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.
BOardfv￿l1Qn1ng
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.
R￿rVeS 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 pU￿oSe 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