THE BEREAVEMENT COUNSELLING SERVICES REPORTAND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2022
Registered Charity Number: - 1047908
THE BEREAVEMENT COUNSELLING SERVICES
Contents
Page
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|---|---|---|---|
|Legal and|administrative|information|]|
|Executive Committee Members Report and Statement of Executive|
|Committees’|Members|Responsibilities|2-5|
|Independent|Examiners Report|6|
|Statement of Financial|Activities|7|
|Balance Sheet|8|
|Notes forming part of the financial statements|9-16|
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THE BEREAVEMENT COUNSELLING SERVICES
Legal and administrative information
Executive Committee Members Mr R H Owen — Chairperson Mrs A M Jones — Chief Officer Mrs C Mitchell-Brown — Treasurer Mrs L M Daley Mrs J S Taylor (Appointed 19/04/2021)
Office Manager and Referral Secretary Mrs S Skarrats
Working Name Acacia Counselling
Registered Charity Number 1047908
Charity Office The Malthouse Business Centre 48 Southport Road Ormskirk Lancashire L39 1QR
Independent Examiner Mr C Sawyer FCCA Sawyer Quine & Co Chartered Certified Accountants 202 Merlin Park Ringtail Road Burscough Ormskirk Lancashire L40 8JY
Bankers HSBC 5 Moor Street Ormskirk Lancashire L39 2AB
= Ba
The Bereavement Counselling Services
Executive Committee Members Report for the year ended 31 March 2022
The Executive Committee Members are pleased to present their report together with the financial statements ofthe charity for the year ended 31 March 2022.
Legal and administrative information set out on page one forms part of this report. The financial statements comply with current statutory requirements, the constitution of the charity and the Statement of Recommended Practice —- Accounting and Reporting by Charities.
Structure, government and management
Governing document
The Bereavement Counselling Services is a registered charity, number 1047908, and is governed by a Constitution dated 27 June 1995 as amended 12 November 1998 and 26 February 2008.
Appointment of[Executive][Committee][ Members]
In the event of any vacancies new Executive Committee Members are elected from the membership of the charity at each Annual Meeting. Before standing for election anybody wishing to become an Executive Committee Member is interviewed by the Chairperson to ensure their suitability. Upon appointment all new Executive Committee Members must provide appropriate identification and must declare any conflicts of interest and are subject to criminal record checks.
Executive Committee Members induction and training
The Executive Committee Members work within the guidelines of the Constitution, but there is not a formal training or induction process in place.
Boardfunctioning
The Executive Committee Members meet approximately once every other month or as needed throughout the financial year to review and to update the position of the charity.
Membership
Membership criteria have been set by the Board in keeping with the spirit of the charity’s work. Any interested party can become a member; membership of the charity is free. All members have voting rights at Annual and other general membership meetings.
Risk management
The Executive Committee Members have examined the major strategic, business and operational risks which the charity may face and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.
Organisational structure
Overall responsibility for policy and the direction of the charity rests with the Executive Committee Members who administer the charity on a voluntary basis.
The Executive Committee Members have employed a full time Office Manager and Referral Secretary.
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THE BEREAVEMENT COUNSELLING SERVICES Executive Committee Members Report for the year ended 31 March 2022
Objectives and activities
The key objectives and activities of the charity are: -
“The relief of any person in condition of poverty or sickness arising directly from bereavement by the provision of an advice and counselling service.”
Public benefit
The Executive Committee Members have considered the Charity Commission guidance regarding public benefit and are content that the charity has met the requirements as a result of the objectives and activities described above.
Volunteers
The Bereavement Counselling Services depends considerably on volunteers in helping the charity meet its objectives and to carry out its activities. Volunteers are supported by staff, with training, meetings and discussions held locally. Our thanks as always are given to all our volunteers who so freely give their time to enhance the work of The Bereavement Counselling Services.
Achievements and performance
This has been a year of recovery from the Covid-19 pandemic and whilst we continue to work with clients via telephone and Zoom, we find that clients do prefer face to face working. We have been very diligent in our safety measures in keeping us Covid-19 safe and continue to do so. Our ‘In Service’ training on Sexual Offenders is in abeyance and will be held when counsellors are more confident about mixing within a group situation. Our referrals are steady and we continue to work with Minds Matters. From the end of April 2022 the Clinical Commissioning Group will cease to exist and we will become part of Lancashire and South Cumbria Integrated Care Board. Presently we have few details as to how this will operate in its totality.
