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2025-03-31-accounts

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

REGISTERED NUMBER: 4747134 (England and Wales)

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE

(LIMITED BY GUARANTEE)

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Company Information 1
Report of the Directors and Trustees 2 to 5
Summary Income and Expenditure Account 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 13
Independent Examiner’s Report 14
Detailed Income and Expenditure Account 15
(for management purposes only)

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

DIRECTORS S. Shaw J.A. Percy A. Watson C.J. Lawrenson H.L. Kemp J.E. Ferguson CHIEF EXECUTIVE K.L.Baxter REGISTERED OFFICE: 3 King’s Road Newark Nottinghamshire NG24 1EW REGISTERED NUMBER: 4747134 (England and Wales) CHARITY REGISTERED NUMBER: 1098935

Page 1

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also directors of the charity for the purposes of the Companies Act, present their report with the financial statements of the charitable company for the year ended 31 March 2025.

DIRECTORS AND TRUSTEES

The directors, who are also the trustees of the charity, during the year under review were and to the date of this report were:

A. Watson Chairman S Shaw Treasurer J.A. Percy A.L. Codd (resigned 22 May 2025) C.J. Lawrenson H.L. Kemp (appointed 22 April 2024) J.E. Ferguson (appointed 24 April 2024)

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Children’s Bereavement Centre is a charitable company limited by guarantee and does not have any share capital. It was incorporated on 28 April 2003 as Newark & Notts Child Bereavement and Loss Centre and registered as a charity on 11 August 2003; the name was changed on 10 January 2014. Every member of the company has limited liability in the form of a guarantee up to £1.

The Children’s Bereavement Centre is managed by a voluntary Executive Committee (trustees) that meets quarterly to focus in particular on policy, risk management, people and strategy, and to delegate responsibility to staff and/or members of the Executive Committee.

In selecting individuals as trustees of the charity, skills, knowledge and experience are considered for effective governance. The Chairman and Chief Executive are responsible for their induction which includes the awareness of trustee responsibilities including risk management and legal duties, the work and history of the charity, references, safeguarding training and DBS checks.

ORGANISATION

The trustees delegate the day-to-day running of the charity to the Chief Executive (Kate Baxter). The trustees and CEO are jointly responsible for the strategic direction of the charity and ensuring that suitable planning and forecasting takes place.

At the end of the year, the charity employed 13 part-time staff with a full-time equivalent of nine. This includes Chief Executive, 2 x administrators, 3 x fundraisers, 1 volunteer co-ordinator/grant officer and 6 bereavement counsellors including the Bereavement Service Manager and Bereavement Team Lead.

Staff work with 20+ bereavement support volunteers/counsellors who give their time and expertise regularly each week and/or support therapeutic group activities. Other volunteers bring more vital skills and experience to support fundraising, awareness raising and administration. The group of Young Ambassadors, all of whom previously benefitted from the service, continues to grow and have contributed to developing promotional materials, fundraising, interviewing staff and development of service delivery and resources.

A highly talented and dedicated team of staff and volunteers provide a range of specialist skills including play therapy, filial therapy, youth work, neurodiversity specialism, each of whom further enhance the quality of our service delivery and the capacity of the charity to meet the growing demand for services.

OBJECTIVES AND ACTIVITIES OF THE CHARITY

Objectives and Aims

The Children’s Bereavement Centre remains the only service of its kind in the area. It serves a population of 1.2 million people with a range of free services and raises most of its income by through fundraising, donations, events and grants.

Page 2

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 (continued)

Objectives and Aims (continued)

Our key objective is to relieve the distress and suffering of those children, and their families, who have experienced the death or terminal-illness of someone important to them, by providing accessible information, guidance, and support.

In the last year, we again supported over 1500 children as young as three years old and their families from Nottinghamshire and South Lincolnshire. They are all experiencing life-changing trauma due to the death or terminal illness of someone important to them.

Our services consist of:

The Children’s Bereavement Centre recognises the important role schools and colleges have in supporting bereaved children but from the feedback received, we know that many staff members do not feel they have the skills, knowledge or confidence to provide effective support. This can impact on staff wellbeing and the emotional and educational outcomes for children and young people. In recognition of this, in early 2025, we launched a new “School Grief Awareness Partnership” to provide a range of free services and support to help schools be proactive in preparing for the impact of a death within their community as well as empowering staff with advice and relevant training. Our aim is to provide a network of effective, holistic support around every bereaved child, to ensure the best outcomes for all.

Our service is focused on prevention and our internal monitoring shows significant improvements such as increased selfesteem, confidence, concentration, relationships, sleep and reductions in self-harm, suicidal thoughts, sadness and depression. We help to prevent sustained suffering, prevent prolonged mental health challenges, and empower every child with hope for the future. We equip children and their families with the tools and knowledge needed for them to build resilience, bolster their mental health and grow up healthier and happier.

