rrylsirailon number 1098815 (Enilènd and Walesl Chath r•ilstntlon numb•r SC041>97 Ikotl•ndl Cornpary reBistration nurnber 04754829 IE￿1￿1bd and Wale51 SURVIVORS OF BEREAVEMENT BY SUICIDE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 SURVIVORS OF BEREAVEMENT BY SUICIDE LEGAL AND ADMINISTRATIVE INFORMATION Trustaos F J lj'iv J H Bradshaw P Chandaran E Payaml Dr J Whitebrook J Heal L T Larsen l Ta￿01 N S Colbourne Chair Treasurer Appoinied 7 May 2024 Appoinied 3 May 2024 Appointed 4 June 2024 Resigned 30 April 2023 Resigned 11 August 2023 Chlef Emcutlve Offlcer L Rose Comp•ny Secret•ry L Rose Charlty number (Eniland and W¥l•sl 1098815 Ch•rlty numb•r IS¢otl•ndl SC(141397 mpany numb•r 04754829 R•8l$t•r•d offl¢• 14-16 New Lawn Road Ilkesion Derbyshlre DE7 SHE Audltor Milchell Charlesworth (Audltl Llmlted 3fd Floor 44 Peter Street Manchester M2 5GP M2 5GP B¥nk•rs Charity Ald Foundation Bank Llmited 25 King5 Hill Avenue West Malin8 ME194JQ SURVIVORS OF BEREAVEMENT BY SUICIDE CONTENTS Page Trustees. report Staiemeni ol trustees. responsiblliiies Independent auditor's report 7-10 Statemeni ol financial actlvliie5 li 8ilaTrce sheet 12 Note5 to the financial statements 13-23 SURVIVORS OF BEREAVEMENT BY SUICIDE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees Iwho are also director5 lor the purpose ol company lawl present thelr annual report and Ilnanclal statements for the year ended 310ecember 2023. The financial statements have been prepared in accocdance wilh the accounting pollcies set out In note I to the financial statements and comply with the charity's governln8 document, the Companies Act 2006 and "Ac£ountinÉ and Reporting bv Charitie5.' 5tstement of Recommended Prartice appllcable to charitie5 preparing thelr 3ccount5 in accordance wtth the Flnanclal Aeporting Standard applicable in the UK and RepublSc of Ireland IFR5 1021. leffect￿e l January 20191. Go¥ernlni docufflent The company was Incorporated by Memorandum and Artlcles of Assoclatlon dated 14 April 2Crf13. The £ompary Is Ilmited by 8uarantee and has no share capltal. Lepl rtatUS The compary is re8isiered as a charrty under the Charitles Art 2011 and its re815tered number with the Charrty Commission Is 109B815, the charily 55 also regisiered under the Charities and Trustee Investment 15co¢landl Act 2C()5 and Sts regisiered numbÈr is SC041397. Trust¢e Indurtlon and tr•lnl All irustees recelve advlce and informatlon on thelr roles In the or8anlsailon and admlnlsirailon of the charlty. The Charlty Commlssion Gulde for tnjstees Is provlded to each member. ObJectfve5 and actl¥lt￿$ Ch•rlt•ble OblertS¥•5 To rneei the needs and break the Isolatlon lor adults118 and ovefl who have been Smpacted by sulcide loss, by offerln8 a safe and confidential ènvironmènt, in which adults can sharè theiv èxperiernces and feÉ*lin8s. consequèntly 8Sving and 8ainlne support from each other. To promote greater awarenes5 lor prolesslonals to help them reco8nlse the Specific 5UPPOrt requlred for those Smpacted by sulclde. Publ1¢ B•n•lh The tru5tee5 have had regard to the guidance issued by the Charity Comrni55ion. which has meant that they should report on the charity's public benefit. The two underlyin8 princlples are.. 111 There must be an identlfièble benelli or benellts that arose from the alms, and 11118eneflt must be for the publlc. or a section of the publlc. SURVIVORS OF BEREAVEMENT BY SUICIDE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 A¢hlevemerrts and perforniance Stgnificont octiviries and ochievements ugoinst objectives It Was agreed by the Boaid of Trustees in 2023 to rneet ten months of the year on a monthlv basls virtualty and two months of ar to meet lace to face. whSch are to be reviewed as and when the board ol trustees feel it's necessary. The chalf. vke-chalr and CEO have contlnued to have weekly virtual catch-up meetin8S. these meetin85 are to d15CU5s any onRolng Issues and also to prepare ihe a8enda for the next board meetin8. The charlty tontlnue5 to grow, offering a support servlce for those affected by Suicide. Intludin8 our contlnutd afflliatlon with the Police and AMPAAO. who offer suicide p05tvention 5ervice5, providin8 trauma-inlorrned support at Individual and community level lor anyone affected by suicide and SOBS who offers an open-ended support service for those who have been impacted by suicide loss. We h3ve Continued to collaborate with other countie5 across f ngland offering ICSS Ilnte8raied Care Systems) includin8,' South Yorkshire, Derbyshire and Herif0rdshi￿ and wilh ihe support ol usin8 RTSSS (Real Time Suspecied Suicide Surveillance). Ouf Partnership continues the thrive with public health. 3,° Sector or8anisaiions and couniy councils. Sulcidt & Co art workln8 wlth the tharlty allowln8 vtsluntttrs to actèss thtir sèrvltès In a tlmely fashlon to give a 'debriÈfln8 service. and cllnical supervlslon. This servlce has been well received from th05e who have used It. The charlty contlnues to establlsh Ilnks In Wales and we a￿ now Involved In more neiworkln8 opportunltles wlth other or4anisations such as. Co-al£ Alliance South East Wales, Suiclde PreventSon Group Meeting SW Police, Publlt Health Wales and NHS Wale5. We will continue to identify further link5 in Scotland and are presently workln8 with SAMH. Public Health and Police Scotland. We had 21 volunteers ves18n durin8 2023, but the 8rowih of volunieers continues and we have recrulted 175 new volunteer5 durin8 this period. SOBS now has a total o14(KJ volunteers. There were 5 8roups whlch closed, bui 