We continue to accept placement students from Colleges and Universities in the local area. Many remain with us after they have completed their studies and are qualified.
Our work with Acacia Counselling has been quiet as most clients with an ‘end of life’ diagnosis would choose to access therapy at home which has been difficult under the restrictions of Covid-19.
Our Executive Committee continues to meet on a monthly basis as does the Counselling Sub Committee subject to restrictions and contact is made with members over the telephone. Supervision is on-going for counsellors on a four weekly basis and this is given via Zoom with telephone access being provided by Supervisors, should, in the interim period between meetings, this be necessary.
We trust the year ahead will be easier to navigate and more stable for clients and counsellors to both receive and give therapy.
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THE BEREAVEMENT COUNSELLING SERVICES Executive Committee Members Report for the year ended 31 March 2022
Investment powers
Under the constitution, the charity has the power to make any investment, using the unrestricted general funds, which the Executive Committee Members see fit.
Financial review
The principal funding source for the charity is currently by way of grant and contract income from NHS West Lancashire Clinical Commissioning Group.
The Executive Committee Members would like to express their thanks to this body for their support during the financial year. However, as a result of increasing constraints on local authority expenditure the Executive Committee Members realise that for the charity to continue in operation it cannot be solely dependent on funding from the local authorities, and that the charity has to seek funding from a much broader group of agencies.
The expenditure in the year supported the key charitable objectives by enabling the charity to continue to provide bereavement counselling services.
The results for the year are shown in the Statement of Financial Activities on page seven; expenditure during the year has been within budget which has resulted in a surplus being generated.
The charity’s Balance Sheet as detailed on page eight shows a satisfactory position with net assets amounting to £68,539. This consists of designated funds of £4,379 for specific future purposes as set aside by the Executive Committee Members out of unrestricted general funds and unrestricted general funds of £64,160 for the general running of the charity.
Reserves policy
The Executive Committee Members consider it prudent to attempt to maintain, as a minimum, unrestricted general funds (that is those funds not tied up as designated) at a level that equates to approximately six months expenditure. At this level the Executive Committee Members feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding, and that this would provide them with sufficient funds to cover management and administration costs to respond to emergency applications for grants.
At present, unrestricted general funds, which amount to £64,160 as at 31 March 2022, reach this target level.
It is the policy of the Executive Committee Members to continue to seek further funding to maintain our reserves at this level.
The Trustees have designated £4,379; this fund identifies those funds that are not free funds as they represent the net book value of tangible fixed assets.
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THE BEREAVEMENT COUNSELLING SERVICES
Executive Committee Members Report for the year ended 31 March 2022
Plans for future developments
Our future plans are to continue to offer ‘In Service’ training on various issues relevant to the work we do and legislation.
We would look to expand our work with Acacia clients who are ‘end of life’.
We are also looking to increase the number of our Trustees and would welcome people with a background in counselling.
We continue to look at funding opportunities to help consolidate our service.
Statement of Executive Committees’ Members Responsibilities
Charity law requires the Executive Committee Members to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements the Executive Committee Members are required to: -
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e select suitable accounting policies and then apply them consistently; e make judgements and estimates that are reasonable and prudent; and
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Executive Committee Members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Independent Examiner
Mr C Sawyer FCCA of Sawyer Quine & Co, Chartered Certified Accountants, has offered himself for reappointment as Independent Examiner to the charity.
Approval
This report was approved by the Executive Committee Members on 23 January 2023 and signed on their behalf.
Mr R H Owen Chairperson
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THE BEREAVEMENT COUNSELLING SERVICES
Independent Examiners Report to the Executive Committee Members of The Bereavement Counselling Services
I report on the accounts of The Bereavement Counselling Services for the year ended 31 March 2022, which are set out on pages seven to sixteen.
Responsibilities and basis of report
As the charity Trustees you are responsible for the preparation of the accounts in accordance with the requirements ofthe Charities Act 2011(‘the Act’).
