## Trustees Annual Report
**REGISTERED COMPANY NUMBER: CE028662 CHARITY NUMBER: 1198335**
**1 JUNE 2023 TO 31 MAY 2024**
## Table of Contents
||Table of Contents|||
|---|---|---|---|
||Foreward|2-3||
||Not Enough is Being Done to Support Victims of Cybercrime|4||
||How We Are Responding|5||
||Who We Help and What We Do|||
||Who We Help|||
||What We Help People With|||
||How We Keep Service Users Safe|||
||Self-help Service Powered by our AI Chatbot|||
||Volunteer-led Helpdesk Service|6-7||
||Open-source Intelligence Investigations|||
||Training, Consulting and Intelligence|||
||Impact, Achievements and Performance|8-9||
||Financial Summary|10||
||Computer and IT costs|||
||Free Reserves|||
||Balance sheet|||
||Structure,Governance and Management|11||
||Reference and Administrative Details|||
||Declarations|12||
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## Foreward
Over the past year, The Cyber Helpline has provided a lifeline for victims of cybercrime, digital fraud and online harm across the UK.
In England and Wales alone, we estimate that there are five million victims of online harm every year of which 1.7 million report to the police. Shockingly, 98% of those who report get a ‘no further action’ decision from the police. In fact, you are seven times LESS likely to see your perpetrator charged or summoned if your crime is online. The gap in support and access to justice for individuals who suffer online crime is inexcusable.
The Cyber Helpline has mobilised the cyber security community to step in and help close this gap. Over the course of the year, more than 300,000 individuals accessed our self-help guidance and we opened 23,740 cases.
The impact on individuals suffering from these issues is severe and affects mental health, ability to live their normal lives, online confidence, personal safety and finances. For too many, they decide to take their own lives as a result. Cybercrime is not victimless.
Our mission has never been more important. Technology is now involved in 58% of crime and our police and justice systems are not able to modernise quickly enough to support victims. The rise of artificial intelligence, the removal of safeguards on many social media platforms and the integration of technology throughout our day-today lives mean a breach of our security and privacy can impact all aspects of our lives.
Urgent action is needed now. The Government has cut victim support budgets, and police forces are under increasing pressure to do more with fewer resources. At a time when significant investment in cybercrime and online harm is essential, budgets are being slashed. It seems we are on track to become an ‘AI superpower’ that cannot ensure its citizens' safety online.
## What next?
The Cyber Helpline will work tirelessly to provide immediate, expert support to those who need help with online harm and minimise the impact on their
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lives. We will also push for change to make the internet and personal technology as safe as possible and ensure perpetrators are brought to justice.
Our key focus is helping more victims and we can only do this if we receive adequate funding. The Cyber Helpline is asking all Police & Crime Commissioners, all grant funders and all relevant government departments to address the collective apathy towards cybercrime. Our achievements show that with the right innovation, motivation and collaboration, we can support victims and get better justice outcomes. However, investment in this work needs to match the level of crime and we know that less than 5% of police budgets are spent in this space.
Over the last eight years, we have collected a huge amount of data and insight into how individuals are targeted online, how criminals carry out their attacks, how they can be stopped, and the impact on individuals. A key focus for our team is going to be building tools and intelligence that will help everyone understand these threats and build safer online services.
**Let’s work together to create a world where cybercriminals don’t win.**
Mike Wawro
Chair of the Trustees
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## Not enough is being done to support victims of cybercrime
Research by The Cyber Helpline indicates there are likely to have been around five million victims of cybercrime and online harm in the UK in the last year. Around 58% of all crimes occurring in the UK now have an online component. Those five million victims are estimated to have experienced losses of at least £4.8 billion. However, victims tell us that financial loss is the least significant impact, with the impact on mental health, online confidence and personal safety far greater.
