Rai nbows111-' GUIDING CHIIDKEN & YOUNG PEOPLET14ROUGH LIFE'S STORMS RAINBOWS BEREAVEMENT SUPPORT GB COMPANY LIMITED BY GUARANTEE REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS For the Year Ended 319t August 2023 Company Reg18tratlon Number 03231375 Charlty Number 1058476 e princlpal objertlves and actlvltle5 QA Rainbows Bereovement Support Great 8rltt71n." Raising awarene55 of the impact of bereovement and loss on children. young people ond adults Providing high quality education and tn7ining in bereavement and10ss which is bosed on current reseorch and upports best proctice. (Current Govt. recommendation5 and Of5ted guideline5) Offering prL7Cticol, realistic and sensitive guidance to help schools ensure they hove approprlate bereovement policies and procedures. Nurturing and developing the emotiont71 health, resilience and well-being of children, young people ond adults who have experienced o significont loss through deoth, relationship breakdown or otherAdver5e Childhood Experience5 (ACE) Providing strurtured. developmentolly appropriote peer support progromme5for grieving children and young people aged 4 to 19
FOR THE YEAR ENDED 31sr AUGUST 2023 ReW of the Tntstees 3to9 IndeFendent Eyamlnets ReFx)rt io li 8alwKe Sheet 12 Nrtes to the Fknartkl Slaternents 13to16 17
RAINBOWS BEREAVEMEKf SUPPORT GB REFERENCE AND ADMENISTRATION INFORMATION FOR THE YEAR ENDED 31sr AUGUST 2023 Re9tstered Charity name Ralnbows Bereavement Supp)rt Great Brftain Charity number 1058476 Company reglstsation number 03231375 Rainbows Resource Centre Hall Lane Maghull verpx)I L31 3DZ Trustees Jan OW911 (Thair) PaL%I Cronin IWiTr Chair & Hon Treasurer) Sue Wass (Company Secretary) Anne Daw Dr Sue Kay-Flowers Stephen Philip Harrison Chri4 Hall Rachel Molyneux Tony Leonard Mad( T3Or Company Secre Sue Wass National Director Sharon Melia~Craven National Manag8meht ComFnittee Sharon Mella Craven Sue Wass Denise Harty Theresa March Sheila Kelly Sandra Ferrfs Derek Kelly Brigida Martino Emity Stather Independent Examiner RA. Pr, FCCA FaE, DChA W.H. Pri( Chartered Certif*d Accountsnts Railway Court, Doncaster DN4 5FB Bankers HSBC Bank plc High Street Rushden Northamptonshi NNIO ONP Solicltors Brabners Chaffe Street l Dale Street Lwerpool L2 2Et P&Je 2
NBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGusf 2023 The trusteos, who are also directors of the charlty for the purooses of the Companles Act 2006, present their rep)rt with the financtal ststements of the chanty for the yeèr ended 31st August 2023. The trustees have a(bpted the provislons of the Charits'es SORP {FRS 102)'Accounting arKI Reporting by Chartties". Reference and Administrative details Reference and lmIniStrative detalls ore shown in the sthedule of refe and admlnlstration Information cffl page 2 of the financial staternents. Trusta•s trustees wF¥) served the charlty durlng the 0d and as at the date (A thls rep)rt were as follows:_ Jan Oweill (thalrl Paul Cronln Ivlce Chabr & Hon Treasurer) Sue Wass (Company Secretsryl Anne Dawe5 Stephen Phi1Sp Harrison Chrls Hall Dr Sue Kay-FIowws Rachel Molyneux Tony Leaonard Mark Taybr srRUCTURE, GOVERNAPICE AND MANAGtMENT Governlng d0ment The Oryanisation is a chartsble company Ilmlted by guarantee, Incorporated on 30th July 1996 as arnended by Special resolutlon dated 14th March 1998, 24th February 2010 and nh Othjber 2011 and registered as a charlty on 4th Ottober 1996. The company was establlshed under a Memorandum of Assoclatlon whkh estsblished the objects and powers of the cheritsble COTppany and Is govemed under Its Articles of Assoclatton. In the event of the company being wouTrd up members are requlred to contrlbute an arnount not exeding £1. Recruftm•rt •nd appolntment of new trustees Recrultment of trustees Is by advertlslng by exISng Trustees, Members of the Naonal Management Commlttee and the wlder Rainbows famlly and frorn those with stratsgk eXrtiSe and exwrfents. Inductlon and tralnlng of n•w trugtees All TrllSt receive an Indurtlon