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2021-03-31-accounts

Charity Registration No. 1000598

SUPPORT AFTER MURDER AND MANSLAUGHTER ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

SUPPORT AFTER MURDER AND MANSLAUGHTER

LEGAL AND ADMINISTRATIVE INFORMATION

National Executive Committee

Marie Ellis Avril Sanders Royle David Reid Sylvia Smithies Marie Wright Kathy Barber Keith Mellalieu R Dixon (Appointed 1 April 2020) L Bradford (Appointed 1 April 2020) S Sharma (Appointed 1 April 2020) S Williams (Appointed 1 April 2020)

Charity number 1000598 Principal address L & DC Tally Ho! Pershore Road Edgbaston Birmingham B5 7RN

Independent examiner

M T Manley & Co Limited 696 Yardley Wood Road Billesley Birmingham B13 0HY

SUPPORT AFTER MURDER AND MANSLAUGHTER

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of fnancial activities 6
Statement of fnancial position 7
Statement of cash fows 8
Notes to the fnancial statements 9 - 17

SUPPORT AFTER MURDER AND MANSLAUGHTER

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2021

The National Executive Committee present their annual report and financial statements for the year ended 31 March 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 and “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 2015)”

Objectives and activities

The charity's objects are :

In order to meet the objectives of the charity as stated above, the staff cover the telephone support line within office hours and provide support to any member of the public, police, relatives or friends of victims who require help, and any other agencies. This can often involve our staff being on the telephone for long periods of time as we may be the first point of contact for those affected and it may be the first opportunity a person has been able to discuss their feelings since the crime. We have one telephone line into the national office with an answering machine and the messages are cleared as soon as the staff finishes with a call.

The National Executive Committee has paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake, especially as the global C id 19 d i h d

All SAMM volunteers are members who have been bereaved themselves through homicide and who after the experience of their own tragedy generously give their time to support others. There are local SAMM volunteers across the country who offer support on the telephone or face to face as and when it is required. The national office staff offers support, advice and information to our contacts across the country. Office staff also maintain the national support line out of office hours when available. Without the help and dedication of SAMM staff and volunteers, SAMM would be unable to offer the continued support they provide to their members. Training for all volunteers is organised by Penny Dixon - Trainer, Rose Dixon - Chief Executive Officer, and Marie Ellis - Chair.

Marie Ellis has been Chair of SAMM National since 2005. She is a bereaved mother and became part of SAMM eighteen months after her son was murdered in 1992. Nearly all SAMM trustees and volunteers have also suffered as a result of murder or manslaughter. This is most significant when dealing with people who have suffered such a tragedy and makes SAMM a unique organisation. Our CEO Rose Dixon retired from her role in September 2020.

The ethos of SAMM National is to ensure those who are bereaved as a result of murder and manslaughter will receive the best possible service SAMM is able to provide. This is offered through various forms of support from our specially trained volunteers. The main object of the support is to help and guide people through a painful and challenging time and to nurture and encourage them

SAMM, as always, will put those who are bereaved as a result of murder and manslaughter at the forefront of the charity. Peer support is essential to those who are suffering in this way and SAMM has the expertise and commitment to offer care, understanding and vital support to those who are in need. SAMM continues with the Empowerment weekend's which bring people together, giving them the opportunity to socialise and to speak openly in discussion groups or in one-to-one private sessions. Many activities are on offer throughout a typical weekend including art, crafts, relaxation,

h li d i hi

SUPPORT AFTER MURDER AND MANSLAUGHTER

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

SAMM delivers professional training to various organisations and criminal justice agencies. All SAMM training is CPD (continuing professional development) approved. The SAMM training programme provides candidates with first-hand details of the trauma and suffering of those who have been bereaved as a tragic result of murder and manslaughter. Each course is evaluated, and the feedback is mainly positive.

