Charfty registration numbor 1000598 SUPPORT AFTER MURDERAND MANSLAUGHTER ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
SUPPORT AFTER MURDER AND MANSLAUGHTER LEGALAND ADMINISTRATIVE INFORMATION Natlonal Exocutive Commlttoo Marie Ellls AM Royle David Reid Sylvia Smithies Made Wright Rose Dixon Rob Kellas Heather Montague Ruth Goodey Charfty numbor 1000598 Prlnclpal addra•• L & DC Tally Hol Pershore Road Edgbaston Birmingham B5 7RN Indap•nd•nt •xamlnor M T Manley & Co Limlted 696 Yardlay Wood Rd Billesley Bimlngham W88t Mldlands B13 OHY
SUPPORT AFTER MURDER AND MANSLAUGHTER CONTENTS Page Trustees, report Independent examinerfs reFQrt Statem8nt of financlal activittes Statement of flnanclal posititjn statement of ca8h flows Notes to the financial statements 9-17
SUPPORT AFTER MURDER AND MANSLAUGHTER TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The National EXetiVe Committee presènt their annual report and financial statements tr the year ended 31 March 2024. The accounts have been prepared in accordanc8 wlth the accounting policies set out in note 1 to the accounts and Gomply with the charitys Gonstitutlon. the Gharilies Act 2011 and °Accounting and Reporting by Charities.. Statement of Recommended Practice appliceble to charities preparing their 8cGounts in accordance wtth the Finencial Reporting Standard applicaNè in tha UK and Republic of Ireland (FRS 102) (affèctlve 1 January 2015)° ObJ•¢tlvo• and a¢tlvltlo8 The charity's objècts are . . To support its members through peer-support. advlce and all methods which are appropriate and avallable. ' To work with criminal justic8 partn6rs in und8rstsnding the problems experienced by people bereaved through homicide {murder and manslaughter). ' To work wlth health servi8 offering asslstanc8 to thosé similarty bareaved. ' To organlse and support research Into the effects of homiclde. ' To work th agencies in the prevention of vlolent crimes and homicide. In ordor lo maet the objective8 of the charlty 88 $t8tod above, gtsff cover the telephone support lina withln office hours and provld8 SUPPOrt to any member of thg publlc, pollce, relallv8s or frfen¢Js of vlctlms who requlre help, and any other agencies. We are often the first polnt of contact for someone foll¢)wing a murder and it may also be the first opportunlty a p8rson has been able to discuss thelr feellngs slnce th8 crlmè. Our speclalty tralned staff provide support Ihrough our helpline, and this is managed by using two national telephone lines. Messages are not stored on the answering machln8 beyond replaying a me&8age and 811 personal Infomiatlon 5s stored in accordanc8 With th8 Data Prots¢tlon Act and GDPR rulatiOn8. AII SAMM volunteers are member8 who have been bereaved them8elve3 through homlclde, Thelr ON experlence of a traumatlc b8r8avem8nt often means they want to g8n8rously glv8 th8lr tlme to support 0th8rs. There are local SAMM volunteers across the country who offer 8UPPOrt on the telephone or face lo face as and when requlr6d. Offlca staff glve support, advlce and information to all volunteers. without thè help and dedication of SAMM staff and volunt88r5, SAMM would be unable to offer continued support to the membership. Trainlng for all 18 organised and commlssloned by 8xt8mal and internal tralners, indudlng Rose Dlxon - Ch8lr, Marfe Ellls- Vlce Chalr. and Joann8 Earfy- CEO. Marf8 Ellls has b88n Chair of SAMM Natlonal slnc8 2005 and retired from die role In 2023. Shelg 8 bere3ved mothèr and became part of SAMM elghteen months after her son was murdered In 1992. Nearfy all SAMM trustees and volunteers have also suffered a traumatic bere8vement 88 a result of murder or manslaughter, The significance of tr8umatically bereaved people 8UPPOrting those with similar experience8 makes SAMM a unique organisation as our services are designed by th8 bereav6d for the bereaved. Ros8 Dlxon worked for SAMM for 22 years as 8 trainer and CEO for over most of that time. She Is currently chalr after Marla Ellis retir last year. She is a bereav&d mother and grandmother. Rose previously worked as a clinical nurs6 spécialist and a communication skills tutor at th8 University of Liverpool b6for8 jolning SAMM. The ethos of SAMM National 18 to ensure those who are bereaved 88 a result of murder and manslaughter will receive the b8St possible sarvice SAMM 18 able lo provide. Support is delivered by specially trained volunteers. Tho main obj8Ct of the support is to help and guide p8ople through a painful and chall8nglng tlm6 and to nurtura and encourage them to cope and recover. SAMM always ensures their members remaln at the forefront of the charity. Pear support is essential to people bereaved by murder and manslaughter and SAMM has the expertise and Commitment to offer Care. understanding and vitsl support to th086 who are in need. SAMM continuos with the retreats which bring people together, giving thèrn the opportunity to SO¢i81ise and to speak openly in discussion groups or in one-One private s&8sions. M8ny 8Ctivitie8 are on offer throughout 8 typical weekend induding creative workshops and well-being activities.
