# **LINCOLNSHIRE CENTRE FOR GRIEF AND LOSS (A Company Limited by Guarantee)**
## **Report and Financial Statements**
**For the year ended 31 August 2025**
**CHARITY NUMBER : 1100421**
**COMPANY NUMBER : 04558811**
## **LINCOLNSHIRE CENTRE FOR GRIEF AND LOSS**
|**CONTENTS**|**PAGE**|
|---|---|
|Report of the Trustees (incorporating Legal and Administrative Information)|1 – 5|
|Independent examiner’s report to the Trustees of Linconshire Centre for|6|
|Grief and Loss||
|Statement of Financial Activities (including Income and Expenditure|7|
|Account)||
|Balance Sheet|8|
|Notes to the Financial Statements|9 – 17|
## **Lincolnshire Centre for Grief and Loss**
## **Report of the Trustees for the year ended 31 August 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025.
The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **Reference and Administrative Details**
|Charity Name:|Lincolnshire Centre for Grief and Loss (“LCGL”)|
|---|---|
|Charity Registration:|1100421|
|Company Registration:|04558811 (England and Wales)|
|Registered Office:|Stanley Bett House|
||15-23 Tentercroft Street|
||Lincoln|
||LN5 7DB|
|Operation Address:|Unit 5, 19 Carlton Mews|
||Lincoln|
||LN2 4FJ|
|Company Secretary:|R. Allen|
|Bank:|National Westminster Bank plc|
||225 High St|
||Lincoln|
||LN2 1AZ|
|Independent Examiner:|Wright Vigar Limited|
||15 Newland|
||Lincoln|
||LN1 1XG|
|Solicitors:|Andrew & Co|
||St Swithin's Court|
||1 Flavian Rd|
||Nettleham Rd|
||Lincoln|
||LN2 4GR|
|Trustees:|C. Nel (Chairman)|
||B. Hutchinson (resigned 23.10.24)|
||D. Cowell|
||J. Romney|
||A. Hands (appointed 14.10.24) (resigned 23.02.2026)|
1
## **Lincolnshire Centre for Grief and Loss**
## **Report of the Trustees (Cont’d) for the year ended 31 August 2025**
## **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 governed by a Memorandum and Articles of Association which were last amended on 12 October 2024 _._
## **Recruitment and Appointment of Trustees**
Trustees are recruited from the local community. During the period covered by the report there was one resignation, B Hutchinson. One Trustee appointment to the Board was made during the year and approved by the other Trustees. The minimum requirement for the number of Trustees is 3.
## **Induction and Training of Trustees**
The new Trustee, appointed 14 October 2024, is experienced in their role as Trustee by their involvement in other organisations, although an informal induction into the workings, and the key risk and assurance 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.
M Ardley, Centre Manager is responsible for the day to day running of the Charity on behalf of the Trustees. M Kirton continues her role as the Centre Administrator.
The Board of Trustees continues to govern the activities of the Charity in collaboration with the Management. The Board and Management acknowledge that its greatest challenge is the securing of funding to continue delivering its highly valued counselling service (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 received no expenses during the year. J Romney received remuneration of £2,603 (2024: £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.
2
## **Lincolnshire Centre for Grief and Loss**
## **Report of the Trustees (Cont’d) for the year ended 31 August 2025**
## **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 benefit of the community 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 activities:
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 and Loss Process” 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 Charity Commission’s general guidance 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 activities focus on either providing help to people facing significant 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 to 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 Cooperative Limited Funeral Services. The clinical team at LCGL comprises of 1 Clinical Supervisor and 8 Children & Young Persons counsellors, 1 of which is also a Clinical Supervisor, 1 volunteer counsellor, 2 paid counsellors who also volunteer and 8 student placement counsellors. In September 2024 Michaela Ardley joined LCGL as Centre Manager.
Feedback from those who have accessed and used the service and those who have referred users to the service continues to be extremely positive and includes reports of users’ emotional wellbeing improving significantly as a result.
The website is still a successful medium for people to gain access to our referral forms and represents a professional and informative resource for existing and potential users of the service as well as prospective team members.
