OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Rainbows Bereavement Support GB

2020-08-31-accounts

----- Start of picture text -----
Amwsba §
GUIDING CHILDREN &YOUNG PEOPLETHROUGH LIFE’S STORMS \ ®
----- End of picture text -----

RAINBOWS BEREAVEMENT SUPPORT GB

COMPANY LIMITED BY GUARANTEE

For the Year Ended 31*t August 2020

Company Registration Number 03231375

Charity Number 1058476

The principal objectives and activities ofRainbows Bereavement Support Great Britain:

RAINBOWS BEREAVEMENT SUPPORT GB

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2020

cci

Page
Contents Page 1
Reference and Administration Information 2
Report ofthe Trustees 3to8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
NotestotheFinancialStatements 12to15

RAINBOWS BEREAVEMENT SUPPORT GB

REFERENCE AND ADMINISTRATION INFORMATION FOR THE YEAR ENDED 31ST AUGUST 2020

i

y

Registered Charityname Rainbows Bereavement Support Great Britain
Charity number 1058476
Company registration number 03231375
Registered office Rainbows Resource Centre
Hall Lane
Maghull
Liverpool
L31 3DZ
Trustees Jan O'Neill (Chair)(from March 2020)
Paul Cronin (Vice Chair& Hon Treasurer)
Anne Dawes (Secretary)
Dr Sue Kay-Flowers
Stephen Philip Harrison
Chris Hall (from April 2019)
Rachel Molyneux (from November 2019)
Company Secretary Anne Dawes
National Co-Directors Sharon Melia-Craven (Northern region)
Andrea Rodgers (Southern region) Retired May 2020
National Management Committee Rev. Des Seddon (Chair)
Andrea Rodgers
Sharon Melia Craven
Theresa March
Gerry Bradbury
Sandra Ferris
Derek Kelly
Nuala Sulyeman
Brigida Martino
Independent Examiner R.A. Prior, FCCA, FCIE, DChA
W.H. Prior
Chartered Certified Accountants
Railway Court,
Doncaster
DN4 5FB
Bankers HSBC Bank plc
High Street
Rushden
Northamptonshire
NN10 ONP
Solicitors Brabners Chaffe Street
1 Dale Street
Liverpool
L22ET

Page 2

—

RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2020

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st August 2020. The trustees have adopted the provisions of the Charities SORP (FRS 102) “Accounting and Reporting by Charities" (effective 1st January 2015)

Reference and Administrative details

Reference and administrative details are shown in the schedule of reference and administration information on page 2 of the financial statements.

Trustees

The trustees who served the charity during the period and as at the date of this report were as follows:-

Jan O'Neill (Chair)

Paul Cronin (Vice Chair & Hon Treasurer) Stephen Philip Harrison Anne Dawes (Company Secretary) Dr Sue Kay-Flowers Chris Hall Rachel Molyneux

Retired March 2020:

Frank McDermott (Chair of Trustees) Sue McDermott OBE (Trustee & Non-Exec Director) Frank & Sue McDermott have since become “Patrons of the Charity”

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Organisation is a charitable company limited by guarantee, incorporated on 30th July 1996 as amended by special resolution dated 14th March 1998, 24th February 2010 and 7th October 2011 and registered as a charity on 4th October 1996. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

Recruitment of trustees is by advertising by existing Trustees, members of the National Management Committee and the wider Rainbows family and from those with strategic expertise and experience.

Induction and training of new trustees

All Trustees receive an induction programme which consists of meetings with the Chair of Trustees, the National Director and staff at the National Resource Centre covering:-

Risk management The trustees actively review the major risks which the charity faces on a regular basis. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces and a formal risk register has been established. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors and systems are in place to ensure that relevant checks have been carried out on any persons working with children

Organisational structure

The Board of Trustees manages the business of the Company and where necessary delegate their powers to committees for specific tasks to be carried out. The Board of Trustees meets regularly to oversee the work of the Management Committee and Finance Committee who also meet regularly with specific members responsible for training, finance, fundraising and resources. There are a growing number of local geographical support groups responsible to and supported by the National Co-Directors.

Page 3

RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2020

Connected Parties

The Company is a connected party of Rainbows USA and of Rainbows Ireland, a Company and Charity registered in Eire. Both these Charities have similar objectives to the Company.

The Resource Centre of Rainbows Bereavement Support GB supplies sites with a range of materials in Great Britain.

