LINCOLNSHIRE CENTRE FOR GRIEF AND LOSS
(A Company Limited by Guarantee)
Report and Financial Ststements
For the year ended 31 August 2024
CHARITY NUMBER . 1100421
COMPANY NUMBER . 04558811
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LINCOLNSHIRE CENTRE FOR GRIEF AND LOSS
CONTENTS
PAGE
Report of the Trustees (incorporating Legal and Administrative Information)
Statement of Responsibilities of the Trustees of Lincolnshire Centre for
Grief and Loss Limited in respect of the Trustees annual report and
financial statements
Independent auditor's report to the Trustees of Linconshire Centre for Grief
and Loss
8-11
Statement of Financial Activities (including Income and Expenditure
Account)
12
Balance Sheet
13
Notes to the Financial Statements
14-22

Lincolnshire Centre for Grief and Loss
Report of the Trustees
for the year ended 31 August 2024
The trustees who are also directors of the charty for the purposes of the CompanEs Act
2006, present their report with the financial statements of the charity for the year ended 31
August 2024.
The trustees have adopted the provisions of Accounting and Reporting by Charities=
Statement of Re¢ommended Practice applicable to charities preparing their accounts in
accordan￿ with the Financial Reporting Stsndard applicable in the UK and Republi¢ of
Ireland (FRS 102) (effective 1 January 2019).
Reference and Administrative Details
Charity Name".
Charity Registration..
Company Registration".
Registered Office".
Lincolnshire Centre for Gnef and Loss (-LCGL')
1100421
04558811
Stanley Bett House
15-23 Tentercroft Street
Lincoln
LN5 7DB
Operation Address".
Unit 5, 19 Carlton Mews
Lincoln
LN2 4FJ
Company Secretary:
Mr R Allen
Bank:
National Westrninster Bank plc
225 High St
Lincoln
LN2 1A2
Auditors:
Wright Vigar
15 Newland
Lincoln
LN1 1XG
Solicitors=
Andrew & Co
St Swithin's Court
1 Flavian Rd
Nettleham Rd
Lincoln
LN2 4GR
Trustees:
D. Demley (resigned 05.01.24)
C. Nel (Chairman)
B. Hutchinson (resigned 23.10.24)
D. Cowell
J. Romney
A. Hands (appointed 14.10.24)

Lincolnshire Centre for Grief and Loss
Report of the Trustees (Cont'd)
for the year ended 31 August 2024
Structure. Governance and Management
The organisation is a charitable company. limited by guarantee. incorporated on 10 October
2002 and registered as a charity on 30 October 2003. It is govemed by a Memorandum and
Articles of AssocIat￿n which were last amended on 12 October 2024.
Recruitment and Appointment of Trustees
Trustees are recruited from the local community. one Trustee appointment to the Board was
made post year end and approved by the other Twstees. The minimum requirement for the
number of Trustees is 3.
Induction and Training of Trustees
The new Trustee, appointed 14th October 2024 is experienced in their role as Truslee by their
involvement in other organisations. although an infomial induction into the workings, and the
key risk and assuran￿ factors of the Charity was undertaken at the time of their
appointment.
Organisational Structure
The Charity is run by the Trustee Board. which is responsible for setting the objectives. as
well as overseeing the correct implementation of the policies and procedures of the Charity.
The Trustees are responsible for the management and control of the Charity and ensure that
it satisfies its contractual and legal obligations.
The Trustee Board meets approximately every three months, but the frequency is increased
when issues arise.
The day to day running of the Charity is delegated to the Management Committee which
during the year comprised..
Mrs J Romney (Trustee)
Miss E Thorpe (Finance Representative)
Mrs L. Durward (Counsellor Representative) Mrs M Kirton (Centre Administrator)
Mr J. Cargill (Counsellor Representative)
The Board of Trustees continues to govem the activities of the Charity in collaboration with
the Management Committee. The Board and Management acknowledge that its greatest
challenge is the securing of funding to continue delivering its highly valued counselling
seNi¢e (henceforth referred to simply as service). and various activities are planned for the
coming year including training courses and school visits to improve the organisation's appeal
to potential funders.
The Trustees have re￿iVed no expenses during the year. J Romney received remuneration
of £12,371 during the year in respect of covering an employee due to illness. No other
Trustees nor any person connected with them received any remuneration.