SAMM support volunteers are carefully selected, are specifically trained and have themselves been bereaved through murder or manslaughter. Support is offered by either regular telephone conversation, text or video link such as zoom, whichever the member prefers. There is also a li f hi h i i f ll d b l d d b

Achievements and performance

This has been a very challenging year for SAMM as we had the pandemic to cope with. Staff continued to work from home yet still managed to provide an excellent service. Grateful thanks to all the trustees and staff who were amazing throughout this very difficult period. November 2019 saw the beginning of a two-year funding commitment from the Community Lottery, enabling us to run some exciting projects such as the memorial quilt where members were able to make a square in memory of their loved ones. Thanks to Penny Dixon for assembling the quilt and entering it into the International Festival of Quilts at the National Exhibition Centre in Birmingham. Thanks to Birmingham City University and Nottingham University for doing this research for us. We must also thank all the SAMM members who took part in this research. We are a few weeks away from having the final report published.

As in previous years we continue to see a huge increase in number of families contacting us for help and support. It is sad to appreciate the number of people needing our services increase in this way. The Empowerment Weekend's continue to be very popular with our members and are a wonderful way for us to support people. Although we couldn't organise the weekends during the d i h t th h t t d

Volunteers

We have an excellent group of trained SAMM members who are available to provide telephone support to our members. These volunteers liaise with the office staff and are a big part of our support network. We also have trained volunteers who closely monitor the forum and welcome new members and support anyone who needs encouragement. We also offer CPD points to those who undertake volunteer training with us and we have increased the number of courses we offer to the volunteers. Not only does it help other bereaved families but it can help build the confidence and skills of those who participate. They can be assured that their training is up to date.

Training

We continue to provide professional training to organisations and other criminal justice agencies who come into contact with people bereaved through homicide. Training was delivered online throughout the pandemic. All our training is CPD approved.

Financial review

SAMM received core funding from the Ministry of Justice via an agreement to work in partnership with Victim Support Homicide Service. Funding from Victim Support ran for a further year under the existing agreement. In addition, SAMM has received a two-year grant from the National Lottery and has received generous donations from the membership itself, members of the public and family trusts and foundations. In return for SAMM's input to training, support was also received from various police forces, probation services, crown prosecution services and charitable trusts. SAMM extends its sincere thanks to all who have donated.

SAMM has a reserves policy, whereby the organisation aims to maintain 9 months running costs at all times. This reflects the fact that the support provided to bereaved families can continue for many years and for at least 6 months at an intensive level for new members. At the end of this financial year SAMM holds £55,514 in unrestricted reserves, which is equivalent to approximately 9.5 months (based on the predicted expenditure for the next financial year).

SUPPORT AFTER MURDER AND MANSLAUGHTER

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

The National Executive Committee has assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for the future

To further develop the services we offer to bereaved families via our telephone helpline, forum, website, volunteer training, etc. Current training programme for professionals continues to generate funding for SAMM. We are currently working on a number of projects funded by the Lottery such as helping members to produce a memorial quilt and conducting important research into the needs of our members.

We will continue to develop our partnership working with other organisations to improve the services available to our members. We will also actively seek further funding from major trusts, foundations and other criminal justice partners such as Police and Crime Commissioners. SAMM will continue to offer the best possible support to those bereaved as a result of murder or manslaughter and we are always looking at ways in which we can continue to improve the service we provide.

Structure, governance and management

Support after Murder and Manslaughter (SAMM), previously known as Parents of Murdered Children, is a charity set up to support those bereaved through murder or manslaughter. SAMM has a constitution which was amended at the 1999 Annual General Meeting and again in 2008, 2010 and 2021. In addition, SAMM has a Code of Practice, Code of Confidentiality, Equal Opportunities Policy, Complaints Procedure and National Local Group Standards.