Objectives and Activities

The Company's principal object and principal activity is to promote education and to preserve and protect the good health of children, young people and adults who have lost a close relative or loved one through death, relationship breakdown or other adverse circumstance. The company reviews its aims and objectives each year to ensure it remains focused on its stated purpose. The review covers the success of the activities and the benefit they have brought to the children and young people they are seeking to help.

The Company carries out its aims by providing materials and training to schools and other institutions who seek to work explicitly and in a structured way with children and young people who are experiencing grief. The company has referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing its aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. The charitable activity focuses on supporting all children and young people to further the charitable purpose for public benefit.

There have been no material changes in the objectives or policies of the Company in this year.

Rainbows Bereavement Support GB is a well-respected national charity. It has a proven, positive and direct impact on the lives of children, young people and adults grieving a significant and often devastating loss in their lives.

Founded in 1992, Rainbows Bereavement Support Great Britain now operates in over 1,400 schools in England, Scotland and Wales. It is currently available to over 260,000 children and young people if needed. In 2020, our records indicate that Rainbows directly touched the lives of over 14,000 children and young people.

Our vision is quite simply for every child and young person in every school in Great Britain, grieving a significant and often devastating loss in their lives, to be understood and supported appropriately.

Rainbows Offers

High quality training in bereavement and loss.

Practical, realistic and sensitive guidance for schools to review or develop their own bereavement policy.

Specific training for facilitators and coordinators of the Rainbows age-related programmes and on- going support to affirm and advise colleagues in their important work with those who grieve.

Rainbows programmes provide an emotionally safe environment for children, young people and adults to guide them through a significant loss in their lives by implementing a structured, age related programme facilitated by trained staff. The participants meet in small groups for twelve to fourteen weekly sessions where they are supported to express and share their feelings.

Independent Research about Rainbows

A professional and independent study across 93 schools in 2011, found strong evidence that Rainbows makes a tremendous difference to children and young people who are grieving a significant loss. In particular, participants were found to benefit by having a trained, trusted adult who facilitates peer group work in a safe, community setting.

A unique feature of the Rainbows programme is that the participants are supported by specifically trained members of their own community / school. This offers the possibility of on-going support after the programme has finished and demonstrates the school’s continued support and commitment to those who have experienced a significant loss in their lives

Page 4

RAINBOWS BEREAVEMENT SUPPORT GB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2020

aee

An evaluation report from the Rainbows Evaluation, Research and Development Committee (November 2019) showed that 91% of young people who have participated in Rainbows say it was helpful. Parents and carers consistently spoke of the positive impact and all said they would recommend the programme to other families. School staff reported that significant progress was made in the development of personal skills such as self-esteem, confidence, empathy, communication skills, social interaction and anger management. Staff also reported an increase in young peoples’ academic performance and classroom participation.

Volunteers

The Company is partially dependent on the use of volunteers to assist in providing the training to schools. An estimated 120 volunteers assisted during 2019/20 providing around 15,500 hours.

ACHIEVEMENTS AND PERFORMANCE

Rainbows Bereavement Support Great Britain, founded in 1992, now operates in over 1,400 schools in England, Scotland and Wales in Catholic schools, Community schools, Church of England schools, Academies and a number of Free Schools. It is currently available to over 260,000 children and young people if needed.

The work of Rainbows Bereavement Support GB continues to be consolidated in schools that have facilitated the programmes for many years; feedback remains consistently good. During the period covered in this report a further 29 additional schools (92 in 2016/17 and 75 in 2017/18 and 49 in 2018/19) have trained to become registered Rainbows sites.

To facilitate the continuing growth of Rainbows, a further two adults have completed their training as Rainbows Registered Directors in Birmingham.

The Charity is grateful to all those committed individuals at national, regional and local levels who do so much to assist the development of Rainbows Bereavement Support GB and therefore assist children and young people grieving a significant and often devastating loss in their lives.

In March 2019, the trustees approved a Three Year Strategic Development Plan covering five discrete areas for the further consolidation and development of our work:

Copies of the Strategic Development Plan for 2018 - 2021 may be obtained from our National Co-Ordinator (Northern Region) Sharon Melia Craven at sharon.rainbowsqb@btconnect.com.

In response to the Covid-19 pandemic, Rainbows GB furloughed 7 employees from March 2020 to August 2020 under the terms of the Government’s Job Support Fund.

Page 5

RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2020 ee ae

SPECIFIC PLANS FOR 2019 —2020

Like many charities we have felt the impact of the Coronavirus (COVID 19) crisis and this has undoubtedly affected the achievement of set targets. We are however, pleased to report that we have been able to achieve many of the specific targets set for the year 2019 —2020, these relate to our three year strategic development plan: 1. For our “Evaluation, Research and Development report into the Impact of Rainbows to be finalised. Once complete, to publish this by Christmas 2019.