7 new 8roups opened, bringln8 the new total of fate-to-lace support groups to 69 IEn8land 62, Wales l and Scoiland 51. There are also further pendiThg volvnttèrs and groups awaitln8 to join the service offering. The Board of Trustees begun supporting the new SDL Istrateglc Development Lead) who was appolnted In Juty. The role wlll Implement new policies. reviewing establlshed ones and malntain the 5-year buslness plèn 2022 -2027. whlch Includes KPIS to allow us to measure our own performance as well as measure how successful the support 8iven has been to beneflciarie OUT Ambasgdors at Survivors ol Bereavement by Suicide work tirele$51y t¢ help to raist awareness ol our work and brin8 support to our organi5ation. We continue to have three ambassadors." Angela Samata, Andy Cohen-wray and Rebecca Gibson. In March, An8ela Samata spoke obout preventlnR suiclde at TEOX Manchester with I1,0￿ vlews on YouTube. Angela says 'Post venlson is prevention lof the next 8eneration', The Volunteer Coordlnaiots.. North and south, have tontinutd to dtliver tht national workshop to organlsatlons. Thi5 Is to help people understand why there 15 Such a great need to support those left behind alter a 5ulcide105s. They continue to work well towards the implementation ol new groups in the counties of England and growing network contacts. The S-year Lottery fundin8 will end June 2024, wlth ihis In mind new projects need io be planned and pcoposed. The soclal medla and fundraisln8 siaff devlsed a campaign called Hope In Every Step. Thls would see a collectlve of people counting their steps vla an app and ihe end 8oal to reach 100 million steps in ICQ days leadin8 to World SuitSde Prevention Day In September. The campaign wa5 hu8ely succes51ul reachin8 the tar8et In just 10 day5. the target was quickly raised. The campaign would a150 see free t-shirts posted out to partScipants so they could wear freely in publlc combattin8 Ihe stlgma around sulcide. The charltles expectatlon was to ￿ach a posslble 5CQ particlpants end fl£ures showed thai amount was tTebled. The national email 5UPPOrt received I2.0￿? emai15 during 2023, which is a very large increase in ernails from 2022. Some beneficiaries are accessing thi5 Service from other countries and they are signposted to more appropriate 5er¥ices as 500n a5 It 5 safe to do $0. SURVIVORS OF BEREAVEMENT BY SUICIDE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Followlng a period ol closure In 2022, our Natlonal Support ￿Tre Is growlng In strength. Rlgorous training for new volunteers nd refresher courses lor those establlshed, have taken place. By the end of 2023 the line was available Monday to Friday 93m to 5pm, wlth a view to expandln8 Monday through to Sunday. 9am to 9pm, 365 days a year_ The Support Une recelved 6,025 calls, ol which 1,429 c3115 were answered by Support Line volunteer5, these figures a￿ lower than last year. Llue to a limited serwce. Oui peeT-to-peer support groups also take calls frorn 5uFvlvor5 W15hing to acce55 the face-to-face sessions and on average there were 9 calls per Broup during 2023. There has been a ropld erowth In volunteers wanilne to traln lor the charity. this has then enabled the charliy to open more lace-to-face groups ihrou8houi the UK Our data shows an Increase In benefltiarles atiendlng 8roups1s up by 737, wlih 4,686 attendees but a decrease In virtual attendees to 427. In accordance with the General Data Protection Regulation 2018 and to ensure we are fully compliant.. we have updated policie5 and ensure ihat these are reviewed regularly. All SOBS groups have also had to comply with the new rules and regulations. Every client accessin8 our services are required io sign a consent a8reement allowing SOB5 to hold their personal Information and details. which is reviewed every 2 years and data cleansed, ensurin8 records are destroyed as necessary. Sodal M•d During the year the charltles so¢lal medla platform5 Saw a notlceable uptake in sub5crlbErs, ralsin8 the SOBS prolile further. Followln8 the campai8n In the later part of the year. Hgpe In Every Step saw Facebook follower5 increase conslderably, not only volunteers postin8 and sharin6 but beneficiarles and even companles not direcily Impacted. Facebook remains io be rhe maln slre vlslted. Natlon•l Websft• The CEO and board of Trustees declded on a re.vamp of the charltie5 webslte to improve the way beneflciarie5 access our services. li was identified that a location search function was used ihe most. ensurin8 a ￿al lime moniiorin8. It has been noiiced that ihe Community Fonjm whlch was launched in November 2018, now has posis from all corners of the globe. We continue to have moderators ensurin8 that the language used meets the SOBS èthos. We are confident that the Forum will continue to be a great success and particularly lor those that •re not able to access a 8roup. As ol Oecember 2023, there were lust over 8,IlXI members, The charlty £ontlnues to revlew and develop tralnln8 for our volunteen, wlth 8 e-learnln8 modules, conslstlng of,. Introductlon to eLearnlnB, our charity, GDPR, Safeguarding, diverslty. equality & intlusion, finance, Social rnedia accessible awarenes5, New volunteer5 are required to complete these before acces5in8 in person trainin8 5e55ion5. It has been identified that trainin8 lor est3bli5hed volunteers needs to be refreshed every two year5 to update with development and identilyin8 new courses to help support their role. Fln•n¢• Survlvors of Bereavement by SuScSde continues to receive funds from giving