REGisfERED CHARif( NUMBER: 1000598 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 ort after Murder and Manslau hter Bennewith 2018 Limited Va AJ Bennewith & Co Upper Ground Floor 18 Farnham Road Guildford Surrey GUI 4KA
ort after MuTder and Manslau hter Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of thÈ Tntee$ i to S Independent Examiner's Report ststement of Financial Artivities Balance Sheet Notes to the Financial Statements 10 to 22 Detailed Statement of Financial Activities 23 to 24
ort after Murderand Manslau ter Re ort of the Trustees forthe Year EndÈd 31 March 2025 The National Executive Committee present their annual report and financial statements for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note l and comply with the charity's constttution, the Charities Act 2011 and 'Accounting and Reporting by Charities: Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effertive l January 2015)" PagÈ I
su ortafter Murder and Mans13U hter Re ort of the Trustees for the Year Ended 31 March 2025 OBJEcfivES AND AcnvmES The charity's objects are: -To 5UPPOrt its members through peer-5UPPOrt, advice and all methods which are appropriate and available. To work with criminal justice partners in understanding the problems experienced by people bereaved through homicide (murder and manslaughter). - To work with he3h services offering assistan to those similarly bereaved. -To organise and 5UPPOrt research into the effects of homicide. - To work with agencies in the prevention of violent crimes and homicide. In order to meet the objectives of the charity as stated above, staff tover the telephone support line within office hours and provide support to any member of the publit, police, relatives or friends of victims who reouire help, and any other agencies. We are often the first point of contatt for Someone following a murder and it may also be the first opportunity a person has been able to discuss their feelings since the crime. Our specially trained staff provide support through our helpline, and this is managed by using national telephone lines. All personal information is stored in accordance with the Data Protettion Act and GDPR regulations. AII SAMM volunteers are members who have been bereaved themselves through homicide. Their own experience of a traumatic bereavement often means they want to 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 required. Office staff give support, advice and information to all volunteers. Without the help and dedication of SAMM staff and volunteers, SAMM would be unable to offer continued support to the membership. Training for all is organised and commissioned by external and internal trainers, including Rose Dixon, Chalr and Marie Ellis, Vice Chair and Joanne Early. CEO. Rose Dixon worked for SAMM for 22 years as a trainer and CEO for over most of that tlme. She is currently chair after Marie Ellis retired in 2023. She Is a bereaved mother and grandmother. Rose previously worked as a clinical nurse specialist and a communication skills tutor at the University of Liverpool before joining SAMM. Marie Ellis has been Chair of SAMM Natlonal since 2005 and retlred from the role in 2023. She is a bereaved mother and became part of SAMM eighteen month5 after her 50n was murdered in 1992. She is currentlyvice-chair. AII SAMM trustees and volunteers have also experienced a traumatic bereavement as a result of murder or manslaughter, The significance of traumatically bereaved people supporting those with similar experiences makes SAMM a unique organisation as our service5 are designed by the bereaved for the bereaved. 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. Support 15 delivered by specially trained volunteers. The main object of the support is to help and guide people through a painful and challenging tlme and to nurture and encourage them to cope and recover. SAMM always ensures their members remain at the forefront of the charity. Peer support is essential to people bereaved by murder and manslaughter and SAMM has the expertise and commitment to offer care, understanding and vital support to those who are in need. SAMM continues with the retreats which bring people together, giving them the opportunity to socialise and to speak openly in discussion groups or in one-to-one private se55ions. Many activities are on offer throughout a typical weekend including creative workshops, well-being attivities, and stress and trauma education. Volunteers Our SAMM support volunteers are carefully selected and receive specialist training. They have themselves been bereaved through murder or man51aughter. The volunteer training is CPD (continuing professional development) certified and is regularly assessed to ensure its up to date. Support 15 offered by either regular telephone conversation. text or via video link such as zoom. There is also a secure online forum which is also carefully managed byvolunteers and used by many as a means of support. Our closed Facebook group is also monitored bystaff, trustees and volunteers. Page 2
