2021-03-31-accounts - Star Bereavement And Support Service Limited

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Star Bereavement and Support Service Limited

Charity number 1113878

A company limited by guarantee number 05697984

Annual Report and Financial Statements

for the year ended 31 March 2021

Star Bereavement and Support Service Limited

Annual Report and Financial Statements for the year ended 31 March 2021

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 14

Prepared by West Yorkshire Community Accounting Service

Star Bereavement and Support Service Limited

Trustees' report for the year ended 31 March 2021

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Suzanne Gahlings Joanne Chapman Christopher Viles

Stuart Hawkes

Chair from July 2019

Appointed April 2020 Resigned August 2020 Appointed August 2020

Charity number

Company number

1113878 05697984

Registered in England and Wales Registered in England and Wales

Registered and principal address

Bankers

Nova Lloyds Bank plc 11 Upper York Street 17 Westgate Wakefield Wakefield WF1 3LQ WF1 1JZ

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 4 February 2006. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

The charity's objects

To relieve suffering amongst children and young people who have been bereaved or suffered significant loss between the ages of 4 and 18.

Star Bereavement and Support Service Limited

Trustees' report (continued) for the year ended 31 March 2021

The charity's main activities

Star supports and empowers children, young people and young adults who are experiencing distress and trauma caused by the death of someone important them.

Star aims to:

Enable them to understand and manage the feelings related to loss and bereavement,

Give them the competencies to be resilient and able to move on with their lives,

Support family, friends and communities so they too are more resilient and better able to respond to loss and bereavement.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

Achievements and performance

2020 to 2021 has been an exciting and challenging year for Star Bereavement as the organisation worked tirelessly to overcome the challenges it faced as a result of the Covid 19 pandemic. From March to September 2020 the team re-located to remote working and, led by the Trustees, quickly adapted the bereavement service offer in order to continue to support vulnerable children and young people through unprecedented times. Star delivered a range of activities utilising online platforms, telephone and text support as well as Zoom support sessions. Activities included singing, story writing, poetry and animation.

The team ensured that children, young people, parents, carers and professionals could continue to access advice and support and were able to refer into the service. Remote working time was utilised to create a new website which has dual functions - offering support and advice as well as providing a secure referrals database and an easy access self referral system for young people. Designed particularly for use on mobile devices.

From September 2020 Star returned to office and community based working and face to face support delivery. Demand for the service is very high and the team have sadly seen an increase in bereavement through suicide and bereavement through addiction. By securing Lottery funding and smaller grants the organisation has been able to employ a Bereavement Practitioner and Peer Support Worker as well as admin and youth work support. Star has also recruited a small team of volunteers to support the delivery of group work.

Star’s group work programme has gone from strength to strength with the team delivering a programme of activity and peer support groups across the Wakefield District. In addition Star has partnered with Wellness in the Woods, a West Yorkshire wellbeing project, to deliver forest based activities to family groups.

Star has developed a new robust assessment system which ensures the service is able to measure success and target support appropriately. These new developments increase the strength and sustainability of the organisation.

The Trustees and the whole team look forward to further developments in 2021 and continue to be inspired by the children and young people who access support at Star Bereavement.

Financial review

The net income for the year was £182,528, including net income of £32,584 on unrestricted funds and net income of £149,944 on restricted funds after transfers.

Reserves policy

It is the policy of the trustees to have sufficient reserves in place to ensure that it could continue for 3 to 5 months without funding until other sources of finance can be raised. This would equate to policy limits of approximately £30,000 to £50,000 based on budgeted expenditure of £120,000. The charity's free reserves, excluding fixed assets, at the year end were £54,035.

Whilst the activities of the charity have been affected by the coronavirus, the trustees are satisfied that there are no material uncertainties so significant as to cast doubt over the ability of the charity to continue as a going concern.

Star Bereavement and Support Service Limited Trustees' report (continued) for the year ended 31 March 2021

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping 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 accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity 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 (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees on 27 September 2021

Suzanne Gahlings (Trustee)

Star Bereavement and Support Service Limited

Independent examiner's report to the trustees of Star Bereavement and Support Service Limited

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 6 to 14.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for 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 charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('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

Since the charitable company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act.

I confirm that I am qualified to undertake the examination because I am a fellow of ACIE which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (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.

