. The HELOA Exec team have continued to hold monthly virtual meetings to ensure continued support and information sharing on a frequent basis. The following training and knowledge sharing events were held during the period for HELOA members: ●Full in person 3-day National Conference, running in January 2022, which saw excellent engagement and was fully booked to capacity ●1 virtual Professional Development Conference (PDC) in April 2021, followed by an in person PDC in November 2021 ●1 virtual New Practitioners Conference (NPC), followed by an in person NPC in October 2021. Attendance at these grew from the virtual events in 2020, and we received 99% positive feedback

		●Our regional committees (of which there are 9 in total, based in the regions and nations of the UK), have continued to hold a mixture of virtual, physical and hybrid meetings, responding to the needs of their members locally. Attendance has continued to be buoyant, particularly at online group meetings. ●The Midlands, North East, Yorkshire and Humber groups have joined the North West & Northern Ireland and Scotland groups in running their own mentoring schemes, and all are proving to be well received, with plans to roll this out to all groups over the next financial year. Key strategic developments this year have been: ●Creating and beginning to implement our 2021-23 strategy, including reviewing our mission, aims and values statements ●Creating an Organisational Development Plan (ODP) and updating this regularly to ensure that objectives are on track to be achieved in a timely manner ●Beginning the process to welcome Associate Members to the charity following a vote at the 2021 AGM in January. This includes adapting our policies and processes to suit the new category of membership ●Redrafting of the HELOA Code of Conduct is underway ●Significant expansion of external partnerships, including a full communications plan and packages of opportunities created. Memorandums of Understanding with key partners such as The Student Room, SLC and UCAS have been reviewed and re-signed.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	All trustees have acted in accordance with the public benefit as set out in HELOA’s constitution and in line with the guidance issued by the Charity Commission.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Policy on grant making Para 1.38

Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Training We were delighted to be able to hold the HELOA National Conference in January 2022 at Carden Park. The conference was extremely popular, and we filled all available places. The programme was fully based on member suggestions. We received exceptionally positive feedback, despite the challenges Covid 19 was still presenting, and 99.1% of attendees rated the conference as ‘good’ or ‘excellent’, with 100% willing to attend future HELOA events. Prior to this, we also ran a mix of virtual and physical 1-day PDCs and NPCs throughout 2021, with virtual events in April and June, and physical events in October and November. Whilst attendance at our PDCs dropped overall, we did run an additional event in 2020. Attendance at NPCs overall rose significantly with the return to face-to- face, and we received 99% positive feedback. We will continue to review feedback and listen to members to review the balance of physical and virtual events, and will also investigate the possibility of hybrid event delivery, as requested by members. We have purchased a three-year HELOA membership to the CPD Certification Service, and all of our conferences either hold CPD accreditation or have accreditation in principle. This is a great addition to the HELOA training offer and the value we provide to our members. Groups & Membership Attendance at online group meetings has continued to be buoyant. Groups are adapting meetings to suit their areas, providing greater choice and flexibility for members going forward. This may involve hybrid meetings, or a mix of online and face-to-face meetings throughout the year. A guidance document for booking training for groups has been created,which combined with the training

