HEL@A
HELOA
Financial Statements
For tho year ended 31 March 202S

HELOA
Contents page
HEL@A
Page
Adminislralion information
Trustees Report
24
Audit Report
Statement of Financial Activities
10
Balance Sheet
11
Notes to the accounts
12-14

HELOA
General Infomiation
For the year ended 31 March 2025
HEL@A
Charity registration numbe England and Wales
Scotland
1182953
SC050285
Company number
CE017172
Trustees
C Sheridan
Vice Chair {Finanacel
EDay
Vice Chair ITrainingl
A Whitham
Vice Chair {Membershi￿ & Admin)
H Goodwin
Vice Chair (Comms)
R Cuccia
VI￿ Chair (Partnerships)
A Slater-M¢Gill
Vice Chair (Governants & Policy)
G Green
Vice Chair (Group Development)
L Nottingham
Anglia Group Chair
R Pickering
London Group Chair
B Williams
Midlands Group Chair
D Melcalfe
North East Group Chair
E Collins (Nee Lloyd-Davies North West & Nl Group Chair
V Bannerman
Scotland Group Chair
R Jackson
South East Group Chair
J Lewis
South West Group ChaiT
B Kibble-smith
Wales Group Chair
Chair
S Littlehales Iformerty R Kaurl
Reglstered Offlce
Edge Hill University
Si. Helens Road
Omiskirk
L39 4QP
Audltor
Bick Accountants Ltd
52 Longbrook Street
Exeter
EX4 6AH
Bank
Barclays Bank UK PLC
1 Churchill Place
London
E14 5HP
Page 1

HELOA
Trustees Report
For the year ended 31 Mar¢h 2025
The Trustees present their report and audited financial statements of the charity for the year ended
31 March 2025. The Iruslees have adopted the provisions of the Statement of Recommended
Practice {SORPI "Accounting and Reporting by Charities" in preparing the annual Teport and financial
statements of the ¢harity.
HEL@A
The financial statements have been p￿Pared in accordance with the accounting policies sel out in
notes to the accounts and comply with the charity's governing document, the Charitses Act 2011 and
Accounts'ng and Reporting by Charities.. Statement of Recommended Practice applicable lo charf(ies
preparing their accounts in accordance with the Financial Reportin9 Standard applicable in the UK
and Republic of Ireland published in October 2019.
Chority registration number
England and Wales
Scotland
1182953
SC050285
Company number
Prlnclpal offlce
CEO17172
Edge Hill University
st Helens Road
Omiskirk
L39 4QP
Trustees of the ¢hority
The trustees who have served during the year and since the year end were as follows..
Chair
Vice Chair (Finance)
S Littlehales {formerty R Kaur}
F Curry
Resigned February 2025
C Sheridan
Apoinled July 2025
Vice Chair (Training)
EDay
Vice Chair (Memberships & Admin) A Cooper
A Whilham
Vice Chair (Comms)
H Goodwin
Vice Chair (Partnerships)
R Cu¢cia
Vice Chair {Goveinance & Policy) A Slaler-McGill
Vice Chair {Group Development) A Jackson
G Green
S Jong
C Sheridan
Resigned July 2024
Appointed July 2024
Resigned March 2025
Appointed March 2025
Resigned November 2024
Appointed November 2024
Resigned July 2025
Appointed July 2025
Resigned May 2025
Appointed May 2025
Anglia Group Chair
L Nottingham
G Green
R Pickering
B Williams
K 81emings
Resigned March 2025
D Melcalfe
Appointed March 2025
E Collins INee Lloyd-Daviesl
C Fraser
Resigned June 2024
V Bannerman
Appointed June 2024
S Coogans
Resigned December 2024
R Jackson
Appointed January 2025
C Smith
Resigned June 2025
J Lewis
Appointed July 2025
L William$
Resigned November 2024
B Kibble-smilh
Appointed November 2024
London Group Chair
Midlands Group Chair
North East Group Chair
North Wesl & Nl Group Chair
Scotland Group Chair
South East Group Chair
South West Group Chair
Wales Group Chair
Page 2

