SEESAW
A COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED
30 JUNE 2024
Nutshell Accounts Llmlted
Chartered Accountsnts
1 Abbey Street
Eynsham
itney
OX29 4TB
Reglstered Charlty Number: 1076321
Company Registration Number: 03790965

SEESAW
CHARITY INFORMATION
FOR THE YEAR ENDED 30JUNE 2024
CONTENTS
PAGES
Charity information
1 to4
Trustees. report
5t014
Independent examinerfs report
15
statement of financial activities {including incom8 and 8xp&nditure account)
16
Balance sheet
17
Notes to the financial statements
18to30
The following pages do not form part of the financial statements
Detailed income and expenditure account
31to34

SEESAW
CHARITY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024
TRUSTEES AND DIRECTORS
Sub*roup
Dr Gillian Forrest (Chair)
CSG
Mrs Julia Palejowska FCA (resigned 23rf October
2023)
FSG
Ms Glynis Phillips (Secretary)
FRSG
Dr Marilyn Relf
CSG
Ms Kay Symons
FSGIFRSG
Mr Hugh Roderick
FRSG
Mr Robert Kirtland FCA (appointed 23rd October 2023) FSG
Mrs Sheila Hurst
CSG
Dr MiGhael Shea
FRSG
Ms Debbie Chapel
CSG
FSG
Mr Nick Couldrick ACMA CGMA (Treasurer)
Members of Clinical Sub-Group
CSG
Members of Financial Sub-Group
FSG
Members of Fundraising Sub-Group
FRSG
SENIOR STAFF
Director- Ms Judith Mulligan

SEESAW
CHARITY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024
REGISTERED (AND PRINCIPAL) OFFICE
Bush House
2 Merewood Avenue
Headlngton, Oxford, OX3 8EF
COMPANY REGISTRATION NUMBER
03790965 England and Wales
CHARITY REGISTRATION NUMBER
1076321 England and Wales
ACCOUNTANTS
Nutshell Accounts Limited
1 Abbey Street
Eynsham
Witney
OX29 4TB
BANKERS
CAF Bank
Kings Hill
West Malllng
Kent
ME19 4TA
SOLICITORS
Freeths LLP
Spires House
5700 Oxford Business Park South
Oxford
OX4 2RW

SEESAW
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The Trustees present their Annual Report for the year ended 30 June 2024 under the Charities Act 2011, the
Companies Act 2006 and 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 R8public of Irèland (FRS 102), together with the independently examined financial ststements for
the year.
REFERENCE AND ADMINISTRATIVE INFORMATION
Seesaw registered as a company limited by guarantee on 17th June 1999 and with the Charity Commission on
30 June 1999 as a charity (registered number 1076321). The names of all Trustees at the date of this report and
of those in office during the year. together with details of the senior staff, advisers of Seesaw and the principal
office of the charity, are given on pages 3 and 4.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing documents
The governing document is the Memorandum and Articles of Association.
Board of trustees
The board of trustees is constituted and regulated in accordance with the Goveming Document. New members
are elected on the basis of the skills needed to complement the trustee body. and their Commitment to the
haritable objectives of Seesaw. The board of trustees determines the ongoing strateglc dlrecllon of the Charily
and regulates its administration and the management of its finances and assets. It meels regularly and is advised
by three subgroups.
Recruitment and training of trustees
New trustees are recruited by advertisement, two external references and interview with the board. They are
inducted into the workings of Seesaw. including trustee policies and pr0￿dureS. by the Chair of Trustees.
Those with dinical responsibilities do not provide hands-on support, or have access to client data, and thus are
not required to be DBS checked" however, Seesaw has taken the decision to require a DBS check for all Trustees
as we are a children's charity. Members of the board of trustees are expected to keep theMSe￿eS up to date with
urrent issues in the sector and on regulatory requirements.
Remuneration of trustees and staff
Members of the board of trustees receive no remuneration or b8nefits from their trusteeship of the charity. The
remuneration of staff is set by the trustees on the advice of the remuneration committee and in accordance Wlth
Seesaws pay policy.

SEESAW
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued...)
Organlsatlonal management
The members of the board of trustees meet four times a year. The work of d8v8loplng and monitoring their
policies is carried out by threa sub￿rOupS which meet belween board meetings:
Clinical Sub-Group- Chair.. Marilyn RelF
Financial Sub-Group- Chair- Robert Kirtland
Fundraising Sub-Group - Chair: Kay Symons
The day-to-day running of the Charity is delegated to the Director. who attends all meetings of the sub-groups.
None of the trustees have any beneficial interest in the company. All the trustees are members of the Company
and guarantee to contribute a maximum of £10 each in the event of winding up.
OBJECTIVES AND ACTIVITIES
Charltsble obJectlve$ and alms
The relief of sickness and distress and the advancement of education, in particular. but without limitation, by:
The support of children and young people who have suffered or are about to suffer a bereavement
The promotion of study and research and the dissemination of the useful results of any such research in
relation to the effects of such loss and into methods of supporting bereaved children and young people
and the provision of training and education in relation to those effects and methods.
The board of twstees has considered the Charity Commission's guidance on public benefit and in keeping with
its objectives, Seesaw's aims for the public benefit are..
To raise awareness and understanding of the needs of bereaved children through information and training
To allocate our resources as cost-effectively as possible.
Seesaw's strategy for achieving its aims
Dellvery of highquality grief support services
We employ a small team of expert staff who provide guidance and support at point of contact, and on-going
support as needed. The team provides:
Support to bereaved children.
Support before and after an antlclpated death:
Support after the suicide of a parent or sibling, or other sudden death.
A free support service to schools and relevant professiona5 services in Oxfordshire.,
The Side-by-side progr8mme of family events
We deliver the service effectivety and safety, keeping paid staff to a minimum.

