2022-08-31-accounts - Rainbows Bereavement Support GB

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RAINBOWS BEREAVEMENT SUPPORT GB

COMPANY LIMITED BY GUARANTEE

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

For the Year Ended 31° August 2022

Company Registration Number 03231375

Charity Number 1058476

The principal objectives and activities of Rainbows Bereavement Support Great Britain:

¢ Raising awareness of the impact of bereavement and loss on children, young people and adults
© Providing high quality education and training in bereavement and loss which is based on current research anc supports best practice. (Current Govt. recommendations and Ofsted guidelines)
e Offering practical, realistic and sensitive guidance to help schools ensure they have appropriate bereavement policies and procedures.
¢ Nurturing and developing the emotional health, resilience and well-being of children, young people and adult: who have experienceda significant loss through death, relationship breakdown or other Adverse Childhood Experiences (ACE)
e Providing structured, developmentally appropriate peer support programmes for grieving children and young people aged 4 to 19

RAINBOWS BEREAVEMENT SUPPORT GB

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2022

	Page
Contents Page	1
Reference and Administration Information	2
Report oftheTrustees	3 to9
Independent Examiner's Report	10
Statement of Financial Activities	11
Balance Sheet	12
NotestotheFinancialStatements	13to16

RAINBOWS BEREAVEMENT SUPPORT GB

REFERENCE AND ADMINISTRATION INFORMATION FOR THE YEAR ENDED 31ST AUGUST 2022

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RegisteredCharityname	Rainbows BereavementSupportGreat Britain
Charity number	1058476
Companyregistration number	03231375
Registered office	Rainbows Resource Centre
	Hall Lane
	Maghull
	Liverpool
	L31 3DZ
Trustees	Jan O'Neil! (Chair)
	Paul Cronin (Vice Chair& Hon Treasurer)
	Anne Dawes (Secretary)
	Dr Sue Kay-Flowers
	Stephen Philip Harrison
	Chris Hall
	Rachel Molyneux
	Tony Leonard
CompanySecretary	Anne Dawes -To December2022
National Co-Directors	Sharon Melia-Craven (Northern region) Eleanor Clarke(Southern Region) — ToJanuary2023
National ManagementCommittee	Rev. Mgr. DesSeddon (Chair) — ToSeptember 2022 Eleanor Clarke—To January2023
	Sharon Melia Craven
	Theresa March
	Gerry Bradbury
	Sandra Ferris
	Derek Kelly
	Nuala Sulyeman —To September 2022
	Brigida Martino
	Emily Stather— From November 2022
	Denise Hegarty— From November2022
	Susan Wass— From November 2022
IndependentExaminer	R.A. Prior, FOCA, FCIE, DChA
	W.H. Prior
	Chartered Certified Accountants
	Railway Court,
	Doncaster
	DN4 5FB
Bankers	HSBC Bank pic
	High Street
	Rushden
	Northamptonshire
	NN10 ONP
Solicitors	Brabners Chaffe Street
	1 Dale Street
	Liverpool
	L22ET

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RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2022

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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 2022. The trustees have adopted the provisions of the Charities SORP (FRS 102) “Accounting and Reporting by Charities”.

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 Tony Leaonard

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:- duties of trustees; - familiarity with the charity's Memorandum & Articles and appropriate guidance from the Charity Commission; - background to the organisation and its development in Great Britain; - the current activities of the charity and how it is organised, structure and staffed, and the current and projected financial position; - evaluation of the impact of Rainbows materials currently used in schools and other settings.

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.

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RAINBOWS BEREAVEMENT SUPPORT GB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2022

SS

Connected Parties

The Company is a connected party of Rainbows USA which has 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 primary aim of Rainbows Bereavement Support GB is to offer support for children, young peopie and adults who have experienced bereavement and loss. We provide training based on current research and government recommendations to enable schools to provide structured, developmentally appropriate peer support interventions for children and young people. Our aim is to support the emotional health, resilience and well-being of young peopie who have experienced significant loss and other Adverse Childhood Experiences (ACE) and to enable schools to create “safe spaces” and to provide Psychological First Aid. Psychological First Aid principles are characterised by creating a space where people can.

e Feel safe, connected to others, calm and hopeful. e Have access to social, physical and emotional support. e Regain a sense of control by being able to help themselves. We review our aims and objectives each year to ensure we remain focused on our stated purpose. Our review takes note of the Charity Commission’s guidance on public benefit and our relevance in the light of the COVID-19 pandemic.

We agree a Strategic Development Plan on a three-year cycle and set ourselves annual targets.