Lincolnshire Centre for Grief and Loss
Report of the Trustees (Cont'd)
for the year ended 31 August 2024
Objectives and Activities for the public benefit
During the year the Charity operated services within the remit of its core business and overall
aims per the governing document for the benefrt of the communty of Lincolnshire (the area of
benefit). The objectives are to 'to relieve the mental and physical sickness and distress of
persons suffering bereavement or loss, by the provision of counselling and support for such
persons" These objectives are achieved by the following acts'vities:
1. To provide therapeutic counselling to children. adolescents and adults who reside
within the communities of Lincolnshire who are experiencing unmanageable symptoms
of grief and loss following a significant life event.
2. To provide training to the statutory, voluntary and private sectors engaged in direct
care within the communities of Lincolnshire in "Understanding and Responding to the
Grief arKI Loss Pro￿sS. and associated issues.
Ensuring our work delivers our aims
The activities of the organisation are reviewed each year to ensure they meet the aims and
objectives set out above. We have referred to the guidance contained in the Charty
Commission's general guKlance on public benefit when reviewing existing and planning
future activities to ensure these contribute to the. overall aims and objectives set.
How our activities deliver public benefit
The main activities of the Charity are described below. All the Charitable actNities focus on
either providing help io people facing signifi¢ant problems in their lives or educating agencies
and individuals on how to help those suffering from a significant loss in their lives. They are
undertaken specifically to provide public benefit through improving the lives of those helped,
their families and the wider community. The Board of Trustees ensure that they continue to
carry out the charity's aims for the public benefit and Confirm they have complied with the
duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance as
published by the Commission.
Counselling Services
LCGL continues to provide an effective and highly valued counselling and training service lo
both adults, and children and young people during the year, who have been referred from a
variety of agencies including schools, GPS and Health Workers, and Lincolnshire Co-
operative Limited Funeral Services. The clinical team at LCGL Comprises of 6 counsellors, 2
of which share the role of Clinical Supervisorslsafeguarding Leads, 2 volunteer counsellors
and 5 student placement counsellors. In September 2024 Michaela Ardley will join LCGL as
Centre Manager. In addition. 2 children's counsellors are joining LCGL in September 2024
and a further 5 student placernent counsellors have been appointed lo start
JanuarylFebruary 2025. 1 counsellor completed her placement hours in September 2024 and
1 counsellorlclinical Supervisor is taking retirement in December 2024.
The adult support group 'Support for All. continues to be a valued aspect of the LCGL servi
provision and is regularly attended by around eight service users and is run by volunteers.

Lincolnshire Centre for Grief and Loss
Report of the Trustees {Cont'd)
for the year ended 31 August 2024
Counselling Services {¢ont'd)
Feedback from those who have ac￿SSed and used the $eNTr￿ and those who have referred
users to the Servi￿ continues to be extremety positive and includes reports of users,
emotional wellbeing improving sunificantly as a result.
The website is still a successful medium for people to gain aC￿sS to our referral fomis and
represents a professional and infoTmatNe resource for existing and potential users of the
service as well as prospeclive team members.
Volunteers
It is recorded that the Board and Management of LCGL are extremety grateful to the
volunteer Gounsellors who freely give of their own time to work for the Charity without
payment. Approximately 319 (2023= 486) sessions relating to adults were undertaken by
these counsellors. which would have required additional funding of approximately £7,975
(2023: £9,720).
The Board of Trustees wish to acknowledge the input of the management, slaff and
counselling team throughout the year maintaining the ex￿lIent reputation of the service in
the eyes of all its stakeholders.
The Board is grateful to and remains indebted to Lincolnshi￿ Co-operative Limited for its
continued support in terms of finance and management expertise.
Risk Review
The Trustees recognise that any major risks to which the Charity is exposed need to be kept
under review.
A review of the business continuity plan has laken place which now provides for a greater
degree of resilience in the event of widespread illness within the team.
Principal income streams continue to be limited to Lincolnshire Co-operative Ltd and
Lincolnshire Partnership Foundation Trust and loss of either or both represents the most
significant risk to the organisation.
Financial Review
This year has seen a net decrease of resources amounting to £14,389 (2023.. increase of
£12.320}. This is mainly in relation to increased other premises costs to improve the centre
premises. The Board recognises that funding from Lincolnshire Co-operative Ltd is not
guaranteed, and other sources of funding continue to be sought.