programme whlch cons15t5 of meetln9s wlth the Chalr of Trustees, the NaOonal Dlrector and stsff at the Natlonal ReSlrCe Centre covering.." - duties of trustees,. familiarlty wlth the charity's Memorandum & Arfjcles and appropriate gUIdan from the Charlty Commiss10n; - background to the organlsatlon and Its development in Gwt BrStaln,' - the curyent ath"vitie5 of the charfty and how it is organlsed, Structu and stsffed, and the cuttent and projected finandal p)sltlon' - evaluation of the impact of Ralnbows materkils currently used in schooLs and other 5ettlngs. Rlsk manY4gement The trustees actively review the major risks whKh the charfty faw on a regular basis, Where appropriate, SYSten or pr(Kedures have tEen estsblished to mitwate the risks the charity faces and a fom1 risk reglsier has been established. Intemal control rFsks are mlnlmised by the iMeMentation of procedure5 for authorisation of all transartk)ns and projects. Procedures are in place to ensure compISan wrth health and safety of staff, volunteers, cllents and vlsltors and systems are in place to ensu that relevant check5 have been carried out on any persons working with children Ory•nls&tlonal stthrn The Board of Trustees manages the buslness of the Company and where necessary degate theSr sy)wers to cornm6ttee5 for specific ts*s to carried out. The Board of Trust meets regula to oversee the work of the Management Committee arKI Anan Committee who also meet regularfy with 5peclffc eMrS re5w)nslble for trainingi finance, fundraising and resources. There are a growing numter of knal geographical support groups responsSble to and supported by the National Director. Pwje 3
RAZNBOWS BEREAveMENT SIIPPORT GB REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST AUGUST 2023 Connected Parties The Company i5 a Conld party of RaintQAS US4 whKti Iws similar jeCtiVeS to ts Company. The Resource Centre of Raint0S Bw¥rTrt p[rt GB SUFf4ies sites vAth a range of materiaLs In C>eat Britsln. Oblectives and £tiviti¢s The prirnary aim Raintx)ws &w)rt GB is b) crffer suFy)rt for thildren. rwbe and aLJifs who have extErienced beieavement and h)s& We trainIj ba on ojrrent re5earth and govemment reCOmnndati to enable xhoob to structhred. devekwrtaIty appr¢¥ate peer gJPPK)rt interyents'ons for thihjren and young p8)p. Our am to the emob.onal trth. reskn and 1-beir0 rf ywng ha¥e eYpene8j signtficant loss and other adv ChlldtKxx1 Evi5 (ACE) and to to Cf<e fe Spa and to wovide Psychological First Akl. Psychol(wJi(al Fit Ahj are cha iry (T&its"rvJ a sw where can. • Feel s, wnrEcted to clhers, 13lm and hoFeful. • Hève (esS to social, physc31 and en(Y1 w)rL • Regain a sense of iv te"TrJ abte to Prlp ther1ts. We our aims and (tyctiNEs year to ensure rernin fcoJd fm wr stabj Our revlew tskes note ofthe Charity Commi10n gUthe on wblK aThJ relevarKe in the Ivjht of the COVID-19 pandemic. We agree a Strategic Plan a thre&r cyde set ourSee5 annual tar. We cary wt wr aims by wovhthng m1 tranltyj to to %lldY Founded in 1992, RaintM)ws BereaVet &Jpwt GB has W0VKl tsainiThJ io overl,500 xhooL£ In Ennd, Scodand, and wa5. We have byorw in pattretshi) th dfKers fr(xn a l¢xa authth in a 4Eofic kYoJ"ett tt) e5tablsh RAinbDWS training in fvir sttVJo. Our wsk)n is qufte for e thlkl arKI young in e in Great Britsin. grieiThJ a signifTh)t and often devaststing in their INes. tD IE aThl Rainbows Offevs HI quality trdining in kreavemart kGS LBsed on rwrth and offthl gubjelwS relatiw to bEreavemert and10s5 arKI the rrAe of J15 in 9JPFth"ffj Yng rn&1 health. 5fiC for knlitators and c¢y)r(fI3t5 of ts nb)S d)lty Orwing cont* and P[t for al rè>tw&J Annual CPD fv all Reglstered Directors {RD5) Rainbows pr(yJrdmmes wovxle an th)inaty safe spKe for d)iklren. yOg and alufG to guide them through a significant loss in their lfves iv IMpentirJ a structured, C)llY appropriate 5P)rt programme facilitrdted by trained staff. The padAnts me& in gn&l WFS for lyth to fourt weekty sessk)ns where they are suprx)rted to exprtss share their fe[r.
RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRUSTEES FOR ThE VtAR E14DED 31sr AUGusf 2023 Research and Evaluation al)out thè poslUv¢ Impact of Ralnbows A professional and independent sbJdy xross 93 sChIS In 2011, found strong evldence that Rainbows makes trernendous differen to children and young people who are grieving a significant Ir65. Participants wère ftsund to beneflt by havlng a tralned, tnJ#ed adult who fadlrtates kEer group worf( In a safe, comrnunlty settyng. A un4ue feature of the Rainbows wograrnme is that the participants are supported by specifically trained memr5 of their own communlty I schod. This offers the p0555bllity of on-going SUPPOrt after the programme has finish&l a demonstrates the sch(KJl's continued support and comrnitrnent to those who have experienced a significant loss in their Our Internal evaluation5 and feedback from children and young people, familles and schools in 2019 indicate we are havlng a very posIte impacL 91% of young people of all ages who have partldpated In the Ralnbows told us It was helpful. Parents and carers C(515nt1Y spoke of the p0sve Impact, and all sald fry would recommend the prograrnrne to other families. School staff ptsrted that significant presS was made in the develoFYnent of personal skllls such as self-esteem, confidence, empathy, communlcauon skills, soa3J Interaction and anger management. Staff also reported an Incwse In yourrtJ peoples, academk rformae and classroom partklpatlon. ocumeiit5J. Volunteers The Company is pardally flrfkndent on the use of volunteers to asslst In provldlng the tralnlng to sch(M)Is. The tralnlw of ltr volurnteers Is provlded by Ralnt%)ws GB, ACHIEVEMENTS AND PERFORMANCE The work of Rainbows BereaVennt Supp)rt G8 conUnues to be consollded In scho)Is that have fad14tatsd the programmes for many years,. feedback from chSldren, young people, thelr parents and car5, and siaff In sd1$ Ls always extremely positlve. However, many schcK)Is report very slgnlflcant negative Impacts relating to fundbng Issues, wlth the need some ca5e5 for staff redundancles. Desplte these difficl)es we are plead to report an increase In the number of new sch¢)Jls reglstere(l and tralned during the period covered in thLs report. Tralnlng took pla In 63 new schools whlch Indlcates a 23% increase. The Charlty Is grateful to all se commltted IndI{lua15 at nattonal, lonal and local leveLs who do so much to asslst the development of Ralnbows Bereavement Support G6 and therefore asslst chlldren and young people gTievSng slgnificant and often devaswng bss In their lives. Achievements The trustees approved a Three-year Strategic Development Han (2021-2024) coverlng flve dl%xete areas for the further con501idation and development of OUT work.. Govemance Finance Managernent Profile Evaluation, Research and Development Copies of the Strategic Development Plan for 2021 - 2024 may be obtained from our Natio1 Dlrector ,Sharon Mella Craven at btco SPECIFIC PLANS FOR 2022-2023 ke many Charits we have felt the ongolng Impxt of the finarKial conditions in Great Brftain and the.cost of liwng crisis. This has afferted our ability to rnise funds thrnh donati)5. ContlnL¢ing funding issues In education have also had a negative impaLt Page 5