All our achievements are due to the hard work and commitment of an amazing team of staff and volunteers who continually go above and beyond to inspire the generosity of people within our community. We are, as ever, so grateful to everyone for giving their time, expertise and financial support to achieve this. It’s thanks to them that so many bereaved children and families get the specialist support they need, when they need it.

PLANS FOR FUTURE PERIODS

The Children’s Bereavement Centre is forecasting that costs will continue to rise in 2025-26, particularly due to an increase in Employer National Insurance contributions, energy prices and salaries, whilst demand for services will remain high. To maintain and grow capacity, a key focus will be to develop income through fundraising, donations and grants through expanding existing activities and piloting new ones. Thanks to a grant from the National Lottery, we will be increasing the depth of support throughout the region to bring more accessible services based on local need and developing our 1:1 bereavement support and counselling in Broxtowe and Gedling.

We will be preparing for the retirement of our Chief Executive in 2026 who will have been in post for 10+ years through effective recruitment, strategic reviews and organisational audits to ensure an effective handover and continued momentum of development and growth. In line with our succession planning strategy, we will also be recruiting more Trustees to extend the skill set of the Board.

PUBLIC BENEFIT

The Trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to public benefit in determining the activities undertaken by the charity. Our services are available to children and their families affected by the death or terminal-illness of someone important to them and the professionals that support them.

Page 3

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE

(LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 (continued)

FINANCIAL REVIEW

Treasurer’s Report

During the year ending 31 March 2025 income totalled £388,141 (2024 - £394,374) and outgoings totalled £421,389 (2024 - £390,595) giving a deficit for the year of £33,248 (2024 – surplus £3,779).

Income was achieved via:

In the current period, the charity saw a reduction in statutory funding and grants, the latter being particularly challenging as most income needed was for existing salaries with few new projects planned. This was at a time when the long-serving Fundraising and Marketing Manager left the charity, investment was made in new fundraising activities and new fundraisers were recruited which meant salary costs increased. The deficit was forecasted based on this, but it was felt considering the above, investment in fundraising was essential for the long-term sustainability of the charity. Plans for 2025-26 will see the benefits from a more established fundraising team and it is forecast that the charity will achieve at least a break-even outcome at the end of the next financial year, with longer-term plans to increase income further and develop more services.

Reserves Policy

Our retained reserves at 31[st] March 2025 were £179,920 (2024 - £213,168).

The charity is heavily reliant on voluntary donations, the majority of which, must be newly generated each year. The Trustees duly consider the uncertainties around funding when setting the charity’s reserves and as such it is the policy of the charity to maintain unrestricted free reserves at a level to provide sufficient funds to cover a minimum of 6 months operating expenditure and any emergency situations that may arise. The charity currently holds £179,920 free reserves, which is a planned short-term reduction below 6 months, but with known income for 2025-26, the plan is to begin to increase this as the longer-term level of funding and support remains uncertain. The Trustees will continue to regularly monitor the level of reserves held.

Investment policy

Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit. The charity has a policy of keeping liquid funds in accounts that can be accessed readily.

Page 4

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE

(LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 (continued)

FINANCIAL REVIEW

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date on its incoming resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) (effective January 2016) and in accordance with the special provisions relating to companies subject to the small companies regime within part 15 of the Companies Act 2006.

ON BEHALF OF THE TRUSTEES:

A. WATSON – DIRECTOR AND TRUSTEE

9 September 2025

Page 5

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE

(LIMITED BY GUARANTEE)

SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Notes
INCOME
Donations, grants, and other income
3
Other operating expenses
4
OPERATING (DEFICIT)/SURPLUS
Interest receivable and
similar income
(DEFICIT)/SURPLUS ON ORDINARY
ACTIVITIES BEFORE TAXATION
Tax on surplus on ordinary
activities
6
(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR
AFTER TAXATION
Retained surplus brought forward
RETAINED SURPLUS CARRIED FORWARD		 2025
£
388,141
421,389
(33,248)
-
(33,248)
-
(33,248)
213,168
179,920		 2024 2024
£
394,374
390,595
3,779
-
3,779
-
3,779
209,389
213,168

