2024-03-31-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 2024

Star Bereavement and Support Service Limited

Annual Report and Financial Statements for the year ended 31 March 2024

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

Star Bereavement and Support Service Limited

Trustees' report for the year ended 31 March 2024

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 Chair from July 2019 Heather McKnight Jack Gregson Marcia Perry Denise Sayles Jo Beaumont Margaret Redmond Grainne Cuerden Chair from April 2024

Resigned April 2024 Resigned January 2024

Resigned March 2024

Appointed January 2024 Appointed January 2024 Appointed April 2024

Charity number Company number

1113878 05697984

Registered in England and Wales Registered in England and Wales

Registered and principal address

Bankers

The Annexe Lloyds Bank plc 2 Navigation Walk 17 Westgate Wakefield Wakefield WF1 5RH WF1 1JZ

Independent examiner

Simon Bostrom FCIE Stringer House 34 Lupton Street Leeds LS10 2QW

West Yorkshire Community Accountancy Service CIO

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 as amended 29 October 2022 and 27 February 2023. 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.

Star Bereavement and Support Service Limited

Trustees' report (continued) for the year ended 31 March 2024

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

The last 12 months have been a very busy and impactful time at Star Bereavement

The charity has supported bereaved children, young people, and young adults through a variety of interventions including therapeutic groups, peer support sessions and individual support.

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.

During 2023-2024 the number of referrals to Star Bereavement was 276, a slight decrease on the previous year.

Star has continued to support children, young people and young adult across its intervention pathway whilst utilising opportunities for creative working for example with Yorkshire Sculpture Park and Sam Teale Films.

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 continues to be a partner organisation for 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.

Throughout the year the team have worked hard to raise funds in the local community and to secure support from corporate organisations and grant funders. The charity’s focus this year has been on strategic work including diversifying funding streams and working towards sustainability and increasing youth voice within the charity to ensure our services are responsive to the needs and values of those we serve Star has welcomed new board members and we look forward to further development this year.

As we say goodbye and thankyou to Suzanne Gahlings who has been Chair of Trustees for 4 years, we welcome Grainne Cuerden to Star as our new Chair of Trustees.

Please visit www.starbereavement.org.uk to find out more about Star’s vital work.

Financial review

The net expenditure for the year was £46,572, including net expenditure of £10,873 on unrestricted funds and net expenditure of £35,699 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 £57,500 to £95,830 based on budgeted expenditure of £230,000.

The charity's free reserves, excluding fixed assets, at the year end were £70,299.

Star Bereavement and Support Service Limited Trustees' report (continued) for the year ended 31 March 2024

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 5/10/2024

Margaret Redmond (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 2024, 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

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

16/10/2024

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 2024

Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 23,456 Sales and fees 755 Bank interest 2,045 Total income 26,256 Expenditure on: Salaries, NICs and pensions (3) 8,527 Recruitment 7,288 Supervision - Volunteer expenses - Travel - Training - Direct delivery costs 1,386 Rent - Advertising and publicity 92 Insurance 1,432 Repairs and maintenance 28 Phone and internet 1,517 Printing, postage and stationery 560 IT, computers and website 3,531 Payroll charges 195 HR and finance 9,901 Independent examination 1,050 Other expenditure 1,192 Amortisation of website costs 1,200 Depreciation 1,032 Total expenditure 38,931 Net income / (expenditure) (12,675) Transfers between funds 1,802 Net movement in funds (10,873) Fund balances brought forward 91,178 Fund balances carried forward (4) 80,305	2024 Restricted funds £ 165,506 10,000 - 175,506 166,814 - 1,935 169 2,068 899 25,490 4,885 772 - 380 55 175 747 1,371 2,697 - 946 - - 209,403 (33,897) (1,802) (35,699) 150,991 115,292	2024 Total funds £ 188,962 10,755 2,045 201,762 175,341 7,288 1,935 169 2,068 899 26,876 4,885 864 1,432 408 1,572 735 4,278 1,566 12,598 1,050 2,138 1,200 1,032 248,334 (46,572) - (46,572) 242,169 195,597	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

All incoming resources and resources expended derive from continuing activities.

Star Bereavement and Support Service Limited

Balance sheet

as at 31 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 1,618 Intangible assets (6) 8,388 Total fixed assets 10,006 Current assets Cash at bank and in hand (7) 73,883 Total current assets 73,883 Current liabilities: amounts falling due within one year Creditors and accruals (8) 3,584 Total current liabilities 3,584 Net current assets / (liabilities) 70,299 Net assets 80,305 Funds Unrestricted funds 80,305 Restricted funds - Total funds 80,305	2024 Restricted £ - - - 115,292 115,292 - - 115,292 115,292 - 115,292 115,292	2024 Total £ 1,618 8,388 10,006 189,175 189,175 3,584 3,584 185,591 195,597 80,305 115,292 195,597	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

For the year ending 31 March 2024 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 are 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 5/10/2024

Margaret Redmond (Trustee)

Star Bereavement and Support Service Limited

Notes to the accounts

for the year ended 31 March 2024

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, if 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.