pages such as.. Just Givin8. GoFundMe. PayPal, Slrlpe, Amaion Srnllè, FaeebooklM*ta, Enthuse and Matth Funding. The thèrlty Is 8ratÈful for the many donatiorts It receives throughout the year from Sndivldual donor5. organisations, trusts and companies. A large portlon of donatlon5 we ￿ceIVe are from those Impaued by a sulcide loss, either through fundraislng attlvitles or dlrect donations and is their way of thanking us for the help provided. Going concern With ihe ireasurers linancial budgeting, the direciors have reasonable expecraiion that ihe company has adequate fundin8 resources to tontinue In operational existence lor the foreseeable future. For thls reason, they continue to adopt the 80ing concern ba515 in preparing lor the financial statemenls, Further detalls re$ardin8 the adoption tsl the Boing toncern basis tan be found In the Accountin8 Policie5. SURVIVORS OF BEREAVEMENT BY SUICIDE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Flnancl•l r4¥14w The total Sncome In 2023 received was E562.668. whSch wès an increase from the previous year 01 £499.232. Expèndlture has Increased ffom £418.556 in 2022 to £640,782. ￿eTaIl. this has resulted In a delicit of £78.114. which is signifi￿ntlY lower than the previous year a surplus of £80.676. but a new buildlng, increase in staff members. as well as new volunteers training 0Sts and group serups explains the redurtion. There were concerns over how the pandemic and cost ol living would impact donations to SOBS. bui it Is clear that we are coTrtlnually SUPPDrted by those wantlng to help and boih lundralse and donate. The trustees have agreed a policy lor managing adequate and appropriate reserve5 lor the tharity In Ilrne with guidante19sues by the Charity Commission. The trustees have considered the rlsks to the orBani5atlon. completed an analysis of the Impact of significant risk and identified the need to maintain a reserve equivalent to 6-12 month5 unrestricted expenditure currentlv estimated at between £120.CQ) and £200.OCQ, but with increasin8 numbers of staff and 8roiip5, this fi8ure will need to be revisited. Structure, 8ov•rnan¢• and mana8•m•nt Go¥ernln8 document Survivors of Bereavement by Sulclde, Natlonal Offlce Is based at 14-16 New Lawn Road, Ilkeston, Derbysh1￿, DE7 SHE whlchls the company's re8isiered olFSce and the prlncipal address of the charlty, Survlvors o18ereavement by Suitlde is a companv Ilmited by Buarantee and not having a share tapltal Icompany ￿gistratIOn No. 04754829 England and Wales) and Re8lStered Charity INO. 1098815. Scottish Charity No. SC0414971. The charity's 8overnin8 document is the Memorandum of Articles of ASS￿latIOn. The trustees, who are a150 the dlfectors tor the purp05e of company law. and who served during the year and up to the date of slgnaiure of the financial statemenis were.. J H Brad5haw- Treasurer P Chandarana lappoinied 7 May 20241 E Payami (appointed 3 May 20231 Dr J Whitebrook (appointed 4 June 20241 J Heal Ire5igned 30 April 20231 L T Larsen Irtsigned 11 August 20231 J Taylor N S Colbourne Trust•* seledlon methods An a55e5srnent 15 made to discovef those skllls requlred by ihe or8anlsation. Efforts are made to rttruit trustees who meet the skill requirement of Survivor5 of Bereavement by Suicide. The Iru5tee5 are responsible lor scheme governance and the employment of staff. They are required to prepare financial statements for each financial year, which glve a true and lair vlew of the state of affairs ot the charitable company a5 at the balance sheet dale and ol its incoming reSou￿e5 and application of resources. li is also responsible lor maintainin8 proper on8oln8 accountlng records which show with reasonable accuracy the 1Snancial posStlon of the charitable company and lor sale8uardin8 assets. Organlsatlonal strtsrture The board ol trustÈes contlnue io meet ten months ol ihe ytar wrtually with a further two mÈetSn85 laet to face. The trustees responsible Iof the strategic direction and poliry of the charity. A scheme of delegation Is in place and day to dav responslblllty lor the running ol the charlty rests with the chlef olllcer, who attends all the trustees meetin85, but has no voting rights. SURVIVORS OF BEREAVEMENT BY SUICIDE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Rlsk m￿lIatIon pollri The trustees examine the mator rlsks ihat ihe charity laces each financial year when preparing and updatlng the strategic plan, The charity has developed sysiems to monitor and control these rlsks to mltl8ate any impètt thai they may have on ihe charity In the future, However, the trustees tonsider that ihe tontinuing vncertainty over fundin8 levels constilutes è significant residual risk to our present level ol operation il we are not 5ucces51ul in negotiatin8 more sustainable funding. Internal risks are minimised by the irnplernentation of procedures lor authorisation of all transactions and projects and to ensure consistent quality of delivery of our services to Ouf clients. The policies are periodically reviewed to ensure that they still meet the need of the charity, R•l•t4d p•rtles 5urvi¥or5 of Bereavernent by Suitlde h15 no related parties that make a $18nllicant Impoct upon the pollties adopted by the organisation. DIKlosure ot Inform•tlon to •udltor Each ol the trustees has confirmed thai ihere is no infom)ation ol whith thty are aware which Ss r•levant to the audSt, but of which the auditor 15 unaware. They have further confirmed that they have taken appfopriatt stèps io idèntify such rèlevant Information and to establish