## **Impact scores (average out of 10)**
**----- Start of picture text -----**
Mental health 7.4
Day-to-day life 7.1
Online confidence 6.6
Impact on others 6.5
Personal safety 5.9
Financial 3.8
0 2 4 6 8
**----- End of picture text -----**
Data from TCH service users (average score out of 10 across all attack types (3,188 data points)
Despite the numbers of victims of online crime across the UK, victims services are locally commissioned resulting in significant variation in capacity and capability. The national agencies addressing cybercrime (Action Fraud, National Cyber Security Centre, National Crime Agency) focus on businesses/organisations, not individuals. Furthermore, police forces and victims’ charities often lack the cybersecurity expertise to assist individuals who have been victims of online harm.
Perhaps unsurprisingly therefore, victims of cybercrime are more than 40% less likely to report the crime and seven times less likely to see the perpetrator of the crime charged or summonsed, than victims of crime as a whole. Only around 36% of Cyber Helpline users state that they have reported to the police/Action Fraud. Even when an online crime is reported it will almost certainly result in being categorised as ‘no further action’ - we estimate that about 98% of all reported cybercrimes have this outcome.
All this leaves cybercrime victims feeling isolated and frustrated, not knowing who to turn to for help and with no access to justice.
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## How we are responding
## Our vision
A world in which cybercriminals don’t win.
## Our mission
To ensure all individuals have immediate, free access to cyber expertise when they need it.
## Our charitable objectives
To advance the education of the public in the subjects of cybercrime, online harm and cyber security by:
the provision of expert advice, assistance, tools and guidance to help victims, and those who suspect they have become victim, of cyberenabled crime, cyber-dependent crime or online malicious activity understand what has happened, contain the issue, recover and learn from their experience.
reducing the likelihood and impact of cybercrime on individuals, particularly but not exclusively, through the provision of information, training and education to the general public and organisations which come into contact with those who are vulnerable to cybercrime and online harm.
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## Who we help & what we do
The Cyber Helpline fills the huge gap in support for cybercrime victims by providing expert helpline support to individual victims: support in understanding what has happened, gathering evidence, reclaiming their digital identity, rebuilding their confidence online, reducing the risk of re-victimisation and (if they wish) reporting to the police.
We have developed a unique model that can provide support at scale by harnessing a mix of technology and experts from the cybersecurity industry. Since The Cyber Helpline service was launched in 2018 more than 1.1 million victims have accessed our online support and we have directly supported over 70,000 individuals. Typically, 2,000 new cases are opened each month. The charity supports victims of all forms of online crime, but a specialist area of work is online harassment and cyberstalking, which comprises 25% of our caseload.
## Who we help
Our service is for individuals and sole traders only, we do not provide support to businesses. We support users who are aged 13 years or older who are typically experiencing an issue with their own digital footprint.
55% of our service users are female, 42% male, 1% are non-binary, and 2% prefer not to say. While access to our service is fairly evenly split across the sexes, the issues that each sex faces are very different. Females are much more likely to suffer cyberstalking, online harassment and intimate image abuse. Males are much more likely to suffer sextortion and virtual currency scams.
25-39 year olds are the biggest age segment accessing our service at 38% of users. 18-24 year olds are the next biggest group at 27% and 40-66 year olds make up 25% of our users. Cybercrime is not an issue that faces older generations alone and those over 66 years old make up only 3% of our service users. Our youth cohort of 13-17 year olds account for 7% of our users.
## **User Gender**
**----- Start of picture text -----**
Prefer not to sayPrefer not to sayNon-binary
2% 2% 1%
Male
42%
Female
55%
User Age
13-17
66+ 7%
3%
18-24
27%
40-66
25%
25-39
38%
**----- End of picture text -----**
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## What we help people with
Across the 70,000 cases we have opened to date, around 50% are fraud & scams, 25% cyberstalking & online harassment, and the remaining 25% a range of more technical cybercrimes.
Our top ten attack types are:
1. Hacked social media accounts
2. Online harassment
3. Cyberstalking
4. Hacked email accounts
5. Sextortion
6. Content for ransom
7. Phishing scams (email scams)
8. Unauthorised surveillance
9. Revenge porn
10. Smishing scams (text messaging scams)
While we deal with a lot of technical crimes, the majority of our work deals with human issues wrapped up in technology.