HEL@A
Objgctivgs and actlvltle6
HELOA'S main purpose is lo support prospective students lo access higher education, thereby advancing
education in all subjects offered al degree level. HELOA provides training and development opportunities lo
ils higher education instibjtion members and. through ils events and newsletter, act as a ne￿ork for sharing
best practice.
Mls$ion
We are 8 professional Higher Educatson association, providing a public service by..
Supporting our members to help students make informed decisions",
Finding opportunities lo enable our members lo develop in their careers.,
Provide meaningful partnerships be￿een sector relevant bodies and our members..
Representing the values of HELOA to a wider audience.
Vision
HELOA is a professional and engaged advocate for higher education. We enhance how higher education
providers support potential students to make informed decisions about their futures. We support our
members in providing access to high-quality information and advice servI￿s. HELOA works collaboratively to
share best practice amongst members and provides opportunities to develop new skills.
Valugs
1. Every potential higher education student has the right lo make informed decisions about their future.
2. Higher education providers must laclNely} support students from all backgrounds to access the right
education and career pathway for them
3. Our members are key stakeholders in infomiing potenty'al students and their supporters aboLrt higher
education options.
4. We are a democrats'c member-led charity, with a Gommilment to engaging our membership through
ne￿Ork of UK wide events, communications, and geographical groups.
5. We collat)orate to share best Pfacti* in sludenl information and advice services.
6. HELOA commits to being more sustainable in the various areas of our work and consider our impact as
an association in the sector.
7. We are an inclusive charity, providing equal opportunities and embrace diversity in all aspects of our
work.
Publlc benefit $tatoment
The Iruslees have had regard lo the Charity Commissions guidance on public benefit.
Main activities undertaken to further the charitys purposes for the public beneff(
Provide seclor-leading training and be51-practice sharing opportunities for our members,.
Work with third-party organisalions lo develop meaningfvl partnerships.
Strate
icRe
Achievements and Perfomian¢e
Be￿en now and 2026 we will..
1. Understand the growth of HELOA and strength8n our Stabil￿ to ensure the delivery of charitable
objectives.
2. Maintain and grow meaningful partnerships with third-party organisations at national level and idents'fy
more group-level partnerships.
3. Continue to provide sector-leading training, best-practice sharing and networking opportunits'es for our
members that are accessible and infom)alive.
4. Engage with, understand, and learn from our members to improve our relevan￿ and purpose.
5. Further raise the profile of HELOA'S work and that of our members intemally and externally.
Page 3

