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← Star Bereavement And Support Service Limited

2023-03-31-accounts

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 2023

Star Bereavement and Support Service Limited

Annual Report and Financial Statements for the year ended 31 March 2023

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 12

Prepared by West Yorkshire Community Accountancy Service CIO

1

Star Bereavement and Support Service Limited

Trustees' report for the year ended 31 March 2023

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 Jack Gregson

Chair from July 2019

Resigned February 2023 Appointed January 2022 Appointed October 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 0 and 25, and improve their emotional wellbeing and resilience.

2

Star Bereavement and Support Service Limited Trustees' report (continued) for the year ended 31 March 2023

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

2022-23 has been an extremely busy year for the charity. Star Bereavement has supported bereaved children and young people through a variety of interventions including therapeutic groups, peer support sessions and individual support as well as supporting parents and carers.

Star Bereavement supported over 200 children and young people in 2022-23. The majority of children and young people are bereaved of a parent or carer, many are bereaved through suicide, sudden death, drug and alcohol addiction and cancer. Over 300 referrals were received which is a significant increase on previous years and as predicted a continued increase in demand for our services.

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 therapeutic group and individual support, peer support and forest school activities.

In therapeutic groups and individual 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 is 1 of 3 organisations delivering the Suicide Postvention service for young people and young adults in the Wakefield District as part of Wakefield’s commitment to work towards Zero Suicides. 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 income for the year was £60,853, including net income of £17,305 on unrestricted funds and net income of £43,548 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 £80,742.

3

Star Bereavement and Support Service Limited Trustees' report (continued) for the year ended 31 March 2023

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.

approved by the board of trustees on 21/10/2023

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 2023, which are set out on pages 6 to 12.

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 fellow 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:

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

20/07/2023

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 2023

Notes
2023
Unrestricted
funds
£
Income from:
Grants and donations
(2)
36,940
Sales and fees
744
Bank interest
317
Total income
38,001
Expenditure on:
Salaries, NICs and pensions
(3)
7,488
Recruitment
-
Supervision
150
Volunteer expenses
-
Travel
-
Training
339
Direct delivery costs
2,256
Rent
2,384
Advertising and publicity
107
Insurance
810
Repairs and maintenance
84
Phone and internet
1,530
Printing, postage and stationery
579
IT, computers and website
104
Payroll charges
96
HR and finance
1,201
Independent examination
990
Other expenditure
396
Amortisation of website costs
1,200
Depreciation
982
Total expenditure
20,696
Net income / (expenditure)
17,305
Fund balances brought forward
73,873
Fund balances carried forward
(4)
91,178		 2023
Restricted
funds
£
229,092
-
-
229,092
138,034
-
1,460
301
4,286
850
20,642
3,565
928
-
66
20
610
6,877
970
6,877
-
58
-
-
185,544
43,548
107,443
150,991		 2023
Total
funds
£
266,032
744
317
267,093
145,522
-
1,610
301
4,286
1,189
22,898
5,949
1,035
810
150
1,550
1,189
6,981
1,066
8,078
990
454
1,200
982
206,240
60,853
181,316
242,169		 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)
252,394
181,316

All incoming resources and resources expended derive from continuing activities.

6

Star Bereavement and Support Service Limited

Balance sheet

as at 31 March 2023
2023
Unrestricted
£
Fixed assets
Tangible assets
(5)
848
Intangible assets
(6)
9,588
Total fixed assets
10,436
Current assets
Cash at bank and in hand
(7)
86,904
Total current assets
86,904
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
6,162
Total current liabilities
6,162
Net current assets / (liabilities)
80,742
Net assets
91,178
Funds
Unrestricted funds
91,178
Restricted funds
-
Total funds
91,178		 2023
Restricted
£
-
-
-
150,991
150,991
-
-
150,991
150,991
-
150,991
150,991		 2023
Total
£
848
9,588
10,436
237,895
237,895
6,162
6,162
231,733
242,169
91,178
150,991
242,169		 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

For the year ending 31 March 2023 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 21/10/2023

Suzanne Gahlings (Trustee)

7

Star Bereavement and Support Service Limited

Notes to the accounts

for the year ended 31 March 2023

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.

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.