SEESAW
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
OBJECTIVES AND ACTivrriES (continued...)
In line with best practice in the sector, we recruit, train, selecl and supervise a team of volunteer support
workers (VSWS) to provide individual work wlth Chlldren in their own homes.
Quality is maintained through regular monthly supervlslon and training sessions and annual reviews. All clinical
staff and VSWS are subject to an enhanced DBS check and have regular safeguarding training.
Raising awareness
We provide training to other professionals, especially stsff working in schools, to enable them to support bereaved
children in their care. thereby extending the reach of our expertise. We develop and provide publications and
resources to support families, and other professionals. The clinical staff liaise with practitioners from other
bereavement serVI￿S serving Oxfordshire to share good practice and to ensure a wider awareness and
promotion of children's needs and our service.
Seesaw is a member of the Childhood Bereavement Network (CBN) in order to contribute to new developm8nts
and learn from colleagues nationally, and so remain at the forefront of good practice.
Seesaw is also represented aL'
Oxfordshire's Child Death Overview Panel
Joint Agency Review meetings responding to sudden deaths of those under 18
Thames Valley Suicide Prevention Multi Agency Group
Sustalnablllty
We regularly review our strategy and planning to ensure our sustainability. Last year we took the decislon not to
replace a departing member of clinical staff to keep our spending within budget and to prevent any further
depletion of our reserves. We have delivered the service this year with a reduced clinical team. The impact of
Covid and price rises due to cost-of-living increases have meant we have used our reserves over the past few
years and. to ensure our sustsinability. we need to manage our costs. We have adjusted our service in line with
our current capacty and continued to expand the number and type of resources that we make freely available as
our 'self-serve' offer. We are starting to build our reserves back up and our ambition is to increase our capacty
to its previous level.
Cost-effective use of resources
We employ fundraisers who can use the most cost-effective approaches to raising the necessary funds at the
same time as enhancing the profile and promoting the service of the charity in the community. We also involve
volunteers where appropriate to support fundraising.
Crlterla used for assesslng success
Delivering a timely and responsive service to every family in Oxfordshire which needs it, whatever their
background or location

SEESAW
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
Positive service evaluations using the Child Bereavement Service Questionnaire and client
satisfaction surveys
Raising enough funds to cover the costs of delivering a timely, responsive and highly valued service
free at Ihe point of delivery to all grieving children who need it.
income targets met in line with our current 3-year fundraising strategy
ACTIVITIES AND PERFORMANCE
In November 2023 w8 W8r8 awarded the Kings Award for Voluntary Service. This is a huge tribute to our
Volunteer Support Workers who work with children and young people across Oxfordshire, and our trustees who
give so much of their time to ensuring we are well govemed.
We have delivered a mixture of in-person and online support: a model we start8d in 2020-21. Due to our reduced
staffing capacity. we have been unable to deliver our famlly days (Slde-by Side), and to offer in person support
to those families facing the bereavement of a grandparent or other wider family member.
To address this gap, we have produced a series of 18 films to send to families who self-refer; some specifically
created for young people. We then follow up with the offer of a phone call if the resources have not addressed
all their questions or concerns.
Summary of clinical statistics for 2023-24
Grief support in this period was delivered by 4 chlld and family practitioners, and 18 Volunteer Support
Worf<ers. In 2023-24 the Seesaw team supported 486 children and young people from 383 families. Of those:
100 received pre bereavement support, and 394 received post bereavement support {8 received
support for both}.
141 children were supported as part of our Early Support offer (immedlate support followlng a termlnal
diagnosis or following a sudden unexpected death)-
264 children received 1-1 support from our dinical team, including Volunteer Support Workers.
64 were diverted from an in-person service because of the restrictions on our service offer and were
directed towards our resources.
20 were inappropriate referrals (out of county, over 18, not a bereavement or temiinal diagnosis).
We collect ethnicity data for clients to monitor reach and coverage and representation: however, people can
choose 'prefer not to say, or not to answer at all. As you can see from the data below the highest proportion
was peop18 choosing not to answer the questlon: 249. We use the UK census ethnicity categories to allow us to
compare with census dats for Oxfordshire.
Asian. or Asian British.. Bangladeshi 1
Asian or Asian British: Pakistani 1
Asian or Asian British: Any other 3
Black or Black British: African 6
Mixed whlte and asian 10