SUPPORT AFTER MURDER AND MANSLAUGHTER TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievoments and performance We created our mission, vision and 5-year strategic plan. 18ion A world offering hope and 8UPPOrt whenever needed. Ml8slon B&com8 a household name by 2029. Strateglc Objectlvos . Produce a five-year Service delivery Strategy by March 2024 . Produce a res8arch strategy by April 2024 . Produca 8 mark8tlng strategy by June 2024 . Produ an incoMeneration strategy by July 2024 In 2023 we publlshed our report titled Llfe Sentenc8: Und6rst8ndSng the Expèrf8nc88 and Support Needs of Those Bereaved by Murder and Manslaught8r. Th8 SUtV8y which formed the r8port was a repllcation of Baroness Casey's {2011) research into th8 n88d8 of families bereaved by IKJmi¢id8. We were able to compare the results from the first survey published in 2011 to see if people's experiences of the Griminal juslice system had changed. The rèport Was laun¢hed in the House of Common8 to a cr088 section of attendee8 from the crimlnal justicè 8ystsm. The event was 8pon80red by Jonathan Edwards MP and 8UPPOrt8d by Baron688 Lou188 Ca88y. We extend our thanks to 811 includlng Dr Lauren Bradford Clarke and Dr Laura Hammond for producing the report. You can read the full report by clicking on the following link https:l/samm.org.uklllvlng-OfKinelre8earchl We remain members of th8 foll$Ing groups.. The All-Paty Parllamentary Group for Bereavement Support: Farnlly Liaison Affillated Collectlve of Support Services FLACSS., Th6 Foreign, CommonValth and Dovelopmgnt Office, Murdèr and Manslaughter Team, and tho Criminal Justlce Alllance. W8 lolned the worklng group Open Justice, org8nlsed by the London Vlctlms Commlssloner, Clalre Waxman. The group is for victims who wish to ralse Issu8s relatlng to thelr 8xperfences of the lMInal jusil¢e System. We ralsed the charlty's profile by working vAth key partners, stakeholders such 88 the Parole Board, the Natlon81 Probation Service and the Crown Prosecution S8rvice. W8 were invlted to attend tho National FLO Conference at Tally Ho In December. We continue to d81iv8r support to the SAMM Community by organising and attending the following event8.. SAMM National Homicide Memorfal Day In Blnnlngham. We were able to organlsa our first event In Sept8mb8r to mark this important day for bere8ved famili88. . We attended the Table of Love and Loss event, in Newham. London. last December to help raise awareness of violence against Women and girfs and support tho b6reav8d community affèctéd by fatsl domestic abuse. Our annual memorial seNice took place at St Martin in the Fields in December and 121 bereaved people attended this event and lit a cand16 to r6member their loved ones. . We completed our first year of retreats in London where over 45 people attended in year 1. . We support the launch of the Killed Women sup4ey outside the Houses of Parliament in November. W8 provided 93 support groups durlng thls pèriod a 470k Increase from 20221231
SUPPORT AFTER MURDER AND MANSLAUGHTER TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Volunteern Our SAMM support volunteers are carefully selected. and receive specialist training. They have themselves been bereaved through murder or manslaughter. The volunteer training is CPD (Continuing Professional Development) certified and is regularly assessed to ensure its up to date. Support is offered by eith8r regular telephone conversation, text or via video link such as zoom. There is also a secure online forum which is also carefijlly managed by volunteers and used by many as a means of support. Our closgd Facebook group 1$ 0180 monltor8d by staff, trustees and volunt8er8. Rosearch We continue to work with several unlversltles including. Nottlngham. Blmilngham Clty. Brfstol and Derby with ongoing research projecls. In 2023 we created our long-term research strategy whlch is an ongoing piece of work. Tralnlng SAMM dellvers profession81 tralnlng to Various org8nls8tions and crimin81 lustlce 8gencie8. All SAMM tr8ining is CPD (Continuing Professional Development) approved. Th8 SAMM training programme