that the auditor Is aware of such inlormaiion. Sm•ll company •xemoknn This report Is prepafed In accordance wlih ihe speclal prov151ons lor small companles under Part IS of the Companles Act 2006. The trustets, report wa5 approved by the Board of fruste¢s. FJ kniv Chair 14-16 New Lawn Road Ilkeston Derbyshire DE7 SHE 2510912024 SURVIVORS OF BEREAVEMENT BY SUICIDE STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees. who zre also the directors of Survlvor5 or Bereavement By Suicide for the purpose of company law, are responsible lor preparing the Trustees, Report and the financlal siatements In accordance with applicable law and Uniied Kln8dom Accountlng Standards (United Kin8dom GenerallyAccepted Accountln8 Prauicel. Company Law requires the trusteÈ5 to prepare financlal statements for each flnancSal year whith give a true and falr view of the State of affairs ol the charity and of the incominB resources and application of resources. including the income and expenditure. ol the chariiable company for that year. In preparlng ihese flnancial siatements, the trustees are requlred to.. selert suitable accounting polities and then apply them tonsistentlvi . observe the methods and principles in the Charities SORP,. make ludsements and estimates that are reasonable and pfudent; and prèpare thè linancial statemtnts on the golng con¢¢rn basis unless 11 Is Inappropriatè to prtsume that the charity wlll onllnue In operalion. The trustees are responslble lor keeping adequate accountlng records thai dlsclose wlth reasonable accuracy ai any tirne the flnancial posliion of the chaTlty and enable them io ensure that the IlnaniS3l statements comply with the Companies Act 2C#J6. They are a150 responslble for 5afe8uardin8 the assets ol the charity and hence for takin8 reasonable steps for the preventlon and detection ol fraud and other irregularitlt5. SURVIVORS OF BEREAVEMENT BY SUICIDE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURVIVORS OF BEREAVEMENT BY SUICIDE Oplnlon We have audited the financial statements of Svr¥ivor5 Of 8ereavement Oy Suicide (the 'charity'l for the year ended 31 December 2023 which comprise the sratement of financial activities, Ihe balance sheet and nores ro rhe financial statemenis, ncludin8 $18nilicanE accouniin8 policies, The financial reportin8 frarnework thai has been applied in their preparation is appllcable law and Unltetl Kln8dom Accouniing Standards, in£ludin8 Financial Reporting Standaid 102 The Finoncial Reporting 5tondèrd opplicoblt In the UKond Republit ollrelond Iuniied Kingdom Generally Attepted AccountSn8 Practictl. In our opinlon, the flnancial statements.. Rive 3 true and lair view of the state of the charitable company's aflairs as at 31 December 2023 and of its incomin8 resources and application ol resources, includin8 Its income and expenditure, for the year then ended., ha¥e been properly prepared in accordance wSth Unlted Kingdom Generally Accepied Accountln8 PrKiice.' and have been prepared in accordance wlth the requlrements of the Companie5 Act 2006. Bas1$ lor oplnlon We conducted our •udit in accordance with International Standards on Auditin6 IUKI IISAS IUKII and appllcable law. Our responsibS1iiies under those srandards are lunher descrlbed in the Audit(v's responsjbilirres lor the oudii ol rhe fv"nanclol stotements sectlon ol our report. We are indepenileni of the charlty in atcofdar*ce with the eihltal requlrements thai are relevant to our audlt ol thè linantial statement5 in the UK. Including the FRC'S Ethital St3nd3rd, and we have lullillèd our other ethical respon5ibilitles in accordance with these requirements. We believt that the audit evldence we have obtained Is sulflcient and appropriate to provide a basis lor oyr opinlon. Conduslons relating to ￿Ing conc•m In audltin8 the linanclal sratements, we have concluded that the trustees, use of the 8oin8 concern bas4s of accountln8 In ihe Pfeparatlon of the finantièl statements Is approprlèie. Based on the work we have performed. we have nol Identified any material uncertalnties felatlnB to event5 or condltrons that, Individually or collectlvely, may cast si8nlficant doubt on the charity's ablllry to coniinue as a 8oln8 concern for a period of at least iwelve months from when the financlal statement5 are authorlsed for Issue. Our re5ponsibllitie5 and the responsibilities ol the tru5tee5 Wlth re5pett to gtslng tontern are described In the relevant sections of thi5 report. her Informatlon The other informatlon comprlses the information included in the annual report other than ihe flnanclal statements and our auditor's ￿port thereon. The trustees are responsible for the oiher inloimation contalned within the annual report. Our opinion vn the financial statements doe5 not cover the other information and, except to the extent otherwise explicitly Stated in our report. we do not expre55 any form of assurance conclusion thereon. Our responsibility 15 to read the other information and, in doing 50. consider whether the other information is maierially incon515tent with the financial staternents or our knowled8e obiained in the course of the audii, or otherwise appears io be materially missiaied. If we identify such maierial Snconsis¢encies or apparent mateclal misstaiemenrs, we are required io determine wherher ihis 8ives rise io a maierial misstatement in the financial statemenis themselves, If. based on the work we have pertormetl, we conclude that there is a materlal mlsstatement of thls other informatSon, wt are requlred to report that