Su ortafter MurdeT and Manslau hter Re ort (rfthe Trustees for the Year Ended 31 March Z025 Reseach We continue to work with several universities includin& Nottingham, Birmingham City. Derby and Warwick ongoing research projects. Training SAM M 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 firsthand details of trauma and suffering of those who have been traumatically bereaved. Each course is evaluated, and the feedback is mainly positive. ACHIEVEMENTS AND PERFORMANCE We created our mission, vision and 5-year strategic plan. Vlslon A world offering hope and support whenever needed. Mission Become a household name by 2029. In 2024 we continued to collaborate with Warwlck University who published thelr findings on the Home Office Homicide Index. The launch event took place in 2025 and the study remains ongoing. We remain members of the following group5: The All-party Parliamentary Group for Bereavement Support: Famlly Liaison Affiliated Collettive of Support Services FLACSS,. The Foreign, Commonwealth and Development Offl¢e, Murder and Man51aughter Team, and the Criminal Justice Alliance. We raised the charity's profile by working Wlth key partners and stakeholders such as the Parole Board, the National Probation Service, multiple police forces including the Police Service Northern Ireland, the Crown Prosecution Service, Survivors against terror, At a Loss, Missing People, 100 families and many more. Our work with the Parole Board meant we were able to provide ongoing support to the pilot Scheme of victim observer hearings which has now been rolled out nationally. WÈ continue to support improvements to this scheme. It was an honour to be invited to attend the National FLO conferen and Natlonal FLC conferences last year to discuss the vitsl work of SAMM and FLACSS. We continue to deliver support to the SAMM community by organising and attending seveTrl events. Here a a few highlights- National Homlcide Memorial Day on 25th September. This year's event took place online where we increased our rea¢h and touched the live5 of more bereaved people. We also attended the National Homicide Memorial Day event in Liverpool tool Memorial event in Croydon last March to support the prevention of violence against women and girls. Ronan's Law in Parliament, banning the sale of zombie knives. Parliamentary debate on creating a bereavement register in schoo15 and adding bereavement education to the curriculum. We were very sad to say goodbye to our MindFulness Photography Workshops delivered in both Birmingham and London. This was a 2-year project funded by the Awards for All National Lottery funding. They were so popular we were asked for more workshops. Lastly, we must also thank the National lottery community fund fortheir last three-year grant which has now come to an end. Page 3
Su ort after Murdèr and Manslau ter Re ort of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Flnancial review 5AM M received grants from 20 different trusts and foundations. SAMM also received generous donation5 from the members, the public and other organi53tions. SAMM also charges a fee for professional training delivered to criminal justice partners indudin& police forces, the Probation SONI, the Crown Prosecution Service and charitable trusts. 5AMM extends its sincere thanks to all who have donated. Many of our member5 have taken part in monthly giving and they have also raised funds for SAMM. We are very grateful for their efforts. SAMM has a rèserves policy, whereby the organisation aims to maintain 6 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 levèl for new members. At the end of this financial year SAMM holds £110,724 in unrestricted reSee$, which is equivalent to approximately 10 months {based on the predicted expenditure for the next financial yearl. The National EKecutive Committee h25 assessed the major risks to which the charity is exposed, and are satisfied that system5 are in place to mitigate exposure to the major risks. FUTURE PiANS SAMM plans for the future include a review of how we can improve our services and look at further ways we can support traumatically bereaved people. WÈ will a150 be worklng towards maintaining financial sustsinability which is an ongoing commitment. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng do¢ument The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Organisatlonal structure Support after Murder and Manslaughter ISAMMI, 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 ha5 a Code of Prattice, Code of Confidentiality, Equal Opportunities Policy, Complaints Procedure. The National Executive Committee who served duringthe yearwere: Rose Dixon, Chair Marie Ellis, Vice-chair - Sylvia Smithies, Secretary - Avi Royle, TreaSUr David Reid Marie Wright Heather Monts£ue - Ruth Goodey Helen Smith PaEe 4
ort after Murder and Man51au ter Re ort of the Trustees for the Year Ended 31 March 2025 STRuuRE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees New tru5tee5 are appointed to the National Executive Committee at the Annual General Meeting and remain in post for two years after which they may be eligible for re~election at the Annual General Meeting. In addition to the members eletted. the committee may co-opt further members who aro 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 protett vulnerable member5 all trustees are required to have a Disclosure and Barring SerNTce check Ifom)erly Criminal Records Bureau check.) Non-bereaved trustees tan be co-opted if they have specialist knowledge. The National Executive Committee should tonsist of Chair, Wice-chair. Secretary, TaSurer and not more than twelve other members. Members of the National Executive Committee have no beneficial interest in the charity. The National Executive Committee is our governing and decision-making body. Meetings are held bi-monthly, and any committee member can request an rtem to be included on the agenda. 5AMM staff attend meetings and present written reports to the committee. The CEO attends trustee meetings. The Chair or Vice-chair presides over the meeting with input from the committee members and staff. The staff then takes the artions required to administer the decision5 of the committee. Between meetings. the staff communicates with the Chair of the committee frequently and with other committee members, when appropriate. Lastly, I would like to thank all the trustees for giving of their time freely and helping and supporting rne over the last 12 month5. 