SEESAW
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
Mixed white and black caribbean 5
Mixed white and black african 2
White 1
White British 171
White any other white background 9
Prefer not to say 14
Did not answer 249
Volunteer Support Workers (VSWS)
We had a team of 18 volunteers providing face-to-fac8 grief work across Oxfordshire. Seesaw Cannot offer the
service it does wilhout the time and dedication our VSWS give, and we are very grateful to them. We estimate
that they have volunteered more than 1000 hours this year.
Working with schools and other professionals
Consultation with school staff and other professionals, often health and social care professionals, is a large part
of our work. Our clinical team provided 60 consultations with schools and 170 consultations with other
professionals. Our remote training packages are popular with schools and other professionals. often in preference
to in-person training. This year we provbded remote training for 70 school staff from 64 schools, and 26
professionals. An increase on the preceding 2 years.
We also delivered 5 in person training and awareness sessions this year: at the Dying Matters conference, to the
Educational Psychology Service as part of their training day, as part of the 'Grand Round, for health professionals
training, to Farln9don Learnlng Trust DSL forum, and to trainee clergy within the Oxford Diocese.
Servl¢e evaluatlon
We have continued to use the online surveys we developed last year. We rec8iV8d 27 completed surveys in
this period:960/o report being 'very satisfied, or'quite satisfied, with the in-person support they have retsived.
100°/o of young people who completed a survey were 'very satisfied, and found the support 'very helpful,.
1000/0 of families reported they found the grief support 'very helpful,
930/0 of those being supported after a sudden death report the advice and information given being 'very
helpful, or 'quite helpful,
100 % would 'definitely' or'probably, recommend our servic8 to another young person or family
Parentslcarers report a range of outcomes as a result of support, the most ￿Mmon being:
I feel listened to.
I felt reassured.
I had more ideas to help support my child.
l understood my child's grief better.
I felt more confident in supporting my child.
I felt I knew what to do and say next.

SEESAW
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
Children and Young People also report a range of outcomes:
I feel better able to understand my grief.
I feel rn0￿ supported with my grief.
I feel better able to manage my grief.
I feel reassured about my grief.
I know who to ask for help.
I know how to talk about my grief and can rf I want to.
I know it is OK to think about and focus on other things in my life when I want to
Client feedback
The results of the Child Bereavement Service questionnai￿ (CBSQ) provide us with feedback on progress which
helps us to shape and develop our services.
CBSQS are used for 1-1 grief support work with children and young people when some time has passed since
the bereavement. CBSQ is not a suitable tool to measure pre bereavement work, parent support and earfy
support work. As a much largér part of our work this year has fallen into the latter categories. we collected a
sample of 60 CBSQS. Analysis ofthe questionnaires revealed that for younger children the addition ofthe parent
questionnaire is really helpful as parents are able to observe and report on changes in their child. This was less
important for older children, who were more able to report on their own progress and changes. 900/0 of all the
questionnaires collected showed an improvement in one or more areas of support. 93 % of responses from
parents reported improvements for their child. 860/0 of older children and young people (over 11 s) and 780/0 of
younger children (under 11sJ reported improvements. 950/0 of parents responses were highly satisfied with
Seesaw's service and 85 /• of young people and 78 % of children were satisfied or highly satisfiej. We often
receive unsolicited comments from families and professionals who have used our seNice and this year we have
continued to receive very positive feedback. The service is very highly valued by its beneficiaries and
professionals, and ils reputation in the county remains very high.
As the CBSQS are not suitable tools to measure all of the types of work we do we are currently piloting a new
tool: Goal Based Outcomes measure. We are using this with children and young people to help them to identify
the changes they would like the work to make and to measure their progress. Our intention is lo increase
children and young people's sense of agency and make them active partners in their grief work journey. We
expect to have a big enough sample of evidence in 6 months to be able to report on.
We consult with young people when developing new resources for them. This year when we created 6 films
specifically for young people they advised us to add a short list of content next to each film to guide young people
on which films would be most useful for them. We also shared advice on our social media from a bereaved young
Person. as part of Children's Grief Awareness week.
Fundraislng success
Seesaw continues to rely on donations for over 90Q/o of its income. This was generated through Trusts and Grants
applications, corporate support, communty fundralslng and donations from individuals. In 2023-24 w8 received
grants from new and existing supporters including the Masonic Charitable Foundation and The Grocers. Charity
for which we are very grateful.
10

SEESAW
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2024
Individuals and organisations across Oxfordshire have demonstrated again how much they value the service by
donations of money or goods to an extraordinary degree and we thank them for all they do for Seesaw.
FINANCIAL REVIEW
The charity re￿iVed total income of £475,848 during the year (2023: £433,520). The cost of generating funds
was £68,756, (2023: £83.294). This was lower than the previous year due to a vacancy in the fundraising team,
which has since been filled. £345.201 was spent on charitable purposes (2023: £347,398).
The surplus for the financial year was £61.891 (2023: £2,828). This was better than expected following a
successful fundraising year. The surplus will help to sustain our ongoing service.
Details of Income received
Statutory Grants
55.000
Trust and Foundation grants
248.705
Corporate donations and fvndraising
26.900
Individual donations and fundraising
60,719
Community fundraising
46,758
Légacy donations
2.000
Regular giving
13.806
Gift aid
10.020
other income inc. sales
2.819
Investment income
9,122
Total income
475,848
Factors that are likely to affect financial position and performance golng forward
Grant funding of £186,000 has been secured for 2024-25. including £35,000 from the Buckinghamshire.
Oxfordshire and Berkshire West Integrated Care Board {BOB ICB). Remaining funds need to be generated
through our ongoing fundraising activities.
We recognise that there continue to be financial pressures on the third sector and that commissioning bodies
and grant makers share those pressures and are fielding much greater numbers of requests for funding. We are
@n￿uraged by th8 relative success of our fundraising outcomes this year.
11

