2022-03-31-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 2022

Star Bereavement and Support Service Limited

Annual Report and Financial Statements for the year ended 31 March 2022

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 Accountancy Service CIO

Star Bereavement and Support Service Limited

Trustees' report for the year ended 31 March 2022

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 Stuart Hawkes Heather McKnight

Chair from July 2019

Appointed January 2022

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 Accountancy Service CIO

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 2022

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

During 2021-22 Star Bereavement has supported bereaved children and young people through a variety of interventions including Star Days, therapeutic groups, peer support sessions and individual support

Star Bereavement supported over 180 children and young people in 2021-22, many bereaved through suicide, sudden death, drug and alcohol misuse and many who are living in areas of deprivation and poverty. 300 referrals were received which is a significant increase on previous years.

Children and young people have benefitted from attending group support to reduce their feelings of isolation and provide a safe space to have fun, make friends and make memories. An exciting programme of support has been offered including school holiday clubs, art, fitness and sport, theatre, boxing, climbing, wellness in the woods and animal therapy.

In therapeutic groups and 1:1 support children and young people have engaged in grief support including narrative work, coping with feelings and emotions and positive futures. All children and young people have been offered opportunities which build their resilience to cope with life’s challenges.

Many young people have reported significant changes to their wellbeing after accessing support including a decrease in self harm and suicidal ideation, managing well in school, coping with family relationships, being able to talk about the person who has died and improved self-esteem and self-worth.

Star Bereavement has supported a pilot Suicide Postvention service for the district and the service will transition fully to Star Bereavement. The service provides a fast response to suicide in communities, empowering members of communities, family, and friends to support each other and to understand where to turn in their own times of need and vulnerability.

The Star Bereavement board continues to strive for sustainability as the charity faces unprecedented demand for its services

Financial review

The net expenditure for the year was £71,078, including net income of £6,102 on unrestricted funds and net expenditure of £77,180 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 £61,255.

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 2022

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 03/08/2022

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 2022, 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

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

14/09/2022

West Yorkshire Community Accountancy Service CIO

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 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 11,674 Sales and fees - Bank interest 16 Total income 11,690 Expenditure on: Salaries, NICs and pensions (3) - Freelance admin and project support - Recruitment 575 Supervision - Volunteer expenses - Travel - Training - Direct delivery costs - Rent - Advertising and publicity 177 Insurance 377 Repairs and maintenance 118 Phone and internet 178 Printing, postage and stationery 273 IT, computers and website 917 Payroll charges 42 HR and finance 381 Independent examination 900 Other expenditure - Amortisation of website costs 1,200 Depreciation 982 Total expenditure 6,120 Net income / (expenditure) 5,570 Transfers between funds (4) 532 Net movement in funds 6,102 Fund balances brought forward 67,771 Fund balances carried forward (4) 73,873	2022 Restricted funds £ 108,424 428 - 108,852 133,740 - 708 1,270 257 2,157 996 30,460 7,680 14 433 - 2,239 29 1,655 888 2,104 - 870 - - 185,500 (76,648) (532) (77,180) 184,623 107,443	2022 Total funds £ 120,098 428 16 120,542 133,740 - 1,283 1,270 257 2,157 996 30,460 7,680 191 810 118 2,417 302 2,572 930 2,485 900 870 1,200 982 191,620 (71,078) - (71,078) 252,394 181,316	2021 Total funds £ 273,597 90 16 273,703 42,912 17,626 1,350 700 249 456 2,005 10,601 5,185 183 799 1,000 1,155 154 1,821 399 2,822 720 310 12 716 91,175 182,528 - 182,528 69,866 252,394

All incoming resources and resources expended derive from continuing activities.

Star Bereavement and Support Service Limited

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 1,830 Intangible assets (6) 10,788 Total fixed assets 12,618 Current assets Cash at bank and in hand (7) 62,913 Total current assets 62,913 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,658 Total current liabilities 1,658 Net current assets / (liabilities) 61,255 Net assets 73,873 Funds Unrestricted funds 73,873 Restricted funds - Total funds 73,873	2022 Restricted £ - - - 107,443 107,443 - - 107,443 107,443 - 107,443 107,443	2022 Total £ 1,830 10,788 12,618 170,356 170,356 1,658 1,658 168,698 181,316 73,873 107,443 181,316	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

For the year ending 31 March 2022 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 03/08/2022

Suzanne Gahlings (Trustee)

Star Bereavement and Support Service Limited

Notes to the accounts

for the year ended 31 March 2022

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 2022

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 2022

2 Grants and donations 2022 Unrestricted funds £ Children in Need - Wakefield Council - West Yorkshire Combined Authority - Young Lives Consortium - BGL Group Ltd - Leeds Community Foundation (LCF) - National Lottery Community Fund (NLCF) - Nova Wakefield - Reaching Communities - Sir George Martin Trust - The Orpington Foundation - Wakefield & Dist. Health & Community Support (W - Other donations 11,674 11,674 3 Staff costs and numbers Gross salaries Social security costs Pensions	2022 Restricted funds £ 38,178 59,027 5,000 6,219 - - - - - - - - - 108,424	2022 Total funds £ 38,178 59,027 5,000 6,219 - - - - - - - - 11,674 120,098 2022 £ 124,643 6,183 2,914 133,740	2021 Total funds £ 9,984 - - 51,191 10,700 23,118 14,190 38,247 63,750 4,000 10,000 38,400 10,017 273,597 2021 £ 42,134 - 778 42,912