Lincolnshire Centre for Grief and Loss
Report of the Trustees (Cont'd)
for the year ended 31 August 2024
Future Plans
Lincolnshire Co-operative Ltd has pledged support for the service until at least August 2025.
The charity continues to consider the appointment or engagement of a professional
fundraiser to explofe potential funding opportunities.
LCGL has been successful with its provision of online and telephone counselling and as an
aid to mitigating the difficulty in recruiting counsellors in certain geographic areas of the
county. it intends making these methods of delivering the service a permanent Option for
users.
A successful relationship has been established with LPFT as sponsors of the Children and
Young People's work which will increase the likelihood of a longer-term funding of this highly
valued and much needed work.
Going Concern
The financial statements have been prepared on a going concem basis which the Trustees
believe to be appropriate for the following reasons. The Trustees have considered the future
income of the charitable company and its ability to continue as a going concem and have
prepared surplus and cash flow forecasts into the future. Lincolnshire Co-operative Limited
has provided the charitable company with an undertaking that for the foreseeable future it will
ontinue to make available such funds as are needed by the charitable company.
This should enable the charitable company to continue in operational existence for the
immediate future by meeting its liabilities as they fall due for payment. As with any charitable
company placing reliance on other entities for financial support, the Trustees acknowledge
that there can be no tsrtainty that this support will Conlinue although. at the date of approval
of these financial statements, they have no reason to believe that it will not do so.
Reserves Policy
The Trustees do not envisage an accumulation of resep4es other than to allow for the timing
between receiving certain restricted funds and the related expenditure, thus three months
operating costs.
The general overheads of the Charty are approximately £36.000 (2023-. £35.000) per year
and these are covered from funding provided by Lincolnshire Co-operative Limited. and any
outstanding liabilities in the event of closure would be met from this funding thus the
organisation does not need to hold a high level of reserves.
At the year end unrestricted funds decreased by £27.606 (2023.. increased by £210). The
increase on restricted reserves amounted to £13,217 {2023-. £12,110), all of which relates to
monies received from the main Children's Fund Project. These amounts are expected lo be
fully ulilised during the next 12 months with the appointment of another counsellor and further
counsellor training. Sufficient funds are held to meet the obligations of the serviGe as they
currently stand.

Lincolnshire Centre for Grief and Loss
Report of the Trustees {Cont'd)
for the year ended 31 August 2024
Investment Policy
Ai present the Charty, only having very bw reserves. requires investments to be held in
readily accessible accounts. This policy is to be hekl under review.
Disclosure of information to auditors
The Trustees who held office at the date of approval of this Trustees, report confirm that, so
far as they are each aware. there is no relevant audit information of which the Charity's
auditors are unaware.. and each Trustee has taken all the steps that they ought to have taken
and to establish that the Company's auditors are aware of that information.
Auditors
Pursuant to Section 487 of the Companies Act 2006. the auditors will be deemed to be
reappoinled. and therefore Wright v￿ar will continue in office.

Lincolnshire Centre for Grief and Loss
STATEMENT OF TRUSTEES, RESPONSIBILITIES IN RESPECT OF THE TRUSTEES. REPORT
AND THE FINANCIAL STATEMENrs
The Trustees ale responsible for preparing the Trustees. Report and the financial statements
in accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year.
Under that law they have elected to prepare the financial statements in a¢¢ordan¢e with UK
Accounting Standards and applicable law (UK Generally Accepted Accounting Practice)
including FRS 102 The Financial Reporting Standard applicable in the UK and Republi¢ of
Ireland.
Under company law the Trustees must not approve the financial statements unless they are
satisfied that they give a true and fair view of the state of affairs of the company and of the
profit or loss of the company for that period. In preparing these financial statements. the
Trustees are required to-
select suitable accounting F)olicies and then apply them consistently-
make judgements and estimates that are reasonable and prudent"
assess the charitable company's ability to continue as a going COn￿rn. disclosing, as
applicable, matters related to going COn￿rn- and
use the going concem basis of accounting unless they erther intend to liquidate the
charrtable company or to cease operations, or have no realistic alternattve but to do so.
prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to
show and explain the charitable company's transactions and disclose wtth reasonable
accuracy at any time the financial position of the charitable company and enable them to
ensure that its financial statements comply with the Companies Act 2006. They are
responsible for such internal control as they determine is necessary to enable the preparation
of financial statements that are free from material misstatement, whether due to fraud or
error, and have general responsibility for taking such steps as are reasonably open to them
to safeguard the assets and to prevent and detect fraud and other irregularities.
Approved by the Trustees on 17 March 2025 and signed on their behalf by..
Mr D Cowell