1 would 3150 like to thank our staff Jo Early, Sarah McGrory and Sandra Golding for all their hard work and support over the same period of time. Thank you all. Offjce operating procedurès The National Office is available for existing members and for new contacts who need support and information. All initial enquiries should come via The National Office which is open from 8.00am.- 4.00pm Monday to Friday. Telephone numbers 0121472 2912 and 0845 872 3440 E-mail samm.national@gmail.com Website www.samm.org.uk REFERENCE AND ADMINISTrATIVE DETA115 Registered Charity number 1000598 Principal address Tally Ho Pershore Road Edgba5ton Birmingham West Midlands B5 7RN Trustees R Dixon H Smith lappointed l.10.24) M WriEht S Smithie5 D Reid A Royle M Ellis H Montague R Goodey Page 5
rt after Mu ¢rftheTn forthe Y Ended 31 March 2025 REFEREN AND ADMINISTrATIVE DETAILS Independent Elaminer Bennewith 2018 Limtted V3 AJ Bennewrth & Co Upper Ground Floor 18 Famham Road Guildford Surrey GUI 4XA Approved byorderof the board oftrustees on..29.,QS..%_6-....-...-.... and signed on Its behalf by. R Dixon-Trustee
Inde endent Examinerfs Re ort to the Tntee$ of ort after Murder and Manslau htèr Independent examiner's report to the trustees of Support after Murder and Manslaughter I report to the charity trustees on my examination of the accounts of Support after Murder and Manslaughter (the Trust) for the year ended 31 March 2025. ResponsibilitiÈs and basis of report As the charity tru5tee5 of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Att 20111'the Att'l. I report in respect of my examination of the Trust's accounts carried out under Sertion 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl of the Att. Independent examiner's statement I have completed my examination. I Confirm that no material matter5 have come to my attention in connertion with the examination giving me cause to believe that in any material respett: accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter Considered as part of an independent examination. I have no concerns and have corne across no other matters in connection with the examination to which attention should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached. A J Bennewith F J FCPA, FF& FFT& FIPA, DChA FRSA Bennewith 2018 Limited Va A J Bennewith & Co Upper Ground Floor 18 Farnham Road Guildford Surrey GUI 4XA 29 January 2026 Page 7
ort after Murderand Man51au hter Statement of Financial Attivities for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds as restated Unrestritted funds Restrirted funds Notes INCOME AND ENDOWMEPtrs FROM Donations and legacies 31,112 209.592 240,704 208,598 Investment income 5,479 5.479 4,867 Total 36.591 209,592 246.183 213,465 EXPENDITURE ON Raising funds 48,856 3,424 52.280 54,860 Charltsble activities Charitable activities 6,038 180.099 186,137 180,037 Total 54,894 183,523 238,417 234,897 Net gains/llosse51 on investments 418 418 1871 NEf INCOME/{EXPENDITURE) 117.885) 26,069 8,184 122,3031 RECONCILIATION OF FUNDS Total funds brought forward 128,609 18,770 147.379 169,682 TOTAL FUNDS CARRIED FORWARD 110,724 44,839 155.563 147,379 The note5 form part of these financial statements Page 8
aftermurder arKI Mansla 31 March 2025 3L325 3L324 TDtsI funds as restated funds funds funds FIXED ASSETS Tangible assets Inve5tmerrts li 108558 269 104.708 8558 108558 58 CURRElnASSErs Debtors Cash at bank 104.9n 8.767 44.839 53.606 52,277 ,n8 44,839 55.567 52,2TI Amounts fallin£ due wlthln one yeèr 14 18562) 18,562) (9,8751 NEf CURRENfA55EfS 2.1&5 44,839 47.CQ5 41402 TOTAL ASSFIS LESS CURRENT UABILMES iio,n4 44339 155.563 147379 NEfASSErs 110,724 449 155.563 FUNDS Unrestritted funds Restrirted funds 147,379 110,724 44.839 128.609 18.no TOTAL FUNDS 155563 147.379 The financlal statsmerrts were approbtd by the Board of Trustees and authortsed for Issue on and were sId on its bthlf by. Trustee The rjotesform part of thesefinantial statenlents Page 9
Su ort after Murder and Man51au ter Notes to the Financial Statements for the YÈar Ended 31 March 2025 ACCOUNTING POUCIES Basis of preparing the financial statements The financial statement5 of the chartty, which is a public benefft entty under FRS 102, have been ppared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Chartties- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Rèpublic of Ireland IFRS 1021 leffettive l January 20191., Financial Reporting Stsndard 102 'The Financial Reporting Standard applicable in the UK and Republit of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical c05t convention, wtth the exception of investments which a induded at market value, as modified by the revaluation of certain assets. Company information Support after Murder and Manslaughter is a registered charity, registered on 18 Ortober 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. Accounting conventicn The accounts have been prepared in accordance with the charitvs goveming document, the Charities Act 2011 and"AccountinE and Reporting by Charities: Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)- las amended for accounting periods commencing from l January 20161. The charity is a Public Benefit Entity a5 defined by FRS 102. 