We carry out our 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 bereavement and loss.

Our policies are regularly reviewed and now accessible on our website. https://rainbowsgb.org/

We have links with the School of Education at Liverpool John Moores University and 4 second year undergraduate students undertook a project in 2021 in which they researched books and resources to support facilitators and others working with children who had experienced loss. These were made available on our RainbowsGB website.

We have provided Bereavement Training sessions to undergraduate students studying Education and Early Childhood Studies. These evoked insightful discussion and were of considerable interest to attendees. Rainbows Offers

High quality training in bereavement and loss based on current research and current official guidelines relating to bereavement and loss and the role of schools in supporting young people’s mental health.

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

Specific training for facilitators and coordinators of the Rainbows developmentally programmes.

On-going contact and support for all registered schools

Annual CPD for all Registered Directors (RDs)

Rainbows programmes provide an emotionally safe space for children, young people and adults to guide them through a Significant loss in their lives by implementing a structured, developmentally appropriate peer support programme facilitated by trained staff. The participants meet in small groups for twelve to fourteen weekly sessions where they aré supported to express and share their feelings.

Research and Evaluation about the positive impact of 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. Participants were found to benefit by having a trained, trusted adult who facilitates peer group work in a safe, community setting. Page 4

RAINBOWS BEREAVEMENT SUPPORT GB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2022

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.

Our interna! evaluations and feedback from children and young people, families and schools in 2019 indicate we are having a very positive impact. 91% of young people of all ages who have participated in the Rainbows told us 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. https://rainbowsgb.org/researchdocuments/

Volunteers

The Company is partially dependent on the use of volunteers to assist in providing the training to schools. The training of these volunteers is provided by Rainbows GB.

ACHIEVEMENTS AND PERFORMANCE

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.

However, many schools report very significant negative impacts relating to funding issues, with the need in some cases for staff redundancies. In some cases where we have offered free training and materials schools have reported difficulties with staffing so much so that they are unable to access this offer.

During the period covered in this report a further 51 additional schools have trained to become registered Rainbows sites.

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.

The trustees approved a Three-Year Strategic Development Plan (2021-2024) covering five discrete areas for the further consolidation and development of our work:

. Governance ° Finance ° Management ° Profile e Evaluation, Research and Development

Copies of the Strategic Development Plan for 2021 - 2024 may be obtained from our National Director Sharon Melia Craven at sharon. rainbowsgb@ btconnect.com

SPECIFIC PLANS FOR 2021 —2022

Like many charities we have felt the ongoing impact of the COVID 19 pandemic, and funding issues in education. We are however, pleased to report that we have been able to achieve many of the specific targets set for the year 2021 — 2022, these relate to our three-year strategic development plan:

Governance

Review of archive SS — electronic

Achieved - the review of paper documents held at our Resource Centre is complete. Ongoing work needed to agree process for all electronic data held by the Resource Centre and individual Trustees.

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RAINBOWS BEREAVEMENT SUPPORT GB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2022__

Review of our Memorandum and Articles

Achieved - Confirmation that our Memorandum and Articles do not need any amending or changing — our Annual Reports, submissions to Companies House and the Charity Commission are sufficient to document changes.

Charity name — to explore change to include Loss,

Following exploratory work Trustees have agreed not to change our registered name - but to explore changing our logo and strap line etc.

Policies to be placed on our website,

Achieved - all policies on the RainbowsGB website.

Management

Review of regional structures and terms of reference

Achieved - regional structure and terms of reference agreed.

Achieved - all schools contacted,

Ongoing

Delivery of new training slides to RDs

Achieved - all RDs have received trained with new training slides.

Finance

Review of learning points from Doncaster Local Authority and their involvement with Rainbows GB in relation to funding streams

Achieved

Identify schools eligible for free training and materials following crowdfunding initiative with Aviva. Ongoing.

Review pricing for training and materials

Achieved

Due to the withdrawal of Virgin Giving an alternative “Donations Platform” to be established and installed on the Website.

Achieved

Profile

Review of current Logo

Ongoing. Competition arranged with children and young people who have accessed Rainbows programmes.

Celebration of 30" anniversary of Rainbows in Great Britain

Celebration of 30" anniversary planned for 1st October 2022.

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RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2022

Evaluation, Research and Development

Develop process plan for Prison project.

Achieved - process plan agreed and development of Programme for trial with adults as first stage of this project.

Ongoing

FINANCIAL REVIEW

Transactions and Financial Position

The operating deficit for the year was £7,014 (2021 — surplus £44,233). After the substantial increase in income in 2020/21, income levels returned to a more usual level with donations of £28,519 (2021 £45,309) and income from publications, resources and training of £44,846 (2021 £86,495).