SEESAW
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
RESERVES POLICY
Seesaw's policy is to mainlain funds at a level which ensures it can continue to provide its service, meet all
obligations to staff and other stakeholders and carry through its strategic plans. In view of Seesaw's dependence
on its own fundraising efforts, the Trustees consider that a target of nine months 8XP8nditure to be held in
unrestricted funds is prudent.
Free reserves (unrestricted funds not tied up in fixed assets) at 30th June 2024 tolaled £322.693 (2023:
£250,207). This represents approximatety elght months of next yearfs budgeted expenditure. This Is sllghtly
below the reserves target.
The Trustees ensure that the reserves are monitored and keep the reserves policy under regular review.
RISK MANAGEMENT
The Trustees and the Director evaluate and manage the principal risks and uncertainties faced by the charity on
an ongoing basis. When the organisation is not able to address rlsk Issues using intemal resources, the trustees
take advice from external experts with specialist knowledge, for example in the fields of Health & Safety. Human
Resources, and Information Security.
Policies and procedures are reviewed by the Trustees. Training courses are made availabl&, when appropriate.
to trustees and members of staff to enhance their skills in risk-related areas.
The principal risks and uncertainties faced by the Charity are identlfied as follows-
The most significant clinical risk faced by Seesaw is of a negative impact on the quality of the service
provided in the light of increased demand. Demand for our servlce has returned to pre-pandemic levels. The
increasing complexity of many cases and restricted availability of usual support ne￿orkS and other
professional health services available to families has compounded the pressures on the clinical service. The
Director and the Clinical Subgroup keep this under constsnt review and ensure that complexity and caseload
is effedively monitor8d and is managed in line with staff capacity. The development of a wide range of online
and ac¢esslble resources has leveraged our capacty and mitigates the risk.
The service and organisation depend on the support, recruitment and ratention of suitably qualified and
experienced staff, volunteers and Director. The Trustees recognise that the departure of the Chair of Trustees
and the Director are signlflcant rlsks for Seesaw and good su¢¢ession planning is needed to mltigate this.
Good supervision, and other forms of support and training, and annual appraisal proc8dur8s ar8 in plac8,
and trustees keep staff matters and succession planning under constant review. Maintaining the high
reputation of Seesaw both internally and externally is a key factor in the successful recruitment of stafP,
The Trust88s recognise the risks around information security within an organisation that depends on
electronic communication and holds personal data. Seesaw's Information Security policy is reviewed
regularly, and systems and procedures are updated in line with good practice and the latest legislation.
12

SEESAW
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
Despite a successful year of fundraising the trustees are mindful of the risk that the charity fails to continue
to focus on flnanclal suslalnability. Meanwhile we recognise Ihat financial rlsk Is systemic in a charity that
depends on voluntary donations. The trustees are closely monitoring all financial risks and reviewing all
budgeting and spending decisions to ensure financial prudence. The importance of the recruitment and
retention of suitably qualified and experienced staff in the area of fundraising is a particular factor and a
priority for the trustees.
FUTURE PLANS
Seesaw's future plans are agreed by the board of trustees and are to continue with the agreed core elements.
which are:
-to provide a timely and responsive service for bereaved Child￿n in Oxfordshire which meets the needs of a
growing and diverse population.
-to provide support and consultancy for professionals in Oxfordshire who are working directly with bereaved
young people.
-to increase awareness of our service throughout Oxfordshire.
-to ensure the sustainability of Seesaw's unique service provision in Oxfordshire through our fundraising, and to
respond to the changing financial world and become a part of health and social care commissioning of services.
whilst maintsining our ind8P8nd8nc8 and fiexibility as a charty. Our ambition is to increase our income and build
our service capacity back up to previous levels through our new fundraising strategy and investment in our
fundraising team.
13

SEESAW
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2024
STATEMENT OF ACCOUNTING AND REPORTING RESPONSIBILITIES
The trustees (who are also directors of the charity 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 (UK GAAP)).
Company law requires the trustees to prepare financial ststements for each financial year which give a true and
fair view of the state of affairs of the charitable company of its incoming resources and application of resources,
including its income and expenditure. for that period.
In preparing these financial statements the trustees are required to:
select the most suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charlties SORP.
make judgments and accounting estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in th& financial ststem8nts; and
prepar8 th8 financial stat8m8nts on the going concern basis unless It is Inappropriate to presume that th8
charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them lo ensure that the financial statements comply with
the Charities Act 2011. They 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.
SPECIAL EXEMPTION
The above report is prepared in accordance with the special provisions relating to small companies within Part
15 of the Companies Act 2006.
Approved by the board of trustees on
and signed on its behalf by..
11, (rl. ZKJ
Dr G Forrest- Chair of Trustees
14

SEESAW
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SEESAW FOR THE YEAR ENDED
30 JUNE 2024
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 June
2024. which are set out on pages 12 to 33.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity's trustees of the company (and also its directors for the purposes of company law) you are
responsible for the p￿paratIOn of the a¢¢ounts in a¢¢ordan¢e with the requirements of the Companies Act 2006
('the 2006 Ad,).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the
2006 Act and are eliglble for independent examlnation, I report in respect of my examination of your charity's
accounts as carri8d out und8r section 145 of the Charbties Act 2011 (the '2011 Act,). In carrying out my
examination I have followed the Directions given by the Charity Commission under section 14515)(b) of the 2011
Act.
INDEPENDENT EXAMINER'S STATEMENT
The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by being a
qualified member of the ICAEW.
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:
accounts'ng 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 accounting 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 Yrue and fair. view which is not a matter Gonsidered as part of
an independent examination; or
the accounls have not been prepared in accordance with the methods and principles of the Statement of
Recommended practice for accounting and reporting by charities.
I have no concems and have come across no other matters in ¢onnaction 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.
J THOMAS (FCA)
For and on behalf of
NUTSHELL ACCOUNTS LIMITED
CHARTEREDACCOUNTANTS
1 Abbey Street
Eynsham
Witney
OX29 4TB
15-

