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2024-03-31-accounts

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

Charity registration number 1086625

Company registration number 03613893 (England and Wales)

THE DOVE SERVICE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr S W Knock Ms S Goodall Ms L J Goodburn Ms M C Moore (Appointed 16 May 2023) Ms V F Nash Mr C G Quayle (Appointed 16 May 2023) Chief executive officer Ms C J O'Dell Charity number 1086625 Company number 03613893 Registered office Parklands 1 Lyme Drive Trent Vale Stoke on Trent ST4 6NW Independent examiner Dains Accountants Limited Suite 2 Albion House 2 Etruria Office Village Forge Lane Stoke on Trent ST1 5RQ Bankers Unity Trust Bank Plc Four Brindleyplace Birmingham B1 2JB

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

CONTENTS

Page
Trustees report 1 - 9
Independent examiner's report 10
Statement of financial activities 11
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 27

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006 present their annual report together with the financial statements of The Dove Service (the company) for the year ended 31 March 2024.

The Trustees confirm that the Annual report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

Objectives and activities

The Charity Commission's scheme under which the Dove Service (hereafter referred to as "TDS") is established, sets out the objectives as follows:

"The Charitable Objectives ("Objects") are as follows:

  1. To protect and preserve through the provision of a skilled counselling service (appropriate to their individual needs) the physical and mental health of persons resident in England and Wales (and especially persons living in the County of Staffordshire) who:

  2. i. Have suffered and/or been affected by bereavement; or

  3. i. Are facing a life threatening illness; or

  4. ii. Are facing a serious life changing loss.

  5. To advance the education of the public in matters relating to:

  6. i. Grieving and bereavement;

  7. i. Life threatening illness;

  8. ii. Serious life changing loss.

The Trustees and Management team worked together to develop our Strategic plan 2022 – 2025 in which we have focused on two overarching long term goals. Firstly, stabilisation through in depth reviews of our income and structure and focusing on existing relationships and projects. Secondly, development by creating a plan that prioritises our objectives and goals and supports the organisations ability to diversify, undertaking in depth options analysis and examining risk.

In this second year we are still working on stabilisation, and working towards 3 objectives:

We are continuing to use these objectives to constantly review our organisational plan which will be communicated throughout the organisation, making it clear what role each TDS member plays in its delivery.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Activities for achieving objectives

In 2023-24 we stabilised our Board of Trustees and started to work towards the development of skills and knowledge. We focused on consistency in the delivery of our projects and services, and on developing a wider audience for self-funded services, while looking for new opportunities for the organisation to expand our reach and broaden our service offer. We have consistently met our targets across all projects and worked in partnership with other local voluntary sector organisations. We have fully integrated the use of hybrid working, affording the charity greater reach, and enabling our teams to work from home or the office and encouraging flexible working.

Activities, projects and services

Income this year decreased on last year by 6% to £591,548. Operating expenditure decreased by a corresponding 8% margin to £562,833, leading to a small overall operating surplus of £28,715.

Our Dove Buddies groups have expanded, we’ve maintained one online group a month and have re-started our face to face groups and now have 8 groups running in the community covering Staffordshire and South Cheshire. The groups have grown, with an average of 10 people attending each session. These groups enable us to support people who don’t feel counselling is right for them, or who have finished counselling but want to meet with other bereaved people in a social way, providing that much needed support for those who may otherwise feel isolated or lonely.

Volunteers play a vital part of our organisation in two main ways, in the recruitment of placement counsellors who we are privileged to be able to support through the final stages of their counselling training, and in our Board of Trustees who volunteer their time and expertise to provide effective governance to the running of TDS. We have continued to recruit a small team of placement counsellors to support our work in South Cheshire, this is a great opportunity for us to expand our workforce and be part of the development of the counselling profession.

Main activities undertaken to further the charity's purposes, including for public benefit

The Trustees have carefully considered the requirement for public benefit, reporting in accordance with guidance issued by the Charities Commission.