RAINBOWS BEREAVEMENT SUPPORT GB REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST AUGUST 2023 fjovernanc• Agree pro55 for archivirrfJ of all electronic data- Achieved, Microsoft 365 now used for storage of all dectronic data . Appolnt new tru5tee- Aclii?i(p.d, Mark Taor appointed Agree new pr(Ke55 for emoyee annual rew_ K.,, lili b )Lli process agreed and undertaken for all employees Skllls audit of trustee5- Ai, 11- .11, Letter of InvItaOn submltted to number of dlfferent organisations. . Revlew earLK)n footprfnt- Ongoing, Inlual report comFleted, to go on our webs . Revth Sucte5slon annIng - Ongoir¥J Managem•nt Revlew logo and strap Ilne- Ongolngi work In place wlth webslte deslgner Project to promote sales of Journals - Ongoing Development of Management Committee its Roles- Achieved, new chalr and vlce chalr agreed Fln•nc• and FundrnlsSng • Project wlth Academy Trusts (MATS) regarding funding for schoc4s- Oryoing with 5pedflc project worf( In the North East Region • Prolert to intrease funding achleved vla direct deblt. Ongolng SubmSt kn'd for fundlng for development roles In Southern reglon - &'d submltted but unsuccessfijl Revlew our finandaVopwatln9 m(*l- Ongolng, meedngs held wlth stakeholders and partrers Profi Develop uthern reglon- RD meeng$ - rit lili'vilI . Develop reciwocal sign p05ting on website wlth other charib'es- Ongolng Explordtion of part time post marketing and media role - IlLITriL'ved- not seen as priorfty after dIScLOn Set Yargets" for new sites and Retraining Develop plans to re-lnlroduce Rainbows to Scotland - Achiewi{I, Rainbows now actSve In Scodand lvaluatlon, Re%•arch and Development Develop and deliver training on for RD5- Arhipitrpd, trnlnlrg Iered at annual CPD event Develop ongolng data and syn@s of relevant researthi govt documents etc whkh support Ralntr)wsGB- ,1, now on our website Review and develop our intemal evaluatlon pro$$ for the lrnpact of Raintows- Achievd, new process agreed th anS for 10t study
REPORT OF THE TRusfEES FOR THE YEAR EMDED 31ST AUGUST 2023 Trnnsacdons and Nn•n¢i•l Pqtion The operatlng defidt for the year vrds £28.273 (2022- thfiat £7,014). The ddKIt Is Mt ure(thd and Is very dose to the bu¢SJet deftit fOrast The trustees conts.nue to I1¥ th2 rrUIt fina14 stiOn of the charty. Charity's funds have bew 9JcCesIty apFdied to wowde SUFP)rt aThJ assIstar to WXbrvJ pwpk and adults who have lost a dose relative or h)ved ce throLwJh death, thM)rce or other •Jverse arcurthrKe. It is the pxjly of the tharity to moiniain unres1rirt fuThJs not CMittj (Y invetsj in taThJible fixèj assets or strk of publlcafjons (whlch are t•Jth Integrdl aTrJ Thjt realisatle). to a whth uat¢s to 9 nnths. unrestrfcted expenditure Sn order to provlde gjffldent cashfl(M for the d)artys waU(ns, arn1 Its contrthl (A)Ibyaon5 to Prlnclpal fundlng sourc The prlncipal fvnding sources the charlty are frcTh sale of matrrfaL%,' tralnlrKJ fees from schoots and o institutiorts,. donations from Insbtirte of L&T of l•acy irKliwthJa15 through a Var of hJndrnLsing acbvitles and by monthty stsnding ¢xders. PLANS FOR FUTURE PERIODS Trusiees Cont+n to rwrously waluate arvj nv)nllLV Jll oralbnal acvvlties wthln the tharlty to 9J the nTr)St effective and efficient Oryanisatial therth engJriTrJ the mc6t k>)stive tsutc. Supk>yYrrfJ the work of tr charSty In ts regbxs ar#J In tre 1,500+ traln&l and reglstered, Is ahyays an exlremety Imp)rtant dirn¢ of Jr anrwal pknnlw espeoalty in ne•fy aPed r4Ms. Tralning In bereavement aThl Ic6s for rw memters of staff and In paClar for to kadershlp ro In registered schools is essentkil arJ is offered regularly. Cm4JTh'ng effedwe a)mTThJnKatson is uuoal. AJ plan5 and tsrgets relate dlreclty to the fiNE seLjJC kn our Th[ye Strate9K Dert pkn. SPECIFIC PLANS FOR 2023-2023 (septem110 Aiigust) tsr¥•Tht Governance 4pFolnt Chaor App)lrt Treasurer App)irt PAlmn)istrator for MItrcLwft 365 Emw MNJfJsoft 365 sofvwe for all electronlc dala 4)polnt rW tru*ee Review Patron role Revlew (ark fwtynt
