WP-Memory Limit won't increase

This is my first post on here so I apologize if I forgot to post anything, I followed the how to increase memory limit size on my HighEnd theme and it seem to work but it still says my memory is still at 40MB while I put it in to be 128MB, the reason i’m doing it is because my porofilo items that I create are saying file not found, if any mods can help me I would appericate it, I can give my FTP settings