As a result, the Trustees have satisfied themselves that the public benefit of the activities undertaken by TDS, have continued and are likely to do so in the future.

The activities of TDS which have contributed to the public benefit are summarised as follows:

(a) The provision of counselling and support services; and

all in accordance with the Charitable Objectives.

TDS counselling and support services are provided to clients across Stoke-on-Trent, Staffordshire, Cheshire, and The Wirral, with expanding geographical locations through a developing network of "outreach" delivery points. The use of phone and video-conferencing counselling has made it easier for some clients to make appointments and overcome geographical constraints.

TDS educational services are provided through advice, guidance, training and workshops around all subjects that relate to grief and/or loss. Information provision includes literature and group information/ awareness sessions.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance

Summary of main achievements to support our objectives:

Our three main outcomes for the year and our progress towards those is detailed below:

Resilience

Impact

Reputation

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Performance for the year

All contracts for services and grant funded projects are subject to individual targets and performance management monitoring, with quarterly or six-monthly reporting required by funders. The management team prepares monthly reports and key performance indicators to ensure that all contracts and projects are delivering as expected, and to ensure that any remedial action can be taken in the event of under or over performance.

Showing the difference that our work makes is critical and this is evidenced in a number of ways:

TDS is known for its clinical excellence and the single most important aspect of this is the quality of our staff team who work unstintingly to ensure that services run efficiently, effectively and ethically. This includes everyone in the support functions who enable the smooth running of our venues and systems, but also in ensuring that our counsellors are highly qualified and maintain their continuing professional development. We are delighted that all of our qualified counselling team have a place on the British Association for Counselling and Psychotherapy (BACP) Register of Counsellors, and an increasing number are achieving their personal accreditation as counsellors with the BACP, recognising their experience and maturity as clinicians.

We could not achieve all that we do without the unwavering commitment to our service and clients shown by our employees, volunteers, fundraisers and trustees, and we offer our sincere thanks and gratitude to all those who support us.

Our fundraising practices

We strongly believe that all engagement with our supporters, and any fundraising activities, should operate having regard to the highest standards, so that everyone is treated fairly and with respect. To support this commitment we have maintained our registration with the Fundraising Regulator, and operate in accordance with their Code of Practice.

We comply with GDPR and are an ‘opt-in’ charity, (meaning that we only contact people who have given their express consent to be contacted, and who fully understand what they have opted in to).

Our fundraising activities and practices are overseen by our Chief Executive Officer to ensure that we maintain our high standards, reflect our values in everything that we do, and adhere to applicable laws and codes.

TDS is committed to:

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Client contributions

Wherever possible we offer our services free at the point of delivery, but are only part-funded by our contracts and grants. This makes it really important that we have the support of our clients.

In 2023-24 we received £0 in direct face-to-face client contributions.

Other donations

Our supporters have gifted us a total of £2,211 over the last 12 months. This has come from online donations and by supporters organising their own fundraising events, or participating in nationally organised events on our behalf. Amongst our supporters has been our own staff and a number of current and former clients and their families and we really appreciate every contribution to the continued running of the charity.

Fundraising events

In 2023-24 we did not organise any fundraising events.

Financial review

The total income for the year ending 31 March 2024 was £591,548, and the net assets position at the end of the year was £420,870, all of which is unrestricted.

Risk Management Objectives and Policies

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The risk management reporting framework adopted by the Trustees includes the following:

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Principal risks and uncertainties

Principal financial risks, significant events and factors that have affected TDS during the year have included:

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Plans for future periods

Future proofing the charities service provision

The Trustees have determined that the charity's reserves are kept at a satisfactory level to provide continuation funding for projects/work currently being undertaken by TDS. This provision is to protect our ability to continue to provide valued and much needed services, activities and training to our clients and customers as well as to provide a level of protection to our funders.

