THE BEREAVEMENT COUNSELLING SERVICES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Registered Charity Number: _ 1047908
THE BEREAVEMENT COUNSELLING SERVICES Contents Page Legal and administrative information Executive Committee Members Report and Statement of Execulive Committees, Member5 Responsibilities Independent Examiners Report Statement of Fillancial Activities Balance Sheet Notes formiDg part of the financial statements 10-16
THE BEREAVEMENT COUNSELLING SERVICES Legal gdnd 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 (Resigned 0110412024) Office Manager and Referral Secretary Mrs S Skarrats Working Name Acacia Counselling Registered Charity Number 1047908 Cbarity 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 Orn]skirk Lancashire L40 8JY Bankers HSBC 5 Moor Street Orniskirk Lancashire L39 2AB
The Bereavement Counsellin Services Executive Committee Members Report for the year ended 31 March 2025 The Executive Committee Members are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2025. Legal and administrative infonnation set out on page one forn]s part of this report. The fmancial statements Comply with current statutory requirements the constitution of the charity and the Statement of Recommended Practice - Accounting and Reporting by Charities. Structureg government and management Governing documenf 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. Appoinlment ofExecutive Committee Members In the event ol 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 Comrnittee Member is interviewed by the Chairy)erson 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. Exeeulive Commitlee Members induction and training The Executive Committee Members work within the guidelines of the Constitution, but there is not a fornial training or induction process in place. BOardfvl1Qn1ng 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 membcr. membership of the charity is free. All members have voting rights at Annual and other general membership meetings. Risk mam7gement The Executive Committee Members have examined the major strategic, business and operational risks which the Charity may face and confinn that systems have been established to enable regular reports to be produced so that the n¢¢¢ssary 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 th¢ charity on a voluntary basis. The Executive Committee Members have employed a full time Office Manager and Referral Secretary.
THE BEREAVEMENT COUNSELLING SERVICES Executive Committee Members Report for the year ended 31 March 2025 objectiv 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 beneflt and are content that the Charity has met the requirements as a result of the objectives and activities described abov¢. 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 th¢ work of The Bereavement Counselling S¢rvices. Achievements and performance This has been a steady year for the organisation, we continue to receive referrals from Talking Therapies for counselling on bereavement issues. We also receive Clients who are end of life for our Acacia Counselling Service, this has been ¢xtended to work with loved ones of the terniinally ill. Throughout the year we recruit selected placement students from local Colleges and Universities whom we mentor and train, many continue with u5 after qualifying. Our Training programme is for all who work for us to include qualRfied Counsellors and Supervisors. All placements attend an Induction Session before being assigned a client and are continually monitored and mentored throughout their time with us. In MaKh 2025 we trained on suicide, this was headed by Anthony O'Farrell qualified Counsellor and Fieldwork Supervisor and was very well attended. We also require those who work for us to take on-line Safeguarding and to take the Integrated Care Board Orange Button Suicide Prevention Training. It is mandatory that all who work for us are required to att¢nd monthly Supervision Sessions with our 'ln House, Supervisors. This is also available outside the monthly session should an issue need immediate attention. Supervision is also available on a monthly basis for those who work with Acacia clients or whenever is required. We very much appreciate the expertise of our two Supervisors John Marsden and Maureen Hinchcliffe who help us to work to keep this organisation safe and work to best practice. We are most grateful to the NHS Integrated Care Board for the financial support provided. During this financial year we exceeded our contacted hours and were asked by the Integrat¢d Care Board to take on more referrals (in addition to our contractual agreem¢nt) to help with the number of clients needing therapy. We willingly agreed to do this.