providès candidates with first hand detalls of trauma and suffering of those who hav8 been traumatically beaYed. Each cours8 Is evaluated, and the feedback is malnly positive. Flnan¢l•l rovlow SAMM r8Geived grants from 22 diff8rent trusts, an Increase from the previous financial year. SAMM also receNed generous donations from member8. th8 public, family trusts and foundations. SAMM 8180 charges a fee for professional training d61iv8r8d to criminal justice p8rtners inclu(Jing, poll¢e forc88. th8 Prob8tlon SeICe, th8 Crown Prosecution S8rvice and charitable trusts. SAMM extends its sincere thanks to 811 who have donated. Many of our members have tsken part In monthly glvln9 and fvnds for SAMM and we aro very grateful for th8ir affort6. SAMM has a reserves pollcy. whereby the organlsation alms to malntaln 9 months runnlng c¢)8ts at all tlmes. Thls reflects the fact that the support provided to b8re8v6d familles can contlnua 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 £115,181.00 in unrestrict8d reserves, which is equivalent to approximately 6 months (based on the predicted •xp8nditure for the next fin8nci81 year). The National Execullve Committee has assessed the malor risks to whl¢h the charity is expos8d, and are satisfied that systems are In place to mitlgat8 exposure to th8 major rlsks. Plans for tho futurn SAMM plans for the future include a revlaw of how we can Improve our services and look at further ways we can 8upport traumatically bereaved people. We will also work towards maintaining financlal sustainabillty whlch Is an ongolng u)mmttment. Structurei governance and managemont Support after Murder and Manslaughter (SAMM). pr8viously known as Parents of Murdered Chlldren. is a charity set up to support those bereaved through murder or manslaughter. SAMM has a constitution vthlch was amended at the 1999 Annual General Meeting and again in 2008, 2010 and 2021. In addition SAMM has a Code of Practice, C(xJe of Confidenliality. Equal Opportunities Policy and a Complaints Procedure. The National Execullve Committee Served during the year were: Marie Ellls Avi Royle David Reid Sylvia Smithie8
SUPPORT AFTER MURDER AND MANSLAUGHTER TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Marie Wright Rose Dixon Stev8 Willlams Rob Kellas L8sley Raes Heather Montague Ruth Goodey (Resigned 28 February 2024) (Rasigned 5 July 2023) (Appointed 21 October 2023) {Appolnted 1 D8C8mber 2023) N8w trust88s are appointed to the Natlonal Executlve Commlttee at the Annual General Meetlng and remaln In post for two years after whlch they may be ellgible for re*lectlon at the Annual General Meetlng. In addttion to the mèmbers elgcted, the committoe may COwOPt further m8mb8rs who ar8 full m8mb8rs of thè charity. Co-opted mamb6rs should not èxceed one third of the total membership of the committee at the time of Coryoption. After the AGM all new trustee8 are given a copy of the charity commission booklet Responsibilities of Charity Twstees CC3, which explain$ their role and responsibilit188 as 8 charity trustee. In order to protact vuln8rabl8 mambors all truslees are requlred to have a Dlsclosure and Barring serCe check (fom8rly Criminal Records Bureau check.) The National Executive Committaa should Consist of Chair, Vice£hair. Secretary, Treasurer and not mor8 than Iw8lve other members. Members of the National Executive Committee have no beneficial interest in the charlty. The National Executive Committee is our goveming and decision maklng body. Meetlngs are held biwmonthly and any committee member can requ8St an item to b8 included on tha 8gend8. SAMM staff ettend meetings and pre8enl wrltten reports to the commlttee. The Chair or Vlce-chalr presldes over the meetlng wlth Input from the committee members and the staff. The stsff then takes the actlons requlred to adminlster the decisions of the committee. B8tween meetings. the staff communlcates wlth the Chalr of the committee frequently and wlth other commlttee members. when appropriate. Lastly I would like to thank all th8 trustees for giving thèir ts-me freely and helping me over the18St 12 months. I would