Wandsworth Bereavement Service Trustees Annual Report and Unaudited Financial Statements Year ended 31 March 2025
Charity registation - 1074904
Company number - 03628933
Year ended 31 March 2025
Wandsworth Bereavement Service Annual report and financial statements
Contents
| Contents | |
|---|---|
| Reference and administrative details | 4 |
| Chair’s report | 5 |
| Director’s report | 6 |
| Trustees’ annual report | 8 |
| Aims and objectives | 8 |
| What we did last year | 8 |
| Looking ahead | 10 |
| Financial review | 11 |
| Structure, governance and management | 11 |
| Statement of Board of Trustees’ responsibilities | 12 |
| Independent examiner’s report | 14 |
| Statement of fnancial activities | 16 |
| Balance sheet | 17 |
| Notes to the fnancial statements | 18 |
Charity number 1074904 Company number 03628933
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Wandsworth Bereavement Service Annual report and financial statements
Year ended 31 March 2025
Reference and administrative details
Charity number
1074904
Company number
03628933
Registered offce
192 Lavender Hill London SW11 5TQ
Trustees
Robert Alexander Stephen Balogh Chairman Dr Samantha Cobb Prof. Colin Feltham Bernard Randall
Service Director / CEO (from 1 April 2025)
Tristan Tutt
Independent examiners
Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU
Principal bankers
Metro Bank Ltd. 4-8 St John’s Rd London SW11 1PN
Charity number 1074904 Company number 03628933
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Wandsworth Bereavement Service Annual report and financial statements
Chair’s report
I am delighted to present this Annual Report and Accounts on behalf of the Board of Trustees.
This year’s report demonstrates successful execution of the Charity’s multi-year turn-round plan begun on the watch of my predecessor and his Director, and continued since then under the inspired leadership of Tristan Tutt and his dedicated team of administrators, service leaders, clinical experts and, of course, our large and evolving group of counsellors. My thanks, first and foremost, go to all of you who play a part in the day-to-day service with such dedication and professionalism. I wish to note that the Trustees were delighted to promote Tristan to the role of Chief Executive Officer on 1st April 2025, recognising the fully expanded responsibilities he had by then taken on.
Whilst there had been strong improvements during the previous year, this year began with the overall financial picture still in somewhat perilous state, with reserves close to fully depleted and leaving little room for manoeuvre. However, the hard decisions taken during that year on staffing and other costs were starting to show quarter-on-quarter improvements and we began the year confident that we would start to see a modest surplus. Added to this, we were experiencing considerable success in the securing of grants and other sources of funding. This break-even duly happened part-way through the year and, by the close of the year, overall reserves had nearly tripled. Whilst still below the current target for minimum reserve levels, a positive direction of travel had been well and truly set and due financial resilience should be close to being fully restored by the end of this coming year if we stay on track.
These improvements have been achieved without any compromise to service quality and capacity, once more testimony to all those working at the front line and in support. Furthermore, as the Director’s Report shows below, there have been enhancements both to the core service and indeed the introduction alongside it of additional services such as the Community Trauma Support Service. As regards CTSS, we are proud of the strong working partnership that we have developed with Wandsworth Council in establishing and operating this path-breaking service, which has attracted active interest from other London boroughs and beyond. Whilst obviously giving full attention to our core bereavement counselling service on the traditional one-onone multi-session model, we will continue with value-adding supplementary services and innovative ways of helping the people and communities of Wandsworth. I commend a close read of the following sections that describe these in more detail.
It falls to me to add to my list of thanks. To the NHS South West London ICB for continued core funding during the year in the third year of a three-year settlement. To all those grant-making bodies and other funders who have shown their generosity during the year, showing confidence in WBS in doing so. To our long-standing Independent Examiner for their support and professional advice on the preparation of these accounts. Finally, to my fellow Trustees for their active participation in the life and work of the service, particularly in respect of their background clinical advice and oversight.
In closing, despite the financial challenges we have had to continue addressing, WBS is strongly placed to continue playing its vital part in the community of Wandsworth, working with partner organisations to maximise its reach and effectiveness. I look forward to seeing how our plans for the service unfold in the coming year and beyond.