## How we keep service users safe
From day one The Cyber Helpline has had a large commitment to safeguarding. Many of our service users are in dangerous situations including an active stalker, an abusive partner or a live threat. They face risks to their physical safety, as well as the risks to their mental health from online issues.
We have a Vulnerable User process that allows us to work with children (13 to 17 years old) and those who need additional help accessing our service. Our safeguarding team provides regular training, tools and support for all of our team members to help them keep themselves and the victims they support safe.
## Self-help service powered by our AI chatbot
Many of our service users want immediate help to support them with a time-sensitive crisis. We have developed a unique chatbot service to meet this need.
Many of our service users want immediate help to support them with a time-sensitive crisis. We have developed a unique chatbot service to meet this need.
Almost all contact by service users is initiated through our website thecyberhelpline.com by following the get help link, or are referred by a partner organisation. They first interact with our 24/7 chatbot which provides immediate help and has a unique ability to diagnose the user’s issue from a non-technical description and then connect them with the right level of support, which may be self-serve or one-to-one. The chatbot allows them to remain anonymous and self-help, which encourages victims who would not otherwise come forward.
The chatbot can point the user to targeted and highly detailed online self-help guides. It is powered by machine learning algorithms and becomes increasingly powerful and effective the more it is used.
Over 80% of cases are resolved by the users themselves with the help of the chatbot and guides, which together form a knowledge repository that is sustainable and resilient. As cybercriminals develop their techniques, we rapidly develop the means to identify, track and defend against their innovations.
## Volunteer-led helpdesk service
For those victims who need more help either because of the complexity of the case or because they are vulnerable users (in all, around 25% of those who access our service), a team of cyber security expert volunteers provide free email and phone support. We have an ‘assisted self-help model’ where we empower the users to take the action themselves - we never remotely connect to the user's accounts and devices.
The volunteers typically have a STEM education,
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work in the cyber security industry, or are studying to do so, and have been thoroughly vetted and trained to deal with all aspects of the issues users face. In some specialist areas, such as cyberstalking, they have received advanced training and we have some dedicated, full-time staff who undertake more complex, timedependent and high-risk cases. We also have a team of volunteer Case Support Specialists who have a plethora of expertise in technical areas and are on hand to support our volunteers and staff when extra guidance is needed.
## Open source intelligence investigations
For cases that would benefit from further investigation, internal referrals can be made to our Investigations Team. This team is made up of volunteers with experience in Open Source Intelligence (OSINT). They are able to conduct OSINT investigations and compile reports that can supplement police investigations and help attribute malicious behaviours online to potential perpetrators, as well as help victims and survivors of cybercrime and online harms to understand what their online footprint looks like and how it might have been used in the conduct of a crime.
This expert team of volunteers and staff use their diverse cybersecurity skills and qualifications to build and maintain a bank of proprietary resources and tools that allow users to access instant advice on their own. The assisted self-help model empowers users to take the necessary action, with expert guidance and real-time support. It also allows for completely remote service delivery.
## Training, consulting and intelligence
A key part of our mission is to ensure online platforms and organisations can provide more secure platforms and better victim support within those platforms. To aid this our team provides a range of training and consulting projects to help stakeholders understand the threats facing their
users, how these threats can be mitigated and what support victims need to recover.
Our Threat Intelligence & Data Analytics team also provides data and insight to organisations that need ongoing insight into the threat landscape.
## Impact, achievements and performance
During the reporting period we’ve directly helped over 23,740 individuals navigate and overcome cybercrime challenges. Over 300,000 individuals accessed our online guidance to support their own self-help. In the previous 12 months, these metrics were 18,400 and 160,000 respectively, demonstrating that the number of people that benefit from our charity has grown by approximately 100% since our last FY. Users of our services scored their satisfaction with their experience with us at an average of 9 out of 10.
Feedback from our users shows that we have a significant impact on improving their mental health, online confidence and ability to recover and get back to their day to day lives.
The Cyber Helpline was patient, supportive and understanding. I’m not great with computers and can be slow. They stayed calm and patient. I was given information and step-by-step instructions on how I can help protect my online accounts, etc. I feel empowered and safe at last.