Contingency Policy

Unrestricted reserves are maintained to enable the charity to manage its ongoing cash flow position, particularly as funding terms may vary significantly between different statutory or grant funders. A designated contingency reserve has been established to permit the charity to rundown its activities and close over a period of three months in the light of any decision that may be made to cease its charitable activities. This unrestricted contingency reserve at 31 March 2024 is £160,000. Other unrestricted reserves at the balance sheet date amount to £260,866.

Restricted reserves relate to any funds provided under the terms and conditions of specific grant or trust funds. At 31st March 2024, restricted funds amounting to £NIL were held.

Future developments

Our current strategic plan builds on the changes and challenges TDS has faced over the last few years, and incorporates a refreshed ‘organisational purpose’ and objectives in a working document which is owned by every member of the organisation working towards a common goal. This plan redefines the strategic objectives against which performance will be measured in the future.

We are aiming to maintain our positive working relationships within the contracts that we are currently running as these approach their final year and will be working to develop our service offer for the future. We hope that these contracts will continue and that we will continue to be an integral part of them. This includes our partnership with Changes Health & Wellbeing in the delivery of the StayWell Project for C&YP in Stoke-on-Trent, and our work as part of Talking Therapies in Staffordshire.

We will continue to provide support to meet the needs of grieving families as part of our community based Grief out Loud Project, funded by the National Lottery Community Fund. And our Cheshire East based counselling project funded by Cheshire East ICB enables us to continue our placement programme.

Our learning from previous years running Dove Buddies friendship support groups has given us the evidence of need that enabled us to successfully apply for an Awards for All National Lottery Fund grant, which will commence in April 2024. We will continue to develop this project to look at ways of sustaining these groups into the future.

We will continue to develop our fundraising strategy to incorporate a range of options to raise funds for our work. We will be reviewing the structure of our management team to ensure the roles still fulfil the needs of the organisation, and will seek to add to our Board of Trustees to increase our skill set.

TDS aims to be the leading grief support service within its regions of operation through the high quality of services delivered, the calibre and professionalism of our staff, and through the use of assessment tools to clearly evidence the positive therapeutic movement (the difference we make) achieved through the delivery of counselling, therapeutic groups, awareness raising, training and other support.

We continue to be a person-centred organisation, whereby our clients inform and shape the services that are delivered based upon their needs. We also invest in the training and development of our staff, knowing that continuing professional development both motivates and empowers all our members to be the best they can be in their chosen career path.

As the Board of Trustees, we acknowledge the hard work, dedication, professionalism and passion that every one of our team brings to the charity. We continue to appreciate the adaptability and commitment to evolving and developing our services that everyone has shown during this financial year. It is the people within and behind the organisation that enables such high quality services to be delivered, and we thank everyone involved for all that they have done and continue to do, to ensure that we can meet the needs of our clients.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

It is the people within and behind the organisation that enables such high quality and consistent services to be delivered, and we thank everyone involved for all that they have done and continue to do, to ensure that we can meet the needs of our clients.

Structure, governance and management

Governing document and Charity Constitution

The Dove Service is a charity is controlled by its governing document (its Memorandum and Articles of Association), a deed of trust, and constitutes a company, limited by guarantee, as defined by the Companies Act 2006. The Directors of the charitable company are Trustees for the purpose of charity law and are known collectively as the Board of Trustees.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr S W Knock

Ms S Goodall Ms L J Goodburn Ms C Barber (Resigned 14 January 2024) Ms M C Moore (Appointed 16 May 2023) Ms V F Nash Mr C G Quayle (Appointed 16 May 2023)

Method of Appointment or Election of Trustees

The election or appointment of Trustees is set out in the Articles of Association of TDS.

Decision making

The Board of Trustees of TDS meets bimonthly and is responsible for the strategic direction and policy of the charity. The Board are supported by an external clinical advisor, Dr Ann Dalzell, who sits on the ethics committee of the BACP. This means she can share emerging thinking and best practice developments in the counselling profession and in working with grief.