spreadsheet, should make potential training opportunities
quick and simple to book. Each group has their own Google
Drive to allow ease of access for committee members.
Filling group committees has remained challenging in some
areas, but we continue to endeavour to fill all vacant
committee slots and have made good progress towards
having a full complement of group committees this year.
We are working on ways to track engagements, helping
Group Chairs to see which activities are well-received and
how members interact with group and national events. We
continue to collect feedback from members through our
membership survey.
Partnerships
Our commercial partnerships provide a robust income
stream, helping to subsidise training and networking
opportunities. Revenue through this avenue has increased
year-on-year, and we continue to engage key partners as
well as expanding the scope of partnerships we engage
with. There have also been substantial developments
within the UCAS Events Working Group and UCAS Product
Development Group. We have worked hard to engage
members and facilitate contribution and conversation
through initiatives to discuss priority issues within the
sector, including member-led consultation on responses to
PQA.
Communications
This has proved to be a challenging year for
communications, with the team going through numerous
personnel changes. However, there have still been many
key achievements:
● A new HELOA Bulletin was launched, redesigning
HELOA’s main member communication, with
shorter and sharper content. Testing has been
carried out to see when members engage most
with content to inform best send times.
● The brand refresh has continued to ensure a
consistent look and feel.
● HELOA blogs have been increasingly used to
highlight the memberships’ expertise, with the
format allowing members and external bodies to
access whenever relevant.
● We have continued to share additional
opportunities, best practice, engagement and
updates through social media accounts. More
content has also been shared on the YouTube
channel, particularly whilst training opportunities
were reduced.
● The HELOA website has had updates including
embedded forms for training events; new links to
documents; enhanced web presence for both the
AGM and National Conference; and more regular
updates to the document library.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	We have begun to implement our 2021-23 strategy and reviewed our mission, aims and values statements. Our Organisational Development Plan has been created and updated to ensure that objectives are on track to be achieved in a timelymanner and this is reviewedquarterly.
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	There has been an inevitable reduction of income this year due to it not being possible to return to the delivery of face-to-face training events until October 2021. This has been mitigated by restrictions on in-person meetings and related expenses until September 2021. Despite the rising operating costs, there has been no increase in membership subscription fees since 2016, and this will continue in 2022. We have maintained our operating surplus at £16,301 and generated a further budget surplus of £34,000 this year. This can be attributed to restrictions on in-person meetings for the majority of the year, which led to an under-spend of both group budgets and reduced UKC travel expenses. The proposed budget for 2022/23 projects a deficit of £15,000 in income against expenditure, which will be mitigated against by reinvesting surplus funds in order to cover operating costs. A full and comprehensive audit of our accounts was undertaken by ICA accredited accountants (Bick Accountants Ltd, reg 6846992) who found no reportable errors or risks. The organisation continues to have three dedicated finance roles (a Vice Chair(and trustee), and two managers) related to monitoring and processing the charity's finances, with additional support if needed provided by the charity's central office. The Vice Chair (Finance) also produces an annual report which is verified by our UK committee and presented at our AGM for scrutiny and acceptance. The income that is received is mainly via membership fees and through a series of managed external partnerships and sponsorship opportunities related to aforementioned CPD events and communications. All income is spent on ensuring the charity can meet its charitable objectives in supporting our members’ training and development, and investing in a supportive and compliant central office. 2021/22 Total Income: £226,085 Total Expenditure: £209,784 If further details are required we are happy to share our annual reports detailing our income and expenditure.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	We maintain minimum reserves of approximately £80,000 which is necessary to maintain our cash-flow. As we are not able to gain credit, it is crucial that we ensure that we retain sufficient funds to cover expenses in advance of

		receiving associated income; for example we cover all costs associated with our training and national conferences in advance of receiving payment from delegates. The reserves are also necessary as a contingency in case of unforeseen reduction in income due to the suspension of training conferences, for example the COVID-19 pandemic. A further surplus of £44,735 was generated over the course of the last two financial years due to continued mitigations as the effects of the pandemic continued to impact restricting events in 2021. This will be reinvested into the charity and its members.
Amount of reserves held	Para 1.22	£124,735
Reasons for holding zero reserves	Para 1.22	Does not apply
Details of fund materially in deficit	Para 1.24	Does not apply
Explanation of any uncertainties about the charity continuing as a goingconcern	Para 1.23	There are no uncertainties as the charity remains in a strong and stable financial position.

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed,royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association,CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	All trustees are elected by the charity’s membership. Those standing for election are HELOA members and votes are cast by the primary contact for each member institution.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charityname	HELOA
Other name the charity uses	N/A
Registered charitynumber	1182953
Charity’s principal address	HELOA Office Edge Hill University St Helen’s Road Ormskirk Lancashire L39 4QP