Lincolnshire Centre for Grief and Loss
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS of LINCOLNSHIRE CENTRE FOR
GRIEF AND LOSS LIMITED
Opinion
We have audited the financial statements of Lincolnshire Centre for Grief and Loss ('the
charitable company") for the year ended 31 August 2024 which comprise the Statement of
Financial Activities, Balance sheet and related notes, including the accounting policies in note
1. The financial reporting framework that has been appl￿ in their preparation is applicable
law and United Kingdom Accounting Stsndards. including Financial Reporting Standard 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland {United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements-
give a true and fair view of the state of the charitable company's affairs as at 31 August
2024 and of its incoming resources and application of resources, including its income and
expenditure, for the year then ended-.
have been properly prepared in accordan￿ wilh Untted Kingdom Generally Accepted
Accounting Pra¢lice', and
have been prepared in accordance with the requirements of Ihe Companies Act 2006.
Basis for opinion
We conducted our audrt in accordance with Intemational Standards on Auditing (UK) (ISAS
(UK)) and applicable law. Our responsibilities under those standards are further described in
the Auditor's responsibilities for the audit of the financial statements section of our report.
We are independent of the charitable company in accordan￿ with Ihe ethical requirements
that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibililies in accordan￿ with these
requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Emphasis of matter
As per note 5 of Ihe financial statements the charity had employed and remunerated a
trustee to cover a staff member who was off on long term sick. The temis and remuneration
levels of the employment were consistent wrth the staff member they were covering so there
was no additional financial cost to the chanty. However. in administering the employment the
charity did not follow the requirements of the Charities Act 2011 or gain the required approval
from the Charity Commission.
Going concern
In auditing the financial statements, we have concluded that the Trustees. use of the going
concern basis of accounting in the preparation of the financial statemenls is appropriate.
Based on the work we have performed, we have not identifEd any material uncertainties
relating to events or conditions that, individually or collectively. may cast significant doubt on
the charitable company's ability to continue as a going con￿rn for a pericrfj of at least twelve
months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concErn are
described in the relevant sections of this report.

Other infomiation
The Trustees are responsible for the other information. The other infornation comprises the
information included in the Trustees. Annual Report. other than the financial statements and
our auditor's report thereon. Our opinion on the financial statements does not cover the other
information and, except to the extent otherwise expliatly stated in our report, we do not
express any fomi of assurance conclusion thereon. Our responsibility is to read the other
information and, in doing so, consider whether the other information is malerially inconsistent
with the financial statements or our knowledge obtained in the course of the audit or
otherwise appears to be materially misstated. If we identify such material inconsistencies or
apparent material misstatements. we are required to detemiine whether this gives rise to a
material misstatement in the financial ststements themselves. If, based on the work we have
performed. we conclude that there is a matenal misstatement of this other information, we
are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audtt..
the informalion given in the Trustees. report (incorporating the strategic report and the
directors. report} for the financial year for which the financial statements are prepared is
consistent with the financial statements-. and
the strategic report and the directors, report have been prepared in a¢¢ordance with
applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charitable company and its
environment obtained in the course of the audit, we have not identifEd material
misstatements in the strategic report and the directors. report. We have nothing to report in
respect of the following matters in relation to which Ihe Companies Act 2006 requires us to
report to you if, in our opinion-
adequate and sufficient accounting re￿rdS have not been kept by the charitable
company, or returns adequate for our audit have not been rece5ved from branches not
visited by us.. or
the charitable company's financial statements are not in agreement with the accounting
records and relums- or
certain disclosures of directors. remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit- or
the Trustees were not entitled to prepare the financial statements in accordance with the
small companies. regime and take advantage of the small Companies. exemptions in
preparing the directors, report and from the requirement to prepare a strategic report.
Responsibilities of Trustees
As explained more fulty in the Board's responsibilities statement, the Trustees (who are also
the directors of the charitable company for the purposes of company law) are responsible for
the preparation of the financial statements and for being satisfied that they give a true and
fair view, and for such internal control as the Trustees delermine is necessary to enable the
preparation of financial statements that are free from material misstatement. whether due to
fraud or error.

