THE BEREAVEMENT COUNSELLING SERVICES REPORT AND UNAUDITED FINANCIA.L STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charity Number: _ 1047908
THE BEREAVEMENT COUNSELLING SERVICES Contents Page Legal and administrative InfornLqtlon Executlve Committee Members Report and Statement of Executlve Committees, Members Responsibilities Independent Examiners Report Statement of Financial Activities Balance Sheet Notes forniing part of the fmancial statements 10-18
THE BEREAVEMENT COUNSELLING SERVICES Legal and admlnlstratlve Information ExecutEve Committtt 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 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 Onnskirk Lancashire L39 IQR Independent Examiner Mr C Sawyer FCCA Sawyer Quine & Co Chartered Certified Accountants 202 Merlin Park Ringtail Road Burscough Ornlskirk Lan%hire L40 8JY Bankers HSBC 5 Moor Street Orniskirk Lancashire L39 2AB
The Bereavement Coullsellin Services Executive Committee Members Report for the year ended 31 March 2024 The Executive Conllnitte¢ Members are pl to present their report together with the financial statements of the charity for the year ended 31 March 2024. Legal and admirristrative inforniation set out on page one forms part of this report. Th¢ financial statements comply with current statutory requirement4 the constitution of the charity and the Statement of Recommended Practice - Accounting and Reporting by ChltieS. Structsr4 government and management Governing document The Bereavement Counselling Services is a registered ClAty, number 1047908, and is governed by a Constitution dated 27 June 1995 as amended 12 November 1998 and 26 February 2008. Appointmenl ofExecutive Committee Members In the event of any vacancies new Executive Cornmittee Members are elected from the membership of the charity at each Amiual Meeting. Before standing for election anybody wishing to beLX)me an Executive Committee Member is interviewed by th¢ Chairperson to ensure their suitability. Upon apw)intment all new Executive Conunittee Members must provide appropriate identification and must declare any nflictS of interest and are subject to criminal record checks. Execulive Committee Members induction (md training The Executive Committee Members work within the guidelines of the Constitution, but there is not a fornial training or induction process in place. Boardfynctioning Thc 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 paty can become a member. membership of the charity is free. All members have voting rights at Annual and other general membership meetings. Risk rnanagement The Executive Committee Members have examined the njOr strategic, business and operational risks which the charity may face and confllin that systems have been established to enable regular reports to be produ so that the necessary st¢ps can b¢ taken to l¢ssen these risks. Organisational structure Overall responsibility for policy and the direction of the charity rests with the Ex¢cutiv¢ Committee Members who administer the charity on a voluntary basis. The Executive Comrnitte¢ Members have employed a full time Office Manager and Referral Secretary.
THE BEREAVEMENT COUNSELLING SERVICES Executive Committee Members Report for the year ended 31 Mareh 2024 Objeetlves and acdvltles The key objectives and activities of the charity are: _ "The relief of any person in condition of poverty or SAckness arising directly from bereavement by the pmvision 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 clwity has met the requirements as a result of the objectives and activities described above. Volunteers The B¢r¢av¢m¢nt Counselling Services depends considerably on volunteers in helping th¢ charity meet its objectives and to caTry Out its activiti. 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 enhanc¢ th¢ work of The Bereavement Counselling Services. Achlevements and performance This has been a steady year for th¢ organisation. We have remained busy with referrals from clients who are bereaved and those who are End of Lif¢ and referred to our Acacia Counselling Service. We have continued to ben¢fit by a wt from the NHS and work with them as a commissioned service for both The Bereavement Counselling and Acacia Counselling and thank them for their financial support. The NHS Clinical Comrnissioning Group for West Lancashir¢ was disbanded in July 2023 and the Integrdted Care Board was initiated. With this change IAPT (Indq)endent Access to Psychological Therapies) was also disbanded and replaced with Talking Therapies who forward referrals to us. Acacla referrals are received via the Hospice or General Practitioners. We WO with a bank of Counsellors who are higbly skilled. The majority holding a Diploma in Counsellin& some a degree. We do offer placements to carefully selected students from local Colleges and Universities whom we monitor, supervise and train. All who work for us are required to undertake a Disclosure and Barring Check at Enhanced Level and are required to attend an Induction Session before being offered a client. Placement students are subjected to a three-monthly review. We continue to train all members of the organisation with 'tn Service, Training and this year we worked on Suicide. We continue to supervise all our Counsellors helping us to manage risk and work to best practice and wish to that)k our Supervisors for helping to keep this organisation safe. Supervision is held on a four-weekly basis. howev¢r. both Supervisors are available to our Counsellors outside the four-weekly meetings should a situation arise which requires immediate intervention. For our Couns¢llors who work on A1 Supervision is offered whenever a situation needs att¢ntioTh Both our Supervisors also give additional support to the organisation and w¢ thank them for the extra duties they do.