HEL@A
Update8 on Strateg1¢ Prlorities
1. Since the approval of our Current strategy, each of the HELOA areas diligenlly tracks against team
fTTretrics at each quarterly committee meeting. Each team considers our engagement with members and
are RAG rates strategic targets once per year. The HELOA Office link signif￿ntlY to ea¢h strategic
objective and have created an office ￿Sponsibl11t1es document allowng for an overarching overview of
priorities and in the last quarter of this financial year were made full time to refiecl the necessity of their
input to meeting our strategic priorities. We review our risk register annually to ensure we are aware of
and can mitr'gale risks to the organisalion and this year we are conscious of the pressures on the wider
Higher Education sector and its impact on our members. Tracking our membership engagement has
been a big project over the past few years to identify which areas of HELOA are the most beneficial and
how we can further target events or communications to further engage our wide membership.
2. In the past year, as well as maintsining a wide range of National level Partnerships, we have made
significant strtdes to more group-level Partnerships especially in the Scotland and Wales nations where
8¢cess to Higher Education and engagement varies in comparison lo the England counterparts. Over
20 drfferent partnership$ were represented as part of our National Conference varying from our
strategic level partners such as UCAS, to our supporters such as Save the Student who delivered
closing keynote on the cost of living. The team consistently reviews partnerships to ensure they are in
line with membership expectations and regularty meet with prospective extemal partners to explore new
opportunities.
3. In 2024-25. the team consistently delivered all planned conferences and training events wth the
National Conference for 2024 being one of the most popular in history, filling all full delegate places
within 4 weeks of opening. However, the overall year was not wilhoul minor challenges due to budget
and e05t restraints being seen across the Higher Education sector. The team have adjusted plans
accordingly and are assessing plans to ensure successful events across the final year of our eurrent
strategy.
4. In the final quarter of the financial year, we conducted our biennial Membership survey which saw over
230 responses. Over 950k of those who responded agreed that they gel value from their HELOA
membership and members stated that ne￿rking, besl practice and training are the main benefrts.
The￿ were specific questions for each area of HELOA such as training, communications and groups
and Vice Chairs have been tasked wth tsking away feedback and individual responses lo consider how
they can improve specific areas and outputs for members over the next financial year.
S. Our communications team has been working hard over the past year to fftise our inlemal and external
profile with members and stakeholders. We have seen rises in our social profiles, particularly Linkedln
with a follower count up by 45%, with a 13.8Yo average post engagement rate (well above the education
sector average of 1.8°fil. On Inslagram we have continued utilising this account by increasing video
content for member feedback at events and on a member facing group on F8￿boOk we have 32% of
HELOA members actively participating in this group aeross the year, using the plattorm lo connect and
share best practices.
Flnan¢lal Revl•w
Overvlow of the year
We started the financial year with our reseNes intact.
Membgrnhlp foes
In October 2023, the trustees voted to increase membership fees effective from September 2024
membership renewals by 25% rounded to the nearest wund, wlh increases in line with CPI thereafter. This
was presented to the membetship al the January 2024 AGM and accepted. Whilst we saw a slight decrease
in membership due to financial conslrainls in the Higher Education sector, due lo our CPI Inc￿8$eS we have
remained in line with our forecasted income and conducted a membership survey to ensure costs are in line
with member value.
This inflationary increase was reflected in the proposed 2025126 budget that was accepted at AGM, to
$uslain ne¢e5sary reserves for upfront costs of Conference, in addition to investing in all other areas of
HELOA.
Page 4

HEL@A
Staffing costs
In October 2023, the hours of the Office Assistant were increased to ensure that procedural finance activbties
such as invoicing. chasing outstanding payments and consolidating payments in Sage were completed in a
'mely manner. removing the need for one of the Finance Manager roles. This increase was budgeted into
the 2024125 budget and was a successful change to workload. Following our annual Risk Register review,
near the end of the 202412025 financial year, the trustees reflected on the importan¢e of consistent Office
Support and after the newly elected VC Finance was unable to lake up the post due lo health issues there
was a concern about risks of core business during a gap bel￿een the prior VC Finance stepping down from
post and appointment of a new successor. In January 2025, it was decided that unspent forecasted budget
could be ulilised to increase the hours of the Office Manager from 0.8 10 1.0 FTE and the Office A5SiStant
from 0.6 10 1.0 FTE from wlc 3rd February 2025. This increase in hours has been allocated across all areas
of the charity, and allowed additional c8paeity for any unforeseen workload that may arise. The increased full
time equivalent hours have been budgeted into the 202512026 budget and will be reviewed in October 2025.
UKC
The UKC were allocated a reduced budget to the previous financial year, and were able to ¢ontrnue with tsvo
in person meeb'ngs for 2024125 including an executive committee planning meeting the day befoie the UKC
meeting in December, under budget. This was possible due to additional costs'ng exercises taking place to
determine reduced use of funds before confirming meeting locations. The remaining budget was used to host
an addib'onal in-person Iruslee meeting lo discuss the future proposed structure of HELOA, whi¢h is due for
an AGM email vole Summer 2025. The final underspend was used lo increase the office staff hours lo full-
lime for a month period ahead of the new financial year, where these hours have been budgeted. We will
be further reducing the budget for UKC in 2025126 to refiect the need lo maximise funds available lo
subsidise value for money for our training events and membership, while a¢tual costs of providing HELOA
events and support rise.
Tralning ovonts
2024125 was a challenging year for the sector financially, and this is reflected in the booking numbers for
National Training events and the loss made overall. Whilst booking numbers were decreased, 8$ we had
financially committed to ¢ontra¢l$ a few years prior, the VC {Trainingl worked closely with the VC (Finance)
and wider executive team lo minimise losses as much as possible. Where possible, the team aimed to
reinvest into the membership and offered free pla￿S al events to engaged members to ensure charity
money was not spent ineffectively. Each training event was assessed individually and whilst a more acujrate
budget was set for the 24125 year. we were unable to foresee the drop in bookings which happened quickly
across the budget year rather than gradually, however this decrease has been taken into account for the
2025126 budget year with a reduced income expected from training events due to sector demand fall.
Groups
In 2024125 the group budget allocation was managed centrally through the Group Chairs overseen by VC
(Groupsl with MO￿ transparent reporbng provided across all group trustees by the Finance manager. This
process seems lo have been more effective and will ¢ontinue for the next budget year. As the overall spend
for the 24125 year was only 530k of proje¢led forecast, the Group budget has again been reduced and Group
Chairs will work closely with VC (Groupsl lo ensure that budget is spent fairty across the membership ané in
the most valuable way to members given sector challenges.
Dovelopmontal activity
The Communications and Marketsng budget has been approved lo carry over allocation for a websfte
accessibility review, that was recommended as part of the EMBED EDI consultancy that was conducted as
part of our surplus spend in 2023124. The intention was for the VC {Communications} lo lead on this work in
2024125, however this was agreed to be carried forward, due to team changes and the need lo agree the
future $lnJcture of HELOA first. A further development fund has been allocated as Jt is foreseen that there wll
be a future cost for moving volunteer expenses to an online system, and potentially a need for ¢harty
insuran¢e as part of continued risk assessment of the chartty.
Rosgrvgs Policy
HELOA carries reserves of approximately £100,000. This is required lo manage oulgoings, for example, the
National Conference must be paid for before the event lakes place and income received from invoicing
members is received afterwards.
Page 5