In preparing the financial statements. the Trustees are responsible for assessing the
charitable companys ability to continue as a going concem, disclosing, as applicable,
matters related to going ¢oncern and using the going con￿rn basis of accounting unless the
Trustees either intend to liquidate the charitable company or to Cease operations, or have no
realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed under the Companies Act 2006 and report in accordan￿ with this.
Our objectives are to obtain reasonable assurance about whether the financial statements as
a whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor's report that indudes our opinion. Reasonable assurance is a high level of assurance,
but is not a guarantee that an audit conducted in accordance with ISAS (UK} will always
detect a material misstatement when it exists. Misstatements can arise from fraud or error
and are considered material if. individually or in the aggregate, they could reasonably be
expected lo Influen￿ the economic decisions of users taken on the basis of these financial
statements.
Irregularities, including fraud, are instances of non-¢omplian¢e with laws and regulations. We
design procedures in line with our responsibilities, outlined above. to detect malerial
misstatements in respect of irregularities. including fraud. The extent to which our procedures
are capable of detecting irregularities, including fraud is detailed below.
Our work is performed to include an assessment of the susceptibility of the entity's financial
statements to material misstatement, including the risk of fraud. Owing to the inherent
limitations of an audit, there is an Unavoidab￿ risk that material misstatements in the financial
stalements may not be detected. even though the audit is properly planned and performed in
accordance with the ISAS (UK).
In identifying and assessing risk of material misstatement in respect of irregularrties. including
fraud and non-compliance wilh laws and regulalions. our procedures included the following.
We plan our work to gain an understanding of the significant laws and regulations that are
of significance to the entity and the sector in which they operate. We perform our work to
ensure that the entity is complying with its legal and regulatory framework.
We obtained an understanding of how the company is complying with those legal and
regulatory frameworks by making inquiries to the management and people charged with
governance.
We assessed the susceptibility of the Company's financial statements to material
misstatement. including how fraud might occur.
Audit procedures perfomed by the
engagement team included:
Substantive procedures performed in accordance with the ISAS (UK).
Challenging assumptions and judgments made by management in its significant
accounling estimates.
Identifying and tesling journal entries. in particular material journal entries and an
assessment of year end joumals.
Assessing the extent of compliance with the relevant laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located
on the Financial Reporting Council's website at= www.frc.or
.uklauditorsres
onsibilities_ This
description foms part of our auditor's report.
10

Use of our report
This report is made solety to the charitable company's members, as a body. in accordance
with Chapter 3 of Part 16 of the Cornpanies Act 2006. Our audit work has been undertaken
so that we might state to the charitable company's members and its Trustees those matters
we are required to state to them in an auditorfs report and for no other purpose. To the fullest
extent permitted by law. we do not accept or assume responsibility to anyone other than the
charitable company and the charitable company's Trustees as a body. for our audit work, for
this report. or for the opinions we have forn￿d.
Paul Colcomb (Senior Statutory Auditor)
For and on behalf of Wright Vigar Limited
Statutory Auditors, Chartered Accountants and Business Athiisors
15 Newland.
Lincoln
LN1 1XG
17 March 2025
11

Lincolnshire Centre for Grief and Loss
Statement of Financial Activities (including Income and Expenditure Account)
For the year ended 31 August 2024
Notes Unrestricted
Funds
Restricted
Funds
Totsl
Funds
2024
Total
Funds
2023
Income from:
Donations
Charitable activities
72.705
7.975
50,000
80.680
50,000
76,821
50,000
Total income
130 680
126.821
Expenditure on:
Counselling activities
Training activities
1CQ.311
44,151
607
144,462
607
114,321
180
Total expenditure
100,311
44.758
145,069
114,501
Net incomellexpenditure)
(27,606)
13,217
(14,389)
12,320
Funds brought forward at
31st August 2023
72.888
40,015
112,903
100,583
Funds carried forward at
31 August 2024
45,282
53,232
98,514
112903
There were no other recognised gains or losses for the year except for the net movement in
funds for the year disclosed above. Income and expenditure all relate to continuing
operations and activities. The Charity had no endowment funds at any time during the year.
The notes on pages 14 to 22 form part of these financial statements.
Charity Registration..
Company Registration:
1100421
04558811
12