The National Executive Committee who served during the year were: Marie Ellis Avril Sanders Royle David Reid Patricia Lynch (Retired 1 April 2020) Sylvia Smithies Marie Wright Anita Culshaw (Retired 1 April 2020) Kathy Barber Keith Mellalieu R Dixon (Appointed 1 April 2020) L Bradford (Appointed 1 April 2020) S Sharma (Appointed 1 April 2020) S Williams (Appointed 1 April 2020)

New trustees are appointed to the National Executive Committee at the Annual General Meeting and remain in the post for two years after which they may be eligible for re-election at the Annual General Meeting. In addition to the members elected, the committee may co-opt further members who are full members of the charity. Co-opted members should not exceed one third of the total membership of the committee at the time of co-option. After the AGM all new trustees are given a copy of the charity commission booklet Responsibilities of Charity Trustees CC3, which explains their role and responsibilities as a charity trustee. In order to protect vulnerable members all trustees are required to have a Disclosure and Barring Service check (formerly Criminal Records B h k )

The National Executive Committee should consist of Chair, Vice-Chair, Secretary, Treasurer and not more than twelve other members. Members of the National Executive Committee have no beneficial interest in the charity.

SUPPORT AFTER MURDER AND MANSLAUGHTER

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

The National Executive Committee is our governing and decision making body. Meetings are held bi-monthly and any committee member can request an item to be included on the agenda. SAMM staff attend meetings and present written reports to the committee. SAMM staff attend meetings and present written reports to the committee. The members of staff are Rose Dixon, Chief Executive Officer and Penny Dixon Trainer. The Trustees are seeking to appoint a new National Coordinator..

The Chair or Vice-Chair presides over the meeting with input from the committee members and the staff. The staff then takes the actions required to administer the decisions of the committee. Between meetings, the staff communicates with the Chair of the committee frequently and with h i b h i

How the Office Works

The National Office is available for existing members and for new contacts that need support and information. All initial enquiries should come via The National Office and, if required, referrals are made to the most appropriate local contact. The Office is open from 9.00am.- 5.00pm Monday to Friday. SAMM office staff assist in the availability of service by covering the telephone out of office hours.

Telephone numbers 0121 472 2912 and 0845 872 3440 E-mail samm.national@gmail.com Website www.samm.org.uk

The trustees' report was approved by the National Executive Committee and signed on its behalf

Marie Ellis

Chair of Trustees

Dated: 26 January 2022

SUPPORT AFTER MURDER AND MANSLAUGHTER

INDEPENDENT EXAMINER'S REPORT

TO THE NATIONAL EXECUTIVE COMMITTEE OF SUPPORT AFTER MURDER AND MANSLAUGHTER

I report to the National Executive Committee on my examination of the financial statements of Support after Murder and Manslaughter (the charity) for the year ended 31 March 2021.

Responsibilities and basis of report

As the National Executive Committee of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 that in any material respect:

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 financial statements to be reached.

M T Manley & Co Limited

696 Yardley Wood Road Billesley Birmingham B13 0HY

Dated: 26 January 2022

SUPPORT AFTER MURDER AND MANSLAUGHTER

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

**Unrestrict ** Restricted **Total ** **Unrestrict ** Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
Note £ £ £ £ £ £
Income from:
Donations and 3 104,936 76,761 181,697 92,787 38,380 131,167
Investments 4 1,471 - 1,471 955 - 955
Total income 106,407 76,761 183,168 93,742 38,380 132,122
Expenditure on:
Raising funds 5 - 764 764 - 587 587
Charitable activities 6 71,544 33,059 104,603 69,948 19,386 89,334
Total resources 71,544 33,823 105,367 69,948 19,973 89,921
Net incoming resources
before transfers 34,863 42,938 77,801 23,794 18,407 42,201
Gross transfers
between funds 30,000 (30,000) - - - -
Net incoming resources 64,863 12,938 77,801 23,794 18,407 42,201
Other recognised gains and losses
Revaluation of
tangible fxed assets 1,179 - 1,179 (3,834) - (3,834)
Net movement in funds 66,042 12,938 78,980 19,960 18,407 38,367
Fund balances at 1 April 55,514 18,407 73,921 35,554 - 35,554
Fund balances at 31
March 2021 121,556 31,345 152,901 55,514 18,407 73,921