The report into the Impact of Rainbows was published in November 2019 and highlights the very positive impact the Rainbows programme has on the lives of young people. The report also identifies the relevance of the rainbows intervention in light of recent government documents relating to young people’s mental health and wellbeing.

  1. Following due process and on receiving notification of retirement, the Trustees will seek to appoint a new Chair of Trustees and a new Non-Executive Director by the end of March 2020.

A new Chair of Trustees was appointed in March 2020. The new Chair of Trustees is Jan O'Neill. Due to the national lockdown a new Non-Executive has not been appointed this will be reviewed by trustees in 2020 -2021

  1. To appoint a new Deputy Manager for our National Resource Centre by November 2019, following the promotion of the existing deputy to the post of manager. A successful appointment was made in October 2019

4. To further develop our work in Further and Higher Education.

Bereavement and Loss training has been delivered to students this year at Liverpool John Mores University.

  1. To appoint a Rainbows Development Worker in the East Midlands by summer 2020.

Due to the impact of the national lockdown it was agreed to postpone the advertising for this post and this will now be a specific target for 2020 — 2021

  1. To launch a Fundraising initiative “Rainbows 300”; to seek to increase the number of standing order donations; to continue to seek grants from organisations. In so doing to raise a minimum of £30,000 thereby ensuring that Rainbows is able to continue into 2020/21.

Rainbows 300 was launched in November 2019 and whilst we are sad to report that many planned activities were cancelled due to the Coronavirus (COVID 19) crisis we acknowledge the generosity of donors and have so far raised £8,500.

  1. Seek to train and register a further fifty new schools, thereby supporting a significant increase in the number of grieving children and young people we are able to support.

During the national lockdown significant efforts were made to publicise the work of Rainbows and whilst there are significant challenges to undertaking training in school a further 26 schools have purchased materials and are awaiting training.

The “When Somebody Dies” and “Silver Linings” products were made available to all sectors at no cost while the Distribution Centre was closed due to the Lockdown via our Website.

8. To ensure that all Registered Directors (RDs) participate in our national training programme.

Planned CPD for all Registered Directors was not able to take place due to national lockdown but regular electronic contact was maintained throughout the pandemic with RDs taking part in the development of new training materials.

Page 6

RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2020 aeeeeee ee ee FINANCIAL REVIEW

Transactions and Financial Position

The operating deficit for the year was £4,067 (2019 - deficit £18,103). Income was reduced in 2020 due to a significant reduction in income from publications and training as a result of the Covid-19 pandemic. The level of donations, however, increased by 15% and we are extremely grateful for the very generous support received from donors in these very challenging times.

The Charity’s funds have been successfully applied to provide support and assistance to young people and adults who have lost a close relative or loved one through death, divorce or other adverse circumstance.

Reserves

It is the policy of the charity to maintain unrestricted funds not committed or invested in tangible fixed assets or stock of publications (which are both integral to the charity’s operations and not easily realisable), at a level which equates to at 9 months’ unrestricted expenditure plus the value of stock (at cost). Total unrestricted reserves at the year-end were £82,288. The Reserves, therefore, were at the target level as at 31% August 2020.

It should be noted, however, that the unrestricted reserves of £82,288 include £27,747 designated for specific regions.

Investment policy

Aside of retaining a prudent amount in reserves each year most of the charity's funds are to be spent in the short term so there are few funds for long term investment. Having considered the options available, the trustees invest any available surplus funds savings accounts within Barclays Bank. To ensure maximum possible returns on available funds, the regional management committees now invest any monies beyond £500 into this Barclays savings account where their savings are held for use within that particular region.

Principal funding sources

The principal funding sources for the charity are from the sale of materials; training fees received from schools and other institutions; donations from the Institute of Our Lady of Mercy and individuals through a variety of fundraising activities and by monthly standing orders. In April 2013, as a result of a successful application, the charity received a grant from Porticus UK, specifically to expand its activities into schools in three new regions of Great Britain namely the North East, North West and South West.

The charity moved its national base to Maricourt in July 2018 and the lease was finally agreed and signed in May 2020. The Institute of Our Lady of Mercy has offered us excellent terms:- 10 year lease £6,000 a year, with reduced amounts payable for year one (2018/19) and two (2019/20). This ongoing, tremendous financial support from the Institute of Our Lady of Mercy is most significant in helping secure the continuation of Rainbows Bereavment Support GB. However, trustees do acknowledge that fundraising will need to be a major initiative for the year 2020/21.