Lincolnshire Centre for Grief and Loss
Balance Sheet as at 31 August 2024
Notes
2024
2023
Fixed Assets
Tangible Assets
973
750
Current Assets
Debtors
Cash at Bank and in hand
60.538
115,270
175.808
133,511
64,349
197,860
Liabilities
Creditors: Amounts falling due within one year
(78.267)
(85.707)
Net Current assets
97,541
112,153
Net assets
98,514
112,903
The funds of Ihe charity:
Restricted funds
Unrestricted income funds
53.232
45.282
40,015
72,888
Total charity funds
98,514
112.903
The financial statemenls on pages 12 to 22 were approved by the Trustees on 17 March
2025 and signed on their behalf by..
Mr D Cowell
Lincolnshire Centre for Grief and Loss (Company Number 04558811), Charity Number
1100421
The notes on pages 14 to 22 form part of the financial statements.
13

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements
1. Acc¢)unting policies
Company Status
The Charity is a company limited by guarantee The members of the Charity and
Company are the Trustees named on page l. In the event of the Charity being wound
up. the liability in respect of the guarantee is limited lo £1 per member of the Charity.
The financial ststements are filed annualty with the Charities Commission and al
Companies House.
Basis of Preparation
The financial statements have been prepared in accordance with Charities SORP
{FRS 102) 'Accounting and Reporting by Char51ies". Statement of Recommended
Practice applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
{effective 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and Companies Act 2006. The
financial statements have been prepared under the historical cost convention.
Lincolnshire Centre for Grief and Loss meets the definition of a public benefit entity
under FRS 102. Assets and liabilities are initialty recognised at historical cost or
transaction value unless otherwise stated in the relevant a¢¢ounting policy note{s).
The presentational currency of these financial statements is sterling.
The following accounting policies have been applied consistently in dealing with items
which are considered material in relation to the charitable company's financial
statements. The financial statements are filed annually with the Registrar of
Companies.
Under FRS 102. the company is exempt from the requiremenl to prepare a cash flow
statement on the grounds of its size.
14

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements (cont'd)
Accounting policies {cont'd)
Going Concern
The financial statements have been prepared on a going concem basis which the
Tiustees consider to be appropriate for the following reasons_
The business model of the charity is such that its charitable activities are limited to
those which it has Suff￿lent funds to support from the excess of funding received over
the costs of administering the charity. The charity therefore has no specific
commitments and no committed costs beyond its fixed costs of operation which are
detailed in note 4.
The Trustees have reviewed the cash flow forecasts for a period of 12 months from
the date of approval of these financial ststements which indicate that the charity will
have sufficient funds to meet its liabilities as Ihey fall due for that period. The Trustees
have also considered the ongoing impacts from the current economiG Ghallenges on
the effect on cash flow forecasts. and consider that as a result of its operating model
explained above. even if no further funding is received in the 12 month period, the
charity has sufficient cash resep4es to pay all committed costs.
Consequently, the Trustees are confident that the charity will have sufficient funds to
continue to meet its liabilities as they fall due for at least 12 months from the date of
approval of the financ￿1 statements.
Incoming Resources
Grants and other income are accounted for in the statement of financial activities in
accordance with SORP (FRS 102). Donations received by the charity are accounted
for when the charty is entitled to the income and the amunt can be quantified with
reasonable accuracy. Administrative recharges paid by the Lincolnshire Co-operative
are re¢ognised in income and expenditure when the costs are incurred. Donated
services are recognised in income and expenditure when the services are provided
and are valued using expected rates that would be charged by counsellors for the
sessions.
Resources Expended
Amounts expended are recognised in the period in which they are incurred.
Resources expended include attributable VAT which cannot be recovered. The
expenditure incurred in undertaking the activities of the Charity are allocated and
apportioned to the restricted funds only as appropriate and as authorised by the
funder. All other costs are allocated to the unrestricted fund.
Funds
Unrestricted funds are applicable for use in the day to day operations of the Charity.
Restricted funds represent those amounts donated to the charity and available for the
specific purposes set out in note 10.
15