also like to thank our staff Jo Earfy and Sarah McGrory for all their hard work and support over thfj same perlod of tlme. Thank you all. Office operatlng procedure8 The Nation81 Offlce is available for éxisting members and for new contacts that need support and information, All inillal enquiries should come via The Natlonal Office whlch Is op8n from 9.00am - 5.00pm Monday to Frlday. Telephon8 numb8r8 0121472 2912 and 07342 888570 E-mall 1nfo@samm.org.uk Webslte wvhv.samm.org.uk Th8 trust8es' roport was approved by the National Executive Committee and signed on its behalf by Rose Dlxon Chair of Trustees Dated: 26 October 2024
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 (th8 charity) for the year ended 31 Marth 2024. Respon8lbllttlo8 and bas1$ of r•port A8 the National Executive Committee of the charity you are responsible for the preparation of Ihe flnancial statements In a¢cordanc8 wlth the requirements of the Charlt18s Act 2011 (the 2011 Act). I report In rospect of my 8xamination of th8 charity's financial ststernents carrièd out under sectlon 145 of the 2011 Act. In carrying out my examlnation I have followed all the applicable Directions given by the Charity Commisslon under Section 145(5)(b) of the 2011 Act. Indopondant examlnorfs 8tatsm•nt Your attentlon is drawn to tha fact that the charfty has prepared flnancial ststements in accordance with Accounting and Reportlng by Charities preparing thèir accounts In accordance with th8 Flnancial Reporting Standard applicable In th8 UK and Republlc of Ireland (FRS 102) in preference to the Accountlng and Reporting by Charities.. Ststemenl of Recommended Praotlce 188ued on l Aprll 2005 which is referred to In the extant regulations but has now been withdrawn. l und8rstsnd Ihat thls has been done In order for financlal statements to provid8 8 true and fair viaw in accordance with Generally Accepted Accounting Practice effectlve for reportFhg perfods beglnning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attentlon In connectlon wltt) the examination giving me cause lo believ6 that in any material respect: accountlng records were not kept in respect of the charlty as required by sectlon 130 of the 2011 Act., or the financial ststements do not accord with those records" or the financial statements do not comply with the appllcable requlrements concemlng the form and content of aoUnts Set out In tha Charltles (Accounts and Reports) Regulatlons 2008 other than any requlr8ment that the accounts giv6 a true and fair view which Is not a matter con31dered 88 part of an Independent examlnation. I have no concem8 and have come across no other matters In connèction wlth the 8xamination to which attentlon Should be drawn In thi8 report In ord8r to enable a proper understsnding of the flnanci81 statements to be raaGhed. 4ma,LL T Manloy & Co Llmltod 696 Yardley Wood Rd Billesley Birmingham West Midlands B13 OHY Dated: 28 October 2024
SUPPORT AFTER MURDER AND MANSLAUGHTER STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrutrlctsd Restrlcted funds funds 2024 2024 Total Unre3trfGted Restrlcted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donatlons and legacl88 Investments 44.560 4,866 164.040 208.600 4.866 53,921 4,011 141,793 195,714 4,011 T•)tsl Income 49,428 164,040 213,466 57.932 141.793 199,725 Expondlturo on: Raising fvnds Charltable acfjvitles 802 175,380 802 239,020 783 27,567 783 171,865 63,640 144,298 Total oxp8ndftur• 63,640 178,182 239.822 144,298 28,350 172,648 Net Incomel(oxpendlture) (14,214) (12,142) (26,356) (86,368) 113,443 27,077 Transfers belween funds 111,110 (111.110) Other recognlsed galns and losses: Revaluation of tsngibl8 flxed assèts (871) (871) (3,6341 (3,6341 N•t movoment In funds 96,025 (123,252) (27,227) (90,000) 113,443 23,443 Reconclllatlon of funds: Fund balancès at 1 April 2023 19,156 150,526 169,682 109,156 37,083 146,239 Fund balances at 31 MarGh 2024 115,181 27,274 142.455 19.156 150,526 169,682 The 8tatemÉnt of financi81 adiviti6s includes a119ains and losses reGognised In the year. All Income and expendlture derive from continuing activities.