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 and not easily realisable), to a level which equates to at 9 months’ unrestricted expenditure in order to provide sufficient cashflow for the charity’s operations, and its contractual obligations to employees, etc.

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 availabie, the trustees invest any available surplus funds savings accounts within Bardays Bank. To ensure maximum possible returns on available funds, the regional management committees now invest any monies beyond £5,000 into this Barclays savings account where their savings are ring fenced 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.

The charity’s operations moved to Maricourt, Maghull in July 2018 and the lease was signed in May 2020. The Institute of Our Lady of Mercy has offered us excellent terms: 10 year lease, £6000 a year, with reduced amounts payable for year one (2018-19) and two (2019-20). This on-going, tremendous financial support from the Institute of Our Lady of Mercy is most significant in helping secure the continuation of Rainbows Bereavement Support GB. However, trustees do acknowledge that fundraising will need to be a major initiative for the year 2022/23.

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 1,500+ 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 jn registered schools is essential and is offered regularly. On-going effective communication is crucial.

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RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2022

eeeSPECIFIC PLANS FOR 2022 —2023 (Continued) All plans and targets relate directly to the five sections in our Three-Year Strategic Development Plan. SPECIFIC PLANS FOR 2022 —2023 (September to August) Current Governance *

e Agree process for archiving of all electronic data e Appoint new trustee
° Agree new process for employee annual review e Skills audit of trustees e Review carbon footprint e Review Succession planning

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Management
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. Review logo and strap line e Project to promote sales of journals e Development of Management Committee and its Roles.

Finance and Fundraising

e Project with Multi Academy Trusts (MATs) regarding funding for schools ¢ Project to increase funding achieved via direct debit ¢ Submit bid for funding for development roles in Southern region e Review our financial/operating model

Profile

° Develop Southern region — RD meetings e Develop reciprocal sign posting on website with other charities ° Exploration of part time post re marketing and media role e Set “Targets” for new sites and Retraining ° Develop plans to re-introduce Rainbows to Scotland.

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Evaluation, Research and Development
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e Develop and deliver training on for RDs ° Develop ongoing data and synopsis of relevant research, govt documents etc which support RainbowsGB e Review and develop our internal evaluation process for the impact of Rainbows

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: e select suitable accounting policies and then apply them consistently; e observe the methods and principles in the Charities SORP; ° make judgements and estimates that are reasonable and prudent; * state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
° prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
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. 7

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RAINBOWS BEREAVEMENT SUPPORT GB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2022

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies,

ON BEHALF OF THE BOARD:

Jan O'Neill 30% March 2023

I “a ‘[y,]

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

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I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2022.

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

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.

Pjur&

R.A. Prior, FCCA, FCIE, DChA W H Prior Chartered Certified Accountants Railway Court Doncaster DN4 5FB

Date: 30" March 2023

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RAINBOWS BEREAVEMENT SUPPORT GB

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2022

			2022	2021
			Unrestricted	Total
			funds	funds
	Notes		£	£
Income
Donations
Voluntaryincome Grants—CJRS Governmentgrant	2		28,519 -	45,309 3,534
Investmentincome	3		a
CharitableActivities: Publicationsand training			44,846	86,495
Total Income		.	73,366	135,340
Expenditure
Charitable activities
Publicationsand training			80,380	91,107
Total Expenditure			80,380	91,107
NETINCOME/(EXPENDITURE)			(7,014)	44,233
RECONCILIATION OFFUNDS
Total fundsbrought forward			126,521	82,288
TOTALFUNDSCARRIEDFORWARD			119,507

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

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RAINBOWS BEREAVEMENT SUPPORT GB

BALANCE SHEET AT 31ST AUGUST 2022

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2022 2021
Unrestricted Total
Notes funds£ funds£
FIXED ASSETS
Tangible assets 7 - -
CURRENT ASSETS
Stocks 31,256 33,694
Debtors 8 8,012 18,173
Cash at bank and in hand 89,558 86,409
128,826 138,276
CREDITORS
Amounts falling due within one year 9 (9,319) (11,755)
NET CURRENT ASSETS 119,507 126,521
TOTAL ASSETS LESS CURRENT LIABILITIES 119,507 126,521
NET ASSETS 119,507 126,521
FUNDS 11
Unrestricted funds 119,507 126,521
TOTAL FUNDS 119,507 126,521
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2022.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31st August 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for:-

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006; and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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.