STEPHEN BALOGH
CHAIR OF TRUSTEES
Charity number 1074904 Company number 03628933
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Wandsworth Bereavement Service Annual report and financial statements
Year ended 31 March 2025
Director’s report
The financial year 2024/25 has been a year of quiet resilience and meaningful progress for Wandsworth Bereavement Service (WBS). Building on the strong foundations laid in recent years, we have continued to deepen our impact within the community, while adapting to the evolving landscape of mental health and bereavement support. This has included refining the quality and responsiveness of our services, expanding our reach through collaborative partnerships, and embracing innovative approaches to how we work.
The strength of our work is perhaps best reflected in the experiences and outcomes of those who use our service. This year, a remarkable majority of clients reported improvements in their wellbeing: 77% felt better able to manage or return to work following their sessions, 75% visited their GP less frequently, and 97% said they would recommend WBS to others. These figures affirm both the therapeutic value of our approach and our contribution to easing pressure on the wider healthcare system. This year also marked the first full cycle of assessing clients using the Warwick-Edinburgh Mental Well-Being Scale (WEMWBS) at both the beginning and end of their counselling journey. The results have provided us with vital insights. Clients began with an average score of 37.18 and ended with an average of 42.66, demonstrating a significant +5.49 point improvement. According to the University of Warwick, an increase of three or more points is considered a meaningful change in wellbeing, making this data especially encouraging and affirming of the work we do.
Operationally, WBS has made significant strides in improving accessibility and efficiency. Average waiting times have been reduced to 3 to 6 months, a considerable improvement from the twelve-month delays experienced in previous years. These gains have been made possible by integrating new assessment tools, streamlining service pathways, and thanks to the continued commitment of our dedicated clinical team and admin staff. Demand for our core bereavement services has remained steady, with 481 adult and 50 children’s referrals received over the year. These referrals came through a broad range of sources, including GPs, self-referrals, healthcare professionals, local services, and partner charities, underscoring the strong reputation WBS holds across the borough and beyond.
WBS has also continued to offer group support sessions as an important interim resource for clients awaiting individual therapy. Funded by the National Lottery and the Miles Trust, these sessions provided connection, validation, and a sense of belonging for those at a vulnerable point in their lives. Over the year, ten group sessions were delivered, with 148 attendances from 106 individual clients, each one benefiting from the experienced facilitation, shared space and mutual support these groups offer.
A key development this year has been the launch and progression of the Community Trauma Support Service (CTSS), separately commissioned by Wandsworth Council’s Serious Violence Team as a stand-alone service, making full use of our clinical expertise. Initially piloted in late 2023, this important new strand of our work provides dedicated support to individuals and families affected by murder or manslaughter. The CTSS combines trauma therapy, bereavement counselling, and community-based initiatives, and adds a new dimension to our practice. In March 2025, we were proud to secure a second-year contract to continue delivering this service into the next financial year, a reflection of both its effectiveness and the growing need for trauma-informed support in the borough.
Our work with children and young people has also seen continued growth. We delivered a significant number of art and play therapy sessions, supported children through complex grief, and worked closely with schools and statutory bodies to ensure the needs of our young clients were met with sensitivity and care. Once again, we delivered bereavement training to school staff, including at Harris Academy, further extending our reach and impact. Helping educators feel confident in supporting bereaved pupils and promoting emotional safety in school settings is fast becoming a vital part of our approach. In addition, we launched a Children’s Art Club, funded by the Wandsworth Community Trust, delivering six creative sessions for children on the waiting list, with more planned in the year ahead.
August 2024 saw the refurbishment of our children’s service spaces at our 192 Lavender Hill office for the first time in many years. With support from the Miles Trust, we updated furniture, toys, books, and materials to create warm and well-equipped rooms that promote effective therapeutic work. Shortly afterward, in September, we unveiled our “Wall of Remembrance” in the entrance area of our building, a beautiful and moving piece created with the skill and care of one of our Children’s Art Therapists. This interactive artwork invites clients to place a picture of a loved one on the tree, creating a communal space for reflection and remembrance. It is already proving to be a deeply meaningful part of our environment.
We were also grateful to the team from GoodGym, who gave their time and energy at the end of the financial
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year to help redecorate our consulting rooms outside of service hours. Their contribution helped us refresh our environment in a way that respected the needs of clients and supported the dignity of our spaces.
Our longstanding partnerships with training institutions continued to be an essential part of how we deliver our services. Students from respected organisations such as the University of Roehampton, Metanoia Institute, Regents University London, and The Minster Centre once again chose WBS for their two-year clinical placements. This year, we hosted 39 placement students who contributed energy, skill, and care to both our adult and children’s services. These relationships remain mutually beneficial, enriching the experience of trainees while expanding our capacity to meet growing demand.