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
Jonathan Atkinson	UK Chair		Institutional membership for all
Andy Coterill	UK Vice-Chair (Communications)
Michelle Terrell	UK Vice-Chair (Finance)	March 2021 - March 2022
Fiona Curry	UK Vice-Chair (Finance)	February 2022 - March 2022
Joanna Marchant	UK Vice-Chair (Governance & Policy)	March 2021 - October 2021
Kate Filimon-Rice	UK Vice-Chair (Governance & Policy)	October 2021 - March 2022
Amanda Kenningley	UK Vice-Chair (Group Development)
Andrew Cooper	UK Vice-Chair (Membership and Administration)	June 2021 - March 2022
Steven Walsh	UK Vice-Chair (Membership and Administration)	March 2021 - June 2021
Jack Clare	UK Vice-Chair (Partnerships)
Reena Kaur	UK Vice-Chair (Training)
Stephanie Jong	Anglia Chair
Grant Cullen	Scotland Chair
Ashleigh Hope	London Chair
Emily Day	Midlands Chair	February 2022 - March 2022
Dylan Cozens	Midlands Chair	March 2021 - February 2022
Jennifer Barton	North East Chair
Chris Mullen	North West and Northern Ireland Chair
Rebecca Oliver	South West Chair	March 2021 - March 2022
Charlie Smith	South West Chair	March 2022
Steph Coogans	South East Chair
Rebecca Oliver	South West Chair
Andy Jackson	Wales Chair/Cadeirydd Cymru

Corporate trustees – names of the directors at the date the report was approved

Director name Does not apply

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
Does not apply

Funds held as custodian trustees on behalf of others

Description of the assets held in Does not apply this capacity

Name and objects of the charity Does not apply on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe Does not apply custody and segregation of such assets from the charity’s own assets

Additional information (optional) Type of adviser Name Address	Additional information (optional) Type of adviser Name Address	Additional information (optional) Type of adviser Name Address




Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

The trustees declare that they have approved the trustees report above. Signed on behalf of the

charity’s trustees


Full name(s)	Position	Signature(s)
Jonathan Atkinson	UK Chair
Kate Filimon-Rice	UK Vice Chair (Governance & Policy)

Date

30/01/2023

HEL@A HELOA Flnanclal Statemonts For the year ended 31 March 2022

HELOA Contents pag• HEL@A Page Adminislralion infoThation Trustees Report Audit Report 6-8 Slalement of Financial Activities Balance Sheet 10 Notes to the accounts 11-13

HELOA Gonernl Infomiatlon For the yoar ended 31 March 2022 HEL@A Charlty reglslratlon number 1182953 Company nUMr CE017172 Trustee8 F Curry R Kaur A C¢)oper A Cotterill J Clare K Filimon A Kenningley S Jong A Hope EDay J Barton C Mullen C Fraser S Coogans C Smith A Jackson Vice Chair (Finance) Vice Chair ITrainingl Vice Chair (Memberships & Admin) Vice Chair (Comms) Vice Chair (Partnerships) Vice Chair (Governance & Policy) Vice Chair (Group Developmenll Anglia Group Chair London Group Chair Midlands Group Chair North East Group Chair North West & Nl Group Chair Scotland Group Chair South East Group Chair South West Group Chair Wales Group Chair Chalr J Atklnson Rogbtered Offlco Edge Hill University St. Helens Road Ormskirk L39 4QP Auditor Bk Accountants Ltd 52 Longbrook Street Exeter EX4 6AH Bank Barclays Bank UK PLC 1 Churchill Place London E14 5HP Page 1

HELOA Trustees Roport For the year ended 31 March 2022 The Trustees present their report and audrted financial statements of the charity for the year ended 31 March 2022. The Iruslees have adopted the provisions of the Ststement of Recornmended Practice ISORPI "Accounting and Reporting by Charib'es In preparing the annual report and financial ststements of the charity. HEL@A The financial statements have been prepared in accordance wth the accounting policies set out in notes to the accounts and compty with the charitys governing doeumenl, the Charities Act 2011 and Accounts'ng and Reporting by Charities., Statement of Recommended Practice applicable to charities preparing their ac¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. Charity registration number Company number 1182953 CE017172 Prlnclple office Edge Hill University Sl. Helens Road Ormskirk L39 4QP Trustees of the Charlty The trustees who have served during the year and since the year end were as follows.. J Atkinson - Chair M Terrell Fcury R Kaur S Walsh A Cooper A Cotterill J Clare J Marchant K Filimon A Kenningley S Jong A Hope D Cozens EDay J Barton C Mullen G Cullen C Fraser S Coogans R Oliver C Smith A Jackson Chair Vice Chair (Finance) Vice Chair (Finance) Vice Chair ITraining} Vice Chair (Memberships & Admin) Resigned June 2021 Vice Chaif (Memberships & Admin) Appointed June 2021 Vice Chair (Comms) Vice Chair (Partnerships) Vice Chair (Governance & Policy) Resigned October 2021 Vice Chair (Governance & Policy) Appointed October 2021 Vice Chair (Group Development) Anglia Group Chair London Group Chair Midlands Group Chair Midlands Group Chair North East Group Chair North West & Nl Group Chair Scotland Group Chair Scotland Group Chair South East Group Chair South West Group Chair South West Group Chair Wales Group Chair Resigned Febwary 2022 Appointed February 2022 Appointed April 2021 Resigned February 2022 Appointed February 2022 Resigned April 2022 Apointed July 2022 Re-elected March 2022 Resigned April 2022 Appointed March 2022 Page 2