The notes form part of these financial statements

Page 6

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted Restricted Total Unrestricted Restricted Total
Funds funds funds funds funds funds
Note
Income and endowments from: 3
Donations and legacies 325,339 60,322 385,661 373,775 16,890 390,665
Charitable activities 2,480 - 2,480 3,709 - 3,709
------------ ------------ ------------ ------------ ------------ ------------
Total 327,819 60,322 388,141 377,484 16,890 394,374
------------ ------------ ------------ ------------ ------------ ------------
Expenditure on: 4
Raising funds 24,024 2,322 26,346 30,040 - 30,040
Charitable activities 334,842 50,736 385,578 346,517 6,138 352,655
Other 9,465 - 9,465 7,900 - 7,900
------------ ------------ ------------ ------------ ------------ ------------
Total 368,331 53,058 421,389 384,457 6,138 390,595
------------ ------------ ------------ ------------ ------------ ------------
Net surplus/(deficit) (40,512) 7,264 (33,248) (6,973) 10,752 3,779
Transfers between funds - - - - - -
Net movement in funds (40,512) 7,264 (33,248) (6,973) 10,752 3,779
Reconciliation of funds:
Total funds brought forward 201,960 11,208 213,168 208,933 456 209,389
------------ ------------ ------------ ------------ ------------ ------------
Total funds carried forward 161,448 18,472 179,920 201,960 11,208 213,168
------------ ------------ ------------ ------------ ------------ ------------

The notes form part of these financial statements

Page 7

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

BALANCE SHEET 31 MARCH 2025

2025 2024
Note £ £ £ £
FIXED ASSETS:
Tangible assets 8 1,348 2,220
CURRENT ASSETS:
Prepayments 27,241 15,967
Cash at bank and in hand 166,823 198,082
194,064 214,049
CREDITORS:Amounts falling
due within one year 9 15,492 3,101
NET CURRENT ASSETS: 178,572 210,948
TOTAL ASSETS LESS CURRENT
LIABILITIES 179,920 213,168
FUNDS:
Brought forward 213,168 209,389
Net surplus/(deficit) (33,248) 3,779
TOTAL FUNDS 179,920 213,168

The directors are satisfied that the company was entitled to exemption under s.477 of the Companies Act 2006 and that members have not required an audit in accordance with s.476.

The directors acknowledge their responsibilities for:

Ensuring that the company keeps accounting records which comply with section 386; and

preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of s.396 and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the company.

These financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies and with the provisions of Section 1A “Small entities” of Financial Reporting Standard 102.

ON BEHALF OF THE TRUSTEES:

A. WATSON DIRECTOR AND TRUSTEE

Approved by the Trustees on 9 September 2025

Company Number 4747134

The notes form part of these financial statements

Page 8

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the provisions of Section 1A “Small Entities” of Financial Reporting Standard 102 and the Companies Act 2006.

The financial statements are also prepared in accordance with the Statement of Recommended Practice for Charities (FRS 102) which was issued in 2016.

Incoming resources

Grant income and conference income are accounted for as they become receivable.

Voluntary income and donations are accounted for as received by the charity.

Resources expended

Resources expended are included in the statement of financial activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Computer equipment – 33% on cost Office furniture – 33% on cost

Taxation

These financial statements are prepared on the basis that the company is exempt under Sections 478 to 489 of the Corporation Tax Act 2010 and that no charge to taxation applies.

Funds accounting

Funds held by the charity are either:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2. STAFF COSTS

The average number of employees during the year was 13 (2024 – 12)

Staff costs were as follows:

Salaries and social security costs
Pension contributions		 2025
£
289,103
7,351
296,454		 2024
£
274,161
7,639
281,800

No employee received emoluments of more than £60,000.

Page 9

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3. INCOME AND EDOWMENTS

(a)
(b)		 2025
2024
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
funds
funds
Donations and legacies
Grants -
Statutory funding
22,309
-
22,309
34,392
-
34,392
Others
66,526
60,322
126,848
115,042
16,890
131,932
Donations
41,878
-
41,878
22,185
-
22,185
Fundraising
144,188
-
144,188
154,832
-
154,832
Corporate fundraising
50,438
-
50,438
47,324
-
47,324
------------
------------
------------
------------
------------
------------
325,339
60,322
385,661
373,775
16,890
390,665
------------
------------
------------
------------
------------
------------
Charitable activities
Training
2,480
-
2,480
3,709
-
3,709
------------
------------
------------
------------
------------
------------
Total
327,819
60,322
388,141
377,484
16,890
394,374
------------
------------
------------
------------
------------
------------