Financially, WBS remains on a path of cautious recovery and sustainable growth albeit that regrettably we did have to reduce our staff capacity through redundancy in the early part of the year. Continued funding from the NHS ICB, albeit significantly eroded in real terms since the last increase a number of years ago, has supported the delivery of our core services, whilst additional grants (in alphabetical order) from Albert Hunt Trust, Enable Crematorium Management, Miles Trust, North-East Surrey Crematorium, Schreier Foundation, Wandsworth Community Trust Fund, Wandsworth Grant Fund, and the Wimbledon Foundation have enabled us to continue improving and expanding our work. Financial diligence remains a guiding principle as we navigate this period of renewal and plan for the future.
As we look ahead, our commitment to making bereavement support more accessible, especially to underserved and marginalised communities, remains at the heart of our mission. We aim to build on the successes of this year by further reducing waiting times, growing our children’s service, deepening our trauma-informed practice, and embedding our support models more fully into the borough’s wellbeing infrastructure. The dedication of our staff, the energy of our volunteers and students, and the unwavering and generous support of our funders and commissioners give us every reason to approach the year ahead with hope and confidence.
In summary, 2024/25 has been a year of meaningful consolidation and quiet strength. WBS continues to evolve in response to the needs of the community it serves whilst remaining true to its original vision. Our mission, to ensure that no one in Wandsworth goes through bereavement alone, remains as vital and urgent as ever.
TRISTAN TUTT
SERVICE DIRECTOR
Charity number 1074904 Company number 03628933
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Wandsworth Bereavement Service Annual report and financial statements
Year ended 31 March 2025
Trustees’ annual report
The Board of Trustees, who are also directors of the Charity for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of Wandsworth Bereavement Service for the year ended 31 March 2025.
The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of 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 (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.
Aims and objectives
The objects of Wandsworth Bereavement Service (WBS) are to relieve persons in the London Borough of Wandsworth who are in need after suffering from bereavement or loss, or due to terminal illness, by the provision of a counselling and supportive service for such persons and to the dissemination of specialist knowledge and skills associated with bereavement loss.
The trustees have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s objectives and activities, and when planning the activities outlined in this report.
What we did last year
Our work in numbers
----- Start of picture text -----
Our numbers FY 24/25 Adults Children
All referrals 481 50
Total number of full assessments 247 41
Number of ongoing sessions total 2,523 171
Total Sessions provided 2,770 212
----- End of picture text -----
Client survey feedback
Bereavement counselling does not just help our clients to reconcile themselves with the loss of a loved one, it also helps them to rebuild their lives around their loss. After bereavement counselling, we surveyed our clients - this is what they said:
The impact of bereavement counselling
In the following figures from the consolidated survey results, the percentages represent the proportion of clients who ‘agreed’ or ‘strongly agreed’ with these statements (change from previous year in brackets):
----- Start of picture text -----
OUR CLIENT’S SAID THEY….. FY 24/25 FY 23/24 CHANGE
felt happier and more at ease with themselves 89% 84% 5%
they felt more in control of their life again 83% 62% 21%
were starting to enjoy their relationships with family
86% 67% 19%
and friends again
felt more confident in themselves again 88% 63% 25%
----- End of picture text -----
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----- Start of picture text -----
OUR CLIENT’S SAID THEY….. FY 24/25 FY 23/24 CHANGE
were starting to enjoy life again 80% 63% 17%
were better able to manage at work/have returned
77% 78% -1%
to work
have visited their doctor less frequently 75% 82% -7%
----- End of picture text -----
The quality of WBS bereavement counselling
----- Start of picture text -----
WHAT CLIENTS SAID ABOUT THE QUALITY OF FY 24/25 FY 23/24 CHANGE
SERVICE
their counsellor respected and enabled them to
100% 100% 0%
express their thoughts and feelings
they would suggest WBS to someone else who had
97% 95% 2%
a bereavement
initial contact with WBS was helpful and efficient 92% 90% 2%
and the information given was helpful
they felt understood by their counsellor and that
their counsellor helped them to understand their 92% 96% -4%
feelings better
that their counselling had helped them 95% 95% 0%
----- End of picture text -----
Our bereavement counselling service continues to provide vital support to the community, with this year’s outcomes demonstrating even stronger positive impact. In 2024/25, 83% of our clients reported that they “felt more in control of their life again,” a significant 21% increase from the previous year (FY23/24). Additionally, 88% of clients shared that they “felt more confident in themselves again,” marking an impressive 25% improvement. Client satisfaction also remained exceptionally high, with 97% saying they would recommend Wandsworth Bereavement Service to someone else who had been bereaved, an uplift from 95% in FY23/24.
