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 EXe￿tiVe 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 servi￿8 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 r￿ulatiOn8.
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 incoM￿eneration 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, CommonV￿alth 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 be￿aYed. 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
Se￿ICe, 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 ser￿Ce 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
a￿oUnts 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 pro￿rtY, plant and oqulpm•nt
Property, plant and &quipm8nt are ini￿allY 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 re￿￿1vableS 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 a￿oUnting 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
#ac982
2024
Headlng
#ac982
2023
Dlract Cogts
Stsff costs
Activities undertaken dlrect
56,250
253
38.342
3,419
56.503
41,761
Share of Support and 90￿manCe 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 CO￿rdInatOr
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-