I report in respect of my examination of the Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiners statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: -
-
(1) accounting records were not kept as required by section 130 of the Act; or (2) _ the accounts do not accord with those records; or
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(3) 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 come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr C Sawyer FCCA Sawyer Quine & Co Chartered Certified Accountants
202 Merlin Park Ringtail Road Burscough Ormskirk Lancashire L40 8JY
Date: - 23 January 2023
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THE BEREAVEMENT COUNSELLING SERVICES
Statement of Financial Activities for the year ended 31 March 2022
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Un|-|Total|Total|
|Note|restrictedfunds|funds2022|funds2021|
|£|£|gz|
|Income|
|Donations|2|2,495|2,495|1,848|
|Income from|charitable|activities:|-|
|-|Grants|and|contracts|for the provision|of|
|bereavement|counselling|services,|support|
|and information|3|44,494|44,494|38,410|
|Income from|investments:|-|
|-|Interest receivable on bank|deposits|3|2|li|
|Total income|46,992|46,992|40,269|
|Expenditure|
|Expenditure on|charitable|activities|4|42,005|42,005|37,562|
|Total expenditure|42,005|42,005|37,562|
|Net|income|and|
|net movement in funds|for the year|5|4,987|4,987|2,707|
|Reconciliation|of funds|
|Total|funds|at|1|April|2021|13|63,552|63,552|60,845|
|Total funds|at 31|March 2022|13|68,539|68,539|63,552|
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The Statement of Financial Activities contains all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
The accompanying accounting policies and notes form an integral part of these financial statements.
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THE BEREAVEMENT COUNSELLING SERVICES
Balance Sheet as at 31 March 2022
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||||||
|---|---|---|---|---|
|Note|2022|2021|
|£|£|£|£|
|Fixed|assets|
|Tangible|fixed assets|9|4,379|6,060|
|Current|assets|
|Debtors|10|290|2,690|
|Cash|at bank|73,224|63.417|
|73.514|66,107|
|Creditors:|-|
|amounts|falling due within one year|11|(9.354)|(8,615)|
|Net current|assets|64.160|57,492|
|Net assets|14|68,539|63,552|
|Funds|
|Unrestricted|funds|
|Designated funds|13|4,379|6,060|
|General|funds|13|64,160|57,492|
|68,539|63,552|
|Total funds|13|68,539|63,552|
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Approved by the Executive Committee Members on 23 January 2023 and signed on their behalf.
Mrs C Mitchell-Brown Treasurer
-§8-
THE BEREAVEMENT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2022
1.0 Accounting policies
1.1 Basis ofpreparation of accounts
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these financial statements. The financial statements have been prepared in accordance with the Charities Act 2011 and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (Effective 1 January 2015).
The charity constitutes a public benefit entity as defined by FRS 102.
The presentation currency of the financial statements is the Pound Sterling (£).
The Executive Committee Members consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
1.2
Income recognition
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: -
-
e voluntary income is received by way of donations and is included in full in the Statement of Financial Activities when receivable;
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e grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable;
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e deferred income represents grants and funding received for future periods and is released to incoming resources in the period for which it has been received; and
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- investment income, comprising of interest on bank deposits, is accounted for on a receivable basis.
1.3. Expenditure recognition
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis. These estimates are based on staff time.
1.4 Tangible fixed assets and depreciation
Individual fixed assets costing £500 or more are capitalised at cost, including any incidental
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THE BEREAVEMENT COUNSELLING SERVICES
Notes forming part of the financial statements for the year ended 31 March 2022
1.0 Accounting policies (continued)
1.4 Tangible fixed assets and depreciation (continued)
expenses of acquisition.