THE BEREAVEMENT COUNSELLING SERVICES Executive Committee Members Report for the year ended 31 March 2025 Achievements and performance (CODtinued) We are most fortunate to retain the services of Susan Skarratts Counsellor/Supervisor who manages our organisation on a daily basis working tirelessly in maintaining a professional organisation. We wish to record our thanks to her for her dedication and commitment. Also, Andrew Blain who works on legislation and policy rnaking, which is a valuable Contribution to our work. We also acknowledge and thank the work of our Trustecs and volunteers who give their lim¢ and skills so willingly and without whom we ar¢ unable to function. IDvestment powers Under the Constitution, the charity has the pow to mak¢ any investment, using the unrestricted general funds, which the Executive Committee Members see fit. Financial review The principal funding source for the charity is Gurrently by way of grant and contract income from NHS Integrated Care Board. 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 fvnding from the local authorities. the Executive Committee Members continue to pursue funding from other bodies. 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 eight; expenditure during the year has been slightly above budget resulting in a small deficit being incurred. The charity's Balance She¢t as detsiled on page nine shows a satisfactory position with net assets amounting to £73,683. This consists of designated funds of £2,375 for specific future purposes as set aside by the Executive Committe¢ Members out of unrestricted gen¢ral funds and unrestricted gencral funds of £71.308 for the general running of the charity. RrVeS policy Th¢ Executiv¢ Committee Members consider it prudent to attempt to maintain, as a minimum, unrestricted gcn¢ral ndS (that is those funds not tied up as designat¢d) at a lev¢1 that equates to approximately six months expenditure. At this level the Executive Committ¢e Memb¢r5 feel that they would be ablc to continue the current activities of the charity in the ¢vent of a significant drop in funding, and that this would provide th¢m with sufficient funds to cover managernent and administration costs to respond to emergency applications for grants.
THE BEREAVEMENT COUNSELLING SERVICES Executive Committee Members Report for the year ended 31 March 2025 Reserves policy (continued) At present, unrestricted general funds, which amount to £71,308 as at 31 March 2025, reach this tsrget 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 £2,375, this fund identifies those funds that are not fr¢e funds as they represcnt th¢ net book valuc oftangible fixed assets. Plans for future developmeDts Our future plans are to continue to work to the highest standards and be of value to the community. to look for further funding opportunities to expand the service to areas where there is an unmet need and to continue to counsel and train on our specialism of bereavement. 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: . select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent. and prepare the financial ststements on the going concern basis unless it is inappropriate to presume that thc charity will continue in business. The Executive Comrnitte¢ Members are responsible for keeping proper accounting r¢cords which disclose with r¢asonable accuracy at any time the financial position of the charity and enable thcm to ensure that th¢ financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and h¢nce for taking reasonable steps for the prevention and det¢ction of fraud and other irregularities. Independent Examiner Mr C Sawyer FCCA of Sawyer Quine & Co, Chartered Certified Accountants, has offered himself for re- appointment as Independent Examiner to the charity.
THE BEREAVEMENT COUNS LLING SERVICES Executive Committee Members Report for the year ended 31 March 2025 Approval This rq)ort was approved by the Executive Committee Members on 26 January 2026 and signed on their behalf. Mrs A M Jones Chief Officer
THE BEREAVEMENT COUNSELLING SERVICES Independent Examiners Report to the Executive Committee Members of The Bereavement Counselling Services I report on the accounts of The B¢reavement Counselling Services for thc year ended 31 March 2025, which are set out on pages eight to sixteen. R&sponsibilities and basis of report As the Charity Trustees you are responsible for the preparation of the aexounts in accordance with the requirements of the Charities Act 2011{'th¢ 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 th¢ 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 confirni that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: _ (i) (2) (3) accounting Tecords were not kept as required by section 130 of the Act" or th¢ accounts do not accord with those records. or thc accounts do not comply with the applicable requirements concerning the fomi 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, whtch is not a matter considercd 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 r¢a¢hed. Mr C Sajryer FCCA Sawyer QuiDe & Co Chartered Certified Accountants 202 Merlin Park Ringtail Road Burscough Onnskirk Lqncashire L40 8JY Date: . 26 January 2026
THE BEREAVEMENT COUNSELLING SERVICES Statement of Financial Activities for the year ended 31 March 2025 Total funds 2025 Total funds 2024 restricted funds Note Income Donations Income from charitable activities: _ - Grants and contracts for the provision of bereavement counselling services, support and inforniation tncome from invcstments: _ Interest receivable on bank deposits 740 740 2,475 42,002 42,002 44.060 921 921 505 Total incojne Expenditure Expenditure on charitable activities 47 Total expenditure Net (expenditure) and net movement in funds for the year (5,742) (5,742) (830) Reconciliation of funds Total fvnds at l April 2024 12 Total funds at 31 March 2025 12 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 fonn an integral part of these financial stst¢ments.