3
## **Lincolnshire Centre for Grief and Loss**
## **Report of the Trustees (Cont’d) for the year ended 31 August 2025**
## **Volunteers**
It is recorded that the Board and Management of LCGL are extremely grateful to the volunteer counsellors who freely give of their own time to work for the Charity without payment. Approximately 504 (2024: 319) sessions relating to adults were undertaken by these counsellors, which would have required additional funding of approximately £12,600 (2024: £7,975).
The Board of Trustees wish to acknowledge the input of the management, staff and counselling team throughout the year maintaining the excellent reputation of the service in the eyes of all its stakeholders.
The Board is grateful to and remains indebted to Lincolnshire 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 taken 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 £64,564 (2024: decrease of £14,389). This is mainly in relation to increases in counselling fees and employee costs. The Board recognises that funding from Lincolnshire Co-operative Ltd is not guaranteed, and other sources of funding continue to be sought.
## **Future Plans**
The Trustees keep under regular review the funding and operational environment in which the organisation operates. In doing so, they consider a range of factors that may influence the future delivery of services.
Future plans continue to be monitored as part of the Trustees’ normal oversight arrangements, with any decisions guided by the charity’s objects and the needs of its beneficiaries.
4
## **Lincolnshire Centre for Grief and Loss**
## **Report of the Trustees (Cont’d) for the year ended 31 August 2025**
## **Going Concern**
The financial statements have been prepared on a basis other than that of a going concern, which the Trustees believe to be appropriate for the following reasons:
The Trustees have reviewed the cash flow forecasts for a period of 12 months from the date of approval of these financial statements. Due to a key funding source ceasing in March 2026, doubt has been cast over the ability of the charitable company to meet its objectives for the foreseeable future if alternative funding is not found.
The Trustees are reviewing alternative funding sources and options for the charitable company.
## **Reserves Policy**
The Trustees do not envisage an accumulation of reserves 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 Charity are approximately £37,800 (2024: £36,000) 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 £37,687 (2024: decreased by £27,606). Restricted reserves decreased by £26,877 (2024: increased by £13,217). At the year end the charitable company had a total of unrestricted reserves of £7,595 (2024: £45,282) and restricted reserves of £26,355 (2024: £53,232).
## **Investment Policy**
At present the Charity, only having very low reserves, requires investments to be held in readily accessible accounts. This policy is to be held under review.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with 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.
Approved by the Trustees on 15 May 2026 and signed on their behalf by:
___________________________
Mr D Cowell
5
## **Lincolnshire Centre for Grief and Loss**
## **INDEPENDENT EXAMINER’s REPORT TO THE MEMBERS of LINCOLNSHIRE CENTRE FOR GRIEF AND LOSS**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible tor the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such reports; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirements that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **Paul Colcomb FCCA For and on behalf of Wright Vigar Limited**
## **Statutory Auditors, Chartered Accountants and Business Advisors**
15 Newland, Lincoln LN1 1XG 15 May 2026
6
## **Lincolnshire Centre for Grief and Loss Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 August 2025**
|**Notes**
**Income from:**
Donations
_2_
Charitable activities
_3_
**Total income**
**Expenditure on:**
Counselling activities
Training activities
**Total expenditure**
_4_
**Net expenditure**
**Funds brought forward at**
**31st August 2024**
**Funds carried forward at**
**31 August 2025**|**Unrestricted**
**Funds**
**£**
81,011
-
**81,011**
118,698
-
**118,698**
**(37,687)**
**45,282**
**7,595**|**Restricted**
**Funds**
**£**
12,600
30,123
**42,723**
68,901
699
**69,600**
**(26,877)**
**53,232**
**26,355**|**Total**
**Funds**
**2025**
**£**
93,611
30,123
**123,734**
187,599
699
**188,298**
**(64,564)**
**98,514**
**33,950**|**Total**
**Funds**
**2024**
**£**
80,680
50,000|
|---|---|---|---|---|
|||||**130,680**|
|||||144,462
607|
|||||**145,069**|
||||||
|||||**(14,389)**
**112,903**|
|||||**98,514**|
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 10 to 18 form part of these financial statements.