HEL@A Objeetlves •nd a¢tivities HELOA'S main purpose is lo support prospective students to access higher education, thereby advancing education in all subjects offered al dege level. HELOA provides training and development opportunities to ils higher education institution members and, through ils events and newsletter, act as a netsvork for sharing best practice. Mlsslon We are a professional Hber Education associatson, providing a public servrce by.. . Supporting our members to help students make informed decisions., Finding opportunities lo enable our members lo develop in their careers., Provide meaningful partnerships beeen sector levant bodies and our meMr5., Representing the values of HELOA lo a wider audience. Vlsion HELOA is a professional and engaged advocate for higher education. We enhance how higher education providers support potential stLkdents lo make informed decisions about their futures. We support our members in providing access lo high-quality infomiab'on and advice services. HELOA works collaboratively lo share best practice amongst members and provides opportunities lo develop new skills. Values 1. Every potential huher education student has the right lo make informed decisions about their future. 2. Higher education providers must support students frorn all backgrounds to access the right education and career pathway for them. 3. Our members are key stakeholders in infomiing potential students and their supporters about higher education options. 4. We are a democratic member-led charity. with a commitment to engaging our membership through neOrk of UK wide events, communications, and geographical groups. 5. We collatx)rate to share best practice in student information and advice services. Publlc beneflt statement The Iruslees have had regard to the Charity Commissions guidance on public benefit. Main activities undertaken to further the charity's purposes for the public benefit.. Provide sector-leading training and best-practiee sharing opportunib'es for our members.. Work with third-party organisats'ons lo develop meaningful partnerships. Strate icR8 Achievements and Performance strategic priorities 2021 to 2023 1. Strengthen the stability of HELOA to ensure the delivery of ¢h8rilable objectives. 2. Maintain and grow meaningful partner$hlps with Ihird-party organisations at nats'onal and group level. 3. Continue to provide sector-leading training, beSt-practI sharing and nefvrkIng opportunities for our members. 4. Engage with and learn from our membership lo improve our relevance and purpose. 5. Raise the profile of HELOA'S work and that of our members internally and extemalty. Update on Strategic priorib'es.. 1. The UK Executive along with the office and UKC review the ODP at regular intervals to track progress against our Current strategy and projects. The strategic aims are RAG rated annually. We review the risk register annually to ensure we are aware of and Can miligale against any risks lo the organisalion. 2. The partnerships framework was revEwed to ensure it's frt for purpose. wth feedback collated from UKC and members to identty new potential partners. 3. 2021-22 saw 8 return of training events in person and the return of the Nabonal Conference. 4. A membership tracker was created to begin to identify more granular engagement by rnemr and group level, and a survey distributed to learn fiom feedback. 5. A fvll review of the communications strategy has tsken place with a new bulletin, blog and communications calendar. The chair and members of the executlV8 regularly attend consultation and advisory boards and the chair remains a permanent member of the UCAS Council. ort Page 3