SEESAW
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUN
FOR THE YEAR ENDED 30 JUNE 2024
Note
Unrestricted Restricted
Totsl funds
2024
Total funds
2023
INCOMING RESOURCES
Donations and legacies
Charitable activitles
355,985
110,080
466,065
427,419
1,929
803
3,369
Other trading activities
Investments
661
661
9,122
9,122
Totsl incoming resources
365,768
110,080
475,848
433,520
RESOURCES EXPENDED
Costs of generating funds:
Commercial trading and
fundraising activities
63,136
5,620
68,756
83,294
Cost of Charitable artivities:
Child bereavement support
Schools support service
Pre-bereavement service
Total C05t of Charitable
artivities:
153,659
16,537
72,038
48,733
7,107
47,127
202,392
23,644
119,165
222,893
19,426
105,079
242,234
102.967
345,201
347,398
Total resources expended
NEf MOVEMENT IN FUNDS
305,370
108,587
413,957
430.692
60,398
1,493
61,891
2,828
Reconciliation of funds
Total funds at l July 2023
Total funds at 30 June 2024
17
322,737
383,135
21,947
23,440
344,684
406,575
341,856
344,684
17
The Statement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
-16-

SEESAW
BALANCE SHEET AS AT 30 JUNE 2024
Note
2024
2023
FIXED ASSETS
Intangible assets
Tangible assets
li
12
60,443
60,443
72,530
72,530
CURRENT ASSETS
Stock
Debtors
Cash at bank and in hand
13
14
5.487
9,300
346,675
4,163
9,095
271,766
361,462
285,024
Creditors: amounts falling due
within one year
15
15,330
12,870
NET CURRENT ASSErs
346,132
272.154
NET ASSETS
406,575
344,684
INCOME FUNDS
Unrestricted income funds
Restricted income funds
17
383,135
23,440
322,737
21,947
17
406,575
344,684
These accounts have been prepared in accordance with the special provisions relating to small companies within
Part 1 S of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A- small entities.
For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477
of the Companies A¢t 2006.
Mémbèrs have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying wilh Ihe requirements of the Companies Act 2006
with respect to accounting records and the preparation of accounts.
Signed on behalf of the board of trustees
Dr G Forrest
Trustee
Date approved by the board".
17-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
GENERAL INFORMATION
Seesaw is a registered charity and private company limited by guarantee incorporated in England and
Wales. Its principal registered office is:
Bush House
2 Merewood Avenue
Headington
Oxford
OX3 8EF
The financial statements are presented in Sterling. whlch Is the functional currency of the charity.
The charity is a public benefit entity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of preparation of the financial statements
These financial statements have been prepared in accordance with the Accounting and Reporting by
Charities: Statement of Recommended Practice appllcable to charitles preparlng accounts in accordance
with the Financial Reporting Standard 102 Section 1A smaller entities, Financial Reporting Standard 102
Section 1A smaller entities'The Financial Reporting Standard applicable in the UK and Republic of Ireland,
{"FRS 102.), the Companies Act 2006 and the Charities Act 2011.
The principal accounting policies adopted in the preparation of the financial statements are as follows:
Going conc•rn
The financlal statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist.
The trustees note that the current economic challenges have impacted on Seesaws income generating
actlvltles over the past few years. However, the level of funds held, multi-year grants, grants secured for
next year and the goodwill shown towards Seesaw means that the trustees feel confident that the donation
income earned over the next 12 months will be sufficient for the charity to be able to continue as a going
concem.
Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charty and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specffic restrictions imposed by donors
or whlch have been raised by the charity for a particular purpose. The cost of raising and administering
such funds are charged against the specific fund where material and if allowed by the funder. The aim and
use of each restricted fund is set out in the notes to these accounts.
18-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
STATEMENT OF ACCOUNTING POLICIES (contlnued...)
Incoming resource5
All incoming resources are included in the Statement of Financial Activities once the charity has legal
entitlement to the resources, it is probable that the resources will be received and the monetary value of
the incoming resources can be measured with sufficient reliability.
Donations and grants are recognised when the distribution is received.
For legacies. entitlement is the earlier of the charity being notified of an impending distribution or the ￿a¢Y
being received. At this point income is recognised. On occasion, legacies will be notified to the charity
where it is not possible to measure the amount expected to be distributed. On these occasions the legacy
is treated as a contingent asset and disclosed.
Income from trading activities includes income eamed from fundraising events and activities to raise funds
for the charity. Income is received in exchange for supplying goods and services in order to raise funds
and is recognised when entitlement has o¢¢urred.
Investment income is earned through holding assets for investment purposes such as cash on deposit.
Interest income is recognised as and when received.
Other income includes income from th8 provision of training, the sale of lit8ratur8 and royalti8s.
Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a leg81 or constructive
obligation to make payments to third parties. it is probable that the settlement will be required and the
amount of the obligation can be measured reliably. It is Categorised under the following headiNJs'.
Costs of raising funds includes commerclal and fundraising activities-
Expenditure on charitable activities includes child bereavement support, schools supp¢)rt service and
pre-bereavement service.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Support costs allocation
Support costs are thos8 that asslst the work of Seesaw but do not directly represent charitable adivities
and include office costs, governance costs and administrative payroll costs. They are incurred directly in
support of expenditure on the objects of S8&Saw. Where support costs cannot be directly atlributed to
particular headings, they have been allocated to the cost of raising funds and expendlture on charitable
activitl8s on a basis consistent with use of the resources. Premis8s and other ov8rh8ads have b88n
allocated between cost of raising funds and expendilure on charitable activities on the basis of floor space
occupied.
19-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
STATEMENT OF ACCOUNTING POLICIES (continuad...)
Intangibl• fixed assets
Intangible fixed assets are stated at cost less accumulated amortlsation and accumulated Impalrment
losses. Amortisation on websile development has been provided at 33.3 % on a straight line basis so as to
write off the cost less residual value of the assets over their estimated useful life.
Tanglble flxed assets
Fixed assets are stated at cost less accumulat8d d8preciation and accumulated impaimient losses.
Depreclation has been provided at the following rates so as to write off the cost less residual value of the
assets over their 8Stimat8d useful lives.
Fixtures & fittings
200/0 Straight line basis
Computer equipment
33.330/¢ Straight line basis
Building improvements
100/0 Straight lin8 basis
On disposal the difference be￿een the net disposal proceeds and the carying amount of the item sold is
recognised in the statement of financial activities.
Stock
Stock has been valued at the lower of cost and net realisable value.
Flnancial instruments
The charity only enters into basic financial instruments transactions that result in the recognition of financial
assets and liabilities like trade and other accounts receivable and payable, loans from banks and other
third parties. loans to related parties and investments in non-puttable ordinary shares.
Financial assets are measured at cost and are assessed at the end of each reporting period for objective
evidence of impairment. Where objective evidence of impairment is found, an impaiment loss is
recognised in the statement of financial activities.
The impaimient loss for financial assets measured at cost is measured as the difference belween an assevs
arrying amount and the best estimate, which is an approximation, of the amount that the charity would
receive for the asset if it were to be sold at the reporting date. Financial assets and liabilities are offset and
the net amount ￿ported in the balance sheet when there is an enforceable right to set off the recognised
amount and there is an intention to settle on a net basis or to realise the asset and settle the liabilty
simultaneously.
-20-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
STATEMENT OF ACCOUNTING POLICIES {contlnued...)
Impalmient of non-financial assets
At each reporting date, non-financial assets not carried at fair value, like goodwill and plant. property and
equipment. are reviewed to determine whelher there is an indication that an asset may be impaired. If
there is an indication of possible impairment. the recoverable amount of any assel or group of related
assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared
with its carrying amount. If the recoverable amount is lower. the carrying amount of the asset is reduced
to its recoverable amount and an impairment loss is recognised immediately in the statement of financial
activities.
Stocks are also assessed for irnpairment at each reporting date. The carrying amount of each item of
stock. or group of similar items, is compared with its selling price less cost to complete and sell. If an item
of stock, or group of similar items, is impaired its carrying amount is reduced to selling price less costs to
complete and sell, and an impairment loss is recognised immediately in the statement of financial activities.
If an impairment k)ss is subsequently reversed. the carrying amount of the asset, or group of related assets,
is incr8as8d to the revised estimate of its recoverable amount, but not to exceed the amount that would
have been detennined had no impairment loss been recognised for the asset, or group of related assets,
in prior periods. A reversal of an impairment loss is recognised immediately in the statement of financial
activities.
Debtors
Short temi debtors are measured at transaction price, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities. including bank
loans. are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.
Pensions
The ¢harty operates a defined contribution pension scheme. The amount charged to the statement of
financial activities in respect of pension costs and other post-retirement benefits is the amount payable in
the year. Differences between contributions payable and contributions actually paid in the year are shown
as either accruals or prepayments in the balance sheet. Pension costs are allocated between charitable
activities based on full time equivalent headcount. Pension costs for fundraisers are allocated to the cost
of raising funds. One member of staff Is funded by a restricted grant and their pension costs are allocated
to this restricted fund. All other pension costs are allocated to unrestricted expenditure.
-21