Tangible fixed assets are depreciated over their estimated useful lives as follows: -
Office equipment, fixtures and fittings
- 20% on cost
1.5 Fund accounting
Funds held by the charity are either: -
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e Restricted funds — these are funds that 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 restricted purposes;
-
e Designatedfunds — these are funds set aside by the Executive Committee Members out ofunrestricted general funds for specific future purposes or projects; and
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e Unrestricted general funds — these are funds which can be used in accordance with the charitable objects at the discretion of the Executive Committee Members.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.0 Income from donations
| Un- restricted |
Total funds |
Total funds |
|
|---|---|---|---|
| funds | 2022 | 2021 | |
| £ | £ | £ | |
| Donations | |||
| - Individuals and organisations | 2.495 | 2.495 | 1,848 |
| 2,495 | 2,495 | 1,848 |
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THE BEREAVENMENT COUNSELLING SERVICES
Notes forming part of the financial statements for the year ended 31 March 2022
3.0 Income from charitable activities
| Un - | Total | Total | |
|---|---|---|---|
| restricted | funds | funds | |
| funds | 2022 | 2021 | |
| £ | E | x | |
| Grantsand contracts for theprovision of | |||
| bereavementcounselling services, support | |||
| and information: - | |||
| NHS West Lancashire Clinical | |||
| Commissioning Group | 44.494 | 44,494 | 38.410 |
| 44,494 | 44,494 | 38,410 |
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THE BEREAVENMENT COUNSELLING SERVICES
Notes forming part of the financial statements for the year ended 31 March 2022
4.0 Expenditure on charitable activities
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||||||||
|---|---|---|---|---|---|---|
|Un|-|Total|Total|
|restricted|funds|funds|
|funds|2022|2021|
|£|£|£|
|Provision|of bereavement|counselling|
|services,|support and|information:|-|
|Staff salaries|and costs|12,991|12,991|11,941|
|Group|supervision|costs|5,540|5,540|3,927|
|Supervisors|supervision|costs|945|945|490|
|Office rent and|costs|11,675|11,675|11,288|
|Insurance|L125|1,]25|1,029|
|Telephone|and internet|charges|1,599|1,599|1,535|
|Postage|and|stationery|costs|819|819|482|
|Computer and office|costs|753|753|2,369|
|Volunteer|costs|1,502|1,502|356|
|Sundry expenses|181|181|136|
|Subscriptions|76|76|30|
|DBS|check|costs|364|364|98|
|Health and|safety|costs|188|188|400|
|Client|assessments|280|280|-|
|Donations|100|100|-|
|Depreciation|1,681|1,681|1,434|
|39,819|39,819|35,515|
|Managing|and|administering the|charity:|-|
|Staff salaries|and|costs|1,443|1,443|1,327|
|Accountancy|720|720|720|
|Bank charges|23|Pi|:|
|2,186|2,186|2,047|
|Total expenditure|on|charitable|activities|42,005|42,005|37,562|
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THE BEREAVEMENT COUNSELLING SERVICES
Notes forming part of the financial statements for the year ended 31 March 2022
5.0 Net movement in funds for the year
The net movement in funds for the year is sated after charging: -
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|---|---|---|---|---|---|---|---|
|2022|2021|
|£|x|
|Staff salaries|(Note|6.0)|14,434|13,268|
|Accountancy|fees|
|Independent|examination|of|the|financial|statements|720|720|
|Other|services|432|432|
|Depreciation|
|Owned|assets|(Note|9.0)|1,681|1,434|
|6.0|Staff costs|and|numbers|
|Staff costs|were|as|follows:|-|
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||||||
|---|---|---|---|---|
|2022|2021|
|£|£|
|Staff salaries|14,434|13,268|
|Social|security|costs|>|-|
|14,434|13,268|
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No employee earned more than £60,000, including benefits, in either period.
The average number of full-time equivalent employees (including casual and part-time staff) during the year was made up as follows: -
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||||||
|---|---|---|---|---|
|2022|2021|
|Office Manager and|Referral|Secretary|1|1|
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7.0 Related party transactions and Trustees’ remuneration and expenses
The Executive Committee Members all give freely their time and expertise and did not receive any form of remuneration or other benefit in cash or kind, nor reimbursed expenses in either period.
No Executive Committee Member or other persons related to the charity had any personal interest in any contract or transaction that the charity entered into in either period
8.0 Taxation
The Bereavement Counselling Services has charitable status, registered number 1047908, and is not
x 7% «
THE BEREAVEMENT COUNSELLING SERVICES
Notes forming part of the financial statements for the year ended 31 March 2022
8.0 Taxation (continued)
subject to taxation by HM Revenue and Customs.