HEL@A Financial Review This year has continued to be a challenging period for everyone. In the fa¢e of the COV-19 pandemic. the HELOA Finance team has continued lo review our financial position. There has been an ir¢evilable reduction of income this year due to it not being possible lo ffturn to the delivery of face-to-face training ever7ts until October 2021. This h8s,' however, been mitigated by reslriclions on in-person meetings, and related expenses, until September 2021. Despite the rising operab.ng costs of the association, there has been no increase to the membership subscription fees since 2016. Nevertheless, rt is recognised that the Covid-19 pandemic has had a considerable financial impact on member institutions and consequently many are facing reduced budgets for CPD. Conversely, despite a reduced income for the past tsvo years, as a result of the cosl-saving mitigations put into place, we have m8inlained our operating surplus at £16.301 and generated a further budget surplus of £34,000.00 this year. This can be attributed to restriction5 on in-person meeb'ngs for the maionty of the year which led to an under-spend of both group budgets and reduced UKC travel expenses. In view of the above, it was agreed at the AGM In January 2022 that there would be no increase to membership subscription fees or fees for attending training events, including Nalior¢al Conference, for the financial year 202212023. The proposed budget for 202212023 takes this into account and projects a deficrt of £15.000.00 in income against expendf(Lsre, which wtll be mitigated against by re-investing surplus funds in order to cover operating costs. Expenditure for 2022123 15 expected, subject lo government s1ctionS continuing to permrt the delivery of face-lo-face activities, to be similar to previous pre-pandemic years. Although the UK Committee has adapted well to meeb'ng virtually during the pandemic, we do recognise the nefils of meeb'ng in-person, and as such held our first hybrid meeting at Edge Hill University in September 2021. Nevertheless, in older to reduce committee expenses, face-lo-face meetings will be reduced lo per year, with the remainder taking place virtually. Working Groups and Regional Group committees will also be encouraged to meet virtually as far as possible. It should be noted that in order lo ensure a stable ffinancial situation for the coming years, and to enable investment in the continued development of our training proviston and further projects going forward, it is likely lo be necessary lo review the cost of both membership subscriptions and training event fees for 202312024, and proposals will be brought to the AGM in January 2023. Rgsgrvos Policy HELOA carries a minimum reserves level of approximalety £80,000. This is required in order lo manage our outgoings, for example, the Nab"onal Conference has to be paid for a month before the event takes place and we do not receive the income from invoicing members for attending the event until sometime afterwards. Structure, Governance and Managemont The Chanty is a Charitsble Incorporated Organisation ICIOI w7th an association goveming document. This was registered in England and Wales on 12 April 2019. The HELOA trustees comprise the UK Execltlive Committee Ichair and 7 Vice Chairs) and the Chairs of the nine HELOA Regional groups. Each post has a term of three years. When a F)osI becomes vacant, the membership are invited to sland for electson lo post. Member Institutions receive a copy of the supporting statement from each candidate and the primary contact from each member institution is invited to vote on behalf of their institutson. Page 4

HEL@A TfUSto0s Responslbllltlos The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordan with applicable law and United Kingdom Accounts'ng Standards (United lQ'ngdom Generally A¢cepted Accounting Practice). The law applicable lo charities in England and Wales requires the trustees lo prepare the financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements. the trustees are required to.. Select suitable accounting polic$ and then appty them consistenY', obseNe the methods and principles in the Charities SORP 2019 IFRS 1021., make juégements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements., prepare the financial stslemenls on the going concem basis unless il is inappropriate to presume that the charity will continue in operatson. The trustees are responsible for keeping prop8r accounting records that disclose wth reasonable accuracy al any lime the financial position of the charity and enable them to ensure that the financial statements comply with the Charib'es Act 2011, the Charrties (Accounts and Reports) Regulations 2008. and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence IOT taking reasonable Steps for the pventIOn and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial infomialion included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. J Atkinson- Chair Date.. 22 November 2022 Page S

Independgnt Auditotrs Report to tho Trustees of HELOA Opinion We have audited the financial statements of HELOA (the 'charity'l for the year ended 31 March 2022 which comprise Statement of Financial Aclivib'es, Baiance Sheet and 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 Stsndard applicable in the UK and Republic of Ireland Iunited kn"ngdom Generally Accepted Accounting Practi1. In our opinion the financial statements.. ' give a true and fair view of the stale of the charity's affairs as at 31 March 2022. and of its incoming resources and application of resoufces. for the year then ended., . have been properly prepared in a¢cordan¢e with United lQ'ngdom Generally kcepted Accounting Practice., and have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with Intemalional Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilits'es for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements Ihat are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other ethic81 responsibilities in accordance with these requiffmenls. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclu81ons relatlng to going concern We have nothing to reFrt in tespe¢l of the following matters in relation lo which the ISAS IUKI require us to rewrt to you where. . the trustees. use of the going concem basis of accounting in the preparation of the financial statements is not appropriate., or • the trustees have not disclosed in the financial stslements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least e1ve months from the dale when the financial stslemenls are authorised for issue. Other information The trustees are responsible for the other infomialion. The other information comprises the information included in the trustees, annual report. other than the ffnancial statements and our audilorfs report thereon. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infomiats'on and. in doing so, consider whether the other information is materially in¢onsistenl with the financial ststemenls or our knowledge obtained in the audrt or othetwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstslemenl in the financial statements or a material misstatement of the other informab'on. If, based on the work we have performed. we collclude that there is a material misststement of this other infomiats'on, we are required to reFX)rt that fact. We have nothing to report in this regard. Page 6