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 Prattice which is referred to in the Regulations but which has since been withdrawn. The financlal statements are prepared in sterlin& which is the functional currency of the chartty. Monetsry amount5 in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, Imodrfied to include therevaluation of freehold properties and to include investment properties and certain financial instruments at fair valuel. The principal accounting policies adopted are set out below. Going concern At the time of approving the financial statements, the National ExecLrtive Committee have a reasonable expectation that the charity has adequate resour$ to continue in operational existence for the foreseeable future. Thus the National Exccutive Committee continue to adoptthe going concern basis of accounting in preparing the financial statements. Income Income is recognised when the charity is legally entrtled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that intome will be received. Cash donations are recognised on ceIpt. 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. Legacie5 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. Expendituro Resources expended are recognised in the year in which theyare incurred. Costs are allocated directly to activities wherever possible. Pago 10 continued...
su ort after Murder and Manslau hter Notes to the financial Statements - contlnued for the Year Ended 31 Marth 2025 ACCOUNTING POLICIES- continued Expenditure Staff costs are apportioned to reflect tirne spent on activtties a5 follows: Cost of generating funds 5% Charitable activities including support costs 95% Tangible fixed assets Property, plant and equipment are initially measured at cost and subsequently measured at C05t or valuation, net of depreciation and any impairment losse5. 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 or1055 arising on the disposal of an asset 15 determined as the difference between the sale proceeds and the carrying value of the asset, and 15 reco8ni5ed in the statement of financial activities. Impairn)ent 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 impaiment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment 105s lif any). Recoverable amount is the higher of fair value less costs to sell and value in use. In a55essing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflerts current market assessments of the time value of money and the risks specific to the a55et 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 rts car)wng amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment10ss is recognised immediately in income/ lexpenditurÈ for the year, unle$5 the relevant asset is carried at a revalued amount. in which case the impalrment loss is treated as a revaluation deCase. Recognised impairment losses are reversed if. and only rf, the reasons for the impairment loss have ceased to apply. Where an impairment1055 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 doe5 not exceed the carrying amount that would have been determined had no impairment1055 been recognised forthe 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 impairnient loss is treated as a revaluation increase. Fixed asset investments Fixed asset investments are initially measured at transaction price including transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/lexpenditurel for the year. Taxation The charity is exempt from tax on tts charitable attiv¢ties. Fund accounting Unrestricted funds can be used in accordance with the charitable objettive5 at the discretion of the National Executive Committee. Restricted fund5 can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular re5tritted purposes. Page 11 continued...
Su ort after Murder and Manstau er Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POUCIES- continued Fund accounting Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Endowment funds are subjertto specific conditions by donors thatthe capital must be maintained by the charity. Pension costs and other post-retirÈment benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Artivtties in the period to which they relate. Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities ofthree months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Baslc 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 c05t using the effective interest method unless the arrangement constitutes a financing transaction, where the transactlon is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financlal liabilities Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transattion, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilitie5 classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payable5 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 liabilities if payment is due within one year or le55. If not they are presented a5 non-current liabilities. Trade payables are recognised initially at tran5artion prlce and subsequently measured at amortised c05t using the effective interest method. Derecognition of financlal liabilities Financial liabilities are derecognised when the charity's contractual obligations expl or are discharged or cancèlled. EmployÈÈ 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 15 demonstrably committed to terminate the employment of an employee orto provide tem)ination benefits. Critical accountinE estimates and judgements In the application of the chariW5 accounting policies. the National Executive Committee are required to make judgernent5, estimates and assumptions about the carrying amount of assets and liabilttie5 that are not readily apparent from other sources. The estimates and associated 355umption5 are based on historical experien and other factor5 that are considered trj be relevant. Actual results may differ from these estimates, The estimates and underlying assumptions are reviewed on an ongoing b3sis. Revisionsto accounting Page 12 continued...