A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the Chief Executive Officer (CEO) and with the Management Team. The CEO is responsible for ensuring that the charity delivers the services, activities and training specified and that key performance indicators are met. The CEO is also responsible for the day to day operational management of TDS, individual supervision of the staff and volunteer teams and for ensuring that the teams continue to develop their skills and working practices in line with good practice.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Policies adopted for the inductions and training of trustees

New trustees are identified through a trustee recruitment and selection process, based on a skills matrix of roles required for the governance of the charity. They are required to serve a probationary period during which they are expected to attend an initial Board meeting as an observer, meet with the Chief Executive Officer, Charlie O’Dell and the Chair of the Board, Simon Knock, and undertake a full Trustee induction programme to familiarise themselves with the charity and the context within which it operates. A training and development programme for all new Trustees has been established.

Pay policy for key management personnel

TDS started the financial year with a team of four managers, including the CEO, who are responsible for the performance of the charity, ensuring that all contract or grant targets are achieved and that these results are reported to respective funders. They also ensure that the charity’s activities are safe, ethical and effective for the beneficiaries in receipt of services and quality standards are maintained throughout.

The remuneration of all staff, including key management personnel is undertaken based on benchmarking remuneration against other similar services, with a view to ensuring that the best staff can be recruited and retained.

Declaration of interests

Trustees are required to declare interests that are relevant and material both at Board level and at sub-committee level and declarations are requested at each meeting. A record is maintained of all relevant and material interests by the Company Secretary and this record is available on request.

Related parties

The Dove Service operates independently and has no related party transactions.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, and signed on the board’s behalf by:

.............................. B2EC69E3AAE2455... Mr S W Knock

Trustee

12-Dec-24 | 7:54 PM GMT Date: .............................................

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DOVE SERVICE

I report to the trustees on my examination of the financial statements of The Dove Service (the Company) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in Engalnd & Wales, which is one of the listed bodies.

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 that in any material respect:

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 financial statements to be reached.

Mr A M Bridge FCA Chartered Accountant Dains Accountants Limited

Suite 2 Albion House Etruria Office Village Stoke-on-Trent Staffordshire ST1 5RQ 13-Dec-24 | 10:36 AM GMT Dated: .........................

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
2,211
-
Charitable activities
4
495,504
87,636
Investments
5
6,197
-
Total income
503,912
87,636
Expenditure on:
Raising funds
Fundraising and
publicity
6
262
-
Trading costs
6
-
-
262
-
Charitable activities
7
474,934
87,636
Total expenditure
475,196
87,636
Net income and movement in
funds
28,716
-
Reconciliation of funds:
Fund balances at 1 April 2023
392,154
-
Fund balances at 31 March
2024
420,870
-		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
2,211
2,804
-
583,140
518,755
108,596
6,197
882
-
591,548
522,441
108,596
262
272
-
-
3
-
262
275
-
562,570
502,651
108,596
562,832
502,926
108,596
28,716
19,515
-
392,154
372,639
-
420,870
392,154
-		 Total
2023
£
2,804
627,351
882
631,037
272
3
275
611,247
611,522
19,515
372,639
392,154

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

SUMMARY INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

All income funds
2024
£
Gross income
591,548
Total expenditure from income funds
562,832
Net income for the year
28,716		 2023
£
631,037
611,522
19,515

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

BALANCE SHEET

AS AT 31 MARCH 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 13 1,414 1,885
Current assets
Debtors 14 44,790 49,025
Cash at bank and in hand 539,436 600,935
584,226 649,960
Creditors: amounts falling due within 15
one year (164,770) (259,691)
Net current assets 419,456 390,269
Total assets less current liabilities 420,870 392,154
The funds of the Company
Unrestricted funds 19 420,870 392,154
420,870 392,154

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

12-Dec-24 | 7:54 PM GMT

The financial statements were approved by the trustees on .........................