THE BEREAVEMENT COUNSELLING SERVICES Executive Committee Members Report for the year ended 31 March 2024 Aehievements and performance (continued)" This year we recrnited a Disseminator and Policy Maker and thank him for his input in keeping us up to date with legislation and liaising with the Safeguarding Team. We work on all &8pects of bereavement and our Counsellors never know what issues will be disclosed during therapy. A bereavement op¢ns many doors, and we can find ourselves presented with domestic violence, sexual abuse and rape. OUT thanks to Vicky Attwood from the Council for Voluntary Service West Lancashire who has always supported this organisation, and we value her guidance. Investment powers Under the constitution, the charity has the power to make any investment, using the unrestricted genernl fimds, which the Executive Committee Members see fit. Financial review The principal funding source for the charity is currently by way of ant and LX)ntract income from NHS Int¢grateAI Care Board. The Executive Committee Members would like to express their thanks to this body for th¢ir support during the financial year. However, as a result of increasing constraints on local authority expenditure the Exexutive Committ¢¢ Members realise that for the charity to continue in op¢ration it cannot be solely dependent on fi]nding from thc local authorities; the Executive Committee Members continue to pursu¢ funding from other bodies. The expenditure in the year supported the key charitabl¢ objectives by enabling the charity to continue to provide bereavement counselling services. The results for the year arc shown in the Statement of Financial Activities on page eight. expenditsre during the year been slightly abov¢ budget resulting in a small deficit being incurred. The charity's Balance Sheet as detailed on page nine shows a satisfactory position with net assets amounting to £79,425. This consists of designated funds of £3,834 for specific future purposes as set &8ide by the Executive Committee Members out of unrestricted general funds and unrestTiCted general funds of £75,591 for the general running of the chaTity. Reserves policy The Executive Con]mitt¢e Members consider it prudent to attempt to Maintai as a minimum, unrestiicted general funds (that is thos¢ funds not tied up as designated) at a level that equates to approximately six months expenditure. At this level the Executive Con]mittee M¢mbers feel that they would b¢ able to continu¢ the curr¢nt activities of the charlty in the ent of a signAficant drop in funding, and that this would provide them with sufficient funds to cover manag¢ment and admiillstration costs to respond to
THE BEREAVEMENT COUNSELLING SERVICES Executive Committee Members Report for the year ended 31 March 2024 Reserves pollcy (continued) emergency applications for ants. At present, unrestricted general fimds, which amount to £75,591 as at 31 March 2024, reach this tsrg¢t level. It is the policy of the Executive Committee Members to ntinUe to seek further funding to maintain our reserves at this level. The Trustees have desited £3,834, this fund identifies those funds that are not free funds as they repr¢sent the net book value of tangibl¢ fixed assets. Plans for tllre developments Our future plans are to continue our work to the highest standard and to provide the residents of West Lancasbire with a specialised service when they are at their most vulnerabl¢. Statement of Executive Committees, Members Respollsibilities Charity law requires the Executive Committ¢e M¢mbers 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: . select suitable accounting policies and then apply them consistendy; make judgements and estimates that are reasonable and pnent. and prepare the financial statements on the going nCern 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, Chart¢r¢d Certified Accountsnts, has offered himself for re- appoinknfflt as Independent Examiner to the charity.