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
STATEMENT OF ACCOUNTING POLICIES (contlnued...)
Leases
Leases are classified as finance leases when they transfer substantially all the risks and rewards of
ownership of the leased assets to the company. Other leases that do not transfer substsntially all the risks
and rewards of ownership of the leased assets to the company are classified as operating leases.
Taxation
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the
definition of a charitable company for UK corporation tax purposes. Being a registered charity, the charity
is not liable to taxation on its income.
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
No significant accounting estimates and judgements have had to be made by the trustees in preparing
these financial statements.
INCOMING RESOURCES
The incoming resources included on page 14 consist of the following sources of income:
Unrestricted
Fund5
Restricted
Fund5
2024 Total 2023 Total
Donations and legacies
Events
355,985
110,080
466,065
427,419
1,929
Other:
Sales of books, literature and
calendars
Sales of donated good/ Gifts in kind
661
661
803
Investments:
Interest received
9,122
9,122
3,369
365,768
110,080
475,848
433,520
-22-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
GOVERNANCE COSTS
2024
2023
Independent examination fee
720
720
720
720
In addition to the independentexamination fee, £720 (2023: £720) was paid to the independent examiner
for accountancy services.
COST OF GENERATING FUNDS
2024
2023
Fundraisers
Fundraising materials
Training and professional development
Ne￿OrkIng costs
Professional fees
Fundraising event costs
50,025
1,014
412
1.732
4.290
5.988
61,808
1,184
320
349
3,980
10.449
Direct costs
Support costs (note 8)
63.481
5,295
78,090
5,204
Total cost of generating funds
68,756
83,294
-23-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
COST OF CHARITABLE ACTIVITIES
Child
Bereavement
Support
Schools
Support
Service
Bereavement
Service
Total 2024
Cllnlcal Staff Costs
Other costs
Support costs (note 8)
136.023
11.813
54,556
15,891
1.380
6,373
80.089
6,955
32.122
232,1)03
20.148
93,051
202,392
23.644
119,166
345,202
Child
Bereavement
Support
Schools
Support
Service
Pre-
Beroavement
Service
Total 2023
Clinical Staff Costs
Other costs
Support costs (note 8)
146.489
18,266
58.138
12.767
1.592
5.067
69,060
8,611
27,408
228,316
28.469
90,613
222,893
19.426
105,079
347,398
ALLOCATION OF SUPPORT COSTS
Cost of
generating
income
Charitable
activities
Total
2024
Total
2023
Salaries
Office costs
Premises costs
other administration costs
Accountancy and reporting
costs
45,394
14.326
1 5,098
16,937
45.394
15,918
16.776
18.819
43,779
17.276
13.622
19.700
1.592
1,678
1,882
144
1.296
1,440
1.440
5,296
93,051
98,347
95,817
Support costs have been allocated by Iloor spaca.
-24-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
STAFF COSTS
The average number of employees during the year was 11 (2023.11).
2024
2023
Staff costs durlng the
year amounted to:
Wages, salaries and employee costs
Social Security costs
Employerfs Gontribution to defined pension schemes
286.125
19,014
21,465
291,531
22.141
19.085
326,604
332,757
Th8 total remuneration paid to key management including social security Costs and pension contributions
was £61,759 (2023: £58,302). Key management is considered to be the Director.
10
ROLE OF VOLUNTEERS
Volunteer Support Work8rs volunt88r th8ir time to meet regularly with children and young people to carry
out grief support work with them. Some of them also provide a Phone Clinical service to advise parents
on how to support bereaved children. Seesaw also uses volunteers to support fundraising at events and
to promote and represent Seesaw at meetings. Seesaw also has one volunteer who supports with
administrative tasks.
The contribution of VSWS supports the delivery of the clinical seNic8 to a wider number of children and
young people. All our volunteers allow us to extend our reach and support our paid staff in the execution
of Seesaw's work. As a voluntary organisation we are dependent on volunteers to support us with the
running of the organisation in the most cost effective manner.
-25-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
11
INTANGIBLE ASSETS
Website
Cost
At 1 July 2023
Additions
13.368
At 30 June 2024
13,368
Accumulated amounts wrltten off
At 1 July 2023
Charge for the year
At 30 June 2024
13.368
13,368
Net book value
At 30 June 2024
At 30 June 2023
-26-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
12
TANGIBLE ASSETS
Flxtures &
flttlngs
Computer
equlpment
Building
improvements
Total
Cost
At 1st July 2023
Additions
1,705
4,003
120,885
126.593
At 30th June 2024
1.705
4,003
120,885
126,593
Accumulated depreciation
At 1st July 2023
Charge for the year
At 30th June 2024
1,705
4,003
48,355
12,088
54,063
12.088
1,705
4.1)03
60,443
66,151
Net book value
At 30th June 2024
60,443
72,530
60,443
At 30th June 2023
72.530
Building improvements have been made to the current leased premises under a licence to alter. These are
being written off over the period of the lease which is 10 years.
Durlng the year a fixed asset inventory was performed and all items held remain in use.
13
STOCK
2024
2023
Bereavement Support Resources
5,487
4.163
-27-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
14
DEBTORS
2024
2023
Prepayments and accrued income
Other debtors
8,198
1,102
9.300
8,544
550
9,094
15
CREDITORS: amounts falling due within one year
2024
2023
Trade creditors
Taxation and social securty
Accruals and deferred income
7,181
4,276
3,873
2.757
5.941
3.834
338
Other creditors
15,330
12,870
16
COMMrrMENTS
Amounts falling due next year under operating leases for land and buildings:
2024
2023
Expiring within 1 year
Expiring in more than one but less than five years
Expiring in five years or more
8.500
25.500
4,250
38.250
8.500
25.500
12,750
46,750
Amounts falling due next year under operating leases for office equipment:
2024
2023
Expiring within 1 year
Expiring in more than one but less than five years
960
2,640
3,600
960
3,600
4,560
-28-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
17
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fund balances at 30 June 2024 represented by:
Restricted
funds
Unrestrlcted
funds
Total
funds
Intangible fixed assets
Tangible fixed assets
Current assets
CUr￿nt liabilities
60,443
338.022
15.330
383,135
60,443
361,462
15.330
406,575
23.440
23.440
18
MOVEMENT IN FUNDS
Asat
1 July 2023
Incoming
resources
Outgoing
resources
Asat
Transfers 30 June 2024
Unrestrlct8d funds:
General funds
322.737
361,825
301,427
383,135
Restrl¢ted funds:
Bicester Village Unlock
Futures Fund
The Emmanuel Kaye
Foundation
The Emmanuel Kaye
Foundation
February Foundation
Global's Make Some
Noise
The Gr0￿r'S Charity
Helen Roll Charity
3,960
3,960
7,947
7,947
20.000
10.685
9,315
5,000
4,620
5,000
4,620
4,1)00
667
3.333
4.000
4.000
Helen Roll Charity
Lord Lieutenant of
Oxfordshire
Oxfordshire County
Council - Public Health
Oxfordshire County
Council - Public Health
The Rank Foundation
s,000
500
1,559
500
3.441
2,000
2,000
20,000
12,649
7.351
10.000
10,000
35.000
Sobell Hous8 Hospice
Charity
st James Place Charitable
Foundation
Total Restricted funds
35,000
10,000
10,000
21,947
113,972
108,587
23.440
-29-