THE BEREAVEMENT COUNSELLING SERVICES Balance Sheet as at 31 March 2025 Note 2025 2024 Fixed assets Tangible fixed assets 2,375 3,834 Current assets Debtors Cash at bank 10 290 290 76 79 Creditors: _ amounts falling due within onc year 11 Net currelll assets Net assets 13 Funds UDrestricÉed funds Designated funds General fvnds 12 12 2,375 3,834 Total funds 12 Approved by the Executive Committee Members on 26 January 2026 and signed on their khalf. Mrs C Mitchell-Brown Treasurer
THE BEREAVEMENT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2025 Accounting policies Basis of preparation of aceounts The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the r¢levant note to these financial statements. The financial statem¢nts have been prepared in accordance with the Charities Act 2011 and the Statemcnt of Recommended Practice applicable to charitics preparing their accounts in accordance with the Financial Reporting Standard applicable in thc United Kingdom and Rcpublic of Ireland (FRS 102) (Effective l January 2015). Th¢ charity constitutes a public benefit entity as defined by FRS 102. The presentation currency of the financial statements is the Pound Sterling (£). The Exexutive Committee Members consid¢r that there are no material un¢¢rtainties about the ¢harity's ability to continue as a going concem. Income recognition All incoming resources are included in the Statement of Financial Activities when the charity is entitled to tlie income and the amount can be quantified with reasonable accuracy. The following spe¢ifLc policies are applied to particular categories of income: _ voluntsry income is received by ivay of donations and is included in full in the Statement of Financial Activities when receivable; 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 receivabl¢; and investment income, cornprising 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 recovert and is reported as part of the expenditure to which it relates. All costs are allocated between the expenditure categories of the Statement of Flnancial Activiti¢s 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 stsff time. Tangible fixed assets and depreciation Individual fixed assets costing £250 or mor¢ are capitalised at cost, including any incidental expenses of acquisition. 10
THE BEREAVEMENT COUNSELLING SERVICES Notes forniing part of the financial statements for the year ended 31 March 2025 Aecounting policies (contlDued) 1.4 Tangible fixed assets and depreciation (continued) Tangible fixed assets are depreciated over their estimated useful lives as follows: _ - 200/0 on cost Office equipment. fixtures and fittings Fund accounting Funds held by the charity are either: _ Designatedfunds - these are fimds set aside by the Executive Comrnitte¢ Members out of unrestricted general funds for specific future purposes or proj¢cts; and Unreslricled generalfunds - these are funds which can be used in accordance with the charitable objects at the discretion of the Executive Committec Members. Further explanation of the nature and pUoSe of each fund is included in the notrs to the financial statements. 2.0 Income from donations Total funds 2025 Total funds 2024 restricted funds Donations Individuals and organisations 74 740 Income from charitable activities Total funds 2025 Totsl funds 2024 restricted funds Grants and contracts for the provision of bereavement counselling services, support and information: NHS Integrated Carc Board 11