Su ort after Murder and Manslau hter Notes to thÈ Financial Statements- continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- continued estimates are recogni5ed in the period in which the estimate is ViSed where the revision affects only that period, or in the period of the revision and future periods where the revision affett5 both current and future periods. DONATIONS AND LEGACIES 31.3.25 31.3.24 as restated Donations Grants 25,113 215,591 55,558 153,040 240,704 208,598 INVESTMENT INCOME 31.3.25 31.3.24 as restated Income from listed investments Deposit account interest 4,234 1,245 3,943 924 5,479 4,867 RAISING FUNDS Raislng donations and legacies 31.3.25 31.3.24 as restated Staff costs Income generation consultsnt 4,280 48,000 4,010 50,850 52.280 54,860 Page 13 tontinued...
ort after Murder and Manslau htsr Notes to the Financtal Statements- continued forthe Year Ended 31 March 2025 CHARITABLE AcllviTIES cosrs 2025 2024 Dirert Costs Conference and events Empowerment weekend Qualified art therapist Travelling costs Sundrie5 26.645 13.944 954 8,668 6,530 33,801 12.508 890 16,686 70 Total direct costs 56,742 63,955 Support costs Wages and Salaries Social security Pensions Sundries Subscriptions Independent Examlner's fee Accountancy Legal and profe55ional fees Staff training IT maintenance and costs Insurance Telephone and internet Depreciation Bankfees Printin& postage and stationery Advertlsing and marketing Volunteer costs Interest chargÈ 81.309 3,464 2.068 1,632 532 3.000 7,551 94 275 4,766 926 8,950 269 638 10,397 299 3,101 125 76.195 2,836 1,969 1.460 1,962 2,215 5.553 1,539 1,700 6.993 569 623 10,772 1.017 517 162 Total support costs 129,396 116.082 Total charitable artivitie5 expenditure 186,138 180,037 TRusfEES' REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Tru5tees' expenses There were no tru5tees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 14 continued...
Su ort after Murder and Manslau hter Notes to the Financial Statèments- continued for the Year Ended 31 March 2025 STAFF cosrs 31,3,25 31.3.24 as restated Wages and salaries Social security costs Other pension costs 85,588 3,464 2.068 80,205 2,836 1,969 91,120 85,010 The average monthly number of employees during the yearwas as follows: 31.3.25 31.3.24 as restated No employees received emoluments in exce55 of £60,000. COMPARATIVES FOR ThE sfATEMENT OF FINANCIAL AcnvmES Unrestritted funds Restricted funds Total funds as restated INCOME AND ENOOWMENTS FROM Donations and legacies 35,559 173,039 208,598 Investment 5ncome 4,867 4,867 Total 40.426 173,039 213,465 EXPENDITURE ON Raising funds 44,196 10,664 54,860 Charltable attivities Charitable activitle5 (5.0861 185,123 180,037 Total 39,110 195,787 234,897 Net Eains/l105sesl on investments 1871} (8711 NET INCOME/(EXPENDrruRE) Transfer5 between funds 445 (2,102) 122,7481 2.102 122,3031 Net movement in funds 11,657) (20.6461 122,303 RECONCILIATION OF FUNDS Total funds brought forward 130,266 39,416 169,682 Page 15 continued...