Simon Bostrom FCIE

28 September 2021

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Star Bereavement and Support Service Limited

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2021

Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 30,717 Sales and fees 90 Bank interest 16 Total income 30,823 Expenditure on: Salaries, NICs and pensions (3) 3,457 Freelance admin and project support 3,940 Recruitment - Supervision 280 Volunteer expenses - Travel - Training - Events and activities - Therapists and other professionals - Rent - Room hire - Advertising and publicity 100 Insurance 239 Repairs and maintenance 295 Phone and internet - Printing, postage and stationery 11 IT, computers and website - Payroll charges 399 HR and finance 1,562 Bank charges - Independent examination 420 Other expenditure 69 Amortisation of website costs 12 Depreciation 716 Total expenditure 11,500 Net income / (expenditure) 19,323 Transfers between funds (4) 13,261 Net movement in funds 32,584 Fund balances brought forward 35,187 Fund balances carried forward (4) 67,771	2021 Restricted funds £ 242,880 - - 242,880 39,455 13,686 1,350 420 249 456 2,005 9,084 910 5,185 607 83 560 705 1,155 143 1,821 - 1,260 - 300 241 - - 79,675 163,205 (13,261) 149,944 34,679 184,623	2021 Total funds £ 273,597 90 16 273,703 42,912 17,626 1,350 700 249 456 2,005 9,084 910 5,185 607 183 799 1,000 1,155 154 1,821 399 2,822 - 720 310 12 716 91,175 182,528 - 182,528 69,866 252,394	2020 Total funds £ 87,209 - 9 87,218 25,477 - - - 72 - - - 5,688 100 - 798 1,427 350 72 - 299 - 17 300 273 - 401 35,274 51,944 - 51,944 17,922 69,866

All incoming resources and resources expended derive from continuing activities.

Star Bereavement and Support Service Limited

Balance sheet

as at 31 March 2021 2021 Unrestricted £ Fixed assets Tangible assets (5) 1,748 Intagible assets (6) 11,988 Total fixed assets 13,736 Current assets Cash at bank and in hand (7) 59,218 Total current assets 59,218 Current liabilities: amounts falling due within one year Creditors and accruals (8) 5,183 Total current liabilities 5,183 Net current assets / (liabilities) 54,035 Net assets 67,771 Funds Unrestricted funds 67,771 Restricted funds - Total funds 67,771	2021 Restricted £ - - - 184,623 184,623 - - 184,623 184,623 - 184,623 184,623	2021 Total £ 1,748 11,988 13,736 243,841 243,841 5,183 5,183 238,658 252,394 67,771 184,623 252,394	2020 Total £ 1,203 - 1,203 68,963 68,963 300 300 68,663 69,866 35,187 34,679 69,866

For the year ending 31 March 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 27 September 2021

Suzanne Gahlings (Trustee)

Star Bereavement and Support Service Limited

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Project and office equipment: over 4 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Star Bereavement and Support Service Limited

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

Intangible fixed assets

Intangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Amortisation is provided on all intangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Website: over 10 years

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2021

2 Grants and donations 2021 Unrestricted funds £ BGL Group Ltd 10,700 Children in Need - Leeds Community Foundation (LCF) - National Lottery Community Fund (NLCF) - Nova Wakefield - Reaching Communities - Sir George Martin Trust - The Orpington Foundation 10,000 Wakefield & Dist. Health & Community Support (WDH&CS) Young Lives Consortium - TK Max - Charities Trust - Coca Cola European Partners - JCT 600 - Wakefield Annual Christmas Lunch - Other donations 10,017 30,717 3 Staff costs and numbers Gross salaries Pensions	2021 Restricted funds £ - 9,984 23,118 14,190 38,247 63,750 4,000 - 38,400 51,191 - - - - - 242,880	2021 Total funds £ 10,700 9,984 23,118 14,190 38,247 63,750 4,000 10,000 38,400 51,191 - - - - 10,017 273,597 2021 £ 42,134 778 42,912	2020 Total funds £ 1,000 9,984 - - 2,000 33,015 - 10,000 - - 3,000 5,000 900 10,000 12,310 87,209 2020 £ 25,026 451 25,477

The average number employees during the year was 2.7, being an average of 1.9 full time equivalent (2020: 2, 1 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2021	2020
	£	£
Costs of the scheme to the charity for the year	778	451
Amount of any contributions outstanding at the year end	-	-
Amount of any contributions prepaid at the year end	-	-