Victim of Hacked Accounts
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Many of our volunteers are studying, or have recently graduated from, cybersecurity degree courses. Working with the charity benefits them by exposing them to the real impact of cybercrime and victims, and by giving them evidential experience towards their career goals. During the reporting period,120 cybersecurity specialists supported our cause as volunteers.
In September 2023 The Cyber Helpline was chosen as _Charity of the Year_ at the National Cyber Awards, for the third consecutive year. The National Cyber Awards recognises organisations that are committed to cyber innovation, cybercrime reduction and protecting citizens online. The National Police Chiefs’ Council (NPCC) is the primary sponsor of the annual awards.
In October 2023 The Cyber Helpline launched a dedicated service for Londoners funded by the Mayor’s Office for Policing and Crime (MOPAC). This partnership enables us to localise the expertise we are able to provide to London residents and build out the support we can offer in the capital, closing the gap in support for London residents experiencing online harm.
These achievements and performance metrics demonstrate that our charity is delivering significant benefits to society and that we are fulfilling the objectives set out in our constitution. We are determined to scale our activities to enable us to reach and support the millions of victims who need our help.
The online hacking, texts being received named to be my friends name but were not and the constant false allegations being made by our stalker became a nightmare, along with feeling like a target daily, whether it was the stalker or police, I was at a total loss when I contacted The Cyber Helpline. They helped us make sense of it all and took us a step closer to finding some sense of security. Having their expertise to assist the police investigating my case gave us hope of bringing eventual charges on my stalker.
Victim of Cyberstalking
The response to my query was very prompt. I was given choices as to how I would like to proceed and I didn’t feel any pressure, I was given plenty of time to respond. I didn’t feel any judgment. It felt like a safe space to get help. The Cyber Helpline responders were efficient and professional, and were able to answer my query in a practical and efficient way.
Service User
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## Financial summary
The full statement of financial activities for the period 1 June 2023 to 31 May 2024 is detailed in a separate section at the end of this document. The independent examiner’s report to the trustees of The Cyber Helpline is also contained in a separate section. We have summarised the key data from the accounts here:
||Income and endowments|FY 23/24|FY 22/23||
|---|---|---|---|---|
||Donations and legacies|£108,806|£21,796||
||Other trading activities|£70,867|£122,701||
||Grants for provision of support line|£102,905|£15,300||
||**Total income**|**£282,578**|**£159,797**||
||Expenditure||||
||Wages|£190,639|£79,221||
||Pensions|£8,778|£3,519||
||Advertising|£5,127|£3,618||
||Sundries|£26|£2||
||Travel and subsistence|£10,224|£3,663||
||Computer and IT costs|£44,347|£30,554||
||Subcontract|£12,665|£12,656||
||Staff training|£95|£125||
||Other|£9,077|£584||
||**Total expenditure**|**£280,978**|**£135,912**||
||Net income|£1,600|£23,885||
||Total funds brought forward|£23,885|-||
||**Total funds carried forward**|**£25,485**|**£23,885**||
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Note that the values in the FY22/23 column above cover a period of approximately 15 months from the incorporation of the charity in March 2022 to the end of our first FY in May 2023.
## Computer and IT costs
The Cyber Helpline is a fully digital charity in which all of our team members work remotely. The majority of this expenditure relates to the functioning and maintenance of our unique chatbot, the primary interface to charity service delivery. The remainder of this expenditure is on the tools and systems that allow our team members to operate, collaborate and deliver their expertise.
## Free reserves
The charity aims to hold as free reserves a minimum of three months of operating costs plus any contractual obligations longer than three months to provide stability and as a precaution against an unexpected decline in income. The trustees anticipate that the free reserve coverage period will grow commensurately as the charity grows.