HEL@A
StructuTr, Governance and Management
The Charity is a Charitable Incorporated Organisalion ICIO} with an association governing do¢umenl. Thls
was registered in England and Wales on 12 April 2019.
The HELOA trustees comprise the UK ExeculNe Committee (Chair and 7 Vice Chairs) and the Chairs of the
nine HELOA Regional groups. Each post has a term of three years. When a post becomes vacant, the
membership are invited to Stand for election lo post. Member institutions receive a copy of the supporting
slalemenl from each candidate and the primary contact from each member institution is invited lo vote on
behalf of their institution.
Trustees Responsibillties
The trustees are responsible for preparing the Trustees. Annual Report and the financial statements in
accordance with applicable law and United Kingdom A¢¢ounling Standards Iunited Kingdom Generally
Accepted Accounting Practieel.
The law applicable to charrties in England and Wales ￿qUireS the Iruslees to Prepare the finan¢ial
statements for each financial year which give a true and fair view of the slate of affairs of the charity and of
the incoming resources and application of resources of the charity for that period. In prepanng these
financial statements, the trustees are required lo..
Select suitable accounting policies and then apply them consistentty.,
observe the methods and principles in the Charities SORP 2019 {FRS 1021,.
make judgements and estimates that are reasonable and prudent.,
- stale whether applicable accounting stsndards have been followed. subjeGt lo any material departures
di*losed and explained in the financial statements.,
prepare the financial statements on the going con￿rn basis unless il is inappropriate to presume that the
charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose wth reasonable accuracy
at any lime the financial position of the charity and enable them lo ensure tho1 the financial slalements
comply with the Charities Act 2011, the Charities (A¢¢ounls and Reports) Regulations 21]08. and the
provisions of the trust deed. They are also responsible for safeguarding the asset$ of the charity and hence
for taking reasonable steps for the prevention and detecb'on ol fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial Information
included on the charity's website. Legislation in the United Kingdom governing the preparation and
disseminab'on of financial statements may differ from legislats'on in other jurisdi¢lion5.
Disclosure of information to the auditors
We, the trustees of the charitable incorporated organisation (CIO) who held office al the date of approval of
these Financial Statements as set out above each confirm, so far as we are aware, thaL-
-there is no relevant audit information of which the CIO'S auditors are unaware.. and
-we have taken all the steps that we ought lo have taken as tnjstees in order to make ourselves aware of
any ￿levant audit information and to establish that the CIO'S auditors are aware of that information.
The Report has been prepared having taken advantage of the small companies exemption in the
Companies Act 2006.
In approving the Trustees, Annual Report, we also approve the Strategic Report included therein.
On behalf of the board
S LITTLEHALES
S Littlehales Ifomierly R Kaurl
11 DECEMBER 2025
Dale
Page 6