Charity Registration: 1100421 Company Registration: 04558811
7
## **Lincolnshire Centre for Grief and Loss**
## **Balance Sheet as at 31 August 2025**
|**Notes**
**Fixed Assets**
Tangible Assets
_6_
**Current Assets**
Debtors
_7_
Cash at Bank and in hand
**Liabilities**
**Creditors: Amounts falling due within one year**
_8_
**Net current assets**
**Net assets**
**The funds of the charity:**
Restricted funds
Unrestricted income funds
**Total charity funds**
_9_|**2025**
**£**
-
74,582
180,869
255,451
(221,501)
33,950
**33,950**
26,355
7,595
**33,950**|**2024**
**£**
973|
|---|---|---|
|||60,538
115,270|
|||175,808
(78,267)|
|||97,541|
|||**98,514**|
|||53,232
45,282|
|||**98,514**|
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the Small Companies regime of the Companies Act 2006.
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The financial statements on pages 8 to 18 were approved by the Trustees on 15 May 2026 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 10 to 18 form part of the financial statements.
8
## **Lincolnshire Centre for Grief and Loss Notes to the Financial Statements**
## **1. Accounting policies**
## **Company Status**
The Charity is a company limited by guarantee, registered in England and Wales. The members of the Charity and Company are the Trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. The financial statements are filed annually with the Charities Commission and at Companies House.
## **Basis of Preparation**
The financial statements have been prepared in accordance with Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), 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 initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting 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 requirement to prepare a cash flow statement on the grounds of its size.
9
## **Lincolnshire Centre for Grief and Loss Notes to the Financial Statements (cont’d)**
## **1. Accounting policies (cont’d)**
## **Going Concern**
The financial statements have been prepared on a basis other than that of a going concern which the Trustees consider to be appropriate for the following reasons:
The Trustees have reviewed the cash flow forecasts for a period of 12 months from the date of approval of these financial statements. Due to a key funding source ceasing in March 2026, doubt has been cast over the ability of the charitable company to meet its objectives for the foreseeable future if alternative funding is not found.
The Trustees are reviewing alternative funding sources and options for the charitable company.
The financial statements include adjustments that are necessary to reflect the basis of preparation, as such, they assume that all fixed and current assets are recoverable at their carrying value.
## **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 charity is entitled to the income and the amount can be quantified with reasonable accuracy. Administrative recharges paid by the Lincolnshire Co-operative are recognised 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.
10
## **Lincolnshire Centre for Grief and Loss Notes to the Financial Statements (cont’d)**
## **1. 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 charity 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 a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
11
## **Lincolnshire Centre for Grief and Loss Notes to the Financial Statements (cont’d)**
## **2. Voluntary income**
|Donations from individuals
Grant: Lincolnshire Co-operative Ltd
Grant: The Albert Hunt Trust
Donated services
**Voluntary income previous year**
Donations from individuals
Grant: Lincolnshire Co-operative Ltd
Donated services|**Unrestricted**
**Restricted**
**Total**
**2025**
**£**
**£**
**£**
1,011
-
1,011
75,000
-
75,000
5,000
-
-
12,600
5,000
12,600|
|---|---|
||**81,011**
**12,600**
**93,611**|
||**Unrestricted**
**Restricted**
**Total**
**2024**
**£**
**£**
**£**
205
-
205
72,500
-
72,500
-
7,975
7,975|
||**72,705**
**7,975**
**80,680**|
## **3. Incoming resources from charitable activities**
|**Grants**
Lincolnshire Partnership
Foundation Trust
The Clothworkers’ Foundation
Lincolnshire Community
Foundation|**Unrestricted**
**£**
-
-
-
**- **|**Restricted**
**£**
20,833
8,000
1,290
**30,123**
|**Total**
**2025**
**£**
20,833
8,000
1,290|
|---|---|---|---|
||||**30,123**|
## **Incoming resources from charitable activities previous year**
|**Grants**
Lincolnshire Partnership
Foundation Trust|**Unrestricted**
**£**
-
**-**|**Restricted**
**£**
50,000
**50,000**
|**Total**
**2024**
**£**
50,000|
|---|---|---|---|
||||**50,000**|
No fund raising activities or prize draws were held during the year.