## Balance sheet
The balance sheet shows an improvement in the financial position compared to last year. Total net assets increased slightly to £25,485 from £23,885 in 2023, representing growth in unrestricted funds. Cash balances decreased from £48,625 to £32,156, but this was offset by a substantial reduction in liabilities, with creditors falling from £25,696 to £7,609. Additionally, the charity acquired tangible fixed assets valued at £938, enhancing its operational capacity. Overall, the charity has maintained financial stability, strengthened its asset base, and significantly reduced its short-term obligations.
## Structure, governance and management
The charity was established as a Charitable Incorporated Organisation (CIO) under a constitution adopted on 22 March 2022. The constitution requires that there are not less than three and not more than twelve trustees.
The trustees meet every two months and are responsible for:
- setting the strategic direction of The Cyber Helpline and its strategic plan
- agreeing a set of policies for The Cyber Helpline to operate within
- recruitment of trustees and senior staff
- managing risk
- approval of financial activities
- approval of the annual report and accounts
Every trustee is appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
The charity also operates an Advisory Board which is attended by a number of subject matter experts and provides strategic input to the Board of Trustees. The Advisory Board, which meets every two months, is chaired by a trustee and is also attended by the CEO.
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## Reference and administrative details
The name of the registered charity is The Cyber Helpline. Its registered charity number is 198335 and its registered company number is CE028662 (England and Wales). The Registered Address is Room 2, 1st Floor, 7 Bligh’s Walk, Sevenoaks, TN13 1DB. The table shows the trustees serving for the duration of the reporting period and the trustees active on the approval date of the report:
|||Trustee for the duration|Active Trustee at the||
|---|---|---|---|---|
|Trustee Name|Office|of the reporting period?|approval date of this report?||
|David Boda|Risk Lead|No. Appointed 18/08/24|Yes||
|Mary-Jane Calam|Vice Chair|No. Appointed 27/06/24|Yes||
|Andrew J Dell|Finance Lead|Yes|Yes||
|Stuart A Quick|Advisory Board Lead|Yes|Yes||
||Safeguarding Lead||||
|Philip J Tansley|Legal Lead|No. Appointed 18/08/24|Yes||
|Simon J Walls||Yes|No. Resigned 18/02/25||
|Michael R Wawro|Chair|Yes|Yes||
None of the trustees have been involved in the day-to-day operation of the charity. All staff have written job descriptions and their performance is monitored against them and their targets.
## Declarations
The trustees are not claiming any exemptions from disclosure in this report. Neither the charity, nor its trustees are acting as custodian trustees.
The trustees declare that they have approved this report.
Signed on behalf of the charity’s trustees
Name Michael Wawro Andrew Dell Position Chair Finance Trustee
Date 26 March 2025
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**REGISTERED COMPANY NUMBER: CE028662**
**CHARITY NUMBER: 1198335**
Unaudited Financial Statements for the Year Ended 31 May 2024
Amherst Accountancy Room 2, 1st Floor 7 Bligh's Walk, Sevenoaks, Kent TN13 1DB
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## Contents of the Financial Statements for the Year Ended 31 May 2024
|Report of the Trustees|15|
|---|---|
|Independent Examiner’s Report|16-17|
|Statement of Financial Activities|18|
|Balance Sheet|19-20|
|Notes to the Financial Statements|21-25|
|Detailed Statement of Financial Activities|26-28|
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## Report of the Trustees for the Year Ended 31 May 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **Structure, Governance and Management Governing document**
The charity is operated under its rules of CIO Association adopted 22 March 2022.
## **Reference and administrative details Registered Company number** CE028662 (England and Wales)
## **Independent Examiner**
Amherst Accountancy Room 2 1st Floor 7 Bligh's Walk Sevenoaks Kent TN13 1DB
## **Registered Charity number**
1198335
## **Registered office**
Room 2 1st Floor 7 Bligh's Walk Sevenoaks Kent TN13 1DB
## **Trustees**
M R Wawro A J Dell S A Quick P J Tansley (appointed 18.8.24) D Boda (appointed 18.8.24) M Calam (appointed 27.6.24)
Approved by order of the board of trustees on 19th March 2025 and signed on its behalf by:
............................................. Trustee
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## Independent Examiner’s Report to the Trustees of The Cyber Helpline
## **Independent examiner's report to the trustees of The Cyber Helpline ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (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 Company 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.