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements {cont'd>
Accounting policies {cont'd>
Fixed Assets and Depreciation
Fixed assets are stated at their acquisition cost and are depreciated over their
expected useful lives to their estimated residual values by equal instalments on the
following minimum rates=
Fixtures and fittings
5-25% pa
Assets leased to the Company
Operating lease rentals are charged to the accounts on a straight line basis over the
period of the lease.
Taxation
LCGL as a registered charty is exempt from taxation on its income and gains falling
within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable
Gains Act 1992 to the extent that they are applied to this charitable objective. No tax
charge has arisen in the year. LCGL is considered to pass the tests set out in
Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of
charitable company for UK corporation tax purposes. Accordingly, the charity is
potentialty exempt from taxation in respect of income or capital gains re￿iVed within
categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of
the Taxation of Chargeable Gains A¢t 1992, to the exient that such income or gains
are applied exclusively to charitable purposes.
16

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements {cont'd)
Voluntary income
Unrestricted Restricted
Total
2024
Donations from individuals
Grant.. Lincolnshire Co-operative Ltd
Donated services
205
72,500
205
72,500
7,975
7.975
7,975
72,705
Voluntary income previous year
Unrestricted Restricted
Total
2023
Donations from individuals
Grant .' Lincolnshire Co-operative Ltd
Donated services
1,595
65.506
1.595
65,506
9,720
9.720
67.101
Incoming resources from charitable activities
Unrestricted
Restricted
Total
2024
Grants
Lincolnshire Partnership
Foundation Trust
50.000
50.000
50,000
50,000
Incoming resources from charitable activities previous year
Unrestricted
Restricted
Total
2023
Grants
Children's SeNices, Lincolnshire
50,000
50,000
50,000
50,000
No fund raising activilEs or prize dravts were held during the year.
17

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements (cont'd)
Expenditure:
Unrestricted
Restricted
Total
2024
Totsl
2023
Charitsble Activities Expenditure
Direct Costs
Counselling Activities
Counselling fees
Supetvision
Travelling
Sub Total- Counselling
31.177
2.327
4,253
37.757
31,177
3.706
4,253
39.136
36.170
3,545
2,613
42.328
1,379
1,379
Training Activities
Training delivery
Sub Tolal- Training
Total Direct Costs
607
607
38,364
607
607
39,743
135
135
42,463
1,379
Support Costs
Counselling Activities
Support & Co-ordination
Employee Costs
Publicily and Recruitment
Office costs
Property lease
Rates and insurance
Telephone and utilities
Other premises costs
Deprecialion
Sundry expenditure
Subscriptions
Legal and Professional Fees
Audit
Sub Total- Counselling
7,371
23,861
82
3.374
27.336
3.086
5,738
13,109
23.861
82
3.374
27.336
3,086
5,016
17,850
83
1,315
27,160
2,796
4,226
7,068
383
417
285
1,194
4,200
71,993
22.630
472
461
90
485
5.640
98,932
421
23.051
472
461
90
720
5,640
105,326
235
6,394
Training Activities
Office costs
Sub Total- Training
Total Support Costs
45
45
105 326
Charitable Activities Costs
Counselling Activities
Training Activities
Total Charitable Activities Costs
11J),311
44,151
607
144,462
607
114,321
180
100.311
44.758
145 069
114501
18

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements {cont'd)
4. Expenditure Icont'd)
Expenditure in previous year
Unrestricted
Restricted
Total
2023
Charitable Activities Expenditure
Total Direct Costs
Training Activities
Total Support Costs
Total Charitable Activitles Costs
580
45
66,266
66,891
41,748
135
5.727
47,610
42,328
180
71,993
114,501
Total expenditure
66,891
47,610
114,501
The audilorfs remuneration is £5,640 (2023= £4.200) shown in unrestri¢ted expenditure.
Staff Costs
2024
2023
Salary Cost
Other pension costs
23.441
420
17.151
699
23.861
17,850
The average number of people employed during the year was 2 (2023.. 1). There are no
higher paid employees.
The Trustees have received no expenses during the year. J Romney received remuneration
of £12,371 during the year in respect of covering an employee due to illness. The Trustees
decided it was in the best interests of the charity to ensure the ongoing activities were
maintained and there was no negative impad on beneficiaries by employing the trustee in the
role. No other Trustee's nor any person connected with them re￿iVed any remuneration.
19