Page 7

RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2020

PLANS FOR FUTURE PERIODS

Trustees continue to rigorously evaluate and monitor all operational activities within the charity to ensure the most effective and efficient organisational practice, thereby ensuring the most positive outcomes. Supporting the work of the charity in the regions and thereby in the 1,400+ schools trained and registered, is always an extremely important dimension of our annual planning, especially in newly developed regions.

Training in bereavement and loss for new members of staff and in particular for those new to leadership roles in registered schools is essential and is offered regularly. On-going effective communication is crucial.

SPECIFIC PLANS FOR 2020 —2021

  1. Appointment of new National Co Director (South) - currently provisional looking to make this permanent in 2020/ 2021 following probationary period and appraisals etc.

  2. Non —executive role, for this to be reviewed by Trustees with a decision made about the need or otherwise for this role to continue.

  3. Appointment of new trustees

  4. Set up a new Subgroup within the Trustees to manage Bids, Grants and Fundraising initiatives

  5. The Trustees to prepare a new Strategic Development Plan for 2021-2024

  6. Advertisement and appointment of regional development officers for the regions of, East Midlands, Northwest, Humber and Tees

  7. Finalising new training slides for RDs

  8. Provide training with new slides for all RDs

  9. Relaunch Rainbows 300 as a “Virgin Money based Campaign”

  10. Seek to train and register a further fifty new schools, thereby supporting a significant increase in the number of grieving children and young people we are able to support.

RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also the directors of Rainbows Bereavement Support Great Britain for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

----- Start of picture text -----
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to
small companies. f °
JanON BEHALF O'Neill OF THE BOARD: « 0 bs
23 March 2021
----- End of picture text -----

Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RAINBOWS BEREAVEMENT SUPPORT GB

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2020.

Responsibilities and basis of report

As the charity's trustees (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under Section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

R.A. Prior, FCCA, FCIE, DChA W H Prior Chartered Certified Accountants Railway Court Doncaster

DN4 5FB

Date: 23" March 2021

Page 9

mnnnennsemmmmiiiiitaaas

RAINBOWS BEREAVEMENT SUPPORT GB

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2020

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2020|2019| |Unrestricted|Total| |funds|funds| |Notes|£|£| |Income| |Donations| |Voluntary|income|2|28,558|24,789| |Grants|—|CJRS|Government|grant|8,958|-| |Investment|income|3|30|50| |Charitable|Activities:|Publications|and|training|34,224|57,699| |Total|Income|71,770|82,538| |Expenditure| |Charitable|activities| |Publications|and|training|75,837|100,641| |Total|Expenditure|75,837|100,641| |NET (EXPENDITURE)|(4,067)|(18,103)| |RECONCILIATION|OF|FUNDS| |Total|funds|brought forward|86,355|104,458| |TOTAL FUNDS CARRIED|FORWARD|82,288|86,355|

----- End of picture text -----

The results for the year derive from continuing activities and there are no gains or losses other than those shown above.

These notes form part of these financial statements

Page 10

RAINBOWS BEREAVEMENT SUPPORT GB

BALANCE SHEET AT 31ST AUGUST 2020

AT 31ST AUGUSTAUGUST 2020 AT 31ST AUGUSTAUGUST 2020 AT 31ST AUGUSTAUGUST 2020 AT 31ST AUGUSTAUGUST 2020
ee
a
ee
2020 2019
Unrestricted Total
funds funds
Notes £ £
FIXED ASSETS
Tangible assets 7 _ .
CURRENTASSETS
Stocks
Debtors		 8 32,564
9,843		 34,410
7,455
Cash at bankand in hand 50,268 55,511
92,675 97,376
CREDITORS
Amounts falling due within oneyear 9 (10,387) (11,021)
NETCURRENTASSETS &2,288 86,355
TOTALASSETS LESSCURRENT LIABILITIES 82,288 86,355
NETASSETS 82,288 86,355
FUNDS 11
Unrestricted funds 82,288 86,355
TOTALFUNDS 82,288 86,355

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2020.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 3ist August 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for:-

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

----- Start of picture text -----
The financial statements were approved by the Board of Trustees on 25 March 2020 and were signed on its behalf by:
A ’
----- End of picture text -----