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2021

4 Restricted funds Children in Need Reaching Communities NLCF LCF Nova EMW grant Nova Covid Resilience Fund Suicide Postvention Sir George Martin Trust Nova Live Well Young Lives Covid Impact Young Lives Suicide Postvention Young Lives Winter Fund Community Foundation Grant WDH&CS	Balance b/f £ 1,664 33,015 - - - - - - - - - - - - 34,679	Incoming £ 9,984 63,750 14,190 21,118 25,000 7,580 7,441 4,000 5,667 26,250 10,000 7,500 2,000 38,400 242,880	Outgoing £ 11,648 17,032 4,314 21,118 11,129 6,008 4,430 456 - 3,540 - - - - 79,675	Transfers £ - (1,261) - - (12,000) - - - - - - - - - (13,261)	Balance c/f £ - 78,472 9,876 - 1,871 1,572 3,011 3,544 5,667 22,710 10,000 7,500 2,000 38,400 184,623

Fund name

Children in Need Reaching Communities

NLCF LCF Nova EMW grant

Nova Covid Resilience Fund Suicide Postvention Sir George Martin Trust Nova Live Well Young Lives Covid Impact Young Lives Suicide Postvention Young Lives Winter Fund Community Foundation Grant

WDH&CS

Purpose of restriction

Towards the costs of family bereavement support

Towards community based bereavement support. The transfer relates to fixed assets purchased from the fund for the general purpose of the charity. Towards admin support

Towards delivering/adapting services during Covid-19 pandemic Towards delivering/adapting services during Covid-19 pandemic. The transfer relates to the capitalisation of the website that will be used as a platform for the delivery of the charity's activities.

Towards delivering/adapting services during Covid-19 pandemic Development of role/progression from Young Lives to Star Bereavement Towards travel costs

Develop Adult Peer Support

Activity worker to reduce waiting list / suicide prevention work Coordination of Suicide Postvention Service

Activities with children and young people

Develop support groups for adults, (surviving parent, grandparent, carer), around a child or young person, following a bereavement.

Recruitment of Senior Bereavement Practitioner

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2021

5 6 7 8	Tangible assets Cost At 1 April 2020 Additions At 31 March 2021 Depreciation At 1 April 2020 Charge for year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 Intangible assets Cost At 1 April 2020 Additions At 31 March 2021 Amortisation At 1 April 2020 Charge for year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals	£ 1,604 1,261 2,865 401 716 1,117 1,748 1,203 Website £ - 12,000 12,000 - 12 12 11,988 - 2021 £ 243,677 164 243,841 2021 £ 4,463 720 5,183 Project and office equipment	Total £ 1,604 1,261 2,865 401 716 1,117 1,748 1,203 Total £ - 12,000 12,000 - 12 12 11,988 - 2020 £ 68,963 - 68,963 2020 £ - 300 300

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2021

9 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

10 Operating leases

Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2021 £ 7,500 - - 7,500	2020 £ 5,185 7,500 - 12,685

Star Bereavement and Support Service Limited

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021

2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 30,717 42,210 Sales and fees 90 - Bank interest 16 9 Total income 30,823 42,219 Expenditure Salaries, NICs and pensions 3,457 13,991 Freelance admin and project support 3,940 - Recruitment - - Supervision 280 - Volunteer expenses - - Travel - 72 Training - - Events and activities - - Therapists and other professionals - - Rent - 3,688 Room hire - 100 Advertising and publicity 100 - Insurance 239 798 Repairs and maintenance 295 1,427 Phone and internet - 350 Printing, postage and stationery 11 72 IT, computers and website - - Payroll charges 399 299 HR and finance 1,562 - Bank charges - 17 Independent examination 420 300 Other expenditure 69 273 Amortisation of website costs 12 - Depreciation 716 401 Total expenditure 11,500 21,788 Net income / (expenditure) 19,323 20,431 Transfers between funds 13,261 - Net movement in funds 32,584 20,431 Fund balances brought forward 35,187 14,756 Fund balances carried forward 67,771 35,187	2021 Restricted funds £ 242,880 - - 242,880 39,455 13,686 1,350 420 249 456 2,005 9,084 910 5,185 607 83 560 705 1,155 143 1,821 - 1,260 - 300 241 - - 79,675 163,205 (13,261) 149,944 34,679 184,623	2020 Restricted funds £ 44,999 - - 44,999 11,486 - - - - - - - - 2,000 - - - - - - - - - - - - - - 13,486 31,513 - 31,513 3,166 34,679	2021 Total funds £ 273,597 90 16 273,703 42,912 17,626 1,350 700 249 456 2,005 9,084 910 5,185 607 183 799 1,000 1,155 154 1,821 399 2,822 - 720 310 12 716 91,175 182,528 - 182,528 69,866 252,394	2020 Total funds £ 87,209 - 9 87,218 25,477 - - - - 72 - - - 5,688 100 - 798 1,427 350 72 - 299 - 17 300 273 - 401 35,274 51,944 - 51,944 17,922 69,866