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## Independent Examiner’s Report to the Trustees of The Cyber Helpline
## **Independent examiner's statement**
**Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 Company 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.**
Stephen Brown The Association of Chartered Certified Accountants Amherst Accountancy Room 2 1st Floor 7 Bligh's Walk Sevenoaks Kent TN13 1DB
Date: .............................................
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## Statement of Financial Activities for the Year Ended 31 May 2024
||Income and Endowments From|Year Ended 31/5/24
Unrestricted Fund £|Period 22/3/22 to 31/5/23
Total Funds £||
|---|---|---|---|---|
||Donations and legacies|108,806|21,796||
||**Charitable activities**||||
||Provision of support line|102,905|15,300||
||Other Trading Activities|70,867|122,701||
||**Total**|**282,578**|**159,797**||
||Expenditure On||||
||**Charitable activities**||||
||Provision of support line|279,530|135,912||
||Other|1,448|-||
||**Total**|**280,978**|**135,912**||
||**Net Income**|**1,600**|**23,885**||
||Reconciliation of Funds||||
||**Total funds brought forward**|**23,885**|-||
||**Total funds carried forward**|**25,485**|**23,885**||
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## Balance Sheet 31 May 2024
||Fixed Assets|31/5/24
Unrestricted Fund £|31/5/23
Total Funds £|||
|---|---|---|---|---|---|
||Tangible assets|938|-|||
||Current Assets|||||
||Debtors|-|956|||
||Cash at bank|32,156|48,625|||
|||32,156|49,581|||
||Creditors|||||
||Amounts falling due within one year|(7,609)|(25,696)|||
||**Net Current Assets**|**24,547**|**23,885**|||
||Total Assets Less Current|||||
||Liabilities|25,485|23,885|||
||**Net Assets**|**25,485**|**23,885**|||
||Funds|||||
||Unrestricted Funds|25,485|23,885|||
||**Total Funds**|**25,485**|**23,885**|||
The charitable company is entitled to exemption from audit under Section 477 2006 for the year ended 31 May 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.
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The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
19th March 2025
and were signed on its behalf by:
............................................. Trustee
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## Notes to the Financial Statements for the Year Ended 31 May 2024
## **1. Accounting Policies**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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## Notes to the Financial Statements - Continued for the Year Ended 31 May 2024
**----- Start of picture text -----**
Year Ended 31/5/24 Period 22/3/22 to 31/5/23
2. Other Trading Activities
£ £
Sales 70,867 122,701
3. Net Income/(Expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets 417 -
**----- End of picture text -----**
**----- Start of picture text -----**
4. Trustees’ Renumeration and Benefits
**----- End of picture text -----**
There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the period ended 31 May 2023.
## **Trustees' expenses**
Total expenses of £656 were paid to trustees in the year. These were for travel expenses to attend meetings related to the work of the charity.
**----- Start of picture text -----**
5. Comparatives for the Statement of Unrestricted fund
Financial Activities £
Income and Endowments From
Donations and legacies 21,796
Charitable activities
Provision of support line 15,300
Other Trading Activities 122,701
Total 159,797
**----- End of picture text -----**
continued...
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22
## Notes to the Financial Statements - Continued for the Year Ended 31 May 2024
||Expenditure On||Unrestricted fund
£||
|---|---|---|---|---|
||**Charitable activities**||||
||Provision of support line||135,912||
||**Net Income**||**23,885**||
||**Total funds carried forward**||**23,885**||
||6. Tangible Fixed Assets||Fixtures and fittings
£||
||**Cost**||||
||Additions||1,355||
||**Depreciation**||||
||Charge for year||417||
||**Net Book Value**||||
||At 31 May 2024||938||
||At 31 May 2023||-||
||7. Debtors: Amounts Falling|31/5/24|31/5/23||
||Due Within One Year|£|£||
||At 31 May 2023|-|956||
||8. Creditors: Amounts Falling|31/5/24|31/5/23||
||Due Within One Year|£|£||
continued...