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

SUPPORT AFTER MURDER AND MANSLAUGHTER

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2021

2021
Notes
£
£
Fixed assets
Property, plant and equipment
10
299
Investments
11
97,140
97,439
Current assets
Trade and other receivables
-
Cash at bank and in hand
64,525
64,525
Current liabilities
13
(9,063)
Net current assets
55,462
Total assets less current liabilities
152,901
Income funds
Restricted funds
14
31,345
Unrestricted funds
General unrestricted funds
124,211
Revaluation reserve
(2,655)
121,556
152,901		 2020
£
1,129
31,765
32,894
(3,929)
59,348
(3,834)		 £
449
44,507
44,956
28,965
73,921
18,407
55,514
73,921

The financial statements were approved by the National Executive Committee on 26 January 2022

Marie Ellis Trustee

SUPPORT AFTER MURDER AND MANSLAUGHTER

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2021

Notes
Cash fows from operating activities
Cash generated from operations
17
Investing activities
Purchase of property, plant and equipment
Purchase of other investments
Interest received
Net cash generated from/(used in)
investing activities
Net cash used in fnancing
Net increase in cash and cash
Cash and cash equivalents at beginning of
Cash and cash equivalents at end of year		 2021
£
£
82,743
-
(878)
1,471
593
-
83,336
31,765
64,525		 2020
£
£
42,720
(599)
(878)
955
(522)
-
42,198
19,614
31,765

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Company information

Support after Murder and Manslaughter is a registered charity, registered on 18 October 1990, formally known as Parents of Murdered Children. The charity was established under a constitution which sets out the objects and powers of the charity..

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the National Executive Committee have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the National Executive Committee continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the National Executive Committee in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

1.5 Resources expended

Resources expended are recognised in the year in which they are incurred.

Costs are allocated directly to activities wherever possible. Staff costs are apportioned to reflect time spent on activities as follows: Cost of generating funds 1% Charitable activities including support costs 98% Governance 1%

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery

25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of

1.7 Impairment of non-current assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pretax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation i

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide

FOR THE YEAR ENDED 31 MARCH 2021

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the National Executive Committee are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Donations and legacies
**Unrestrict ** Restricted Total Total
funds funds 2021 2020
£ £ £ £
Donations and gifts 96,453 - 96,453 92,787
Grants receivable for core activities 8,483 76,761 85,244 38,380
104,936 76,761 181,697 131,167
For the year ended 31 March 2020 92,787 38,380 131,167

Grants received from the Ministry of Justice are used to fund specific charitable activities provided by SAMM.

4 Investments

Income from listed investments
Interest receivable		 2021
£
1,454
17
1,471		 2020
£
925
30
955

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

5 Raising funds

6 2021
2020
£
£
Fundraising and publicity
Staf costs
764
587
764
587
For the year ended 31 March 2020
Fundraising and publicity
587
Charitable activities
Charity
Objectives
Charity
Objectives
2021
2020
£
£
Staf costs
9,768
12,732
Activities undertaken directly
244
10,561
10,012
23,293
Share of support costs (see note 7)
94,591
66,041
104,603
89,334
Analysis by fund
Unrestricted funds
71,544
69,948
Restricted funds
33,059
19,386
104,603
89,334		 2020
£
587
587
587
23,293
66,041
89,334
69,948
19,386
89,334

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

7 Support costs

Support costs
Support Governanc 2021 Support Governance 2020
costs e costs costs costs
£ £ £ £ £ £
Staf costs 42,366 764 43,130 46,871 587 47,458
Depreciation 150 - 150 150 - 150
Ofce and other costs 20,303 - 20,303 15,526 - 15,526
Audit fees - 2,160 2,160 - 2,220 2,220
other Governance - 1,168 1,168 - 687 687
62,819 4,092 66,911 62,547 3,494 66,041
Analysed between
Charitable activities 62,583 4,092 94,591 62,547 3,494 66,041

Governance costs includes payments to the accountants of £2160 (2020- £2220) for independent examiner's report fees.