THE BEREAVEMENT COUIYSELLING SERVICES Executive Committee Members Report for the year ended 31 Marcb 2024 Approval This report was approved by the Executive Committee Members on 18 December 2024 and signed on their behalf. MrRHOwen Chair erson
THE BEREAVEMENT COUNSELLING SERVICES Independent ExamRners 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 2024, which are set out on pages eight to eighteen. Responsibilities and basis of report As the charity Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act,). I rq)ort in respect of my examination of the Trustee's accounts carried out under section 145 of the 2011 Act and in carying out rny examination I have followed all the applicable Directions given by the Charity Con]mission under section 145(5)(b) of the 2011 Act. Independent Examiners statsment I have completed my examination. I confirni that no matwial matters have come to my attention in miection with the examination giving me cause to believe that in any material r¢spect: _ (i) (2) (3) accounting records were not kept 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 forn] 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 exarninatiOEL I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this r¢port in ord¢r to ¢nabl¢ a prop¢r und¢rstanding of th¢ accounts to b¢ reached. Mr C Sawyer FCCA Sawyer Quine & Co Chartered Certified Accountants 202 Merlin Park Ringtail Road Burscough Ornrk Lancashir¢ L40 8JY Date". _ 18 December 2024
THE BEREAVEMENT COUNSELLING SERVICES Statement of Financial Activities for the year ended 31 March 2024 Total funds 2024 Total funds 2023 restrieted funds Nots Income Donations In(x)me from charitable activities: _ - Grants and Lx)ntracts for the provision of bereavment couns¢lling services, sllprt and infomiation Income from investments: _ - Interest receivable on bank dq)osits 2,475 2,475 1,261 44,060 51.(KfjO 505 505 Total ineome EXpendIre Expenditure on charitable activities Total expellditure 47 Net (expenditureyincome and Det movement in fullds for the year (830) (830) 11,716 Reconcillation of funds Total funds at l April 2023 13 80 Total funds at 31 March 2024 13 The Statement of Financial Adivitics contains all gains and losses recognised in the year. All incon]ing r¢sources and resources expended derive from continuing activities. Th¢ accompanying accounting policies and not¢s forn] an Inteal part of these financial statements.
THE BEREAVEMENT COUNSELIJNG SERVICES Balance Sheet as at 31 March 2024 Note 2024 2023 Fixed assets Tangible fixed assets 3,834 2,698 Current assets Debtors Cash at bank 10 290 290 Creditors: _ amounts falling due within one year 11 Net eurrent assets Net assets 14 Funds Unrestricted funds Designated funds General funds 13 13 3,834 2,698 Total funds 13 Approved by the Executive Committee Members on 18 December 2024 and signed on their behalf. Mrs C Mitchell-Brown Treasurer
THE BEREAVEMEIYT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2024 Accounting po]ieies Basls of preparation of accounts The financial statements have been prepared under the historical cost convention with iten recognised at cost or transaction value unless otherwise stated in the relevant note to the financial statements. The fmancial statcrnents have been prepared in accordance with the Charities Act 2011 and the Statement of Recommended Practic£ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of treland (FRS 102) (Effective l 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 Ex¢tiVe Committee Members consider that there are no material uncertainti¢s about the charity's ability to continue as a going conce In¢ome 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 r¢asonable accuracy. The following specific policies are applied to particular categories of income: _ voluntary incom¢ is received by way of donations and is included in full in the Ststement of Financial Activities when receivable; grants, including grants for the purchase of fixed ass¢ts, are recognised in full in the Statement of Financial Activities in the year in whAch they are receivable. deferred income represents wts and fimding received for future periods and is r¢l¢ased to incoming resources in the period for which it has been received" and investment income, comprising of interest on bank deposits, is accounted for on a receivable basis. 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 &8 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 ar¢ baseAI on staff time. Tangible fixed assets and depreciation Individual fixed ass¢ts costing £250 or more are capitaliseAI at cost, including any incidental 10
THE BEREAVEMENT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2024 Accounthig polficles (eontlnued) Tangible fixed assets and depreciation (colltinued) expenses of acquisition. Tangible fixed assets are depreciated over their estimated us¢fid lives as follows: _ OffiL% equipment, fixtures and fittings - 2/0 on eAlSt Fund accounting Funds held by the charity are either: . Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions aris¢ when specified by the donor or when fimds are rdised for particular restricted purposes; Designatedfunds - these are funds set asAde by the Executive Committee Members out of unrestricted general funds for specific future pury)oses or projects. and Unrestricted generalfunds - these are funds which can b¢ used in accordance with the charitable objects at the discretion of the Executive Committee Memb¢rs. Further explanation of the nature and purpose of each fund is includ¢d in the notes to the financial statements. Income from donadons Total funds 2024 Total funds 2023 restricted funds Donations - Individuals and organisations 11