These results highlight the crucial role Wandsworth Bereavement Service plays in helping individuals rebuild emotional resilience and regain stability in their daily lives. By supporting clients in managing their wellbeing more effectively, our service continues to reduce reliance on GP appointments and wider primary care services. This not only eases pressure on already stretched NHS resources but also reinforces the long-term value of accessible, community-based bereavement support.
The Warwick-Edinburgh Mental Well-Being Scale
----- Start of picture text -----
12 FACE TO FACE SESSIONS AVERAGE WEMWBS POINTS CHANGE
Client’s starting score 37.18
Client’s finishing score 42.66 +5.49
SUPPORT GROUP MEETINGS (SGM) AVERAGE WEMWBS POINTS CHANGE
Client’s starting score 35.00
Client’s finishing score 41.09 +6.09
----- End of picture text -----
According to the University of Warwick, a change of 3 or more points on the WEMWBS (Warwick-Edinburgh Mental Well-Being Scale) is generally considered a significant and meaningful change in an individual’s mental wellbeing. This applies to both individual and population-level changes. This is based on studies evaluating the scale’s responsiveness to change both at the population and individual levels.
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What our clients have said about us...
The service was great! My counsellor was amazing. Thank you for your support! Thank for being there! The most fantastic service. My therapist was nothing short of a godsend for me. Thank you for this wonderful humane service. I think this service is invaluable. The service does not need to improve on anything. I don’t feel this service could be improved as its excellent, very very good! My therapist saved me and helped me understand me grief and feelings.
Looking ahead
As we move into the 2025/26 financial year, WBS remains deeply committed to its core service of providing safe, therapeutic, and impactful counselling sessions to the residents of Wandsworth. Building on the solid foundation laid in recent years, we are determined to enhance the reach and responsiveness of our service, continually striving to improve access and reduce waiting times, currently at 3 to 6 months, so that we can offer timely support to all who seek it.
Our service is delivered with exceptional value, at an average cost of just £34.20 per individual counselling session, which represents less than half the market rate. This not only speaks to our operational efficiency but underscores our commitment to making high quality care accessible to all. We continue to attract talented and high-achieving counselling trainees, maintaining the high standards of therapeutic excellence that is central to our work.
Alongside this, we are increasingly focused on data-driven insights, particularly through the monitoring of WEMWBS (Warwick Edinburgh Mental Well-Being Scale) scores. Last year, we achieved an average increase of +5.49 points in client well-being, and we aim to sustain and build on this positive trend in the year ahead.
Our group support sessions, enabled by non-NHS grant funding, continue to prove invaluable, both as a therapeutic offering in their own right and as a means of ‘holding’ clients while they await one-to-one counselling. These peer-to-peer spaces provide comfort, stability, and shared understanding. Securing additional funding in 2025/26 will be essential to protect and grow this aspect of our work.
In the early part of the year, with our turn-round plan largely successful and complete, we anticipate the approval of a comprehensive three-year strategy that will cover key areas such as long-term fundraising, charity development, financial sustainability, the continued evolution of our children’s services, and our broader communications, public affairs, and outreach strategy. Together, these pillars will provide the structure and vision needed to ensure WBS’s continued relevance and resilience in a changing mental health landscape. We also welcome the renewal of our partnership with Wandsworth Council for the Community Trauma Support Service (CTSS) and remain open to other partnerships in which our experience and expertise can provide broader benefit to those in need.
Whilst we plan for the future, our focus remains rooted in the present, in the lives of the children, adults, and families we support every day. Evolving to meet the needs of our community means embracing new partnerships with fellow providers and professionals, ensuring that our clients receive the very best care
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possible. We remain steadfast in our founding belief: that no one should face bereavement alone.
Financial review
During the current financial year, the Charity achieved a surplus of £22,072 (2024: deficit of £15,203), increasing total reserves at year end to £34,391 (2024: £12,319), of which £21,040 (2024: £4,698) were unrestricted in nature.