REPORT OF THE TRUSTEES FOR THE YEAR EMDED 31ST AUGusf 2023 Management ApFoint Regh)nal &Trer for ScrAl•Yl Orn bank &tourt for Scoknj and tiverFo Appoint vice Cha to NMC Esiab115h sub committee to devd(y fW6AI kyJ) arK1 str4) line De[Thent ofTOR in relation to MaroJement Commtt Devek)p nKMleL£ F1$rator C(thinatrJr SU1¥ mentoriThJ (Work[6 CPD) Hnanc• and FundAi•ng Proj¥t wrth MATS in North Eas¢ East Mkjknts arnl HuthTee5 Estsblish swft to increase via dIrt lt Estsbltsh and eydluate use of Xero Profile Develop reaprcol SJnFgJrvj on lte Mth otrr d*ri Dek1P use ofour ktyo by sth(ds arKI ots communibes Increase nuMtr of RD5 Increase numter of rW sites Evaluat10 Rrch and Development Deliver traini aD for all RDS EsWli5h revant 9)vemment research ¢knffints cw wtt)e and Ukxdate this annual Cornplete a1 evBluate our irtemal uatic ImpOf RaÈrknws Survey v41 RDS re their rde and thlis
IIAINBOWS BEREAVEMEKr suppoKr GB REPORT OF THE TRLisfEES RESPOMSIBILMES OF ThE TRiISTEES The trusts are also dlrert(xs L Rairknws Suwxyt Gr&it Briiain for the wr[Se5 of company lawl are responsit4e for prqwring the TrLLStee5 Annual Re arKI finala1 ststemwts in ran wth apthble law and uned Kingdom kcountin9 {United GerheTrlty knepbj ACJntitvJ P). Company law requi5 the trustees to prepare finaal statements for eath finarthl year whjch glve a true and fair view of the stste of affairs of Charitsb company and of the irKomw rEs<KJrwfj ano aFw1ca¢ of resour5, Induding the Income and exndire. of the Charitse company for that FWi(Kl. In weparing these finanoal $tstemts, the trSteeS are required to: Selt stJttatAe acoxmtirrtj lIoeS aThJ then appty tn cortste. observe the rnetjd$ and prlnapks In ts char )RP. make Igernents and estsm&es thjt are rea5aLle prlm1. stste whether appllcoble UK kcouniirKJ have beffi fdbvJ. gJWt to any material deparbJres dlscl(wt explained In the finaal statemgts.. prepare the fironcial statements cm goirvJ corKwn LN15Ls (lesS Inapprokylate to presume that the Charitab company will continue in cwatton. The trustees are responslbk for keeKlrg proper aco)Lmtsry that d)Se wth reaxnatAe acojw at any tlme the finan¢lal of the chariiaLle company enth tD er6ure that the finanaal statements o)mply wth the Companles kt 2006. The trustees ale Iso res[(1b for saf¥Juardlrg the assets of the tharItae company and hen for taknrrfj reoscrfHt4e steps for the ye*éntlon and detecti( fral and other IrTegukrld This rert ha5 LEen prepared In Kcordano ¥eckil of Part 15 of the cryans 2006 retstlng to small companies. OM BEHALF OF THE OOARD: Jan O'Neill 15th Marth 2024