9.0 Tangible fixed assets
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|||||||||
|---|---|---|---|---|---|---|---|
|Office|
|equipment,|
|fixtures|and|
|fittings|Total|
|£|£|
|Cost|
|As|at|1|April|2021|
|and|as|at 31|March 2022|8.404|8.404|
|Depreciation|
|As|at|1|April 2021|2,344|2,344|
|Charge for year|1,681|1,681|
|As at 31|March 2022|4,025|4.025|
|Net|book|value|
|As at 31|March 2022|4,379|4,379|
|As at 31|March 2021|6,060|6,060|
|The charity had|capital|commitments|at 31|March 2022|amounting to £Nil|(2021:|- £Nil).|
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10.0 Debtors
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|---|---|---|---|---|---|
|2022|2021|
|£|£|
|Other debtors|290|2.690|
|290|2,690|
|11.0|Creditors:|- amounts|falling|due|within one year|
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||||||
|---|---|---|---|---|
|2022|2021|
|£|£|
|Other taxes|and PAYE|194|175|
|Accrued expenses|2,160|1,440|
|Deferred|income (Note|12.0)|7,000|7,000|
|9,354|8,615|
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THE BEREAVEMENT COUNSELLING SERVICES
Notes forming part of the financial statements for the year ended 31 March 2022
12.0 Deferred income
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|||||||||
|---|---|---|---|---|---|---|---|
|2022|2021|
|Ea|£|
|Balance at|1|April 2021|7,000|7,792|
|Released|to|Statement|of|Financial|Activities|-|(792)|
|Balance|at 31 March 2022|7,000|7,000|
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Deferred income comprises funding which the donor has specified must be used in future accounting periods.
13.0 Statement of funds
Analysis of movements in funds — current year
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||||||||
|---|---|---|---|---|---|---|
|At|At|
|1|April|31|March|
|2021|Incoming|Outgoing|Transfers|2022|
|£|£|£|£|£|
|Designated funds|
|Fixed assetsfund|6,060|-|(1,681)|-|4,379|
|General funds|57,492|46,992|(40,324)|-|64.160|
|Total unrestricted|funds|63,552|46,992|(42,005)|-|68,539|
|Total funds|63,552|46,992|(42,005)|5|68,539|
|Analysis|of movements in|funds — previous|year|
|At|At|
|1|April|31|March|
|2020|Incoming|Outgoing|Transfers|2021|
|£|£|£|£|£|
|Designated|funds|
|Fixed assetsfund|3,981|-|(1,434)|3,513|6,060|
|General funds|56,864|40,269|(36,128)|(3,513)|57.492|
|Total unrestricted|funds|60,845|40,269|(37,562)|-|63,552|
|Total funds|60,845|40,269|(37,562)|=|93,552|
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THE BEREAVEMENT COUNSELLING SERVICES
Notes forming part of the financial statements for the year ended 31 March 2022
13.0 Statement of funds (continued)
Fixed assetsfund — This fund identifies those funds that are not free funds as they represent the net book value of tangible fixed assets.
General funds — These represent the free funds of the charity, which are not designated for any particular purposes.
14.0 Analysis of net assets between funds
Current year
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||||||||
|---|---|---|---|---|---|---|
|Restricted|Designated|General|Total|
|funds|funds|funds|funds|
|£|£|£|£|
|Fund|balances|at 31|March|2022|
|are represented|by:|-|
|Tangible|fixed|assets|-|4,379|-|4,379|
|Current|assets|7,000|-|66,514|73,514|
|Creditors|(7,000)|-|(2,354)|(9,354)|
|Total|net assets|:|4,379|64,160|68,539|
|Previous|year|
|Restricted|Designated|General|Total|
|funds|funds|funds|funds|
|3|£|£|-|
|Fund|balances|at|31|March|2021|
|are represented|by:|-|
|Tangible|fixed|assets|-|6,060|-|6,060|
|Current|assets|7,000|-|59,107|66,107|
|Creditors|(7,000)|:|(1,615)|(8,615)|
|Total net assets|:|6,060|57,492|63,552|
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