THE BEREAVENMENT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2024 Income from eharltable aetlvldes Un- restrlcted funds Total funds 2024 Total funds 2023 Grants and contracts for the provision of bereavement counselling services, support alld Informadon: _ NHS Inteated Care Board West Lancashire Crisis and Inforniation Centre 44,060 44,060 44,060 12
THE BEREAVENMENT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2024 Expendlture on charitsble activities Total funds 2024 Tot funds 2023 regtrieted funds Provlsion of bereavement counselling servnces, support and inforjnation: _ Staff salaries and costs Group supervision costs Supervisors supervision costs Office rent and wsts 16,606 4.550 700 11,664 1,350 1,995 467 836 1,062 403 111 16,606 4,550 700 11.664 1,350 1,995 467 836 1,062 403 111 14.261 4,425 630 11,567 1,243 1.744 392 585 1,185 181 65 100 29 60 50 24 100 Telephone and internet charges Postage and stationery sts Computer and office costs Volunteer costs Sundry expenses Subscriptions DBS check costs Health and safety costs Client assessments Training costs Room hire Donations Depreciation 179 179 42 Managing and admItering the charity: _ stsff salaries and costs Accountancy Professional fees Bank charges 1,845 720 2,995 81 1,845 720 2,995 81 1.585 720 77 Total expenditure on charitable activities 13
THE BEREAVEMENT COUNSELLING SERVICES Iyotes forming part of the financial statements for the year ended 31 March 2024 Iyet movement in funds for the year Th¢ net movcmcnt in funds for th¢ y¢ar is sat¢d aft¢r charwg: . 2024 2023 Staff salarxes (Note 6.0) Accountancy f¢¢s Independent examination of the financial statements Other services Dw¢ciation Owned assets (Note 9.0) 18,451 15,846 720 432 720 432 2,306 1,681 Staff costs and numbers Staff costs were as follows: _ 2024 2023 Staff salaries Social security costs 18,451 15,846 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 staffj during the year was made up as follows: _ 2024 2023 Office Manager and Referral Secretary In additiofy we utilise the services of a self-employed individual, working as and when required. Related party transactions and Trustees, remuDeration and expen8es The Executive Committ¢¢ M¢mbcrs all giv¢ fr¢ely their time and expertise and did not ree£ive any forni 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. 14
THE BEREAVEMENT COUNSELLING SERVICES Notes fDrming part of the financial statements for the year ended 31 March 2024 Taxation The Bereavement Counselling Services has charitable status. registcr¢d number 1047908, and is not subject to taxation by HM Revenue and Customs. Tanglble fixed assets Office equipmen¢ fittings Total Cost As at l April 2023 Additions As at 31 March 2024 8,404 8,404 Depreciation As at l April 2023 Charge for year As at 31 March 2024 5,706 5,706 Net book value As at 31 March 2024 As at 31 March 2023 Th¢ charity had capital commitsnents at 31 March 2024 amounting to £Nil (2023: . £Nil). 10.0 Debtors 2024 2023 Other debtors 290 290 I 1.0 Creditors: _ amounts falling due within one year 2024 2023 Other taxes and PAYE Accrued expenses 714 684 15
THE BEREAVEMEIYT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2024 12.0 Deferred ineome 2024 2023 Balan¢¢ at l April 2023 Releas to Statffl]ent of Financial Artiviti¢s 7,0(M) Balance at 31 March 2024 Def[¢d income comprises fimding which the donor has specified must be used in future accounting periods. 13.0 Statement of funds Analysis of movements in funds - current year At l April 2023 Incoming Outgoing Transfers At 31 March 2024 Designated funds Fixed assetsfynd GeneraI funds 2,698 (2,306) 3,442 3,834 Total unrestrleted funds 80 Total funds 16
THE BEREAVEMENT COUNSELLING SERVICES Notes forming part of the fancial statements for the year ended 31 March 2024 13.0 Statement of funds (continued) Analysis of movements ill funds - previous year At l April 2022 Incoming Outgoing Transfers At 31 Marth 2023 Restrlcted funds Staffsalaries and costsfynd Total restricted funds Desfignated funds Fixed ¢7ssetsfynd General funds 4,379 (1,681) 2,698 Total unrestricted funds 68 Total funds Fired assetsfund- This fLU]d identifies those funds that are not free funds as they represent the net book value of tangible fixed assets. General fund$ - These represent the free fimds of the charity, which are not designated for any particular purposes. 14.0 Analysls of net assets between funds Current year Designated funds General funds Total funds Fund balances at 31 March 2024 are represented by: _ Tangible fix¢d assets Current assets Creditors 3,834 3,834 79,905 79,905 Totsl net asset5 17
THE BEREAVEMENT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2024 14.0 Analysts of net assets between funds (eonthiued) Prevlous year Designated funds General funds Total funds Fund balances at 31 Matth 2023 are represented by: _ Tangible fixed assets Current assets Creditors 2,698 2,698 81,121 81,121 Total net assets 18