Matters on which we are requirgd to report by exception We have nothing to report in respect of the following matters in felation 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 wth the twstees, reFX)rt', or ' sufficient accounting records have not been kepL or . the financial statements are not in agreement with the accounting records,. or • we have not received all the information and explanab'ons we require for our audit. Responsibillties of trustees As explained more fully in the trustees, responsibilities Ststement set out on page 5, the trustees are responsible for the preparation of financial slalements which give a true and fair view, and for such internal ¢ontrol as the Iruslees determine is necessary lo enable the preparation of financial statements that are free from material misststemenL whether due to fraud or error. In preparing the financial statements. the tru51ees are responsible for assessing the charity's ability to continu8 as a going eoncern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or lo cease operations, or have no realistic altemalive but to do $0. Auditor's rosponslbllltles for the audlt of the flnonclal statements We have been appointed as auditor under section 145 of the Charibes Act 2011 and report in accordance with regulats'ons made under section 154 of that kt. Our obj'ectives are lo obtain reasonable assurance about whether the financial ststements a$ a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes Oltr opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will 81ways delect a material misstatement when Il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. Irregularlles, including fraud, are instances of non-compliance with laws and requlalions. We design procedures in line with our responsibilite$, outlined above. lo detect material misstatements In respect of irregularitues, including fraud. The extent lo which our procedu$ are capable of detecting irreguLarities, including fraud is detailed below.. 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 mis51atemenl 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 Irans8etion$ reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk 1$ also greater regarding irregularitess occuring due to fraud rather than error, as fraud involves intentional concealment. forgery, collusion, omission or misrepresentation. A further descnption of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. www.fr¢.org.uklaudilorsTesp3nsibililies. This description forms part of our auditor's report. Page 7

Use of our report This report is made solely to the charitys trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports} Regulats'ons 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state lo them in an auditols 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 charity and the charity's Irustees as a body. for our audit work, for thLS Teport. or for the opinions we have formed. n Bi¢k FCCA For and on behalf ol Bick Accountants Ltd Chartered Accountants 52 Longbrook Street EXETER EX4 6AH Date.. 24 November 2022 Page 8

HELOA Stalemont of Flnanclal A¢tlvitlg8 For the year ended 31 Marth 2022 HEL@A 2022 2021 Unre8tri¢t•d R•stricted funds funds Total Total INCOME Note SUBSCRIPTIONS 89.093 89,093 86,357 ANNUAL CONFERENCE 93,337 93,337 450 TRAINING COURSES New Practitioners & PD 22,590 22,590 11,320 MISCELLANEOUS Bank Interest Miscellaneous 33 PARTNERSHIPS 21,065 21,065 4,050 TOTAL INCOME 226,085 226,085 102,210 EXPENDITURE UK COMMIThEE Travel and Subsistence 10,340 10.340 957 HELOA OFFICE Operating Costs Depre¢iation 58,303 575 58,303 575 61,363 580 ANNUAL CONFERENCE 116.029 116,029 2,806 TRAINING COURSES 14,179 14,179 698 GROUP SUPPORT 2,476 2.476 3,315 MISCELLANEOUS Audit Fee Legal and professional Bank charges Other Bad debts 2.100 2,400 92 3.120 170 2.100 2.400 92 3.120 170 2,040 2,340 59 700 TOTAL EXPENDITURE 209,784 - 209,784 74,857 Net Income lor the year 16 301 Totsl funds brought forward 108,434 108,434 81,081 Total funds carrled forward 124 735 124 735 108434 Page 9