8

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2023

2 Grants and donations
2023
Unrestricted
funds
£
Children in Need
-
Nova Wakefield
-
Reaching Communities
-
Wakefield & Dist. Health & Community Support (W
-
Wakefield Council
-
Young Lives Consortium
-
West Yorkshire Combined Authority
-
Other donations
36,940
36,940
3 Staff costs and numbers
Gross salaries
Social security costs
Pensions		 2023
Restricted
funds
£
39,441
10,000
79,451
38,400
52,700
9,100
-
229,092		 2023
Total
funds
£
39,441
10,000
79,451
38,400
52,700
9,100
36,940
266,032
2023
£
135,854
6,616
3,052
145,522		 2022
Total
funds
£
38,178
-
-
-
59,027
6,219
5,000
11,674
120,098
2022
£
124,643
6,183
2,914
133,740

The average number of employees during the year was 6.7, being an average of 6.7 full time equivalent (2022: 5.6, 5.1 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
4 Restricted funds
Balance b/f
Incoming
£
£
Children in Need
30,707
39,441
City Connect
5,000
-
Young Lives Covid Impact
3,404
-
HAF
1,802
30,200
Reaching Communities
28,241
79,451
Sir George Martin Trust
1,324
-
Young Lives Suicide Postvention
2,226
9,100
WDH&CS
20,184
38,400
Nova Warm Spaces
-
10,000
WMDC Bridging the Gap
13,613
22,500
Young Lives Winter Fund
359
-
NLCF
583
-
107,443
229,092		 Outgoing
£
36,945
5,000
3,404
17,166
60,782
1,324
11,326
30,899
4,580
13,176
359
583
185,544		 2023
£
3,052
-
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 2022
£
2,914
-
Balance c/f
£
33,203
-
-
14,836
46,910
-
-
27,685
5,420
22,937
-
-
150,991

9

Star Bereavement and Support Service Limited Notes to the accounts continued

for the year ended 31 March 2023

4 Restricted funds continued

Fund name

Children in Need City Connect Young Lives Covid Impact HAF Reaching Communities Sir George Martin Trust Young Lives Suicide Postvention WDH&CS Nova Warm Spaces

WMDC Bridging the Gap Young Lives Winter Fund NLCF

Purpose of restriction

Towards the costs of family bereavement support. Towards walking group and activity work.

Activity worker to reduce waiting list / suicide prevention work. School Holiday Provision with children and YP on free school meals. Towards community based bereavement support. Towards travel costs.

Development of role/progression from Young Lives to Star Bereavement. Recruitment of Senior Bereavement Practitioner. Support free, warm and welcoming spaces in communities across the Wakefield District.

Covid related support and interventions – Bridging the Gap. Activities with children and young people. Towards admin support.

Tangible assets
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
Intangible assets
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 £
3,929
-
3,929
2,099
982
3,081
848
1,830
£
12,000
-
12,000
1,212
1,200
2,412
9,588
10,788
Website
Project and
office		 Total
£
3,929
-
3,929
2,099
982
3,081
848
1,830
Total
£
12,000
-
12,000
1,212
1,200
2,412
9,588
10,788

5 Tangible assets

6 Intangible assets

10

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2023

7 Cash at bank and in hand
Cash at bank
Cash in hand
8 Creditors and accruals
Creditors
Accruals		 2023
£
237,768
127
237,895
2023
£
5,172
990
6,162		 2022
£
170,286
70
170,356
2022
£
579
1,079
1,658

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.

11

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 2023

2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
36,940
11,674
Sales and fees
744
-
Bank interest
317
16
Total income
38,001
11,690
Expenditure
Salaries, NICs and pensions
7,488
-
Recruitment
-
575
Supervision
150
-
Volunteer expenses
-
-
Travel
-
-
Training
339
-
Direct delivery costs
2,256
-
Rent
2,384
-
Advertising and publicity
107
177
Insurance
810
377
Repairs and maintenance
84
118
Phone and internet
1,530
178
Printing, postage and stationery
579
273
IT, computers and website
104
917
Payroll charges
96
42
HR and finance
1,201
381
Independent examination
990
900
Other expenditure
396
-
Amortisation of website costs
1,200
1,200
Depreciation
982
982
Total expenditure
20,696
6,120
Net income / (expenditure)
17,305
5,570
Transfers between funds
-
532
Net movement in funds
17,305
6,102
Fund balances brought forward
73,873
67,771
Fund balances carried forward
91,178
73,873		 2023
Restricted
funds
£
229,092
-
-
229,092
138,034
-
1,460
301
4,286
850
20,642
3,565
928
-
66
20
610
6,877
970
6,877
-
58
-
-
185,544
43,548
-
43,548
107,443
150,991		 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		 2023
Total
funds
£
266,032
744
317
267,093
145,522
-
1,610
301
4,286
1,189
22,898
5,949
1,035
810
150
1,550
1,189
6,981
1,066
8,078
990
454
1,200
982
206,240
60,853
-
60,853
181,316
242,169		 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

12