INDEPENDE1 EXAMINER'S REPORTTO ThE TRiISfEES OF RAINBOWS BEREAVEMV4T SUPPORT GB I report to the charity trustees on my examination of the Kcounts ( the Company for the year a)d& 31st August 2023. As the charitys trustees land its dIrert0 for the cimnpany k3w) y(xJ are reSp61e for Fyeparntyon of the accounts in cordan with the Nuiramts ofthe CJ)mpanits P£t 2( 2006 tw). Hawng satisfied mysew that the XCots of the Company are requirèy to be auditEd under Part 16 of the 20( Att and are eliglt4e for independent examination, I rert in res of my exarninatK)n (rf your chanvs wjunts as carried Olrt under Section 145 of the Charlts kt 2011 fthe 2011 P£f). In carrying wt my nina"r I havè fdlOW the tA'recti(rn giv ty the Charity Commssion under seCn 145(5Hbl of the 2011 f4 Independent Examinerfs slatement I have cornpleted my examination. I cOnfiTr that mattd5 have a)me to my atttt in eonwjion the examinats'on gMn9 me caLtse to t4ve'. accounting records were not kew in rwct ofthe comp as wuwed sectth 386 ofthe 2006 Art,. or the ¥counts th) not accord with t1 r(ts. ( the &counts do not comth with the xcwnbng Ulr of 396 of the 21))6 Act othw tha) any requirement that the a£[nts give a true and fair view whKh is a maLter consKleral as part of independent examinat)n,' or the accounts have not been PTepared in accordarKe the mettKts and Pri[e5 of the Statement of Recommended Practice for accwntt"tvJ and [Xm.ng by dwritres lapplicab to Charity preparing thelr accounts in )rdan wih the fiw)ckil RepJrbNJ Standard apF4icat4e in the UK atvj RepublK of LrelarKI {FRS102}. be drawn in thi5 )rt iri (thr to enable a untsan(fmg of tt* awounts tD frE reth. RA. Prior. FCC4 FCIE, tthA WHPrior a)arteretJ Certified Accountants Raihmay Court Doncaster DN4 5FB Date.. IP Maffh 2024 P¥Je io
RAINBOWS BEREAVEMENf SUPPORT GB sTATEMETr OF FINANaAL ACtivrTIES FOR THE YEAR ENDED 31sr AUGUST 2023 2023 Unrestrfcted funds 2022 Totsl fvnds Note5 Income Donatlon$ Voluntary income 14,737 28,519 Investmont Income Charitable Artlvltles.. Publlcatlons and tralnlng 46,173 44,846 Totsl Income 60,910 73,366 Expendlturn Charltable activities Publicallons and trnIng 89,183 80,380 Tot•1 Expendltsr• 89,183 80,380 NEf INCOMEI(EXPEMDIfuRE) {28,273) 17,014) RECONCILIATION OF FUNDS Total funds brought forward 119,507 126,521 TOTAL FUNDS CARRIED FORWARD IL9 507 The results for the year derive from conUnulng athwtles and there are no 1n5 or losses other than those shown above. These notes fomi part of these financial statements Page 11
BALANCE SHEEr AT 31sr AUGUST 2023 2023 2022 Total fvnds fvnds FIXED ASSErs Tangle assets CURREprr ASSErs stocks Debt5 Cash at bank and In hand 33,533 1,921 31,256 8,012 101309 128,826 CREDrroRS Mounts falllng due withkn one ye¥ (11,075) (9,319} NET CURRENT ASSETS 119 507 TOTAL ASSETS LESS CURRENT UABILrn£S 91,134 119.507 NEf Asstrs 119 507 FUNDS Unre5trfLted fvnds li 119 507 TOTAL FUNDS 119507 The chartsbk cornpany Ls title to exemFknI frcmn urKltr seJYJC 477 of tr Cunpanks Prt 2CI]6 for the year ended 31st August 2023. The rnemters have Thjt requlr•J the charStable cornpany to obtsin an audit of b flnathi #atements for the year ended 31st August 2023 In accordance wth Sectk)n 476 of the Conwies P£t 2C¥)6. The trust acnowledge re$rt411tteS for:_ (a} ensurfng that the ¢haritst4e company keeps aCcntIng rectyts ljwt COmY with tions 386 and 387 of the Companits Act 2006; and (b) preparirrfj fina?1 staternts whth gINE a true a)J falr view crf the state of affairs of the CharItae cornpany as at the et1 of each finardI year and d ts Sur[ iy defiot for eh finanoal year Sn accordance with the requlrements d Secu0r 394 aThJ 39S and whKh otlwJwise compty ¥th Ihe wudments the Compan5 Att 2IN)6 relatiThJ to finarKial staiements, so far as aptable to the dKIritsb company. These fmanckal statets W been prepared li ac£(¥da with *tat4e to thaTb cclnpanies subject to the small CoMpae$ regme. The finanaal statenw5 were aFyr(Ned by the &wd of TrLStce5 15th Mawth 2024 and wtre 9gn&l on Its behalf by: o'he//l J. O'Neill P. Cronln Page 12