Su ort after Murder and Manslau hter Notes to the Financial Statements- continued for the Year Ended 31 March 2025 COMPARATIVES FOR THE sfATEMENT OF FINANCIAL AcfMTIES- continued Unrestrirted fvnds Restricted funds Total fund5 as restated TOTAL FUNDS CARRIED FORWARD 128,609 18,770 147,379 PRIOR YEAR ADJusfMENT The charity started working with a new accountant for the preparation of the accounts for the year ended 31 March 2025. The new accountant recommended adjustments to past figures in response to the methodology of their predecessors. As a result, some expenditure amounting to £50.850 that was pViouS[V classed as charitable activltlÈs in the comparative figures has now been treated as raising funds expenditure: and some donations amounting to £9,000 which were restritted but treated as unrestricted in the accounts for the period ended 31 March 2024 have now been recognised as restritted. Corrections have also been applied to employer's national insurance contributions, interest charges and taxation and social security creditor figures in the comparatives. This has resulted in a reduction in the taxation and social securty creditor by £4,924, employer's national insurance contribLrtions being reduced by £5,086 and the interest charge for the year being increased by £162 in the prior year. This also meant that the unrestricted funds balance at the year-end was understated by £4,924. The comparatlve figures in the funds note have been amended since some rnaterial funds were not shown separately in the prior year accounts. Furtherrnore, there was restricted expenditure in prior years which had been treated as unrestritted in error, resulting in the restricted fund balances at 31 March 2023 being overstated by £lll.110 and at 31 March 2024 being overstated by £8,504, and unrestricted funds in each year being understated by the same amounts. The comparative figures in the charitable actlvities expenditure note have been amended to more fairly reflect the allocation of the expenditure to charitable activities. The financial statements now reflertthe funds and attivities of the charity in a more true and fair manner. io. CHANGE IN ACCOUNTING POLICY The expenditure accounting policy has been amended to provide a more reliable reflection of the percentage of staff time spent on raising fund5. Prcviously 1% of staff salaries were allocated to raising funds with 99% being allocated to charitable activities expendtture. This ha5 been amended such that 5% of staff salaries are allocated to raising funds wrth 95% being allocated to charitable attivities expendtture. The impact of this is as follows: 2025 2024 Without amendmentto poliry Raising funds: Salaries Charitable attivities: Salaries Change in policy Raising funds- Salarie5 Charitable 3Ctivities- Salaries After amendment to policy Raising funds: Salaries Charitable activitie5: Salaries 856 84.732 802 79.403 3.424 13,424) 3,208 13,208) 4,280 81,308 4,010 76,195 Page 16 continued...
ort after Murder and Manslau hter Notes to the Financial StatÈments- continued for the Year Ended 31 March 2025 ii. TANGIBLE FIXED ASSErs Plant and machinery COST At l April 2024 and 31 March 2025 5,000 DEPRECIATION At l April 2024 Charge for year 4,731 269 At 31 March 2025 5,000 NEf BOOK VALUE At 31 March 2025 At 31 March 2024 269 12. FIXED ASSET INVESTMENTS sted inve5tmentS MARKET VALUE At l April 2024 Addition5 Revaluations Reclassification/transfer 104,708 4,234 418 (8021 At 31 March 2025 108,558 NET BOOK VALUE At 31 March 2025 108,558 At 31 March 2024 104,708 There were no investment assets outside the UK. Cost or valuation at 31 March 2025 is represented by: Listed investments Valuation in 2025 108,558 The charity has invested in the COIF Charities Investment Fund and the COIF Charities Propety Fund, These investments are revalued annually at 31 March according to the mid-market values certified by the COIF Charity Funds. At the year end holdings of 76,634.92 units in the COIF Charities Property Fund and 1,443,14 units in the COIF Charities Investment Fund at 31 March 2025. The annual revaluation 15 refierted in the SOF Page 17 ontinued...
Su ort after Murder and Man51au Notes to the financial Statements - continued for the Year Ended 31 March 2025 13. DEBTORS". AMOUNTS FALUNG DUE WIThIN ONE YEAR 31.3.25 31.3.24 as restated Prepayments 1,961 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31,3.25 31,3.24 as restated Trade creditors Taxation and social security Other creditors 506 4,288 3,768 559 4,143 5,173 8.562 9,875 15. MOVEMENT IN FUNDS Net movement in funds At 31,3.25 At 1.4.24 Unrestrlrted funds General fund 128,609 (17,8851 110,724 Restricted funds National Lottery Fund City Bridge Fund National Lottery Awards for All (En813nd) Fund 13,323 11,9751 22,967 7,151 9.126 14,721 14,721 18,770 26,069 44,839 TOTAL FUNDS 147,379 8.184 155,563 Page 18 continued...