The average number employees during the year was 1.6, being an average of 1.3 full time equivalent	The average number employees during the year was 1.6, being an average of 1.3 full time equivalent	(2021:
2.7, 2.1 FTE). There were no employees with emoluments above £60,000.
Defined contribution pension scheme	2022	2021
	£	£
Costs of the scheme to the charity for the year	2,914	778

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2022

4 Restricted funds Balance b/f £ Children in Need - Reaching Communities 78,472 NLCF 9,876 Nova EMW grant 1,871 Nova Covid Resilience Fund 1,572 Suicide Postvention 3,011 Sir George Martin Trust 3,544 Nova Live Well 5,667 Young Lives Covid Impact 22,710 Young Lives Suicide Postvention 10,000 Young Lives Winter Fund 7,500 Community Foundation Grant 2,000 WDH&CS 38,400 City Connect - HAF - WMDC Bridging the Gap - 184,623	Incoming £ 38,178 - - - - 5,000 - - - 1,219 - - - 5,000 35,255 24,200 108,852	Outgoing £ 7,471 50,231 8,761 1,871 1,572 5,785 2,220 5,667 19,306 11,219 7,141 2,000 18,216 - 33,453 10,587 185,500	Transfers £ - - (532) - - - - - - - - - - - - - (532)	Balance c/f £ 30,707 28,241 583 - - 2,226 1,324 - 3,404 - 359 - 20,184 5,000 1,802 13,613 107,443

Fund name

Purpose of restriction

Children in Need Reaching Communities

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. The transfer relates to the purchase of a lap top computer for general use.

NLCF

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.

Nova EMW grant

Nova Covid Resilience Fund Suicide Postvention Sir George Martin Trust Towards travel costs. Nova Live Well Develop Adult Peer Support. Young Lives Covid Impact Young Lives Suicide Postvention Coordination of Suicide Postvention Service. Young Lives Winter Fund Activities with children and young people. Community Foundation Grant

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

Activity worker to reduce waiting list / suicide prevention work.

Develop support groups for adults, (surviving parent, grandparent, carer), around a child or young person, following a bereavement. Recruitment of Senior Bereavement Practitioner. Towards walking group and activity work.

WDH&CS City Connect Wakefield Council HAF WMDC Bridging the Gap

School Holiday Provision with children and YP on free school meals. Covid related support and interventions – Bridging the Gap.

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2022

5 6	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Intangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021	£ 2,865 1,064 3,929 1,117 982 2,099 1,830 1,748 £ 12,000 - 12,000 12 1,200 1,212 10,788 11,988 Project and office i t Website	Total £ 2,865 1,064 3,929 1,117 982 2,099 1,830 1,748 Total £ 12,000 - 12,000 12 1,200 1,212 10,788 11,988

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2022

7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Trade creditors Accruals	2022 £ 170,286 70 170,356 2022 £ 579 1,079 1,658	2021 £ 243,677 164 243,841 2021 £ 4,463 720 5,183

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.

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 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 11,674 30,717 Sales and fees - 90 Bank interest 16 16 Total income 11,690 30,823 Expenditure Salaries, NICs and pensions - 3,457 Freelance admin and project support - 3,940 Recruitment 575 - Supervision - 280 Volunteer expenses - - Travel - - Training - - Direct delivery costs - - Rent - - Advertising and publicity 177 100 Insurance 377 239 Repairs and maintenance 118 295 Phone and internet 178 - Printing, postage and stationery 273 11 IT, computers and website 917 - Payroll charges 42 399 HR and finance 381 1,562 Independent examination 900 420 Other expenditure - 69 Amortisation of website costs 1,200 12 Depreciation 982 716 Total expenditure 6,120 11,500 Net income / (expenditure) 5,570 19,323 Transfers between funds 532 13,261 Other recognised gains/(losses): Gains/(losses) on revaluation of fixed - - Other gains/(losses) - - Net movement in funds 6,102 32,584 Fund balances brought forward 67,771 35,187 Fund balances carried forward 73,873 67,771	2022 Restricted funds £ 108,424 428 - 108,852 133,740 - 708 1,270 257 2,157 996 30,460 7,680 14 433 - 2,239 29 1,655 888 2,104 - 870 - - 185,500 (76,648) (532) - - (77,180) 184,623 107,443	2021 Restricted funds £ 242,880 - - 242,880 39,455 13,686 1,350 420 249 456 2,005 10,601 5,185 83 560 705 1,155 143 1,821 - 1,260 300 241 - - 79,675 163,205 (13,261) 149,944 34,679 184,623	2022 Total funds £ 120,098 428 16 120,542 133,740 - 1,283 1,270 257 2,157 996 30,460 7,680 191 810 118 2,417 302 2,572 930 2,485 900 870 1,200 982 191,620 (71,078) - - - (71,078) 252,394 181,316	2021 Total funds £ 273,597 90 16 273,703 42,912 17,626 1,350 700 249 456 2,005 10,601 5,185 183 799 1,000 1,155 154 1,821 399 2,822 720 310 12 716 91,175 182,528 - - - 182,528 69,866 252,394