THE BEREAVENMENT COUNSELLING SERVICES Notes forniing part of the financial statements for th¢ year ended 31 March 2025 4.0 Expenditure on charitable activities Total funds 2025 Total funds 2024 restricted funds Provision of bereavement counselling services, support and information: _ Staff salaries and costs Group supervision costs Supcrvisors supervision costs oirice rent and costs Insurance Telephone and internet charges Postage and stationery costs Computer and office costs Volunteer costs Sundry expenses Subscriptions Health and safety Costs Training costs Dq)reciation 19,250 4,000 770 11,736 1,438 1.416 501 694 1,865 247 81 36 350 19,250 4,000 770 11,736 1,438 1,416 501 694 1,865 247 81 36 350 16,606 4,550 700 11,664 1,350 1,995 467 836 1,062 403 111 179 Managing and administering the charity: . Staff salaries and costs Accountancy Professional f¢¢s Bank charges 2,139 720 2,629 74 2,139 720 2,629 74 1,845 720 2,995 81 Total expenditure on charitable activities 12
THE BEREAVEMENT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2025 Net movement in funds for the year The net movement in funds for the year is sated after charging: _ 2025 2024 Staff salaries (Note 6.0) Accountancy fees Independent examination of the financial statements Other services Depreciation Owned assets (Note 9.0) 21,389 18,451 720 432 720 432 1,459 2,306 Staff costs and numbers Staff costs were as follows: _ 2025 2024 Staff salaries Social security Costs 21,389 18.451 No employee eamed more than £60,000, including benefity in either period. The average number of full-time equivalent employees (including c&sual and part-time staffj during the year was made up as follows: _ 2025 2024 otTice Manager and Referral Secretary In addltion, we utilise the services of a self-¢mployed individual, working as and when required. Related party transactions and Trustees, remun¢ration and expenses The Executive Committee Members all giv¢ freely their t(me and expertise and did not receive any forn] of remuneration or other benefit in cash or kind, nor reimbursed expenses in either period. No Executive Committee Member or oth¢r persons related to the charity liad any personal interest in any contract or transaction that the charity entered into in either period. 13
THE BEREAVEMENT COUNSELLING SERVICES Notes forming part of the financial statements for the year ended 31 March 2025 Taxation The Bereavement Counselling Services has charitable ststus, registered number 1047908. and is not subject to taxation by HM Revenue and Customs. Tangible fixed assets Office equipment, rixtures and rittings Total Cost As at l April 2024 and as at 31 March 2025 Depreciatlon As at l April 2024 Charge for year As at 31 March 2025 8,012 8,012 Net book value As at 31 March 2025 As at 31 March 2024 The charity had capital commitments at 3 l March 2025 amounting to £Nil (2024: _ £Nil). l 0.0 Debtors 2025 2024 Other debtors 290 290 I 1.0 Creditors: . amounts falling due within one year 2025 2024 Other taxes and PAYE Accrued expenses 744 714 14
THE BEREAVEMENT COUNSELLING SERVICES Iyotes forniing part of the financial statements for the year ended 31 March 2025 12.0 stalement of funds Analysis of movemellts in funds - current year At l April 2024 Incoming Outgoing Transfers At 31 March 2025 Designated funds Fi.Yed asse¢sfund General funds 3,834 (1,459) 2,375 Total unrestricted funds Total funds Analysis of movements ill funds - previous year At l April 2023 Incomfing Outgoing Transfers At 31 March 2024 DesigllAted funds Fixed as3elsfvnd General funds 2,698 (2,306) 3,442 3,834 Total unrestricted funds Total funds Fired assetsfund- This fund identifies thos¢ 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. 15
THE BEREAVEMENT COUNSELLING SERVICES Notes forming part of the financial statemellts for the year ended 31 March 2025 13.0 Analysis of net assets between funds Current year Designated funds General funds Total funds Fund balances at 31 March 2025 are represented by: . Tangible fixed assets Current assets Creditors 2,375 2,375 76,372 064 76,372 Total net assets Previous year Designated funds General funds Totsl fuDds Fund balances at 31 March 2024 are represented by: _ Tangible fixed assets Current assets Creditors 3,834 3,834 79,905 79,905 Total net assets 16