Independent Auditorfs Report to the Trustees of HELOA
Opinlon
We have audited the financial slalements of HELOA Ithe 'charity'} for the year ended 31 March 2025 wh￿h
comprise Statement of Financial Activities, Balance Sheet and notes lo the financial ststemenls, including a
summary of significant accounting polic￿. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounb'ng Standards, including Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial ststements..
give a true and fair view of the stste of the charity's affalrs as a131 March 2025, and of ils incoming resources
and applic*ion of resources, for the year then ended;
have been Properly prepared in accordance with United Kingdom Generally Accepted Accounting Pra¢b'¢e,'
and
have been prepared in accordance wth the requirements of the Charities Act 2011.
Basls for oplnlon
We conducted our audit in accordance with Intemalional Standards on Auditing (UK} IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities
for the audit of the financial statements section of our report. We are independent of the charity in accordance
with the ethical requirements that are relevant lo our audit of the financial statements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a
basis for our opinion.
Conclusions relatlng to golng concem
We have nothing to report in respect of the followng matters in relatson to which the ISAS IUKI require us lo
report lo you where..
the Iruslees, use of the going concern basis of accounting in the p￿ParatIOn of the financial statements is not
appropriate,, or
the trustees have not disclosed in the financtal statements any identified material uncertainties that may cast
$lgnifi¢ant doubl about the charity's ability lo continue lo adopt the going concern basis of accounting for a
period of al least ￿e1ve months from the dale when the financial stslemenls are authorised for issue.
Oth•r infomation
The trustees are responsible for the other information. The other Information comprises the information
included in the trustees, annual report, other than the financial statements and our audilorfs report thereon.
Our opinion on the financial statements does not Cover the other information and. except lo the extent
otherwise explicitly slated in our report, we do not express any form of assurance conclusion thereon.
In Gonnection with our audit of the financial statements. our responsibility is to read the other information and, in
doing so, consider whether the other infomalion is materially inconsistent with the financial slalements or our
kno￿edge obtained in the audit or otherwise appears to be materially misstated. If we Mjenb'fy such material
inconsistencies or apparent material misstatements, we are required lo determine whether there is a material
misstatement in the financial statements or a material misstatement of the other information. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information. we are
required lo ￿pOrt that fact.
We have nothing to ￿pOrt in this regard.
Page 7