SUPPORT AFTER MURDER AND MANSLAUGHTER STATEMENT OF FINANCIAL POSITION ASAT31 MARCH 2024 2024 2023 Noto$ Flxed assets Propety. plant and equipment Invostmonts 12 13 269 104,707 837 102.423 104.976 103.260 Current assets Cash at bank and In hand 52,278 76,490 Current Ilabllllle• 14 {14,799) (10,068) Not Currenl a886ts 37,479 66,422 Total a880ts le88 Cuffont Ilabllttlos 142,455 169,882 N•t assots oxcluding p8n81on Ilablllty 142,455 169,682 The fund8 of the charlty Rastrtcled Income funds Unr88trict8d funds Revaluatlon SerVe 15 27.274 109,426 5.755 150,526 12,530 6,626 142.455 169,682 The financial statements were approved by the National Executive Committee on 28 October 2024 Ros8 Dixon Chalr of TnMta•8
SUPPORT AFTER MURDER AND MANSLAUGHTER STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 NotOS Cash flows from oporatlng actlvltles Cash (absorbed byygenerated from operations 19 (25,922} 27,898 Invastlng actlvltl Proceeds from revaluation of Investments Investm8nt Income received (3,156) 4,866 37,242 4,011 Net cash generatsd from Investlng actlvltlB8 1,710 41,253 Net cash usod In flnanclng actlvltle8 Net (docreasoylncrna8• In ca•h and ca•h oqulvalents (24,212) 69,151 Cash and cash equivalents at beginning of year 76,490 7.339 Cash and ca•h oqulval8nt• at end of y•or 52,278 76,490
SUPPORT AFTER MURDER AND MANSLAUGHTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies Company Infomiatlon Support after Murder and Manslaughter is a registered charity, regist8red on 18 October 1990. fonnally known as Parents of Murdered Children. Th8 charty was 8gtsblish8d under a constitulion which sets out the objects and pow8rs of the Ghartty.. 1.1 Accountlng Conventlon The accounts have been prepared in accordanc with th8 ¢harity'8 governing document, the Charitles Act 2011 and 'A¢counting and Reportlng by Charities: Statement of Rocommended Pradice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)° (as amended for accounting periods commencing from 1 January 2016). The charlty Is a PublEc Benefflt Entity as defined by FRS 102. The financlal ststem8nts have departed from th6 Charltl&s (Accounts and Reports) Regulatlons 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 th8n tha version of the Statement of Recommended Practice whtch is referred to in the Regulatlons but which has since been withdravm. Th8 financlal statements are prepared In sterllng, whlch is the functional curr8ncy of the charity. Monetary amounts In these financial statements are rounded to the nearest £. The financlal statements have been prepared under the hlstorical cost conventlon, Imodlfied to Include the revaluation of fraghold proparties and to include investment prop6rtios and certain financial in8trum8nt8 8t fair value]. The prfn¢lpal accounllng policies adopted are set out below. 1.2 Golng concem At the tlme of approving the financlal statements, the Natlonal ExecutNe Committee have a reasonable expectation that the charity has adequate resource8 to continue in operational existence for thè fore8eeable futur9. Thus the National Executive Commlttgo contlnue 10 8dopt th8 going concem b88is of eccounting In preparing the financial statements. 1.3 Charltabla fund8 Unr83tricted funds are 8vailable for use at the discr6tion of the National Executive Committse in furtherance of their charitable objectives. Restricted funds are subject to SP8¢Ffic conditions by donors or gr8ntor8 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 ar8 subject to spectfic conditions by donors that th8 Capltal must be maintained by the charlty. 