SEESAW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
18
MOVEMENT IN FUNDS (CONTINUED)
Bicester Village Unlock Futures Fund is for supporting families in Bicester.
The Emmanuel Kaye Foundation 15 to fund the salary of a clinical administrator.
The February Foundation 15 for providinB PQSt bereavement support.
Global's Make some Noise is for fundraising consultancy and strategy development.
The Grocers, Charity is for clinical service costs.
Helen Roll Charity is for schools work.
Helen Roll Charity is to fund Volunteer Support Worker training.
Lord Lieutenant of Oxfordshire is for Volunteer Support Worker training.
Oxfordshire County Council- Public Health is forthe production of new bereavement resources.
The Rank Foundation is for office manager and finance salaries.
Sobell House Hospice Charity is for providlng pre-bereavement support.
St James's Place Charitable Foundation is for providing pre-bereavement support.
19
RELATED PARTY TRANSACTIONS
The Trustees confirm that there have been no related party transactions thal require disclosure in the
accounting period other than those set out below.
Gillian Forrest, a member of the board of trustees, received remuneration of £937 (2023: £937) for
SUP8rvision and clinical serviGes. as aulhorised by the charitys goveming document.
A total of £3,618 (2023.. £2,880) of donations were made to the charity by five trustees or their family
members.
No member of staff earned in excess of £60.000 in the current or preceding year.
20
SHARE CAPITAL
The charity does not have a share capital and is limited by guarantee. In the event of a winding up the
trustees, who are all members of the company. guardntee to contribut8 £10 towards the costs of a winding
-30-