.............................. B2EC69E3AAE2455... Mr S W Knock Trustee

Company registration number 03613893 (England and Wales)

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash absorbed by operations
22
Investing activities
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
6,198		 £
(67,697)
6,198
-
(61,499)
600,935
539,436		 2023
£
882		 £
(72,979)
882
-
(72,097)
673,032
600,935

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

The Dove Service is a private company limited by guarantee incorporated in England and Wales. The registered office is Parklands, 1 Lyme Drive, Trent Vale, Stoke on Trent, ST4 6NW.

The members of the company are the Trustees named on page 1. In event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company.

The nature of the charity’s operations and principal activities are that of bereavement support.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Company's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The Company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements are prepared on a going concern basis under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

1.3 Charitable funds

Unrestricted funds 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.

Designated funds compromise unrestricted funds that have been set aside by the Trustees for a particular purpose. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which 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 the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

1.4 Income

Income is recognised when the Company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

Legacies are recognised on receipt or otherwise if the Company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of Financial Activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of Financial Activities as the related expenditure is incurred.

Grants of a revenue nature recognised in the Statement of Financial Activities in the same period as the related expenditure.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment

25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.9 Financial instruments

The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due..

1.12 Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

The analysis of these costs is included in note 8.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

2 Critical accounting estimates and judgements

In the application of the Company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In determining the allocation of the expenditure between activities a detailed review of costs is undertaken by management and judgements are made in ascertaining specific costs where identifiable. For all other costs, an estimation is used on a percentage basis as determined by management.

Management have also estimated the basis for determining the allocation of expenditure between direct and support costs. Each project has been examined to derive an overall percentage basis for allocation.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 2,211 2,804

4 Charitable activities

Counselling
and support
Training,
workshops
&
awareness
2024
2024
£
£
Sales within charitable
activities
499,760
28,295
Analysis by fund
Unrestricted funds
466,642
7,851
Restricted funds
33,118
20,444
499,760
28,295		 Group
support
Information,
advice &
guidance
2024
2024
£
£
33,782
21,303
13,338
7,673
20,444
13,630
33,782
21,303		 Total
2024
£
583,140
495,504
87,636
583,140		 Total
2023
£
627,351
518,755
108,596
627,351

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4
Charitable activities
Previous year:
Counselling
and support
Training,
workshops
&
awareness
2023
2023
£
£
Sales within charitable activities
533,789
35,828
Analysis by fund
Unrestricted funds
495,757
11,932
Restricted funds
38,032
23,896
533,789
35,828
5
Income from investments		 (Continued)
Group
support
Information,
advice &
guidance
Total
2023
2023
2023
£
£
£
33,830
23,904
627,351
9,934
1,132
518,755
23,896
22,772
108,596
33,830
23,904
627,351		 (Continued)
Group
support
Information,
advice &
guidance
Total
2023
2023
2023
£
£
£
33,830
23,904
627,351
9,934
1,132
518,755
23,896
22,772
108,596
33,830
23,904
627,351
518,755
108,596
627,351
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 6,197 882

6 Raising funds

**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Other trading activities
Fundraising trading expenses 262 272
Raising donations and legacies
Interest payable and similar charges - 3
262 275

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7 Charitable activities

Counselling
and support
Training
workshops
&
awareness
2024
2024
£
£
Staff costs
307,834
22,227
Rent
25,546
891
Light and heat
2,538
637
Telephone
2,015
45
Postage and stationary
215
7
Sundries
476
84
Computer costs
5,358
191
Professional fees
8,231
284
Repairs and
maintenance
2,790
582
Photocopying and
consumables
414
54
Training
720
-
Travel and counselling
costs
10,435
1,928
Bank charges
415
-
Cleaning
1,449
9
Recruitment and
induction
288
338
368,724
27,277
Share of support costs
(see note 8)
90,427
4,823
Share of governance
costs (see note 8)
6,600
-
465,751
32,100
Analysis by fund
Unrestricted funds
432,631
11,656
Restricted funds
33,120
20,444
465,751
32,100		 Group
support
Information,
advice &
guidance
2024
2024
£
£
24,894
17,718
636
424
480
320
29
19
6
4
362
103
165
110
1,019
322
489
326
81
36
-
-
5,547
1,528
-
-
-
-
338
225
34,046
21,135
5,811
3,727
-
-
39,857
24,862
19,413
11,234
20,444
13,628
39,857
24,862		 Total
2024
£
372,673
27,497
3,975
2,108
232
1,025
5,824
9,856
4,187
585
720
19,438
415
1,458
1,189
451,182
104,787
6,600
562,570
474,934
87,636
562,570		 Total
2023
£
425,914
22,951
1,855
3,110
398
703
5,185
7,287
5,937
651
4,967
25,562
508
2,426
-
507,454
100,114
3,679
611,247
502,651
108,596
611,247