1 A Incomlng rnsourc Income is recognised when the chaiity is legalty entitled to rt after any performance conditions hav8 b8en met, th8 amounts can be measureL1 reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recognised once the charity has been notified of the donation, unless perf¢)m)ance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gfft Ald or deeds of covenant Is racognlsed at tlme of the donation. Legacies are recognlsed on ceIpt or othepwisé if the charity has been notified of an imp8nding distribution, the amount Is known. and rKeipt 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 2024 Accountlng pollc108 (Continued) 1.5 Resources expended Resourcas expended aro recogni8ed in the year In which they are incurred. Costs are allocated directly to activities wherever possibl8. Staff costs are apportioned to rellect tlme spent on activities as follows". Cost of g8neratlng funds Charltable activities In¢ludlng support costs Govemance 1.6 prortY, plant and oqulpm•nt Property, plant and &quipm8nt are iniallY moagured at cost and subsequently Measured at cost or valuation, net of d8preciatlon and any impalnnent losses. Depreciation Is recogni88d so as to write off the cost or valuation of as88ts1888 théir residual values over their useful lives on the followlng bases- Plant and machin8ry 25% straight Ilne Th8 gain or loss arising on the disposal of an assèt is determined as th8 dlfferen¢e between the sabe proceeds and the carrying value of the 8S8et, and 18 recogni88d in the statement of financl81 activities. 1.7 Impalrm•nt of non4urront a8sats At each reportlng end date, the charlty revlews the carylng amounts of tts tanglble assets to detem)Ine whether th8r8 IS any Indution that those assets have suffered an impairmant loss. If any such indication exists, the recoverable amount of the asset Is estimatad In order to detemiine the extent of the impaiment loss (if any). Recoverable amount Is the hlgher of falr value less Costs to sell and value In use. In assessing value in use, the estlmated futtjre cash flows are discounted to their present value using a pre-tax discount rate that reflects urrent market assessments of the tlm8 value of money and tho risks Specif to the asset for whlch th8 estimates of fvture cash flows have not been adjusted. If the recoverable amount of An asset Is estlmat8d to be less th8n its carying amount. the carrylng amount of the asset is reduced to its recoverable amount. An impairment Ios5 is recognised immediately in incom81 (expenditure for the year, unless ihe relevant asset is carried at a revalued amount, In whlch case the Impalrment10s5 is treated as a revaluation decrease. Recognised Impaimient losses are reversed if, and only rf, the reasons for the Impalrnient1088 have ce08ed to apply. Where an Impaim8nt108s Subsequontly reverse8. the carying amount of the asset is increased to the r8vised estimate of its recoverable amount, but so that the increased carrying amount does not 8xceed th6 carrying amount that would have been determlned had no impairment loss been recognis8d for th8 asset in prior years. A reversal of an impainnent loss is recognised immediately, unless the relevant asset is carrled in at a revalued amount. in which case the reversal of the impsimi8nt loss is troated as a revaluation Increase. 1.8 Cash and cash equlvalents Cash and cash equivalents Include cash In hand. deposts held at call with banks. other short-temi Ilquld investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wlthin borrowings in current liabilitie6. 10-
SUPPORT AFTER MURDER AND MANSLAUGHTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢countlng polici&s {Contlnuod) Baslc flnancial assets Basic financial assets, which include trade and other re1vableS and cash and bank balances, ar8 initially measured at transaction price including transaction costs and are subsequently CArried at amortised cost uslng the effectiv8 Interest method unless the arrangement constitutes a financlng transaction. where the transaction is measured at the pr8S9nt value of the future receipts discounted at 8 market rate of interest. Financial ass8ts classified as r8ceivabl8 Withln one year are not amortised. Baslc flnanclal Ilabllltlos Basic financlal Ilabllltles, Includlng trade and othèr payables and bank loans are Inltially recogni86d at transaction prica unless th8 arrangement constltutes a financlng transactlon, where the debt instrument is méasured at the pr8sent valu8 of thg future payments discounted at a mark8t rate of Interest. Flnanclal Ilabilities cla8sSfied as pBy8ble within ona year are not amortised. Debt Instruments are subsequ8ntFy carried 8t amortised cost, using the effective interest