lact. We have nothing to report In th15 reBard. Oplnlons on other matters prescrlbed by the Companles Act 2W6 In our opinion, based on ihe Wofk underiaken in the course of our audit.. the inlormatlon glven in ihe trustees. report lor the financlal year for which the financial ststements are prepared, whlch includes the ￿1￿ctorS. report prepared for the purposes of company law, is consisteni with the financial statements,. and the directors. report Included withln the trusiees, report has been prepa￿d In accordance with applicable le8al requlrement SURVIVORS OF BEREAVEMENT BY SUICIDE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SURVIVORS OF BEREAVEMENT BY SUICIDE •tters on whlch we are requlred to report by exceptlon In the light ol the knowledge and understanding ol the charity and it5 environment obtained in the course of the audit, we have noi identified material missiatemenis in the direcrors, report included within the trustees, report. We have nothin8 to report in respect ol the followln8 matiers in relation to which the Cc+mpanies Act 2006 requires us to report to you If, In our oplnion.. dequate accounring records have noi been kept, or returns adequate for our audit have not been ￿CeiVed from branches not visiled by us., or the flnanclal statements are not In a8reement wlth the accountlng records and rfurn5- or certain di5c105ure5 of trustees, remuneration specified by law are not made.. or we have not received all the information and explanations we require lor our audit., or the trustees were noi entitled io prepare the Ilnancial statements in atcordar*ce with ihe small companies re8lme and take advanta8è ol the srnall tompanles. èxemptions In prèparln8 the irusieès, report and Irom ihe re4uSremènt to prepare a strategic report. R•sponilbllltles oltruM• As explained more lully in the slatement of rrusiees, responsibiliiies, the irustees, who are also the direcior5 of the chariiy lor the purpose ol company law. are responsible lor the preparatlon ol the flnancial srèiemenis and lor bein8 satlsfied thai ihev 81ve a true and lair view. and lor such Internal control as the trustees determine Is ne£essary to enable the preparètion ol flnancial statements that are free Irom material mi5Statement. whether due to fraud or èrror. In preparing the financial Statements. the trustees are respon51ble lor assessing the charlty's ability to continue a5 a 8oln8 concern. disclosing, a5 appllcable, matiers related to 8oln8 concern and u5in8 the 8oln8 concern basbs of accounting unless the irustees el¢her intend to liquldate the Iharitable company or to cease operatlons, or have no realisiic alternatlve but to do so. Audltols r•5pon51bllltles for the •udlt ol the financlal 5t¥tem•nt5 Our objèdives are to obtèirt reasonable assurance èbout whether thè flnanclal statemènts as a whole are Iree from material misstatement. whether due to Iraud or error, and t9 Issue an audltor's report that include5 our opinion. Reasonable a55uran¢e Is a high level ol assurance but is not a guarantee Ihat an audit conducted in accordance with ISA5 IUKI will always detecl a materlal mlsstatemenr when it exists. Misstatements can arlse from fraud or error and are considered maierlèl If, Indlvlduallv or In the aggregate, they coulil reasonably be expected to inlluence the economlc decisions of users iaken on the basis of these financial staiements. Irre8ul¥rliies. includln8 fraud. are insiances ol non-compliance wilh law5 and re8ulotion5. We desi8n procedures in Ilne with our cesponsibilitles, outlined above. to deieci maierial missratemenis in respeci ol Irre8ularitles, Includin8 fraud. The e¥teni to which our pr¢xeduies arè tapable ol detectln8 Srfe8ularltles, Includln8 fraud, is detailed below. SURVIVORS OF BEREAVEMENT BY SUICIDE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SURVIVORS OF BEREAVEMENT BY SUICIDE Extent to whlch the audlt was (onsldered c¥pable of detertln8 Irregul•rftles, Includlni fraud We identify and assess the risks of material misst3ternent ol the financial statement5, whether due to fraud or error. and then desi8n and perlorm audit procedures responsive io those risks, including obiainin8 audit evidence that is sufficient and appropriaie io provide a basis for our opinion. IdèntlWn8 and assessln8 Pottntlal rlsks rèlaied io Irre￿l*TI1 In identifying and a55es51n8 risks of materlèl mi55taternent In respect of irregularllie5. IncludlnB fraud and nonndllallon of funds: Fund balance5 at l January 2023 332,105 S38,849 870.954 368,128 422,150 790,278 FuDd b4l•n¢•s •t 31 D•ctmb•r 2023 636,Z87 156,553 792,B40 332,105 538,849 870,954 The cornpany had no new or d15contlnued acli¥itie5 durin8 the year. 11 SURVIVORS OF BEREAVEMENT BY SUICIDE BALANCE SHEET AS AT31 DECEMBER 2023 2023 2021 Flxed assets Tan8lble assets 12 7.220 Current •ssets Debtor5 13 18.574 781.269 10,999 875.426 Cash at bank and in hand 799,843 114.2231 886,425 115,4711 Credltors: arnount5 hlllni du• ￿thIn y••r 14 N•1 turr•nt a$￿t$ 785.620 870,954 Total •59ets less ￿￿*￿1 Ilabllttles 792,840 870,954 Th• funds of th• th•rlty Restricted income lunds Unrestricted lunds 17 16 IS6,553 636,287 538,849 332,105 792.840 870,954 2510912024 The flnanclal sratements were approved by the trusiees on....................