Matters on which we are required to report by exception
We have nothing to report In respect of the following matters in relation to which the Chanlies {Accounts and
Reports) Regulations 2008 require us lo report lo you if. in our opinion..
the information given in the financial ststements is inconsistent in any material respect with the trustees,
report", or
' sufficient a¢counting records have not been kept., or
. the financial statements are not in agreemenl with the accounting recor(Is', or
' we have not received all the infomialion and explanatsons we require for our audit.
Responsibilities of trustoes
As explained more fvlly in the trustees. responsibilits'es statement set out on page 5, the trustees are
responsible for the preparation of financial statements which give a true and fair view, and for such internal
control as the trustees determine is necessary to enable the preparation of financial statsments that are free
frorn material misstatement. whether due to fraud or error.
In prepanng the financial statements, the trustees are responsible for assessing the charity's ability to continue
as a going concern, disclosing, as applicable, matters ielated lo 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 alternative but to do so.
Auditor's rgsponsibililie$ for the audit of the flnanclal stslemonts
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with
regulations made under section 154 of that Act.
Our objectives ar8 to obtain reasonable assurance about whether the financial slalemenls as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always delect a rnaterial rni5Stalemenl when it exists. Misststements can arise
from fraud or error and are considered material if. individually or in the ag9￿gate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial slatemenls.
Irregulariles, including fraud, are InStan￿S of non-compliance with laws and requlab"ons. We design
procedures in line with our responsibil((es, outlined above, lo delecl material misstatements in respect of
irregularitues, including fraud. The extent to which our procedures are capable of delecling irregularit'es.
including fraud is detailed below..
Because of the inherent limitat￿)nS of an audit, there is a risk Ihal we Nvill not delecl all irregularities. including
those leading lo a malefial 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 wll be less likely lo become aware of instances of non-compliance.
The risk is also greater regarding irregulariless occuring due lo fraud rather than error, as fraud involves
intentional concealment, forgery. collusion, omission or misrepresentation.
A further description of our responsibilitE$ for the audit of the financial statements is located on the Financial
Reportsng Council's website at= www.frc.org.uklauditorsresponsibilities. This description forms part of our
auditor's report.
Page 8

Usg of our report
This report is made solely lo the charity's trustees, as a body, in accordance with Part 4 of the
Charities IAc¢ounts and Reports) Regulations 2008. Our audit work has been undertaken so that we
might stale lo the charity's trustees those matters we are required to slate lo them in an auditor's
report and for no other purF)ose. To the fullest extent permitted by law, we do not ac￿pt or assume
Tesponsibility lo anyone other than the charity and the charity's trustees as 8 body, for our audit work.
for this report, or for the opinions we have formed.
n Bick FCCA
or and on behalf of Bick Accountants Ltd
Chartered Accountants
52 Longbrwk Street
EXETER
EX4 6AH
17 DECEMBER 2025
Page 9

HELOA
Statsmgnt of Financial Actlvltles
For the year ended 31 March 2025
HEL@A
2025
2024
Unrestricted Restriclod
funds
funds
Total
Tolal
INCOME
Note
SUBSCRIPTIONS
119,770
119.770
101,344
ANNUAL CONFERENCE
115,930
115,930
134.425
TRAINSNG COURSES NPC & PDC
66,585
66,585
71,910
MISCELLANEOUS
Bank Interest
Miscellaneous
PARTNERSHIPS
27,532
27,532
26,560
TOTAL INCOME
329,817
329,817
334,239
EXPENDrruRE
UK COMMITTEE
Travel and Subsistence
11,597
11.597
20,193
HELOA OFFICE
Operating Costs
Loss on disposal of fixed asset
D8Pfecialion
81,587
81,587
81,908
1,629
1,629
1,631
ANNUAL CONFERENCE
127,909
127,909
140,909
TRAINING COURSES
58,721
58,721
55.262
GROUP SUPPORT
16.925
16.925
19,084
MISCELLANEOUS
Audilorg remuneration
Legal and professional
Bank charges
Other
Bad debts
5,616
5,616
5,300
102
217
102
217
102
173
TOTAL EXPENDITURE
304,303
304,303
324.562
Net In¢omellexpenditure) for the year
Total funds brought fonvard
118,499
118.499
108,822
Total funds carried forward
144013
118499
Page 10

HELOA
Balance Sheet
For the year ended 31 March 2025
HEL@A
2025
2024
Note
Flxed assets
Tangible assets
352
1,981
Current assets
Trade debtors
Prepayments and accrued income
Cash at bank
9,218
9.094
153,393
171.705
2,164
23.287
116,492
141,943
Credltors: Amount$ falling due within one year
28,044
25,425
Net current as8ets
143.661
116.518
Net asgets
118499
Representod by
Unreslrided funds
Restricted funds
Total funds of the Charity
144,013
118,499
118499
Approved by the Trustees on 11 December 2025 and signed on their behaW by
S LirrLEHALES
S Littlehales {formerty R Kaur}, Chair
Page11