rate method. Trade payabl88 are obllgatlons to pay for goods or servlc88 that have been acqulrad in th8 ordinary course of operations from suppllers. Amounts payable are classifiéd as current Ilabillties if payment Is due wlthin one year or18ss. If not. th8y are pres8nted as non-current liabillties. Trade payables ar8 rècognlsed Inltlally at transaction price and subsequently measured at amortlsed cost uslng the effective Interest method. Derecognldon of fln•n¢lal Ilabllltles Flnancial liabillties are derecognised whgn the charfty'8 contractual obligatlon8 explrp or are discharged or cancell8d. 1.9 Employee bonoflts The cost of any unused hollday entltlgm8nt 58 recognised In the parlo(l in which th8 8mployee's servic8s ar8 f8C8ived. T8rmlnatlon banèfits are recognised immediately as en expensè when th8 charlty Is demonstrably commlttad to temilnale the employmenl of an employee or to provlde termination benefits. Crltlcal accountlng ast1mat and Judgom•nts In the application of the charity's aoUnting policies, th8 Nation81 Execullve Committee a required to maka judgements, 8Stim8tes and assumpkn'ons about the carrylng amount of 8588ts and liabillt18s that are not r6adily apparent from other sources. The estimates and associated assumptlons are based on historical exp8ri8nca and othar factors that aro considered lo be relevant. AduaS results may differ from these eslimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting estimatss ara recognlsed in Ihe perfcrfl In which the estimate is revised where the revision 8ffects only that period. or in the p8rlod of the r8vi8ion and tUre pariods where the ravlsion affects both current and future periods. 11
SUPPORT AFTER MURDER AND MANSLAUGHTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donatlons and legacies Unre8trlctsd Restricted funds fund8 2024 2024 Total Unrostrleted Re$trl¢tod fund8 funds 2023 Total 2024 2023 2023 Donatlons and gifts Grants receivable for core aclivit188 39,560 16,000 55.560 37.921 7.800 45,721 5.000 148.040 153.040 16,000 133,993 149,993 44.560 164,040 208,600 53,921 141,793 195,714 InGom• from Inv•slm•nts Unrestrlctèd Unro$trlct8d funds fund8 2024 2023 Incom8 from listed investments Interest receivable 3,942 924 3.759 252 4,866 4,011 Expendltur• on ralslng fund• R•8trlcted funds 2024 R•strlcted funds 2023 Fundral8lng and publlclty Staff Costs 802 783 12-
SUPPORT AFfER MURDER AND MANSLAUGHTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expondituro on charftable aetlvltle• Headlng
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2024 Headlng
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2023 Dlract Cogts Stsff costs Activities undertaken dlrect 56,250 253 38.342 3,419 56.503 41,761 Share of Support and 90manCe costs {s•• note 7) Support Govemance 143,483 39,034 120,740 9,364 239.020 171,865 Analy81• by fund Unrestrided funds Restrlcted funds 63.640 175.380 144,298 27.567 239,020 171,865 Support CO8t• allocatsd to a¢Uvltle• 2024 2023 Staff costs Depreclatlon Office and consultancy cc>8ts Governance costs 49,191 569 95,937 36,819 43,044 569 77,127 9,384 182,516 130.104 Anatysed between: Charitable actlvilles 182,516 130,104 Net movement In fund• 2024 2023 The net movement In fiJnd8 is stated after chargingl(crediting): Fees payable for the independent examinatlon of the chaTity'8 financA81 ststemenis Oepreciation of owned property. plant and equlpment 2,215 2.215 569 13-
SUPPORT AFfER MURDER AND MANSLAUGHTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Natlonal ExecutSv• Commltte• None of the Natlonal Executive Committee (or any persons connected with them) received any remuneration during the year. Trustees received expenses in respect of th@ir duties as trustees of £1.240. (2023- £686). Trustees rec8lved travel expenses for th8ir 'volunteerf duti88 of £1,095. {2023- £1,587). Keith Mellalieu has advised the National Executive Committee that he is also a director of GLP Legal M8n8gement Limited who provide bookkeeping and administrative services to tha Charity on a comm8rcial basis. 10 Employ• Tho averaga monthly numbar of employees during the year was: 2024 Number 2023 Numbor Chlef executlve officer Office COaordin8tor Assistant COrdInatOr Total Ernploym•nt co•t• 2024 2023 Wages and salarles other pension cost8 97,154 9,891 81,106 1.846 107.045 82,952 There were no employees whose annual remuneration was more Ihan £60.000. 11 Taxatlon The charity 18 exempt from taxation on Its 8¢tiviti88 because all Its income 18 applled for charitable purposes. 14-