-.... Fl Ulv Chair Company re8lStratlon number 04754829 IEn8land and Wales) 12- SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 coun￿￿1 poll¢les Charlty Infonnatbon Survivors 01 Bereavement By Suiclde Is a private company limited by 8uarantee Sntorporated in England and Wales. The re8lstÈred office 15 14-16 New Lawn Road, Ilkestoh, Derbyshlre. DE7 SHE. 1.1 kcoUn￿￿e ¢on¥entlon The financial statements have been prepared in accordance with the charity's18overning documentl. the Companie5 Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I"FRS 102.1 and the Charitie5 SORP "Accouniin8 and Reportin8 by Charities.. Staremeni of Recommended Praciice applicable io charities preparin8 iheir accounts in accordance wilh rhe Financial Repoflin8 Standard applicable in the UK and Republic ol Ireland IFRS 1021 lemective l January 20191, The charity is a Public 8enelit Entity as delined by FRS 102. The charity has taken advantage of the provisions in the SORP for charlties not lo P￿pare a Statemenl ol Cash Flows. The financial statement5 are prepared In sterling. which Is the functional currency ol the charity. Monetary amount5 In these financial statements are rounded to the nearest £. The financlal statemenis have been prepared vnder the hlstorlcal cost conventlon, Imodlfled to include the revaluatlon of freehold propertles and to include Invesiment propertles and certaln flnantial instfuments ai falr valuel. The principal aciounting poll£ie5 adopted are Set out below. 1.2 Golng concem At the time ol approvin8 the h"nancial statements, Ihe irullees have a reasonable expectation ihat the charlty has adequate resource5 to continue in optrational e1i5tence for the lore5eeable fulure, Thus the trustees tontinue to adopt the 80in8 concern basis ol accounting in weparin8 the tinancial Statements. 1.3 Ch•rM•bl• fvnds Unre5trirted funds are avaSlable for use ¥1 the dis¢reiion of the trustees In fur¢heran¢e ol thelr charlt•ble oblertiyts. Restrictetl funds are subjett to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the re5tricled lunds are set out in the notes to the financial 5tatemtnts. Endowment lunds a￿ subject to specific conditlons b¥ donors that the capitsl must be maintalned by rhe charity. 1.4 Intom• Incotne is recogni5￿ whtn the charity 15 legal￿T entitled to it after any performance conditions have been met. the mount5 can be measured reliably. and it 15 probable that incorne will ￿ received. Cash donations are fecognised on recelpt. Other donations are recognlsed once the charlty has been notif￿d of the donation, unless performance conditlons require deferral of ihe amount. Income tax recoverable in relatlon to donations received under Gift Aid or deeds ol covenant 15 recogni5ed zt the time ol the donatlon. Legacies are reco8nised on ￿(eipt or otherwise it the charity has been noiified of an impendin8 di51ribution, the mount Is known, and recelpt Is expected.11 the amouni Is not known, the le8acy Ss treated as a contlngent assei. 13- SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accoun￿￿¥ pollcl Icontlnuedl 1.5 Exper*dltur• 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 re9uired in settlemeni. and the amount ol ihe obli8ation can be measuced reliablv. Expenditure Is classSfied by attSvlty. The cosis of eath actlvSty are made up ol the iotal ol dlrett costs and shared ¢0s1s, Including SUPPDrt Costs involved in undertaklng each activity. Direct costs attributable to a Single attivity are allotatèd dlrectly to that activity. Shared costs whlch contrlbute to more than one artlvity and support costs which are not aitributsble to a single actlvity are apporiioned between those actlvlties on a basls conslstent with the use of resources. Central staff costs are allocaied on the basls of time speni, and depreciatlon charyes are allocated on the portlon of the assel 5 Use. 1.6 T•nilble fixed •ssets Tan8lble fixed assèts are initlally measured at tost and sub￿9veNtIY measured at tost or valuatlon, net of depretiatlon and any Impalrment losses. DepreclatioTr Is reco8nised $0 as io wrlte off the ¢ost or valuation of assets Itss thelr resklual values over thelr useful Ilves on the following bases.. Hollday Home Flxtures and fittln8s Website 20% stralght Ilne 25% stralght line Not depreciated The 8aln or 10$$ èrlsln8 on the disposal of an asset is determlned as the dlfference between the sale proceeds and the carryin8 value ol the asset. and is recognised Sn the siatemenl ol financlal atiivllies. 1.7 Impalrmtnt of flxtd asstts Ai each reporilng end dale, the charlty revlews the carryln8 amounts of Its ian8lble assets io deiermlne whether ihere Is any Indicatlon that those assets have suffered an Impairment loss. 11 any suth Indlcatlon emlsts, the rec¢)verable amount ol the asset is estlmated In order to deiermlne the extent of the impalrment loss lif anvl. 1.8 Cash and cash equlvalents Cash and cash equi¥alent5 include ta5h in hand, depD51t5 held at call with bank5, Other short-term liquid in¥e5tmtnts with oriBinal rnaturitie5 01 three months or les5. and bank overdraft5. Bank overdrafts are Shown within borrowin85 in 1.9 Fln•n¢l•l Instrurnents The charlty has elected to apply the provisions ol Sèction 11 '8asSc Financial Instruments, and Section 12 '0ther FSnancial In5trumeni$155ues' Of FRS 102 to all ot its financial Instruments. Flnancial instrument5 are recognlsed in the char￿¥.5 balance sheei when the charlty becomes party to the contractual provlsions of ihe In￿r￿Ment. Financial asset5 and liabilitie5 are offset. with the net amount5 presented in the financi31 statement5, when there 15 legally enforce3ble right to Set off the recogni5ed amounts and there is an intention io settle on a net basis or to realise the asset and seitle the liability simultaneously. 14- SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accoun￿￿¥ pollcl Icontlnuedl 80skllnunclolussets 8asic financial assets. which include debiors and cash and bank balances, are initially measured ai iransaction price Includin8 transaction costs and are subsequently carried ai amortlsed cosi usln8 the eflective interest meth¢)d unless Ihe arrangement consiitutes a Ilnèncln8 transèciion. where the transattlon Is measured at ihe present valtse ol the future receipts discounted at a market raie of interest. Finantial assets classified as rtteivable wlthin tsne year are not amortlsed. oslcfinonclol Ilobllltles 8asic flnancial lièbilliies. IncludlnÉ ¢redltors and bank loans are Inltlally recognlsed at tr8nsactloft pr4ce uftless the arran8ement consiitutes a flnanclnR transactlon. where the debt Instrument is measured at the present value of the future payments disctsunted at a Mar￿ rate ol Inierest. Flnanclal liabilitles classllTred as payable wlthln one year are not amort15ed. Debt Instruments are subsequently carrled at amortised c05t, using the effertive Interest rate rnethod. Trade crediiofs are obll8ations to pay lor Boods or servlces that have been acquired in ihe ordinary course of operatSons Irom supplSers. Amounts payable are tlassilled as current liablllties 51 payment Is due within one year or less. 11 noi, thèy arè presented as non-turreTrt liabllitiÈs. Trade creditors are recognised Initially at transaction prlce and subsequently measured at amortlsed cost using the elle(tlve intere51 method, Oertmgnltlon •lflnonclolllobllltle5 Flnancial Ilabllitles are dereco8nlsed when the charlty's contractual obli8atlons explre or are dlschar8ed or cancelled. 1.10 Employee benefits The cosi of any unused hollday entltlement15 reco8nlsed in the period in whlch ihe emplo￿e'S serylce5 are recelved. Termlnaiion beneftts are retO8nlsed Immedlately •s an expense when the charlty Ss demonstrably committed to iermlnatt the employment ol an employee or to provlde terminatlon beneflts, 1.11 Retlrement beneffts Payment5 to defined contribution retirement benelit schemes are charged as an expense as they fall due. Cwltlc•l •r£our4tlni ertlrnatss •nd ludyrmnts In the appllcatlon ol the charity's accountln8 polities, the tfusiees are reouired io make judgements. estimares and assumptlOn5 about the tarryln8 amount of assets and Ilabllllie5 that are not readlly apparent from other sourtes, The estlmates and associated assumptlolls are based on hi5torlcal experience and other factors that are considered to bt relevant. Actual results may dilfer from these estimates. The estlmates and underlying assumptions are re¥lewed on an on8oln6 basls. Revislons to accountlng estimates are reco8nised in the period in which the estimate is revised where the revision allects only that period. or In ihe pe￿0d ol the revisSon and luture periods where the revision affect5 both currènt and future periods. 15- SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Income Irom donatlons and leuacbes VnrestrScted funds 2023 R*strScttd funds 2023 Totsl Unrestrlcted funds 2021 Restrkted funds 2022 Ttsi•l 2023 1022 Donatlons and gifts Grants 409,414 9,5¢)0 409,414 256,152 113,261 369,413 418.914 418,914 256,152 113,261 369,413 Income Ir¢Jm ¢h4rTrtable •rtSvltbes Unrertrlcted lunds 2023 R¢strlct•d lunds 2023 Tot•1 Unrestrlcted lunds 2022 Restrkted lunds 2022 Tot•1 2023 2022 Group graThts Big Lottery Fund Sale of merchandise Non prollt income from trainln8 and workshops 7.850 121.322 7.850 121.322 1,986 10,000 119,186 10,000 119,186 1,986 ii,(xx) ii,¢Jx) 12.986 129.172 142.158 129,186 129,186 Incom• Irom Inv•stm•nts Unrestrlded fvnds 2023 Unrejlrkted funds 2022 Bank interest receivabl* 1.596 633 Empendltyre on wai51￿ fynds Unr*strirted lunds 2023 Unrestricted lunds 2022 Advertislnglprom(rtions/books fll,195 26,695 16- SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Expend1￿re on tharltable 4rtl¥ldes Olrert f05ts Dlrecl cos 2023 2022 Obre¢t costs Accomrnodaiionlvolunteer expense5 Conlerencelevent eosts Rentlroom hlre Travel costs TralnlTrd 20.546 48.929 44.160 17,181 6,162 18,475 23,226 31,790 1,271 B,926 136.978 83,688 Share ol support and ￿Vern•Tr¢¢ costs (see note 81 Support Governance 437,CQ9 306,973 1,200 580,587 391,861 An•￿￿$ by lund Unrestrlcted lund5 Restricted funds 443.916 136.671 264,490 127,371 980.587 391,861 17- SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Support wsts alloc•t•d to artl¥ltle5 2023 2022 Staff costs Depreciatlon Telephone and internet Business development Le8al, profession31 and insuTrnce5 334.079 359 210,289 6,311 15,592 1,200 9,994 16,999 1,200 10,088 t- li Postage and printing StalSonerylsoftware Sundry expenses Equipmeni Holiday horne running Bank charges Lease car 8.781 12,ZOI 28,633 12,105 4,605 604 7,355 6,600 9,129 11,177 20,534 1,735 15,496 303 5,213 1,200 Governance cosis 443.609 308,173 Analysed ￿ween,. Dlreu costs 443,609 308,173 N•t mov•m•nt In funth 2023 Z022 The net movement In funds1$ Stated after char8ln811creditln81: Fee5 payable to the charity's auditor.. . for the audit of the charity's financial 5taiemtnts . lor the Sndependeni examinatlon DepreclatloTr of owned tanRlble fixed assets 5,400 I,zoo 359 1,200 6,311 Trust*•s Ngne ol the trustees lor any per50ns connerted with them) received any remuneration or benefit5 from the charity during the year, 11 Employees The a¥era8e monthly number of employees during the year was.. 2023 Number 2022 Numbor CharStable aciivities li 18- SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 li Employ•e5 Icontlnuedl Employm•nt costs 2023 2022 Wa8es and salaries Soclal seturiiy costs Other penslon costs 303,(M)3 23,403 7,673 191,838 13,228 5,223 334.079 210,289 Thert were no empltytes whose annual rèmuneration was more than £60.0￿. Remunerwtlon ol key rn¥n¥8tment p•wn¢l The key management personnel of the charlty comprlse the trustees, the Chlel Executive oificer and Chlef Flnance Offlctf. The total employee benelrls of the key management personnel of the charity was E83,40512022.. E80.5871. 