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 Ch￿ltieS.
Structsr4 government and management
Governing document
The Bereavement Counselling Services is a registered Cl￿Aty, 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 n￿jOr 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 A￿1
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 desi￿ted £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 pn￿ent. 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
Orn￿￿rk
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, sllp￿rt
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
EXpendI￿re
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 Inte￿al 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 Inte￿ated 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 admI￿tering 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 f￿ancial 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