2023-03-31-accounts

Contents	Pages
Trustees' Annual Report	1-22
Reference 8 Administrative Information	23
Independent Examiner's Report	24
Statement of Financial Activities	25
Balance sheet	26
Notes to the financial statements	27-38

					Unrestricted	Restricted	Total Funds	Total Funds
					Funds	Funds	2023	2022
				Note	K	6		E
Income from:
Donations					190,440	112,566	303,006	308,350
Charitable activities					83,543	19,409	102,952	84,685
Other trading activities					79,031	1,272	80,303	66,874
Investments					2,533	40	2,573	71
Total income					355,547	133,287	488,834	459,980
Expenditure on:
Raising funds					76,872		76,872	64,400
Charitable activities					344,064	146,407	490,471	313,821
Total expenditure					420,936	146,407	567,343	378,221
Net income/(expenditure)		and net movement	in fund	10	(65,389)	(13,120)	(78,509)	81,759
Total funds brought	forward			17	421,488	91,813	513,301	431,542
Total funds carried	forward			17	356,099	78,693	434,792	513,301

			2023	2022
		Note	6
Fixed assets
Tangible fixed assets		13
Current assets
Debtors		14	40,149	45,570
Cash at bank and in	hand		411,108	476,530
Creditors: Amounts	falling due within one year	15	451,257 ~76,465	522,100 ~6.799
Net current assets			434,792	513,301
Net assets			434,792	513,301
Funds
Restricted funds		18	78,693	91,813
Unrestricted funds		18	356,099	421,488
Total funds			434,792	513,301

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		8	8	8
Donations	and legacies	177,015	72,972	249,987
Grants receivable		13,425	39,594	53,019
		190,440	112,566	303,006
Prior year	comparative
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		f	8	f
Donations	and legacies	121,913	186,437	308,350
		121,913	186,437	308,350

Core activities
Membership subscriptions
Other activities
Events

Unrestricted	Restricted	Total Funds
Funds	Funds	2023
	6
16,833		16,833
51	700	751
66,659	18,709	85,368
83,543	19,409	102,952

Core activities
Membership subscriptions
Other activities
Events

Unrestricted	Restricted	Total Funds
Funds	Funds	2022
F		6
22,161		22,161
23,249		23,249
23,421	15,854	39,275
68,831	15,854	84,685

Fundraising activities
Trading income

Fundraising activities
Trading income

Unrestricted	Restricted	Total Funds
Funds	Funds	2023
f	6	8
76,141	1,272	77,413
2,890		2,890
79,031	1,272	80,303
Unrestricted	Restricted	Total Funds
Funds	Funds	2022
F	F
60,454	1,438	61,892
4,982	-	4,982
65,436	1,438	66,874

5	Investment	income
			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2023
				6
	Bank interest	receivable	2,533	40		2,573
			2,533	40		2,573
	Prior year comparative
			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2022
			f	F		f
	Bank interest	receivable	57	14		71
			57	14		71
6	Expenditure	on: Raising funds
			Activities	Support		Total
			undertaken	Costs		2023
			directly	(Note 8)
			6	F
	Sale ofgoods		4,106			4,106
	Fundraising	costs	59,209	13,557	72,766
			63,315	13,557	76,872
	Prior year comparative
			Activities	Support		Total
			undertaken	Costs		2022
			directly	(Note 8)
			F
	Sale ofgoods		984			984
	Fundraising	costs	53,450	9,966	63,416
			54,434	9,966	64,400

			Activities	Support	Total
			undertaken	Costs	2023
			directly	(Note 8)
			6
Core activities
Helpline			23,847	6,778	30,625
Library			2,421	1,129	3,550
Gathering	and	events	167,375	44,059	211,434
Other pastoral		activities	197,413	47,449	244,862
			391,056	99,415	490,471
Prior year	comparative
			Activities	Support	Total
			undertaken	Costs	2022
			directly	(Note 8)
			F
Core activities
Helpline			20,909	4,983	25,892
Library			1,953	831	2,784
Gathering	and	events	58,664	32,390	91,054
Other pastoral		activities	159,209	34,882	194,091
			240,735	73,086	313,821
Support costs
			Premises	Office	Other
			costs	expenses	Expenses	Total
					8
Core activities
Helpline			674	4,338	1,766	6,778
Library			112	723	294	1,129
Gathering	and	events	4,383	28,197	11,479	44,059
Other pastoral		activities	4,721	30,367	12,361	47,449
			9,890	63,625	25,900	99,415
Fundraising	costs		1,349	8,676	3,532	13,557
Total 2023			11,239	72,301	29,432	112,972

Support c	osts (continued)	osts (continued)
Prior year	comparative
			Premises	Office	Other
			costs F	expenses	Expenses f	Total F
Core activities
Helpline			747	2,869	1,367	4,983
Library			125	478	228	831
Gathering	and	events	4,858	18,646	8,886	32,390
Other pastoral		activities	5,232	20,080	9,570	34,882
			10,962	42,073	20,051	73,086
Fundraising	costs		1,495	5,737	2,734	9,966
Total 2022			12,457	47,810	22,785	83,052