At the start of the year, whilst the trend was in the right direction, the Charity had not quite broken even in any quarter and reserves were close to being depleted. However, by the end of Q2 the quarter-on-quarter improvements did show a return to surplus. Taking the year as a whole, especially when considering that the opening Unrestricted Funds balance was below £5k, the equivalent at the end of the year of a four-fold improvement demonstrated the continued restoration of the Charity’s financial health.
Anticipating that this trend continues into the subsequent year, the minimum target for reserves of £40k is likely to be met, giving the Charity a degree of financial resilience it has not experienced for many years. That minimum target figure will itself require updating to take into account of inflation. Diligence over the health of the finances will remain a top priority alongside excellence in service delivery.
Reserves policy
It is the policy of the trustees to maintain unrestricted reserves, which are the free reserves of the charity, at a level which provides sufficient funds to cover management, administration and support costs should the charity be required to settle its liabilities.
Trustees have determined that the figure for unrestricted reserves equates to £40,000 and acknowledge that the current unrestricted reserves of £21,040 fall short of a comfortable cushion given the ongoing economic environment.
Structure, governance and management
Governing Document
Wandsworth Bereavement Service is registered under the Companies Act 2006 as a company limited by guarantee and not having a share capital.
Wandsworth Bereavement Service is a registered Charity constituted as a limited company under its Memorandum and Articles of Association. The charity registration number is 1074904 (England and Wales) and the company registration number is 03628933 (England and Wales).
Recruitment and Appointment of Trustees
The Trustees are also the directors of Wandsworth Bereavement Service for the purpose of company law. WBS’s Articles of Association require a minimum of three trustees and there is no maximum number. Directors meet on a regular basis. The board of trustees from time to time appoints an operational head (designated “Service Director” from 26th June 2023), who manages all day-to-day operations of the charity and provides support and advice to trustees in respect of strategy and other matters.
The board of trustees, including appointments and resignations during and since the year end, have been included in the Reference and administration section.
Board Members serve a term of two years and are eligible for re-election for a further two years prior to retirement. Retired Board Members are, if willing, eligible for election for a subsequent term.
Trustees are committed to working in accordance with governance best practice, as issued by the Charity Commission. The operational head provides trustees with written reports during the year to ensure they are kept up to date with the activities of the charity. Trustees also review the portfolio of policies and
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procedures, prior to approving them for wider circulation and application.
The new board of trustees determined that the policies and procedures implemented during calendar year 2022 remained fit for purpose, and began a review cycle in early 2024.
Risk management
Any major risks were identified by the board of trustees and Service Director, in particular those relating to the operation and finances of the charity. During the period of major changes to the composition of the board of trustees, it largely fell to the individual attentions of the incumbents of Chairman and operational head roles to manage and mitigate those risks.
Statement of Board of Trustees’ responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the excess of expenditure over income for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
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; and,
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume
-
that the charitable company will continue its activities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and 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. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the Trustees confirm that they are happy that the content of the annual review on pages 4 to 13 of this document meets the requirements of both the Trustees’ Annual Report under charity law and the Directors’ Report under company law.
They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011, 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 (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Trustees confirm that:
• so far as each Trustee is aware, there is no relevant information of which the Charity’s independent
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examiner is unaware; and,
• each Trustee has taken all the steps that they should have taken as a Trustee/Director in order to make themselves aware of any relevant independent examination information and to establish that the Charity’s independent examiner is aware of that information.
Preparation of the report
This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006, and the exemptions available for smaller charities under the Statement of Recommended Practice.
This report was approved and authorised for issue by the Board of Trustees on 16 December 2025 and signed on its behalf by:
Stephen Balogh
STEPHEN BALOGH
CHAIRMAN
Charity number 1074904 Company number 03628933
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Independent examiner’s report
I report to the Trustees on my examination of the accounts of Wandsworth Bereavement Service (charity number 1074904, company number 03628933) for the year ended 31 March 2025 which are set out on pages 16 to 27.
Respective responsibilities of trustees and examiner
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (‘the 2011 Act’) nor under Part 16 of the 2006 Act, and that an independent examination is needed.
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, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general directions given by the Charity Commission under
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section 145(5)(b) of the Charities Act; and,
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to state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.