RAINBOWS BEREAVEMENT SUPPORT GB NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31ST AUGU 2023 ACCOUNTING POLICIES A¢countiny convention The finanaal statements of the charltable company have been prepared In accordante with the Charities SORP IFRS 102) 'Accounting and Reporbng by Charities '. Statement of RecomnEnded Practice arplicable to charities prerIng their aecounts in accordan with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS102)(effeci(ve January 20191", nanCIal RepJrj Stsndard 102 Yhe Flnèndal Rewrtlng Standard apItable in the UK and Republic of Ireland. and the Conyanies Act 2006. The flnanclal ststements have txen prepar&l under the hlstodcal cost convention. Incom• All income is recognlsed in the Statement of Flnanclal ActiVe$ On the drIty has enefflent tt> the funds and the amount can be qnfied wth reasonalje aUraLy. EXpendItre Uabilities are recognlsed as expendthre as soon as there Is a legal or construct6ve obIlgaOn MmIttIng the charity to that expenditure, It is probable that a transfer of economlc trtnefits wlll be required In seiuement and the amount of the obligation can be measured lIablY. Expenditu is accounted for on an accruals basis and has been das51fled under headbngs that a9998 all cost related lo the cakgory. Where costs cannot be dlreclly attrlbuled to ParCUlar headlngs they have been allocated to actlvltyes on a basls conslstent wSth the use of re9)Ur$. Tanglble flxed agsets Fixed assets at a cost of In excess of £1,000 are capltsllsed. Deprechion Is pded at the folk)wOng annual rates In order to write off each asset over Its esdmated useful Ilfe. Equipment- over 4 years Stocks Stocks are valued at the lower of cost and net realls)le value, after maklng due allance for obsoth and slow movlng Items. Taxatlon The charity is exempt from corWra0n trx on its Charitse actwlb"es, Fund •c¢ountlng Unrestncted funds can be used In accordan wlth the charftsble oblectbves at the dtscretton ol the trustees. Designated funds a unrestrlrted funds earmaed by the trustees for a parucular purpose. Restdcted fijnds can onty be used for partlcular restrfcted purFoses wlthln the objects of the charfty. Re9ctIonS arlse when speclfled by the donor or when funds are ralsed for partbcular restrlcted pu. Further explanaOn of the natsjre and purpose of each fund b Induded in the note5 to the finanoal statements. Hlrn purchase and l•islng comfftltments Rentsls pakl under operatlng leases are charged to the ststement of flnanclal acte$ on a 5tralght Ilne basls over the Feri¢)d of the lease. Penslon costg and other post-retirement b•nellts The charbtable company operates a deflned contributlon pension scheme. The assets of the scheme are held separately from those of t charity. Contributions payable to the charitsble companys pension scheme are charged to the Statement of Financyal Activitles in the peri(x1 to whlch they relate. VOLUNTARY INCOME 2023 2022 Donations (including Gift Tax reCoVerae) t*)naUon from 51sters of Mer 11,737 25,519 Page 13
