## 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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
## 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.
8
## 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
9
## 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|
10
## 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.
11
## 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|
|---|---|---|---|
12
## 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.
13
## 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|
|---|---|---|---|---|
14