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7 Charitable activities

(Continued)

For the year ended 31 March 2023

Counselling
and support
Training
workshops
&
awareness
£
£
Staff costs
359,038
25,609
Rent
21,042
877
Light and heat
1,058
352
Telephone
2,880
103
Postage and stationary
251
56
Sundries
315
198
Computer costs
4,694
196
Professional fees
6,718
149
Repairs and maintenance
2,748
1,246
Photocopying and consumables
481
64
Training
80
4,687
Travel and counselling costs
12,760
2,439
Bank charges
505
1
Cleaning
2,421
2
414,991
35,979
Share of support costs (see note 8)
85,795
5,683
Share of governance costs (see note 8)
3,548
52
504,334
41,714
Analysis by fund
Unrestricted funds
466,302
17,818
Restricted funds
38,032
23,896
504,334
41,714		 Group
support
Information,
advice &
guidance
£
£
28,563
12,704
619
413
267
178
76
51
56
35
122
68
177
118
326
94
1,166
777
64
42
120
80
3,407
6,956
1
1
2
1
34,966
21,518
5,535
3,101
51
28
40,552
24,647
16,656
1,875
23,896
22,772
40,552
24,647		 Total
2023
£
425,914
22,951
1,855
3,110
398
703
5,185
7,287
5,937
651
4,967
25,562
508
2,426
507,454
100,114
3,679
611,247
502,651
108,596
611,247

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Support costs allocated to activities

Staff costs
Depreciation
Rent
Telephone
Postage,stationery and consumables
Cleaning and sundries
Computer costs
Professional Fees
Recruitment costs and training
Repairs and maintenance
Bank charges
Travel and counselling costs
Governance costs
Analysed between:
Counselling and support
Training, workshops and awareness
Group support
Information, advice and guidance		 2024
£
100,929
471
248
318
12
458
-
1,897
291
106
370
(313)
6,600
111,387
97,027
4,823
5,811
3,726
111,387		 2023
£
82,491
628
3,099
324
-
6,721
711
3,372
225
1,476
41
1,026
3,679
103,793
89,343
5,735
5,586
3,129
103,793

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Company during the year.

At the date of this report and during the period a third party trustee indemnity policy was in force for the benefit of all of the trustees.

During the year ended 31 March 2024, there were no expenses paid to trustees (2023 £Nil).

10 Employees

The average monthly number of employees during the year was:

Charitable activities
Management and administration of charity
Total		 2024
Number
17
7
24		 2023
Number
17
7
24

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

10
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2024
2023
£
£
436,388
466,289
23,793
28,730
13,421
13,386
473,602
508,405		 (Continued)
2024
2023
£
£
436,388
466,289
23,793
28,730
13,421
13,386
473,602
508,405
508,405

The total amount of employee benefits received by the company's key management personnel was £145,724 (2023 £114,451). No benefit in kind are received by any members of the key management team.

There were no employees whose annual remuneration was more than £60,000.

11 Independant examiner's remuneration

The Independent examiner's remuneration amounts to £6,600 (2023 £3,679).