Basis of independent examiner’s statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
• accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or,
- the accounts do not accord with those records; or,
• 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 (FRS 102).
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I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
ANDREW PHILIP NASH FCA
MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833 DATED: 18 DECEMBER 2025
Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU
Charity number 1074904 Company number 03628933
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Statement of financial activities
Incorporating the Income and Expenditure Account & Statement of Realised Gains and Losses
For the year ended 31 March 2025
| Notes Income from: Donations & legacies 3 Charitable activities 4 Other income Total income Expenditure on: Fundraising costs Charitable activities 5 Total expenditure Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward 10 & 11 Total funds carried forward 10 & 11 |
Unrestricted Restricted Total Total Funds Funds Funds Funds Year ended Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2024 £ £ £ £ 33,074 19,582 52,656 25,481 147,597 9,880 157,477 109,833 770 - 770 - |
|---|---|
| 181,441 29,462 210,903 135,314 |
|
| 875 - 875 137 165,404 22,552 187,956 150,380 |
|
| 166,279 22,552 188,831 150,517 |
|
| 15,162 6,910 22,072 (15,203) 1,180 (1,180) - - |
|
| 16,342 5,730 22,072 (15,203) 4,698 7,621 12,319 27,522 |
|
| 21,040 13,351 34,391 12,319 |
The notes on pages 18 to 27 form part of the financial statements.
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Balance sheet
As at 31 March 2025
| Notes Fixed assets Tangible assets 7 Current assets: Debtors & prepayments 8 Cash at bank and in hand Creditors: Amounts falling due within one year 9 Net current assets/ (liabilities) Net assets/(liabilities) The funds of the charity: Restricted funds 10 & 11 Unrestricted funds 10 & 11 Total charity funds |
£ 3,800 54,101 |
Total 31 Mar 2025 £ 330 34,061 |
£ 15,939 16,328 |
Total 31 Mar 2024 £ 613 11,706 |
|---|---|---|---|---|
| 57,901 (23,840) |
32,267 (20,561) |
|||
| 34,391 | 12,319 | |||
| 13,351 21,040 |
7,621 4,698 |
|||
| 34,391 | 12,319 |
The notes on pages 18 to 27 form part of the financial statements.
The financial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and FRS 102 Section 1A.
The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 March 2025, and the members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2025 under section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
They were approved and authorised for issue by the Board of Trustees on 16 December 2025 and signed on their behalf by:
Stephen Balogh
STEPHEN BALOGH
CHAIRMAN
Charity number 1074904 Company number 03628933
17
Wandsworth Bereavement Service Annual report and financial statements
Year ended 31 March 2025
Notes to the financial statements
1. Accounting policies
Basis of preparation of the financial statements
The financial statements have been prepared in accordance with ‘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 (FRS 102) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and the Companies Act 2006.
The effect of any event relating to the year ended 31 March 2025, which occurred before the date of approval of the financial statements by the Board of Trustees, has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2025 and the results for the year ended on that date.
The functional currency of the Charity is GBP and amounts in the financial statements are rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Using the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
Going concern
The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. Stategic work began in 2023 to improve the Charity’s finances, with a partial restructuring of operations yeilding cost savings. A finance action plan has been adopted by the Charity with a view to achieving a small surplus in 2025. There are no material uncertainties that impact this assessment, and the ongoing economic turbulence has had no material impact on this assessment.
Legal status
Wandsworth Bereavement Service is a charitable company registered in England & Wales and meets the definition of a public benefit entity. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £10 per member. The registered address is 192 Lavender Hill, London, SW11 5TQ.
Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 10 of the financial statements.
Income
Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable. Client contributions are classed as donations as they are entirely voluntary and do not impact access to service.
Charity number 1074904 Company number 03628933
18
Year ended 31 March 2025
Wandsworth Bereavement Service Annual report and financial statements
1. Accounting policies (continued from previous page)
Income (continued from previous page
Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.
Income from charitable activities and other trading activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.
Expenditure and irrecoverable VAT
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated between activities proportionate to the direct costs incurred in those activities.
Irrecoverable VAT is charged against the category of expenditure for which it was incurred.
Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on a straight-line basis. The useful life used is:
Computer equipment 3 years Office equipment 4 years
Cash at bank and in hand
Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.
Debtors and prepayments
Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors and accruals
Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.