Page 10

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. EXPENDITURE

(a)
(b)
(c)		 2025
2024
Unrestricted Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
funds
funds
Raising funds
Awareness raising
703
200
903
212
-
212
Fundraising activities
23,321
2,122
25,443
29,828
-
29,828
------------
------------
------------
------------
------------
------------
24,024
2,322
26,346
30,040
-
30,040
------------
------------
------------
------------
------------
------------
Charitable activities
Wages
265,180
31,274
296,454
278,205
3,595
281,800
Group Activities
1,248
6,967
8,215
7,245
193
7,438
Training
4,625
3,186
7,811
3,527
-
3,527
Play equipment etc.
-
444
444
9
1,156
1,165
Insurance
2,357
-
2,357
2,192
-
2,192
Rent
27,706
-
27,706
24,832
-
24,832
Light and heat
3,010
3,534
6,544
2,089
-
2,089
Premises repairs
4,608
4,818
9,426
4,006
-
4,006
Stationery
2,911
-
2,911
3,109
-
3,109
IT Equipment and repairs
3,731
-
3,731
4,169
1,194
5,363
Telephone
4,471
-
4,471
4,108
-
4,108
Other
14,995
513
15,508
13,026
-
13,026
------------
------------
------------
------------
------------
------------
334,842
50,736
385,578
346,517
6,138
352,655
------------
------------
------------
------------
------------
------------
Other
Accountancy and professional costs
7,669
-
7,669
6,051
-
6,051
Depreciation
1,796
-
1,796
1,849
-
1,849
------------
------------
------------
------------
------------
------------
9,465
-
9,465
7,900
-
7,900
------------
------------
------------
------------
------------
------------
Total expenditure
368,331
53,058
421,389
384,457
6,138
390,595
------------
------------
------------
------------
------------
------------

Page 11

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS

The charity has paid Duncan and Toplis Limited, a firm in which trustee S. Shaw is a
Payroll services		 2025
£
director:
1,200		 2024
£
946

6. TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose on ordinary activities for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7. CHARITABLE ACTIVITIES

CHARITABLE ACTIVITIES
Staff costs
Office costs		 2025
£
296,454
89,124
385,578		 2024
£
281,800
70,855
352,655

8. FIXED ASSETS

Computer
Office
Equipment
Furniture
£
£
Cost
1 April 2024
9,722
1,328
Additions
924
-
31 March 2025
10,646
1,328
Depreciation
1 April 2024
8,388
442
Charged
1,354
442
31 March 2025
9,742
884
Net book value
31 March 2025
904
444
31 March 2024
1,334
886
9.
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
2025
£
Trade creditors
585
Creditors and accruals
Grants received in advance
14,907
15,492		 Total
£
11,050
924
11,974
8,830
1,796
10,626
1,348
2,220
2024
£
1,099
-
2,002
3,101

10. LEASE COMMITMENT

The charity has rented its premises at £16,000 a year under a lease which expires November 2028.

Page 12

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11. OUTLINE SUMMARY OF FUND MOVEMENTS

Fund name
Balance b/f
£
Restricted funds
Bassetlaw DC Community Grant
454
Chetwode Foundation
964
Global Make Some Noise
1,390
Hays Travel
300
Mansfield Building Society
3,186
Westfield Health
4,914
Bassetlaw CVS
-
Big Lottery
-
B&Q Foundation
-
Gilstrap Charity
-
Hobson Charity
-
Lashes Foundation
-
Newark and Sherwood District Council
-
Newark Youth Trust
-
Nottinghamshire County Council
-
Unrestricted funds
Bassetlaw CCG
-
Nottinghamshire CC – Local Improvement -
General
201,960
------------
--
Total funds
213,168
------------
--		 Income
£
10,962
-
-
-
-
-
1,218
29,814
2,646
2,002
858
800
2,172
320
9,530
12,779
11,674
303,366
----------
388,141
----------		 Expenditure
£
11,416
964
1,390
300
3,186
4,914
1,218
11,342
2,646
2,002
858
800
2,172
320
9,530
12,779
11,674
343,878
------------
421,389
------------		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
------------
-
------------		 Balance c/f
£
-
-
-
-
-
-
-
18,472
-
-
-
-
-
-
-
-
-
161,448
------------
179,920
------------

Page 13

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CHILDREN’S BEREAVEMENT CENTRE

I report on the accounts of Children’s Bereavement Centre, for the year ended 31 March 2025 which are set out on pages 6 to 13.

Respective responsibilities of trustees and examiner

As the Charity’s trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the Charities Act) does not apply, and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met; or

David Pattinson, Chartered Accountant 233, London Road, Balderton, Newark, Nottinghamshire. NG24 3HA

23 September 2025

This page does not form part of the statutory financial statements

Page 14

Docusign Envelope ID: 7E2647B4-4417-4263-BC3A-E76D144DEE1E

CHILDREN’S BEREAVEMENT CENTRE (LIMITED BY GUARANTEE)

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Income
Donations
Fundraising
Corporate fundraising
Grants
Training
Other income:
Interest
Staff and office costs:
Wages
Group activities
Training
Activities and awareness raising
Play equipment etc.
Insurance
Rent
Light and heat
Premises repairs
Stationery
IT equipment and repairs
Telephone
Other
Accountancy and professional costs
Depreciation
NET (DEFICIT)/SURPLUS		 2025
£
41,878
144,188
50,438
149,157
2,480
296,454
8,215
7,811
26,346
444
2,357
27,706
6,544
9,426
2,911
3,731
4,471
15,508
7,669
1,796

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