11 Tanglble fixed a55¢ts HdldyN•m• Ilttloy At I january 2023 Additlons 50,149 5,514 1,723 15,5141 55,663 7,S79 15,5141 5,856 Dlsposals 310e¢ember 2023 50,149 1,723 5,896 57,728 D•preclatlon and Imp•lrn)•nt Ai l January 2023 Depreciation chargèd in the year Ellmlnaied In respect of dSsposals 50,149 5,S14 359 15,5141 55,663 359 15,5141 At 31 December 2023 50,149 359 50,508 Carrylng amount Al 31 December 2023 1,364 5,856 7,220 Ai 31 December 2022 Dethors 2023 1022 Amounts talllng due wlthln one year: Prepayments and accrved Sncome 18.574 10,999 19- SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Cred￿01$. amounts falllno due wtthln one ￿ar 2023 2022 Accruals and defer￿d Income 14,223 15,471 15 Retlr*mefft bentfft sthtm•s 2023 2022 Deflr*ed contrfbutlon sthemes Charge to proflt or105s In respect of deflned contributlon scheme5 7.673 5,223 The charity operates a defined contrlbution penslon scheme for all qualifying employees. The assets of the scheme are held 5epantely from those of the charliy in an independently admlnlstered fund. 16 Unrestrl¢ted fvnds At l J•nu•ry 1023 InmmI￿ A•sOU r•sour¢•s expended Transltrn At 31 De¢emb•r 2023 General reserve 332,105 433.496 1504,1111 374,797 636,287 Prevlou5 ye•r: At l J•nu•ry 2021 Irbcoffll resour¢es Tr•nsfer5 Al 31 Decemb•r 2022 •xper*ded General reserve 368,128 256.785 1291.1851 11.6231 332,105 Gener•1 ￿serVe. General reser*es represent the funds ol the charity which are not designated lor a particular purpose. SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17 Rertylrted fvnds Tht income funds ol the charity Indude re5trlcted funds comprlsing the followlng unexpended balantes of donations and gfants held on trust for speciflc purposes: At l January 2023 Incoml Transfer5 At 31 DeCeffl￿r 2023 rewurres experrfled Group Funds Deportrnent of Health Big Lottery Listen Ear Nottin8hamshlfe CC 374,797 6,720 157.332 1374,7971 I1.2C￿l 1127,6211 15,(KJ)I 12,8501 5,520 151,033 121.322 2,850 538,849 129.172 1136.6711 1374.7971 156,553 Prn¥lou5 ￿•r. At l J•nu•ry 2022 1nwml￿ R•sour¢es resour¢*s xpended Trlnsltrs At 31 Decemb•r 2022 Group Fund5 Department of Health 818 Loitery Llsten Ear Nottinghamshlre CC 299,908 7,920 114,322 113.261 139.9951 11.2COI 176.1761 1S,(KX)I Is.c(oi 1.623 374,797 6,720 157,332 119,186 422,150 242,447 127,371 1,623 53B,849 21 SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17 Ae5trfcted funds Icontlnuedl On I january 2023 all Ihe 8roup5 funds tgtallSn8 £374,797 were tran51erred to unre5trScted fund5 a5 the tru5tee5 consIde￿d their ￿$trIcted fund nature to be no longer relevant as all group funds were brou8ht Into Head Offlce control. Dtpartm*nt of Health. In MaTch 2012 we were awarded E50,OCQ frorn the Department of Health. This was deerned as a rescue packago and the stipulations attached were that this was a one oll grant and could not be re-applied lor in the fvture. We were to enlist the Services ol a company called Primeiimers, who were to support our organisation bv developin8 a business to enable us to become self-sustainable lon8 ierm. To date we have speni £43.280 leavln8 a carryover of £6,720,. the development contlnues wlth ihe ￿maInIng lunds. 818 Lottery. In June 2019 we were awarded £500,c(￿ over S years from the 818 Lottery. The gfani was io help expand the ch3rity throu8hout England to establish a minirnum of three support 8roup5 in every county through the employment of volunteer coordinators and increased office support Staff. From the £378,679 received lo date, £221.347 wa5 spent to date leaving a carryover of £157,332. Lkrt•n E•r. receS¥ed £5,000 In ihe year and was expended in lull durin8 the year. OVA Grnnt- re¢eived £9CIJ In the year and was expended In full durln8 iht year. Th• Harper Trust Gr•nt- received £l,C4)O In the ￿ar and was expended In lull dufing ihe year. NHS South Yorkshlr• Grnnt- rtctlved £250 In the year end and was txpended In full durlng the year. Shropshlre Coundl Gr•nl- receNed £700 In the year and was expended in full during the year. An•1¥￿$ ol net 459ets bet¥hYen fvndi Unr•strS¢ted funds 2023 R¢strl¢ted funds 2023 Tot•1 2023 At 31 December 2023: Tanglble a55ets Current assets/lllablliliesl 7.220 629,067 7,220 785,620 156,553 636.287 156,553 792,840 Unr*strlrted lunds 2022 Restrlcted lunds 2022 Total 2022 At 31 Ooc•mbtr 2012: CUr￿nt asseis/lllabllltSesl 332,105 538,849 870,954 332.105 538.849 870,954 SURVIVORS OF BEREAVEMENT BY SUICIDE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 19 Rel4ted yrty tran￿rtkInS There were no disclosable related party tra115aCtions during the year12022. nonel. The charity is exempt from tax on Income and 8alns lallin8 wlthln sectlon 505 of the Taxes Act 1988 or sectlon 252 01 ihe Tamailon of Char8eable Galns Act 1992 to the exient that these are applled to Its charltable oblecis. 21 Operatln8 lease comffl￿mentS L•si•• At the reporting end dale the chariiy had outstandlng comrnitments for future mlnimum lease payments under non- cancellable operatin8 leases. whlch lall due as lollows.. 2023 2022 Afflounts due 125.368 147,202 -23-