Wrong! See the other thread (AOC or Private) where there is a long excruciating explanation.
if you carry someone for free who is not part of the organisation that "owns" the helicopter, the flight is PT. The question of payment does not come into it.
The ANO does not allow aerial work because it does not define "persons essential to the operation" clearly enough. if you are not crew, you are a passenger, so the rules apply.
However, JAR Ops is more specific. Again see the other thread about AOCs
Also check out Art 115 if the aircraft is foreign
Phil