Su ortafter Murder and Manslau hter Notes to the Financial Statements- continued for the Year Ended 31 March 2025 15. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows: Incoming resource5 Resources expended Gains and losse5 Movement In funds Unrestricted funds General fund 36.591 (54.894} 418 117,8851 Restrirted funds National Lottery Fund City Bridge Fund Phones and Tablets Fund East Midlands Fund Essex and North East London Fund National LotteryAwards forAII (England) Fund Essex Fund Other Restricted Funds 116.647 33,000 5,000 20,000 5,OCK) (103,3241 134.9751 (5.0001 120.0001 15,0001 13,323 11,9751 19,945 5,000 5.CJ)O 15.224) (5,0001 15,OLKIi 14,721 209,592 (183,5231 26,069 TOTAL FUNDS 246,183 1238,417) 418 8,184 Comparatives for movement In funds Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 130,266 445 (2,1021 128,609 Rostrirted funds National Lottery Fund City Bridge Fund Other Rcstricted Funds Research Event Fund 39.416 {29,772) 9.126 11,950) {152) 9,644 9,126 1,950 152 39,416 122,748) 2,102 18,770 TOTAL FUNDS 169,682 122.303) 147,379 Page 19 continued...
Su ort after Murder and Manslau hter Notes to the Financial Statements - continued forthe Year Ended 31 March 2025 15. MOVEMENT IN FUNDS- continued Compardtive net movement in funds, included in the above are as follows- Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 40,426 (39,1101 {8711 445 Restricted funds National Lottery Fund City Bridge Fund Other Restricted Funds Wost Midlands Fund Research Event Fund Sussex Fund Health and Wellbeing Fund Volunteer Fund 99,039 33,OC() 2,000 10.000 10.000 10,000 4.000 5,000 (128,811) (23.874} 13,9501 (10,000) (10,1521 iio,000) 14,0001 15.000) 129,7721 9,126 (1,9501 (1521 173,039 (195,7871 (22,7481 TOTAL FUNDS 213,465 (234,897) 1871) 122,3031 A current year 12 months and prioryear 12 months combined positlon is as follows: Net movement in fund5 Transfers between funds At 31.3.25 At 1.4.23 Unrestritted funds General fund 130,266 (17,440) 12.1021 110,724 Restricted ndS National Lottery Fund City Bridge Fund National Lottery Awards forAII (England) Fund Other Restritted Funds Research Event Fund 39,416 116,4491 7,151 22,967 7,151 14,721 11,9501 1152) 14,721 1,950 152 39,416 3,321 2,102 44.839 TOTAL FUNDS 169,682 114,119) 155,563 Page 20 continued...
ort after Murderand Manslau hter Notes to the Finantial Statements- Continued forthÈ Year Ended 31 March 2025 15. MQVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above re as follows: Incoming resources Resources expended Gains and losses Movement in funds Unrestritted funds General fund 77,017 (94,0041 {4531 {17,4401 Restricted funds National Lottery Fund City Bridge Fund Phones and Tablets Fund East Midlands Fund Essex and North East London Fund National LotteryAwards for All {England} Fund Essex Fund Other Restricted Funds West Midland5 Fund Research Event Fund Sussex Fund Health and Wellbeing Fund Volunteer Fund 215,686 66,000 5,000 20,000 5,CKIO (232,135) (58,8491 15,0001 (20.0001 (5,OCQI 116.449) 7,151 19,945 5,OC 7,000 10,000 iO,CM)O io,ooo 4,000 5,000 (5,2241 15,000) {8,9501 {io,000} 110.1521 {io,0001 (4,0001 15,000) 14,721 {1,9501 (1521 382,631 1379,310) 3,321 TOTAL FUNDS 459,648 1473,314) 1453) 114,1191 Nat(onal Lottery Fund- To provide national core Services and development, City Bridge Fund- To provide services in London. West Midlands Fund- To provide support in the West Midlands area. Research Event Fund- To support research event costs. Sussex Fund- To provide support in the Sussex aa. Health and Well Being Fund- To provide health and wellbeingservice5. Volunteer Fund- To provide support for volunteers. PhonÈs and Tablets Fund- To provide phones and tablets. East Midlands Fund- To provide support in the East Midlands area. Essex and North East London Fund- To provtde support in the Essex and North East London area. National Lottery Awards for All (Englandl Fund- To 5UPPOrt photography project costs, Essex Fund- To provide support in the Essex area. Page 21 continued...
Su ort after Murder and Manslau ter Notes to the Financial Statements- continued for the Year Ended 31 March 2025 16. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 22