Pensions
The Charity operates a defined contribution pension scheme which is administered by an external independent pension provider. Contributions are recognised in the Statement of Financial Activities as they fall due.
Financial instruments
Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.
Charity number 1074904 Company number 03628933
19
Wandsworth Bereavement Service Annual report and financial statements
Year ended 31 March 2025
1. Accounting policies (continued from previous page)
Critical estimates and judgements
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
Short term investments
Short term investments includes funds that are held on short term deposit for investment purposes with Scottish Widows and earn interest only.
2. Comparative statement of fnancial activities
| Notes Income from: Donations & legacies 3 Charitable activities 4 Total income Expenditure on: Fundraising costs Charitable activities 5 Total expenditure Net income/(expenditure) Reconciliation of funds: Total funds brought forward 9 & 10 Total funds carried forward 9 & 10 |
Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 18,191 7,290 25,481 109,833 - 109,833 |
|---|---|
| 128,024 7,290 135,314 |
|
| 137 - 137 135,211 15,169 150,380 |
|
| 135,348 15,169 150,517 |
|
| (7,324) (7,879) (15,203) 12,022 15,500 27,522 |
|
| 4,698 7,621 12,319 |
Charity number 1074904 Company number 03628933
20
Year ended 31 March 2025
Wandsworth Bereavement Service Annual report and financial statements
- Income from donations and legacies
| 4. Income from charitable activities Donations Grants Donations Grants Wandsworth CCG Supervision, training & other fees Wandsworth CCG Supervision, training & other fees |
Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ 33,074 - 33,074 - 19,582 19,582 |
|---|---|
| 33,074 19,582 52,656 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 3,191 - 3,191 15,000 7,290 22,290 |
|
| 18,191 7,290 25,481 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ 102,128 - 102,128 45,469 9,880 55,349 |
|
| 147,597 9,880 157,477 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 102,128 - 102,128 7,705 - 7,705 |
|
| 109,833 - 109,833 |
Charity number 1074904 Company number 03628933
21
Wandsworth Bereavement Service Annual report and financial statements
Year ended 31 March 2025
5. Total expenditure
| Fundraising costs Charitable Activities Staff costs Supervision and training Other staff costs Premises Administration Governance Total Charitable Activities Fundraising costs Charitable Activities Staff costs Supervision and training Other staff costs Premises Administration Governance Total Charitable Activities |
Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ 875 - 875 74,029 11,703 85,732 35,962 6,843 42,805 14,466 144 14,610 28,941 930 29,871 8,668 2,932 11,600 3,338 - 3,338 |
|---|---|
| 165,404 22,552 187,956 |
|
| 166,279 22,552 188,831 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 137 - 137 77,493 - 77,493 4,180 15,000 19,180 11,807 85 11,892 25,593 - 25,593 11,758 84 11,842 4,380 - 4,380 |
|
| 135,211 15,169 150,380 |
|
| 135,348 15,169 150,517 |
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated between activities proportionate to the direct costs incurred in those activities.
An analysis of staff costs can be found in note 6.
Charity number 1074904 Company number 03628933
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Year ended 31 March 2025
Wandsworth Bereavement Service Annual report and financial statements
5. Total expenditure (continued from the previous page)
Governance costs consists of the following:
| Staff costs Independent examination Insurance Bank charges Gross salaries Employer’s NIC Employer’s pension |
Total Total Year ended Year ended 31 Mar 2025 31 Mar 2024 £ £ 1,206 2,340 1,867 1,871 265 169 |
|---|---|
| 3,338 4,380 |
|
| Total Total Year ended Year ended 31 Mar 2025 31 Mar 2024 £ £ 81,893 75,620 2,152 714 1,687 1,159 85,732 77,493 |
6. Staff costs
The average headcount during the period was 3 persons (2024: 4 persons).
No employee received employee benefits of more than £60,000 (2024: Nil).
The total employee benefits paid to key management personnel during the year was £46,455 (2024: £36,328).