J. O'Neill

----- Start of picture text -----
P. Cronin
----- End of picture text -----

These notes form part of these financial statements

Page 11

RAINBOWS BEREAVEMENT SUPPORT GB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2020

ee 1. ACCOUNTING POLICIES

Accounting convention

The financial statements of the charitable company have been prepared in accordance with the Charities SORP (FRS 102) “Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)”, Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds and the amount can be quantified with reasonable accuracy.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Fixed assets at a cost of in excess of £1,000 are capitalised. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment — over 4 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are unrestricted funds earmarked by the trustees for a particular purpose.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. VOLUNTARY INCOME

VOLUNTARY INCOME
2020 2019
£ E
Donations (including Gift Aid Tax recoverable) 25,558 12,789
Donation from Good Shepherd Appeal Diocese of Hallam - 4,000
Donation from Sisters ofMercy 3,000 8,000
28,558 24,789

Page 12

RAINBOWS BEREAVEMENT SUPPORT GB

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2020

ee

3: INVESTMENTINCOME
2020 2019
£ £
Bank interest receivable 30 79
4. NETINCOMING RESOURCES
Net resources are stated after charging/(crediting):
2020 2019
£ £
Otheroperatingleases 3,000 ~

5. TRUSTEES' REMUNERATION AND BENEFITS

Travel expenses totalling £62 have been reimbursed to one trustee during the year ended 31st August 2020 (2019 - £192). No other remuneration or expenses has been paid to trustees.

6. STAFF COSTS

2020 2019
£ £
Salaries 36,591 42,219
Registered Directors’ honorarium 2,659 7,416
39,250 49,635
Numberofstaff 9 9

No employee received remuneration of more than £60,000 during the year (2019 — None)

Page 13

RAINBOWS BEREAVEMENT SUPPORT GB

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2020

ee

7. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Equipment
£
COST
At 1stSeptember 2019 and 31stAugust2020 17,996
DEPRECIATION
At istSeptember 2019
Charge for year		 17,996
-
At 31stAugust 2020 17,996
NET BOOKVALUE
At 31stAugust 2020 =
At 31st August 2019 :
DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
2020 2019
£ E
Trade debtors
Gift Aid Tax debtor		 5,493
2,653		 6,109
-
Grant debtor —CJRSGovernment grant 1,474 -
Prepayments 223 223
Otherdebtors - 1,123
9,843 7,455
CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
2020 2019
£ £
Trade Creditors 1,709 6,806
Social Security and other taxes 275 -
Accruals 8,403 4,215
10,387 11,021
  1. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Page 14

RAINBOWS BEREAVEMENT SUPPORT GB NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2020 —— Se ee

10. RELATED PARTY TRANSACTIONS

The Company is under the control of the trustees.

11. MOVEMENT IN FUNDS

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Net| |movement|in| |At|1.9.19|funds|At|31.8.20| |£|£|£| |Unrestricted|funds| |General|fund|5,295|1,446|6,741| |Resource|Development|Fund|47,800|-|47,300| |Designated|Funds:-| |Rainbows|North|West|5,253|1,615|6,868| |Rainbows|Scotland|2,787|-|2,787| |Rainbows|South|Yorkshire|12,919|(6,334)|6,585| |Rainbows|West|Yorkshire|1,909|250|2,159| |Rainbows|Middlesbrough|2,733|(1,183)|1,550| |Rainbows|North|East|7,197|(1,288)|5,909| |Rainbows|South|Wales|219|-|219| |Rainbows|South|West|243|927|1,170| |Rainbows|East|Midlands|-|500|500| |TOTAL|FUNDS|86,355|(4,067)|82,288| |Net|movement|in|funds,|included|in|the|above|are|as|follows:| |Income|Expenditure|Transfer| |£|£|£| |Unrestricted|funds| |General|fund|66,830|(62,575)|(2,809)| |Resource|Development|Fund|=|=|2| |Designated|funds:-| |Rainbows|North|West|2,150|(1,635)|1,100| |Rainbows|Scotland|=|=|=| |Rainbows|South|Yorkshire|1,480|(7,916)|102| |Rainbows|West|Yorkshire|-|-|250| |Rainbows|Middlesbrough|-|(1,183)|-| |Rainbows|North|East|200|(2,088)|600| |Rainbows|South|Wales|=|2|=| |Rainbows|South|West|1,110|(440)|257| |Rainbows|East|Midlands|-|-|500| |TOTAL FUNDS|71,770|(75,837)|-|

----- End of picture text -----

The Resources Development Fund represents funds designated by the Trustees to be used to finance stock and the development of new resources and initiatives.

The funds held for each Rainbows Region, whilst remaining unrestricted, have been designated for use in each of the established regions for the same charitable purposes as the General Fund, but in that locality.

Page 15