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements (cont'd)
6. Tangible Fixed Assets
Fixture & Flttings
Total
Total
2024
2023
Cost
As at 31 August 2023
Additions
Disposals
As at 31 August 2024
6,651
694
6,651
7,345
6,651
Depreciation
Accumulated depreciation as at 31 August 2023
Charge for the year
Eliminated on disposal
5.901
471
5,518
383
Accumulated depreciation as at 31 August 2024
6.372
5,901
Net book value at 31 August 2024
973
750
Net book value at 31 August 2023
750
1.133
Debtors
2024
2023
Prepayments and accrued income
133511
60,538
133.511
Creditors amounts falling due within one year
2024
2023
Amounts owed lo Lincolnshire Co-operative Limited
Accruals
72.581
5.686
6.392
79.315
78,267
85,707
Analysis of net assets between funds
General
Funds
Restricted
Funds
Total
Funds
2024
Total assets
Currenl liabilities
123,549
78,267
53,232
176,781
78,267
45,282
53,232
98,514
20

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements {cont'd)
Analysis of net assets between funds (cont'd)
Analysls of net assets between funds - previous year
General
Funds
Restricted
Funds
Total
Funds
2023
Total assets
Current liabilities
158,595
85,707
40,015
198.610
85.707
72.888
112,903
10. Movement in funds
Asat
31.08.23
Incoming
Resources
Outgoing
ResourGes
Asat
31.08.24
Restricted funds
Lin¢olnshire Partnership
Foundation Trust
Volunteers- Adult Work
40.015
50.000
36,783
53,232
7.975
7.975
Total Restricted funds
40,015
57,975
44,758
53,232
Unrestricted funds
General fLJnds
72.888
72,705
100,311
45,282
Totsl funds
112,903
130.680
145,069
98,514
Movement in funds - previous year
Asat
31.08.22
Incoming
Resources
Outgoing
Resources
Asat
31.08.23
Restricted funds
Lincolnshire Partnership
Foundation Trust
Volunteers- Adult Work
27.905
50,000
37,890
40,015
9,720
9,720
Total Restricted funds
27.905
59.720
47,610
40.015
Unrestricted funds
General funds
72.678
67,101
66.891
72,888
Total funds
100.$83
126.821
114,501
112,903
21

Lincolnshire Centre for Grief and Loss
Notes to the Financial Statements (cont'd)
10.
Movement in funds (convd
Purpose of restricted funds:
Children's Services for Lincolnshire provides Lincolnshire Centre for Grief and Loss with
funding for the provision of one-to-one counselling to 8-19 year olds within the remit of
the 'Grief. Loss and Children's Project., additionally to provide Iraining in 'Understanding
and Responding to the Grief and Loss Process. key to personnel in schools identified by
the Children's Fund to be in areas vulnerable to social exclusion.
The volunteers fund is the donation of time from volunteer counselbrs who freely give of
their own time to work for the service without payment. Approximately 31912023.. 486)
sessions relating to adults were undertaken by these counsellors. which would have
required additional funding of approximately £7.975 {2023= £9.720).
11. Related Party Transactions
As noted in the Trustees report starting on page 1. the Charity is reliant on the continued
support of Lincolnshire Co-operatNe Limited. The Charity has two Trustees who are
Directors for Lincolnshire Co-operative Limited, and leases property from a company
controlled by Lincolnshire Co-operative Limited. the rent being £27,336 per annum.
During the year, the Charity re￿iVed £72,500 (2023.. £65,506) as a grant from
Lincolnshife co￿peratIve Limited.
Expenditure paid on behalf of the Charty by Lincolnshire Co-operalive Society was
£138,688 (2023: £113,259).
Amounts owed lo Lincolnshire Co-operalive Limiled are included in creditors and detailed
in Note 8 of these accounts.
22