7. Tangiable fxed assets
| Cost As at 1 April 2024 As at 31 March 2025 Accumulated depreciation As at 1 April 2024 Charge for year As at 31 March 2025 Net book value As at 1 April 2024 As at 31 March 2025 |
Project Total equipment Total £ £ 849 849 |
|---|---|
| 849 849 |
|
| 236 236 283 283 |
|
| 519 519 |
|
| 613 613 |
|
| 330 330 |
Charity number 1074904 Company number 03628933
23
Wandsworth Bereavement Service Annual report and financial statements
Year ended 31 March 2025
8. Debtors and prepayments
| Creditors: amounts falling due within one year Accounts receivable Prepayments Accrued income HMRC control account Accounts Payable Accruals Deferred income HMRC control account Pension control account |
Total Total 31 Mar 2025 31 Mar 2024 £ £ - 13,010 3,800 945 - 69 - 1,915 |
|---|---|
| 3,800 15,939 |
|
| Total Total 31 Mar 2025 31 Mar 2024 £ £ 3,150 8,233 1,206 1,188 13,886 10,710 5,481 - 117 430 |
|
| 23,840 20,561 |
9. Creditors: amounts falling due within one year
Charity number 1074904 Company number 03628933
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Year ended 31 March 2025
Wandsworth Bereavement Service Annual report and financial statements
- Analysis of charity funds
| Restricted funds Albert Hunt CTSS - long term client support London Community Foundation Miles Trust - premises costs Miles Trust - support group meetings Miles Trust - children National lottery Wandsworth Council - art therapy Wandsworth Council - additional assessments Restricted funds Unrestricted funds Total funds |
Balance Income Expenditure Transfers Balance brought for the in the between carried forward period period funds forward Year ended Year ended Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ £ £ - 5,000 (5,000) - - - 4,880 (320) - 4,560 - 8,328 (8,140) (188) - 500 - - - 500 2,000 1,000 - - 3,000 - 930 (930) - - 5,121 - (2,390) - 2,731 - 4,324 (3,332) (992) - - 5,000 (2,440) - 2,560 |
|---|---|
| 7,621 29,462 (22,552) (1,180) 13,351 4,698 181,441 (166,279) 1,180 21,040 |
|
| 12,319 210,903 (188,831) - 34,391 |
Albert Hunt
The Charity received funds towards salary costs.
CTSS - long term client support
The charity received funds for long term support.
London Community Foundation
The Charity received fund for the children’s service Tree of Life project.
Miles Trust - premises costs
The Charity received funds towards redecorating costs.
Miles Trust - support group meetings
The Charity received funds towards the running costs of support group meetings.
Miles Trust - children
The Charity received funds to refurbish rooms used in children’s services.
Charity number 1074904 Company number 03628933
25
Wandsworth Bereavement Service Annual report and financial statements
Year ended 31 March 2025
10. Analysis of charity funds (continued from the previous page)
National Lottery
The Charity received funds towards the running costs of support group meetings.
Wandsworth Council - art therapy
The Charity received funds for children’s services art therapy group.
Wandsworth Council - additional assessments
The Charity received funds to increase the assesments capacity.
| Restricted funds Clinical supervision Miles Trust - premises costs Miles Trust - support group meetings National lottery Restricted funds Unrestricted funds Total funds |
Balance Income Expenditure Transfers Balance brought for the in the between carried forward period period funds forward Year ended Year ended Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ £ £ 15,000 - (15,000) - - 500 - - 500 - 2,000 - - 2,000 - 5,290 (169) - 5,121 |
|---|---|
| 15,500 7,290 (15,169) - 7,621 12,022 128,024 (135,348) - 4,698 |
|
| 27,522 135,314 (150,517) - 12,319 |
Clinical supervision
The Charity received funds to provide clinical supervision to volunteer counsellors.
Charity number 1074904 Company number 03628933
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Year ended 31 March 2025
Wandsworth Bereavement Service Annual report and financial statements
- Analysis of net assets
| Fixed assets Current assets Current liabilities Fixed assets Current assets Current liabilities |
Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2025 31 Mar 2025 31 Mar 2025 £ £ £ 330 - 330 44,550 13,351 57,901 (23,840) - (23,840) |
|---|---|
| 21,040 13,351 34,391 |
|
| Unrestricted Restricted Total Funds Funds Funds Year ended Year ended Year ended 31 Mar 2024 31 Mar 2024 31 Mar 2024 £ £ £ 613 - 613 24,646 7,621 32,267 (20,561) - (20,561) |
|
| 4,698 7,621 12,319 |
12. Trustee remuneration
During the year, no Trustee received any remuneration (2024: £Nil). No members of the Board of Trustees received reimbursement of expenses (2024: £Nil).
13. Related party transactions
During the year there were no related party transactions (2024: £Nil).
Charity number 1074904 Company number 03628933
27