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Tangible fixed assets
Plant and
equipment
£
Cost
At 1 April 2023 17,375
At 31 March 2024 17,375
Depreciation and impairment
At 1 April 2023 15,490
Depreciation charged in the year 471
At 31 March 2024 15,961
Carrying amount
At 31 March 2024 1,414
At 31 March 2023 1,885

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
9,012
1,996
33,782
44,790		 2023
£
40,344
-
8,681
49,025

15 Creditors: amounts falling due within one year

Notes
Other taxation and social security
Deferred income
16
Trade creditors
Other creditors
Accruals		 2024
£
5,052
136,105
11,456
3,797
8,360
164,770		 2023
£
8,094
240,089
1,497
4,066
5,945
259,691

Creditors include £136,105 (2023 £240,089) of income which has been deferred into the following year due to the timing of the company's entitlement to the income.

16 Deferred income

Arising from Deferred income
During the year, the Charity received the following government grants:		 2024
£
136,105		 2023
£
240,089

National Lottery Community Fund RC Midlands Region (Grief Out Loud)

A grant was awarded in October 2021 relating to a 5 year project supporting families in North Staffordshire, Cheshire and Wirral. During the year £68,148 (2023 £79,653) has been recognised as income in the Statement of Financial Activities.

Midlands Partnership Foundation Trust (MPFT)

A grant was awarded in March 2022 relating to emergency funding to support the requirement for additional counsellors. During the year £124,475 (2023 £142,528) has been recognised as income in the Statement of Financial Activities.

There are no unfulfilled conditions or other contingencies attached to the grant noted above.

Deferred income is included in the financial statements as follows:

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Deferred income (Continued)
2024 2023
£ £
Deferred income is included within:
Current liabilities 136,105 240,089
Movements in the year:
Deferred income at 1 April 2023 240,089 367,076
Released from previous periods (240,089) (367,076)
Resources deferred in the year 136,105 240,089
Deferred income at 31 March 2024 136,105 240,089
17 Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 13,421 13,386

The Company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

Contributions totalling £3,797 (2023 £2,635) were payable to the fund at the balance sheet date and are included in creditors,

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
Drake hall - 19,488 (19,488) -
The National Lottery Community Fund - RC
Midlands Region (Grief out loud) - 68,148 (68,148) -
- 87,636 (87,636) -

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
Drake hall - 22,102 (22,102) -
The National Lottery Community Fund - RC
Midlands Region (Grief out loud) - 79,653 (79,653) -
Digital inclusion - 6,842 (6,842) -
- 108,596 108,596 -

Drake Hall

This funds the provision of specialist counselling support to residents.

Digital Inclusion

A partnership project encouraging access to the use of digital technologies in the support of people's health and wellbeing. Delivered in partnership with Staffordshire University.

The National Lottery Community Fund RC Midlands Region (Grief Out Loud)

A community based project aiming to normalise grief, funded by the National Lottery Community Fund, RC Midlands Region.

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
Contingency Fund 160,000 - - 160,000
General funds 232,154 503,912 (475,196) 260,870
392,154 503,912 (475,196) 420,870
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
Contingency Fund 160,000 - - 160,000
General funds 212,639 522,441 (502,926) 232,154
372,639 522,441 502,926 392,154

Contingency Fund

The Trustees have determined (in accordance with good risk management practice) to maintain a designated contingency fund to permit the charity to rundown its activities and close over a period of three months after a decision to cease its charitable activities.

Docusign Envelope ID: 1583B596-1B5A-4DF0-B456-A92820FA3B38

THE DOVE SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Operating lease commitments

Lessee

At the reporting end date the Company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2024
£
3,600
3,600
7,200		 2023
£
3,600
7,200
10,800

21 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

22 Cash generated from operations 2024 2023
£ £
Surplus for the year 28,716 19,512
Adjustments for:
Investment income recognised in statement of financial activities (6,198) (882)
Depreciation and impairment of tangible fixed assets 471 631
Movements in working capital:
Decrease in debtors 4,235 34,663
Increase in creditors 9,063 84
(Decrease) in deferred income (103,984) (126,987)
Cash absorbed by operations (67,697) (72,979)
23 Analysis of changes in net funds

The Company had no material debt during the year.