SEESAW
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
21
STATEMENT OF FINANCIAL ACTIVITIES- COMPARATIVE FIGURES BY FUND TYPE
Note
Unrestrlrted
Restricted
Total funds
2023
INCOMING RESOURCES
Donations and legacies
Charitable activities
313,447
1,929
113,972
427,419
1,929
803
Other trading activities
Investments
803
3,369
3,369
Total incoming resources
319.548
113,972
433,520
RESOURCES EXPENDED
Costs of generating funds:
Commercial trading and fundraising
activities
83,294
83,294
Cost of Charltable activltles:
Child bereavement support
Schools support service
Pre-bereavement service
Total Cost of Charitable activitie5:
126,547
14,730
69,681
210,958
96,346
4,696
35,398
136,440
222,893
19,426
105,079
347,398
Total resources expended
MOVEMENT IN FUNDS
294,252
136.440
430,692
25,296
122,4681
2,828
Reconclllatlon of funds
Total funds at l July 2022
Total funds at 30 June 2023
17
297,441
322,737
44,415
21,947
341,856
344,684
17
31

SEESAW
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
2024
2023
Restrlcted Income
Bicester Village Unlock
Futures Fund
The Emmanuel Kaye
Foundatlon
The February
Foundation
Global'5 Make Some
Noise
The Grocerfs Charity
Sobell House Hospice
Charity
OCF COMF Fund
3,960
20,000
5,000
4,620
4,000
35,000
30,000
10,000
Oxford City Council-
Public Health
Rank Foundation
Lord Lieutenant of
Oxfordshire
22,000
1,500
10,000
500
St James's Place
Charitable Foundation
Cumber Family
Charitable Trust
Project Spark
Shanly Foundation
Crucible Foundation
Syder Foundation
Helen Roll Foundation
10,000
2,000
1,972
2,500
50.000
2,000
5,000
110,080
113,972
Unrestricted income
Events, training and sales
Bank deposit interest
Sale of donated goods/gifts
in kind
Donations and
fundraising
661
9,122
2,732
3,369
355,985
313,447
365,768
475,848
316,180
433,520
32

SEESAW
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Expenses
Staff costs
Clinical staff
Administration staff
Fundraisers
Training and professional
development
Travel and subsistence
232,002
45,394
49,207
228,316
43.779
60,661
59
485
6.895
6,739
333,557
339,980
Volunteer service
costs
Travel and telephone
Training
Supervision
3,403
595
2,757
5,238
2,662
6,755
7,900
Service delivery
costs
Child bereavement
resources
3,656
9,887
Clinical supervision
Bereavement
hospitality
3,600
4,845
79
7,2S6
14,811
Fundraislng costs
Fundraising
materia15
Networking costs
Professional fees
Other fundraising
costs
1,015
1,184
1,732
4,290
349
3,980
6.400
10,449
13,437
15,962
Charity costs
Professional fees and
subscriptions
Independent
examination fee
2,826
3,278
720
720
3,546
3,998
33

SEESAW
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Expenses {continued)
Office costs
Rent and rates
Insurances
Telephone
Postage
Stationery and
photocopying
Computer costs
Sundry expenses
Bank charges
Repairs
Utilities
Cleaning
Recruitment
12,433
1,590
4.984
225
9,880
1,558
4.228
242
1,518
1,351
8,656
942
287
325
10,995
498
260
1.881
2,137
2,340
1,543
2,200
573
37,319
33,328
Depreciation
Total costs
Surplus/lDeficit) for the
year
12,088
413,957
14,713
430,692
61,891
2,828
This page does not form part of the statutory accounts.
34