8 National Executive Committee

None of the National Executive Committee (or any persons connected with them) received any remuneration during the year. No trustees received expenses in respect of their duties as trustees. (2020- Six were reimbursed £686). No trustees received travel expenses for their 'volunteer' duties. (2020- Nine were reimbursed £2,863). Keith Mellalieu has advised the National Executive Committee that he is also a director of GLP Legal Management Limited who provide bookkeeping and administrative services to the Charity on a commercial basis.

9 Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Chief executive ofcer 1 1
National co-ordinator 1 1
Trainer 2 1
Total 4 3
Employment costs 2021 2020
£ £
Wages and salaries 52,640 60,414
Other pension costs 1,022 363
53,662 60,777

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

9 Employees

There were no employees whose annual remuneration was £60,000 or more.

10 Property, plant and equipment

Property, plant and equipment
Plant and machinery
£
Cost
At 1 April 2020 3,324
At 31 March 2021 3,324
Depreciation and impairment
At 1 April 2020 2,875
Depreciation charged in the year 150
At 31 March 2021 3,025
Carrying amount
At 31 March 2021 299

11 Fixed asset investments

Unlisted
investments
£
Cost or valuation
At 1 April 2020 & 31 March 2021 44,507
Carrying amount
At 31 March 2021 44,507
At 31 March 2020 44,507

Fixed asset investments revalued

The charity has invested in the COIF Charities Investment Fund and the COIF Charities Property Fund. These investments are revalued annually at 31 March according to the mid-market values certified by the COIF Charity Funds.

During this year COIF investment dividends amounting to £1454 were reinvested in the Property Fund, and £25,000 of Investment funds and £25,000 of Property Funds were purchased, leaving holdings of 50912.33 units in the COIF Charities Property Fund and 2267.35 units in the COIF Charities Investment Fund at 31 March, 2021.

The annual revaluation is reflected in the SOFA.

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

12
Financial instruments
Carrying amount of fnancial assets
Equity instruments measured at cost less impairment
Carrying amount of fnancial liabilities
Measured at amortised cost
13
Current liabilities
Other taxation and social security
Other payables
Accruals and deferred income		 2021
£
97,140
6,401
2021
£
2,662
751
5,650
9,063		 2020
£
44,507
2,287
2020
£
1,642
127
2,160
3,929

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds
Incoming Resources Balance at Incoming Resources Transfers Balance at
resources expended 1 April 2020 resources expended 31 March
£ £ £ £ £ £ £
Ministry of
Justice 38,380 (19,973) 18,407 76,761 (33,823) (30,000) 31,345
15 Analysis of net assets between funds
Unrestrict Restricted TotalUnrestricted Restricted Total
ed funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Fund balances at
31 March 2021 are
represented by:
Property, plant and
equipment - 299 299 - 449 449
Investments 97,140 - 97,140 44,507 - 44,507
Current assets/
(liabilities) 24,416 31,046 55,462 11,007 17,958 28,965
121,556 31,345 152,901 55,514 18,407 73,921

SUPPORT AFTER MURDER AND MANSLAUGHTER

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

16 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).

17 Cash generated from operations 2021 2020
£ £
Surplus for the year 77,801 42,201
Adjustments for:
Investment income recognised in statement of fnancial activities (1,471) (955)
Depreciation and impairment of property, plant and equipment 150 150
Movements in working capital:
Decrease in trade and other receivables 1,129 -
Increase in trade and other payables 5,134 1,324
Cash generated from operations 82,743 42,720
18 Analysis of changes in net funds
The charity had no debt during the year.