RAINBOWS BEREAVEMEKr suppoirr GB NOTES TO THE FINANCIAL ATEmENTs - CONTINUED FOR THE YEAR ENDED 31sr AUGusf 2023 INVESTMENT INCOME 2023 2022 Bank interest receivable NEf INCOMING RESOURCES Net resour are stated after Charn9.. 2023 2022 Other operating leases TRLisfEES' REMUNERATION AND BENEFITS Travel expenses of £121 were relmbursed to one trustee durlng the year eIed 311t August 202312022 . £421. No remuneration or other expenses has been paid to trustees. STAFF cosrs 2023 2022 Salarles Nyrnber of staff No emph)yee receJved remuneratyon of rn0 than £60,000 durfng the year12022- None) Page 14
RAINBOWS BEREAVEMENT SUPPORT GB NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31ST AUGusf 2023 TANGIBLE FIXED ASSErs Equlpment COST At 1st Septemter 2022 and 31st A(NJust 2023 DEPRECIATION At 1st SeptemteT 2022 Charge for year 17,996 Al 31# August 2023 MET BOOK VALUE At 31st Augusi 2023 At 31st August 2022 DEBTORS: AMOUNTS FALLING DUE wmiIN OME YEAR 2023 2022 Trade debtots Gift Aid Tax debtor VAT Debtor Prepayments 908 742 5,872 1,431 271 225 CREDrroRS: AMOUlffs FALLING DUE wrrHIN ONE YEAR 2023 2022 Trade Credltors VAT Credltor Accrua15 7,967 6,400 11,075 9,319 Page IS
NOTES TO THE FINANCIAL STATEMEpirs- coitriNUED FOR THE YEAR ENDED 31ST AUG 2023 10. RELATED PARTY TRANSAcfioNS The Company is uThJer the control c the tnjste ii. MOVEMENT IN FUNDS mov¢nnt In funds At 1.9.22 At 31.8.23 General fund RUrce Ewek)kent Furyl 40,921 47000 (21507) 18,414 47000 tsignated Funds:. Ralnbow5 North West Rainbows Scotland Ralnbows South Yorkshke Rainbows West Yorkshire Rainbows Humberifees RJlnbows North East Rabnbows South West Ralntrjws East Midlands 091 1787 5,971 4,394 526 4,441 1,366 L210 (1,574) 6,517 2,787 5,434 4A33 (537) {IM80) 116 {1,190) (1,140) 4.557 176 70 TOTAL FUNDS 119,507 (28,273) 9&234 Net moveDRnt In fiffs, I[Kk In the ab)NE r as fc4M: General fund Resour C1¢¢)nt 54,961 (74,168) (3.300) Designated funds:_ Raintr North West Rabnbows Scodand RntI]WS &)uth Yorshlre Ralntrfjws West YorkshSre RaIn)S Humirffees RainLx)ws Noth East RaintM)ws South West Raint¥)ws East MidlaThts 1928 (4,802) 31x1 (1419) 500 39 (3,030) (2,434) (1,190) (1,140) I,sso 950 TOTAL FUNDS The Re9)}rS Developm1 reprts fund5 thsgrwtei1 by the Tn&ees tt> be used to finarte stc(k and the The fund5 hdd for each Raintthys Regk)n, whibt remair#ng unre5bKted, have been desFgnated for U in of the &blshed regions ftjr the same chankNe purFX)ses a% Ihe Genernl but in that bolty. 16
DEfAILED STATEMEKf OF FINAIICIAL ACTivmES FOR THE YEAR ENDEO 31sr AUGiisf 2023 2023 2022 INCOME Voluntsry Income Don&ty'ons 14,737 28,519 Inve5tmnt Income Bank interest rereivable Income from ¢harltsbh acllvltles pUtIorS and tralnlng 46,173 44,846 Totsl Incom• EXPENDMIRE Charltabk a¢tl¥ltl¢• Salar5 Penslon eontributtons Site fee5 PuNication costs Repalrs, rnalntenan & deanlrwj Travel ex4)enses Insuran Rent R¢)om Hlre Prernlse5 0)sts- Heat & LWL & Water etc Advertising & Badges other cc6ts Telethone Tralning and confeonces PrInng, stAticery & costs Bank Charge5 Payroll lees Independert ExamInS fees kayjntsiy Other Professlcffial fee5- Perskn c17rylAutEnffjlment 39,242 129 1,950 24,437 1,549 1056 439 36,801 123 1,550 22,912 1,581 401 6,OC(J 28 12,250} 1,339 456 1,403 161 5,601 1,235 1,125 1,119 1706 199S 570 1,072 1,945 ziso Total Ewndlture Net (ExpeFKlliure) Page 17