The aggregate payroll costs were:
	2023	2022
	E	F
Wages and salaries	217,382	187,302
Social security costs	14,049	11,380
Pension costs	3,675	3,382
	235,106	202,064

				2023	2022
				No	No
Pastoral	and	befriending	services	10

Operating surplus/(deficit)	is stated after charging:
		2023	2022
		E	F
Independent examiner's fees
Accounts preparation		2,076	1,840
Independent examination		1,380	1,223
Trustees' expenses
Travel (0trustees, 2022:	1 trustee)		132

Comparative S	tatement ofFinancial Activities
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
				6
Income from:
Donations		121,913	186,437	308,350
Charitable activities		68,831	15,854	84,685
Other trading	activities	65,436	1,438	66,874
Investments		57	14	71
Total income		256,237	203,743	459,980
Expenditure on:
Raising funds		64,400		64,400
Charitable activities		147,381	166,440	313,821
Total expenditure		211,781	166,440	378,221
Net income/(expenditure)		44,456	37,303	81,759
Transfers between funds		1,513	(1,513)
Net movement	in funds	45,969	35,790	81,759
Total funds as	at 1 April 2021	375,519	56,023	431,542
Total funds at	31 March 2022	421,488	91,813	513,301

13	Tangible fixed assets
		Office
		equipment	Total
		6	6
	Cost
	At 1 April 2022 and 31 March 2023	7,322	7,322
	Depreciation
	At 1 April 2022	7,322	7,322
	Charge for the year
	At 31 March 2023	7,322	7,322
	Net book value
	At 31 March 2023
	At 31 March 2022
14	Debtors

Debtors
		2023	2022
			5
Income tax recoverable		36,221	42,020
Pre payments		3,928	3,550
		40,149	45,570
Creditors: amounts	falling due within one year
		2023	2022
		E	F
Accruals and deferred	income	9,911	6,523
PAYE and other taxes		4,020	1,841
Other creditors		2,534	435
		16,465	8,799

										Property	Property
										2023	2022
	Falling due:
	Within 1 year										3,384
17	Movement		in	funds
							At				At
							1 April				31 March
							2022	Income	Expenditure	Transfers	2023
							E	E	E		E
	Restricted		Funds
	Scottish	Forum						39,416	(29,575)		9,841
	TCF Local		support		group funds		60,358	18,177	(31,078)		47,457
	National	Lottery Community				Fund Grant for the
	Grief Companions				Project		6,738	18,594	(25,332)
	Helpline							12,000	(12,000)
	Leaflets							3,550	(3,550)
	Training							2,000	(2,000)
	Siblings						14,475	7,000	(18,677)		2,798
	Suicide						10,123	14,500	(14,646)		9,977
	Online support						69	14,550	(6,049)		8,570
	Bursaries						50				50
	Substance		use					3,500	(3,500)
							91,813	133,287	~146,407		78,693
	Unrestricted			funds
	General funds						421,488	355,547	(420,936)		356,099
							421,488	355,547	~420,936		356,099
							513,301	488,834	~567,343		434,792

Movement		in	funds	funds	- prior	year
								At				At
								1 April				31 March
								2021	Income	Expenditure	Transfers	2022
									E			E
Restricted		Funds
Whirlow								1,718			(1,718)
Scottish	Forum							15,415	19,797	(170)	(35,042)
Northern	Ireland			Branch				10,768		(505)	(10,263)
TCF Local		support			group funds				53,038	(38,190)	45,510	60,358
National	Lottery Community					Fund Grant for the
Grief Companions					Project			28,122	36,716	(58,100)		6,738
Helpline									19,950	(19,950)
Leaflets									4,350	(4,350)
Training									26,500	(26,500)
Retreats									4,025	(4,025)
Siblings									18,025	(3,550)		14,475
Suicide									16,223	(6,100)		10,123
Online support									5,069	(5,000)		69
Bursaries									50			50
								56,023	203,743	~766440	~7,573	91,813
Unrestricted			funds
Designated		funds
TCF Local		support			group funds			10,780	658	(970)	(10,468)
Volunteer		training			and support			75,078			(75,078)
General funds								289,661	255,579	(210,811)	87,059	421,488
								375,519	256,237	(211,781)	1,513	421,488
								431,542	459,980	~378,221		513,301
Analysis of net assets between							funds
											Other	Total
											net assets	2022
											E	E
Restricted	funds										78,693	78,693
Unrestricted			funds:
Designated			funds
General	funds										356,099	356,099
											434,792	434,792

Analysis of	net assets between funds (continued)
Analysis of	net assets between funds - prior year
		Other	Total
		net assets	2022
		F	F
Restricted funds		91,813	91,813
Unrestricted	funds:
Designated	funds
General funds		421,488	421,488
		513,301	513,301