SUPPORT AFTER MURDER AND MANSLAUGHTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Proportyi plant and equlpment Plant and machln•ry At 1 April 2023 5,000 At 31 March 2024 5.000 Dgproclatlon and Impalrnwnt At 1 April 2023 Depr8ciatlon charged In the year 4,162 589 At 31 M8rch 2024 4,731 Carrylng amount At 31 March 2024 269 At 31 March 2023 837 13 Flxed a88•t Inve4tm•nts Un118ted Inv•¥tment• Cost or valuatlon At 1 April 2023 Valuatlon changes 102,423 2.284 At 31 March 2024 104,707 Carrylng amount At 31 March 2024 104,707 At 31 March 2023 102,423 Flxed assot Inv•8tments rnvalu The tharity has invested in the COIF Charities Investment Fund and the COIF Chariti88 Property Fund. Thes8 investments ar8 r8valued annually at 31 March according to the mid-market values certified by the COIF Charity Funds. During this year COIF investment dividends amounting to £3,941.56 were reinvested in the Property Fund. leaving holdings of 72.669.54 units in the COIF Charities Property Fund and 1,443.14 units in the COIF Charities Investmerrt Fund at 31 March. 2024. Th8 annual revaluation is rèflected in the SOFA. 15-
SUPPORT AFTER MURDER AND MANSLAUGHTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Currant Ilabllltles 2024 2023 Othor taxation and social secuiity Trade pay8b Other payables Accruals and deferred Income 9.067 559 743 4.430 1,597 601 655 7,215 14,799 10.088 15 R08tr1Gt•d lund• The restricted funds of the charlty comprlse the unexpended balances of donatlons and grants h8ld on trust subject to specffic condltlons by donors as to how they may be u88d. At 1 Aprfl 2023 Incomlng Regourc ro6ourG•• expanded Transf•rs Al 31 March 2024 Natlonal Lottery Communlty Fund8 & Other Gr8ntB 150,528 184,040 {176,182} (111,110) 27,274 Pr•vlou• y•ar: At 1 Aprll 2022 Incomlng Regourc8• ro8ource8 expended Trnn•f•r• At 31 March 2023 National Loltsry Communlty Funds & Other Grants 37.083 141,793 {28,350> 150,526 18 Unre8trlrted fund$ The unrestricted funds of the Charity comprise th8 unèxpended balances of don8tion8 and grants which are not sublecl to specific conditions by donors and grantors as to how they may be usgd. Thaso include dasignat8d funds which have been set aside out of unrestricted funds by the trust883 for specific purposes. At 1 Aprll 2023 Incomlng rn8ouKes Resources •XPondod Tran8forn Gains and At 31 March 10•ts08 2024 General funds 19.156 49,426 163.640) 111,110 (871) 115.181 Prnvious year.. At 1 Aprfl 2022 Incomlng resources Resourcos oxpended Transfers Galns and At 31 M4rch 10s608 2023 General funds 109.156 57.932 (144.298) (3.634) 19,156 16-
SUPPORT AFTER MURDER AND MANSLAUGHTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Analysls of net assots botweèn fvnds Unrestrlcted funds 2024 Restrlctod funds 2024 Total 2024 At 31 March 2024: Prop8rty, plant and equipment Investments Current assetsl{Ilablllties) 269 104.707 10,205 269 104.707 37.479 27,274 115.181 27,274 142,455 Unre$trl¢ted funds 2023 Ro8trlcted funds 2023 Total 2023 At 31 March 2023: Propety, plant and equipment Investments Current a888ts1(IlabllFtlo8) 837 112,298 37,391 837 102,423 66,422 (9,875) 29,031 19,156 150,526 169,682 18 Rolatod party tran8aetlon8 Th6re ware no dl8clo8able related party transadions durlng the year (2023 - none). 19 Cash generated from operatlon8 2024 2023 (Deficttysurpus for the yoar (26,356} 27,077 Adjustm8nt$ for: Investment income cOgnised in statement of financial activltie8 Dopr8¢iation and impalrment of propety, plant and equipment {4,866) 569 (4.011) 569 Movements in working capital: Increase In trade and other payables 4,731 4,263 Cash (absorbgd by)Igonerated from op8ratlons (25,922) 27,898 20 Analysis of chang08 In net funds The charity had no material debt duTlng the year. 17-