Trustees Annual Report
23
## Notes to the Financial Statements - Continued for the Year Ended 31 May 2024
||Trade creditors||1|-||
|---|---|---|---|---|---|
||Social security and other taxes||4,851|2,061||
||VAT||2,157|-||
||Other creditors||-|23,035||
||Accrued expenses||600|600||
||||**7,609**|**25,696**||
||9. Movement in Funds|At 1/6/23
£|Net movement in funds
£|At 31/5/24
£||
||**Unrestricted funds**|||||
||General fund|23,885|1,600|25,485||
||**Total funds**|**23,885**|**1,600**|**25,485**||
||Net movement in funds, included|in the above are as|follows:|||
|||Incoming resources|Resources expended|Movement in funds||
|||£|£|£||
||**Unrestricted funds**|||||
||General fund|282,578|(280,978)|1,600||
||**Total funds**|**282,578**|**(280,978)**|**1,600**||
continued...
Trustees Annual Report
24
## Notes to the Financial Statements - Continued for the Year Ended 31 May 2024
## **Comparatives for movement in funds**
|||Net|movement in funds|At 31/5/23||
|---|---|---|---|---|---|
||||£|£||
||**Unrestricted funds**|||||
||General fund||23,885|23,885||
||**Total funds**||**23,885**|**23,885**||
||Comparative net movement in funds, included in the above are as follows:|||||
|||Incoming resources|Resources expended|Movement in funds||
|||£|£|£||
||**Unrestricted funds**|||||
||General fund|159,797|(135,912)|23,885||
||**Total funds**|**159,797**|**(135,912)**|**23,885**||
||10. Related party disclosures|||||
There were no related party transactions for the year ended 31 May 2024.
Trustees Annual Report
25
## Detailed statement of financial activities for the Year Ended 31 May 2024
||Detailed statement of financial activities for
the Year Ended 31 May 2024|
|---|---|
||**Donations and legacies**
Income and endowments
2
-
Year Ended 31/5/24
£
Period 22/3/22 to 31/5/23
£
Gifts
Donations
108,804
21,796|
|||
||**21,796**
**108,806**|
||**Other trading activities**
70,867
122,701
Sales
**Charitable activities**
102,905
15,300
Grants|
||Expenditure
**Charitable activities**
**159,797**
**282,578**
**Total incoming resources**
Wages
79,221
Pensions
3,519
Advertising
3,618
Sundries
2
Travel and subsistence
3,663
190,639
8,778
5,127
26
10,224
30,554
44,347
Computer and IT costs|
|||
|||
|||
|||
|||
|||
|||
continued...
Trustees Annual Report
26
## Detailed statement of financial activities for the Year Ended 31 May 2024 - Continued
|Subcontract|12,665|12,656|
|---|---|---|
|Staff training|95|125|
||**271,901**|**133,358**|
|**Other**|||
|Exchange rate difference|1,448|-|
|**Support costs**|||
|**Management**|||
|Insurance|951|497|
|Postage and stationary|410|32|
||**1,361**|**529**|
|**Finance**|||
|Bank charges|719|301|
|**Information technology**|||
|Depreciation of tangible fixed assets|323|-|
|**Human resources**|||
|DBS checks|1,400|1,140|
|**Other**|||
|Depreciation of tangible fixed assets|94|-|
|**Governance costs**|||
|Accountancy and legal fees|1,999|584|
|Legal and professional fees|1,733|-|
continued...
Trustees Annual Report
27
## Detailed statement of financial activities for the Year Ended 31 May 2024 - Continued
||**3,732**|**584**|
|---|---|---|
|**Total resources expended**|**280,978**|**135,912**|
|**Net income**|**1,600**|**23,885**|
Trustees Annual Report
28
**THE CYBER HELPLINE ROOM 2, 1ST FLOOR, 7 BLIGH’S WALK, SEVENOAKS, TN13 1DB**
**REGISTERED COMPANY NUMBER: CE028662 CHARITY NUMBER: 1198335**
**1 JUNE 2023 TO 31 MAY 2024**