12
## **Lincolnshire Centre for Grief and Loss Notes to the Financial Statements (cont’d)**
|**4.**
**Expenditure:**
**Charitable Activities Expenditure**
**Direct Costs**
**Counselling Activities**
Counselling fees
Supervision
Travelling
_Sub Total – Counselling_
**Training Activities**
Training delivery
_Sub Total – Training_
**Total Direct Costs**
**Support Costs**
**Counselling Activities**
Support & Co-ordination
Employee Costs
Publicity and Recruitment
Office costs
Property lease
Rates and insurance
Telephone and utilities
Other premises costs
Depreciation
Website expenses
Sundry expenditure
Subscriptions
Legal and Professional Fees
Audit
Independent Examination
_Sub Total – Counselling_
**Training Activities**
Training
_Sub Total – Training_
**Total Support Costs**
**Charitable Activities Costs**
Counselling Activities
Training Activities
**Total Charitable Activities Costs**|**Unrestricted**
**£**
25
2,416
204
2,645
-
-
**2,645**
2,440
46,699
82
2,422
27,589
2,647
3,999
12,661
2,539
6,384
440
297
5,163
-
2,691
**116,053**
-
-
**116,053**
118,698
-
**118,698**|**Restricted**
**£**
52,260
2,695
10,197
65,152
345
345
**65,497**
2,380
-
-
154
-
-
-
526
299
-
133
-
257
-
-
**3,749**
354
354
**4,103**
68,901
699
**69,600**|**Total**
**2025**
**£**
52,285
5,111
10,401
67,797
345
345
**68,142**
4,820
46,699
82
2,576
27,589
2,647
3,999
13,187
2,838
6,384
573
297
5,420
-
2,691
**119,802**
354
354
**120,156**
187,599
699
**188,298**|**Total**
**2024**
**£**
31,177
3,706
4,253
39,136
607
607
**39,743**
13,109
23,861
82
3,374
27,336
3,086
4,044
23,051
472
-
461
90
720
5,640
-
**105,326**
-
-
**105,326**
144,462
607
**145,069**|
|---|---|---|---|---|
13
## **Lincolnshire Centre for Grief and Loss Notes to the Financial Statements (cont’d)**
## **4. Expenditure (cont’d)**
|**Expenditure in previous year**
**Charitable Activities Expenditure**
Total Direct Costs
Training Activities
Total Support Costs
**Total Charitable Activities Costs**
**Total expenditure**|**Unrestricted**
**£**
1,379
-
98,932
**100,311**
**100,311**|**Restricted**
**£**
37,757
607
6,394
**44,758**
**44,758**|**Total**
**2024**
**£**
39,136
607
105,326
**145,069**
**145,069**|
|---|---|---|---|
The auditor’s remuneration is £Nil (2024: £5,640) shown in unrestricted expenditure.
|**5.**
**Staff Costs**
Salary Cost
Other pension costs|**2025**
**£**
45,003
1,696
**46,699**|**2024**
**£**
23,441
420|
|---|---|---|
|||**23,861**|
The average number of people employed during the year was 2 (2024: 2). There are no higher paid employees.
The Trustees have received no expenses during the year. J Romney received remuneration of £2,603 (2024: £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 impact on beneficiaries by employing the trustee in the role. No other Trustee's nor any person connected with them received any remuneration.
14
## **Lincolnshire Centre for Grief and Loss Notes to the Financial Statements (cont’d)**
|**6. Tangible Fixed Assets**
**Cost**
As at 31 August 2024
Additions
Reclassification/transfer
Cost as at 31 August 2025
**Depreciation**
Accumulated depreciation as at 31 August 2024
Charge for the year
Reclassification/transfer
Accumulated depreciation as at 31 August 2025
**Net book value at 31 August 2025**
Net book value at 31 August 2024
**7.**
**Debtors**
Prepayments and accrued income
Assets for distribution
Assets for distribution are valued at market value.