HELOA
Notès to the accounts
For the y8ar endad 31 March 2025
HEL@A
1} Summary of significant accountlng polici•8
al General inforniatlon
The Charity is a charitable incorporated organi5alion. incorporalod in England and Wales.
The addres$ of ils registered office is".
Edge Hill University
Sl. Helens Road
Ormskirk
L39 4QP
b} Basis of preparation
The financial statements have been prepared in accordance with the Charities SORP FRS 102 appli￿ble to
charities preparing their accounts in accordance with FRS 102, the Financial Reporting Standard applicable
in the UK and Republic of Ireland, the Companies Act 2006 and UK Generally Accepted Practice as il
applies from 1 January 2019.
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 olherwse ststed in the relevant accounting policy
note.
The financial statements are presented in pound steding 1£) and rounded lo the nearest pound 1£).
¢1 Incomo r•¢ognition
Income is recognised in the Statement of Financial Aelivities ISOFAI when the charity becomes enlilled lo
the resources, il is more likely than not that the Iruslees will receive the resources, and the monetary value
can be measured with sufficient relFability.
d) Expondlture recognition
All expenditure is accounted for on an accruals basis and has been ¢lassrfied under headings Ih8t aggregate
all costs related lo the category. Expenditure is recognised where there is a legal or constructive obligation lo
make payments to third parties, il is probable that the Settlement will be required and the amount of the
obligation can be measured reliably.
o) Tanglble flxed a88ets
Tangible fixed assets are staled at cost less a￿uMulated depreciation and accumulated impairnienl losses
Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated lo write off the cost, less e$bmated
residual value. of each assel on a systematic basis over its expected useful life as follows..
Computer equipment- 33.3% slraighl line method
fj Debtors and creditors rocolvablelpayable wlthln onè year
Debtors and creditors with no staled interest rale and receivable or payable wlhin one year are recorded al
transaction price. Any losses arising from impairment are recognised in expenditure.
g} Golng concern
The financial statemen18 have been prepared on a going ¢oncem basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected level of
income and expenditure for 12 months from aulhorising these financial statement. The budgeted income and
expenditure is suffi¢ienl with the level of reserves for the charity lo be able to continue as a going concern.
Page 12

HELOA
NotOS to the accounts
For the year ondod 31 March 2025
HEL@A
21 Incoming resour￿S
2025
2024
Subscripth￿s
Annual Conference
Training Course$ - New Practitioners & Professional Development
Other
Partnerships
Total income before investments
119,770
115,930
66.585
101,344
134,425
71,910
27,532
329 817
26.560
31 Invgstmont income
202S
2024
Bank interest
41 Auditors remuneratlon
2025
2024
Non-statutory audit
Other financial services
Sothre support
2,840
2,640
336
2,500
2,500
300
5300
Sl Trustso rgmunerntion
No trustees were paKI any remuneration or benefits from employment direcdy or through a related
entity during the year.
61 Trustee exponso8
Expenses tolalling £7,461 were incurred by 24 Trustees lo be reimbursed during the year12024 £8,262
by 24 Trusleesl. The majority of these expenses related to the reimbursement of travel. subsistence
and stationery ¢osls.
7) Tanglble flxed assets
Computer
equipment
Total
Cost
At 1 April 2024
Additions
Disposals
Al 31 March 2025
Depreclatlon
At 1 April 2024
Charge for the year
Eliminated on disposal
At 31 March 2025
Net Book Value
At 31 March 2025
Al 31 March 2024
5.275
5.275
5,275
5.275
3,294
1.629
3,294
1,629
4.923
352
352
1,981
Page 13

HELOA
Notes to the accounts
For the year ended 31 March 2025
HEL@A
8Tr Debtors and prepayments
2025
2024
Debtors
Prepayments
Accrued income
9,218
8.494
600
2.164
23,287
9} Credltors: Amounts falling dug w5thln one year
2025
2024
Accounts payable
Accruals
806
27.238
1,990
23,435
101 Related party transactions
There were no related party Iransa¢tions during the year. other than trustee expenses, disclosed in
note 6 {2024 - £nill
Page 14