HELOA Balance Sheot For the year ended 31 Mar¢h 2022 HEL@A 2022 2021 Note Flxed assets Tangible asset5 579 Current assets Trade debtors Prepayments and accrued income Cash al bank 16,782 3,399 11,161 107.380 121,940 126,466 143,248 Creditors: Amounts falling due wrthin one year 9 18,517 14.085 Not ¢urr•nt assots 124,731 107,855 Ngt assets 124 735 108 434 Ropresented by Unrestricted funds Restricted fvnds Total funds of the Charity 124,735 108,434 124 735 108434 Approved by the Trustees on 22 November 2022 and SIgr on their behaK by J Atkinson, Chair F Curry, VI-Chair (Finar) Page 10

HELOA Notes to the accounts For tho yoar gndod 31 March 2022 HEL@A 1) Summary of $ignlfi¢ant accountlng pollcl•$ al Basis of proparatlon The financial statements have been prepared in accordance with the Charities SORP FRS 102 applicable lo charities preparing their accounts in accordance with FRS 102, the Financial Reporting Standard applieable in the UK and Republic of Ireland, the Companies Ad 2006 and UK Generally Accept9d Praclu as it applies from 1 January 2019. The Charty meets the definition of 8 public benefit entity under FRS 102. Assets and liabilities are inits'ally recognised at historical cost or transaction value unless olhewse staled in the relevant aGcountsng policy note. The financial stalements are presented in rrt)vnd sleding 1£) and rounded lo the nearest pound 1£). bl Incom9 rgcognltion Income is recognised in the Statement of Financial Activities ISOFAI when the charity becomes entitled to the resources, il is more likely than not that the trustees will receive the resources, and the monetary value can be measured with sufficient reliability. cl Exponditur• rKognitlon All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the Settlement wll be required and the amount of the obligation can be measured reliably. d} Tangiblo flx•d assets Tangible fixed assets are slated at cost less aceumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable lo making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost. less estimated residual value, of each asset on a systematic basis over its expected useful lrfe as follows. Computer equipment- 33.3% straight line method g} Dgbtors and crodltors recelvablpayablè wlthSn one ygar Debtors and creditors wlh no slated interest rale and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recogni5ed in expgnditure. fj Golng concorn The financial statements have been prepared on a going concem basis as the trustees believe that no material uncertainties exi51. The trustees have considered the level of funds held and the expected level of incom8 and expenditure for 12 months from aulhorising these financial ststemenl. The budgeted income and expenditure is sufficient with the level of reserves for the chaiity lo be able lo contlnue as a going concern. Page 11

HELOA Notos to the accounts For the yè•ronded 31 March 2022 HEL@A 2) Incomlng rnsourc•s 2022 2021 Subscriptions Annual Conference Training Courses- New Pracbtioners & Professional Development Other Partnerships Total income before investments 89,093 93,337 22.590 86,357 450 11.320 33 4,050 102 210 21,065 226 085 31 Investment incomo 2022 2021 Bank interest 4) Audltors remunorallon 2022 2021 Nor¢-statutory audrt Other financial services Sofbvare support 2,100 2,100 300 2,040 300 5) Trustse remuneratlon No trustees were paid any remunefatson or benefits from employment diredy or through a related enty'ty during the year. 61 Trustee expenses Expenses tolalling £4.911 were incurred by 23 Trustees and imbursed during the year12021 £nill. The majority of these expenses related to the reimbursement of travel, sub51sten and stationery costs. 71 Tanglble Ilxed assets Computer equipment Total Cost Al 1 April 2021 Addrtions Al 31 March 2022 Dgprociation Al 1 April 2021 Charge for the year At 31 March 2022 Net Book Valuo At 31 March 2022 At 31 March 2021 1738 1738 1738 1738 1159 575 1734 1159 575 1734 579 579 Page12

HELOA Notes to the accounts For the year ended 31 March 2022 HEL@A 81 Dobtors and prepayments 2022 2021 Debtors Prepayments A¢¢rued Income 16,782 3.399 10,000 1,161 9) CdItO. Amounts falling dug wlthln one year 2022 2021 Accounts payable Accruals 420 18,097 14,080 10) Related party transactlons There were no related paty transaebon$ during the year. other than trustee expenses, disclosed in note 612021- £nil) Page 13

HEL@A HELOA Flnanclal Statemonts For the year ended 31 March 2022

HELOA Contents pag• HEL@A Page Adminislralion infoThation Trustees Report Audit Report 6-8 Slalement of Financial Activities Balance Sheet 10 Notes to the accounts 11-13