**8.**
**Creditors amounts falling due within one year**
Amounts owed to Lincolnshire Co-operative Limited
Accruals and deferred income
Other creditors
Other taxation and social security
**9.**
**Analysis of net assets between funds**
**Unrestricted**
**Funds**
**£**
Total assets
229,096
Current liabilities
(221,501)
**7,595**|**Fixture & Fittings**
**Total**
**2025**
**Total**
**2024**
**£**
**£**
7,345
6,651
22,215
694
(29,560)
-
**-**
**7,345**
6,372
5,901
2,838
471
(9,210)
-
**- **
**6,372**
**- **
**973**
973
750
**2025**
**2024**
**£**
**£**
54,232
60,538
20,350
-
**74,582**
**60,538**
**2025**
**2024**
**£**
**£**
187,705
72,581
32,907
5,686
273
-
616
-
**221,501**
**78,267**
**Restricted**
**Funds**
**Total**
**Funds**
**2025**
**£**
**£**
26,355
255,451
-
(221,501)
**26,355**
**33,950**|
|---|---|
15
## **Lincolnshire Centre for Grief and Loss Notes to the Financial Statements (cont’d)**
## **9. Analysis of net assets between funds (cont’d)**
## **Analysis of net assets between funds – previous year**
|Total assets
Current liabilities
**10.**
**Movement in funds**
**As at**
**31.08.24**
**£**
**Restricted funds**
Lincolnshire Partnership
Foundation Trust
53,232
Volunteers – Adult Work
-
-
The Clothworkers’
Foundation
Lincolnshire Community
Foundation
-
**Total Restricted funds**
53,232
**Unrestricted funds**
General funds
45,282
**Total funds**
**98,514**
**Movement in funds – previous year**
**As at**
**31.08.23**
**£**
**Restricted funds**
Lincolnshire Partnership
Foundation Trust
40,015
Volunteers – Adult Work
-
**Total Restricted funds**
40,015
**Unrestricted funds**
General funds
72,888
**Total funds**
**112,903**|**Unrestricted**
**Funds**
£
123,549
(78,267)
**45,282**
**Incoming**
**Resources**
**£**
20,833
12,600
8,000
1,290
42,723
81,011
**123,734**
**Incoming**
**Resources**
**£**
50,000
7,975
57,975
72,705
**130,680**|**Restricted**
**Funds**
£
53,232
-
**53,232**
**Outgoing**
**Resources**
**£**
55,796
12,600
299
905
69,600
118,698
**188,298**
**Outgoing**
**Resources**
**£**
36,783
7,975
44,758
100,311
**145,069**|**Total**
**Funds**
**2024**
£
176,781
(78,267)
**98,514**
**As at**
**31.08.25**
**£**
18,269
-
7,701
385
26,355
7,595
**33,950**
**As at**
**31.08.24**
**£**
53,232
-
53,232
45,282
**98,514**|
|---|---|---|---|
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**Lincolnshire Centre for Grief and Loss Notes to the Financial Statements (cont’d)**
## **10. Movement in funds (cont’d)**
## **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 training 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 counsellors who freely give of their own time to work for the service without payment. Approximately 504 (2024: 319) sessions relating to adults were undertaken by these counsellors, which would have required additional funding of approximately £12,600 (2024: £7,975).
The Clothworkers’ Foundation grant provides Lincolnshire Centre for Grief and Loss with funding towards a capital project to purchase furniture and small furnishings to refurbish the counselling centre.
Lincolnshire Community Foundation provides Lincolnshire Centre for Grief and Loss with funding for the provision of one-to-one counselling for children & young people attending Horncastle schools.
## **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-operative 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 £27,589 per annum.
During the year, the Charity received £75,000 (2024: £72,500) as a grant from Lincolnshire Co-operative Limited.
Expenditure paid on behalf of the Charity by Lincolnshire Co-operative Society was £190,124 (2024: £138,688).
Amounts owed to Lincolnshire Co-operative Limited are included in creditors and detailed in Note 8 of these accounts.
17