The financial statements were approved by the Board of Trustees on 30% March 2023 and were signed on its behalf by:

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SJ [UNowk] 4 vdI?Kremer
J. O'Neill P. Cronin
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These notes form part of these financial statements

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RAINBOWS BEREAVEMENT SUPPORT GB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2022

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

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2022 2021
£ . £
Donations (including Gift Aid Tax recoverable) 25,519 42,309
Donation from Sisters of Mercy 3,000 3,000 °
28,519 45,309
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RAINBOWS BEREAVEMENT SUPPORT GB

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2022

See;

3. INVESTMENT INCOME

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|||||| |---|---|---|---|---| |2022|2021| |Bank|£|£| |interest|receivable|1|2| |4.|NET INCOMING|RESOURCES| |Net|resources are|stated|after|charging:| |2022|2021| |£|£| |Other operating|leases|6,000|6,000|

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5. TRUSTEES' REMUNERATION AND BENEFITS

Travel expenses of £42 were reimbursed to one trustee during the year ended 31% August 2022 (2021 - £Nil). No remuneration or other expenses has been paid to trustees.

6. STAFF COSTS

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2022|2021| |£|£| |Salaries|36,801|38,435| |Number|of staff|9|8| |No|employee|received|remuneration|of more|than|£60,000|during|the year (2021 —|None)|

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RAINBOWS BEREAVEMENT SUPPORT GB

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2022

7. TANGIBLE FIXED ASSETS

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|||||||| |---|---|---|---|---|---|---| |Equipment| |£| |COST| |At|ist|September 2021|and|31st August|2022|17,996| |DEPRECIATION| |At|1st|September 2021|17,996| |Charge|for year|-| |At|31st August 2022|17,996| |NET|BOOK VALUE| |At|31st August|2022|-| |At|31st August|2021|-| |DEBTORS:|AMOUNTS|FALLING|DUE WITHIN ONE YEAR WITHIN ONE YEAR ONE YEAR YEAR| |2022|2021| |£|£| |Trade debtors|5,872|16,534| |Gift Aid Tax|debtor|1,431|1,431| |VAT|Debtor|484|-| |Prepayments|225|208| |8,012|18,173| |CREDITORS:|AMOUNTS|FALLING|DUE WITHIN WITHIN|ONE YEAR YEAR| |2022|2021| |£|£| |Trade|Creditors|6,400|400| |Social|Security|and|other taxes|-|512| |Accruals|2,919|10,843| |9,319|11,755|

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DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR WITHIN ONE YEAR ONE YEAR YEAR
CREDITORS: AMOUNTS FALLING DUE WITHIN WITHIN ONE YEAR YEAR

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RAINBOWS BEREAVEMENT SUPPORT GB

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31ST AUGUST 2022

eee

10. RELATED PARTY TRANSACTIONS

The Company is under the contro! of the trustees.

11. MOVEMENT IN FUNDS

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Net| |movement|in| |At|1.9.21|funds|At 31.8.22| |Unrestricted|funds|£|£|£| |General fund|44,910|(3,989)|40,921| |Resource|Development|Fund|47,800|-|47,800| |Designated|Funds:-| |Rainbows|North|West|7,789|302|8,091| |Rainbows|Scotland|2,787|-|2,787| |Rainbows|South|Yorkshire|7,090|(1,119)|5,971| |Rainbows West Yorkshire|4,059|335|4,394| |Rainbows Humber/Tees|2,927|(401)|2,526| |Rainbows|North|East|6,288|(1,857)|4,441| |Rainbows|South|Wales|219|(219)|-| |Rainbows South|West|2,132|(766)|1,366| |Rainbows|East|Midlands|510|700|1,210| |TOTAL FUNDS|126,521|(7,014)|119,507| |Net|movement|in|funds,|included|in|the|above|are|as|follows:| |Income|Expenditure|Transfer| |Unrestricted|funds|£|£|£| |General|fund|70,413|(69,709)|(4,693)| |Resource|Development|Fund|-|-|-| |Designated|funds:-| |Rainbows North|West|1,605|(1,603)|300| |Rainbows|Scotland|-|-|-| |Rainbows South|Yorkshire|360|(4,729)|3,250| |Rainbows West|Yorkshire|100|(40)|275| |Rainbows Humber/Tees|(1,201)|800| |Rainbows|North|East|280|(1,743)|(394)| |Rainbows South|Wales|-|(219)|-| |Rainbows South|West|608|(46)|(1,328)| |Rainbows East|Midlands|7|(1,090)|1,790| |TOTAL FUNDS|73,366|(80,380)|-|

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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

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