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations 2024 Unrestricted funds £ Children in Need - Nova Wakefield - Reaching Communities - Wakefield & Dist. Health & Community Support (W - Wakefield Council - Young Lives Consortium - Leeds Community Fund - Sir George Martin Trust - Other donations 23,456 23,456 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2024 Restricted funds £ 39,720 - 26,484 38,400 22,500 9,100 10,000 2,500 16,802 165,506	2024 Total funds £ 39,720 - 26,484 38,400 22,500 9,100 10,000 2,500 40,258 188,962 2024 £ 162,583 13,462 (5,000) 4,296 175,341	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

The average number of employees during the year was 8.8, being an average of 5.5 full time equivalent (2023: 6.7, 6.1 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Children in Need 33,203 City Connect - Core - Young LivesCovid Impact - Fundraising - General - HAF 14,836 Leeds Community Fund - Prosper & Nova Shared Grant - Public Health Wakefield - Reaching Communities 46,910 Sir George Martin Trust - Young Lives Suicide Postvention - WDH&CS 27,685 Nova Warm Spaces 5,420 WMDC Bridging the Gap 22,937 150,991	Incoming £ 39,720 - - - - - - 10,000 16,802 10,000 26,484 2,500 9,100 38,400 - 22,500 175,506	Outgoing £ 39,868 - - - - - 10,107 998 - 7,410 70,561 - 8,146 37,789 2,622 31,902 209,403	2024 £ 4,296 Transfers £ - - - - - - - - - - (1,802) - - - - - (1,802)	2023 £ - Balance c/f £ 33,055 - - - - - 4,729 9,002 16,802 2,590 1,031 2,500 954 28,296 2,798 13,535 115,292

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds continued

Fund name Children in Need City Connect Young LivesCovid Impact HAF Leeds Community Fund Prosper & Nova Shared Grant Public Health Wakefield Reaching Communities Sir George Martin Trust Young Lives Suicide Postvention WDH&CS Nova Warm Spaces

WMDC Bridging the Gap

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 group delivery. Towards core costs. Towards core costs. 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.

Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 1 April 2023	£ 3,929 1,802 5,731 3,081 1,032 4,113 1,618 848 Project and office i t	Total £ 3,929 1,802 5,731 3,081 1,032 4,113 1,618 848

5 Tangible assets

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2024

6 7 8	Intangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 1 April 2023 Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals	£ 12,000 - 12,000 2,412 1,200 3,612 8,388 9,588 2024 £ 189,020 155 189,175 2024 £ 2,534 1,050 3,584 Website	Total £ 12,000 - 12,000 2,412 1,200 3,612 8,388 9,588 2023 £ 237,768 127 237,895 2023 £ 5,172 990 6,162

9 Related party transactions

Trustee expenses

During the year one trustee was paid a total of £15 in respect of travel (previous year: £nil).

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 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 23,456 36,940 Sales and fees 755 744 Bank interest 2,045 317 Total income 26,256 38,001 Expenditure Salaries, NICs and pensions 8,527 7,488 Recruitment 7,288 - Supervision - 150 Volunteer expenses - - Travel - - Training - 339 Direct delivery costs 1,386 2,256 Rent - 2,384 Advertising and publicity 92 107 Insurance 1,432 810 Repairs and maintenance 28 84 Phone and internet 1,517 1,530 Printing, postage and stationery 560 579 IT, computers and website 3,531 104 Payroll charges 195 96 HR and finance 9,901 1,201 Independent examination 1,050 990 Other expenditure 1,192 396 Amortisation of website costs 1,200 1,200 Depreciation 1,032 982 Total expenditure 38,931 20,696 Net income / (expenditure) (12,675) 17,305 Transfers between funds 1,802 - Net movement in funds (10,873) 17,305 Fund balances brought forward 91,178 73,873 Fund balances carried forward 80,305 91,178	2024 Restricted funds £ 165,506 10,000 - 175,506 166,814 - 1,935 169 2,068 899 25,490 4,885 772 - 380 55 175 747 1,371 2,697 - 946 - - 209,403 (33,897) (1,802) (35,699) 150,991 115,292	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	2024 Total funds £ 188,962 10,755 2,045 201,762 175,341 7,288 1,935 169 2,068 899 26,876 4,885 864 1,432 408 1,572 735 4,278 1,566 12,598 1,050 2,138 1,200 1,032 248,334 (46,572) - (46,572) 242,169 195,597	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

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 2024

Star Bereavement and Support Service Limited

Annual Report and Financial Statements for the year ended 31 March 2024

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

Star Bereavement and Support Service Limited

Trustees' report for the year ended 31 March 2024

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 Chair from July 2019 Heather McKnight Jack Gregson Marcia Perry Denise Sayles Jo Beaumont Margaret Redmond Grainne Cuerden Chair from April 2024

Resigned April 2024 Resigned January 2024

Resigned March 2024

Appointed January 2024 Appointed January 2024 Appointed April 2024

Charity number Company number

1113878 05697984

Registered in England and Wales Registered in England and Wales

Registered and principal address

Bankers

The Annexe Lloyds Bank plc 2 Navigation Walk 17 Westgate Wakefield Wakefield WF1 5RH WF1 1JZ

Independent examiner

Simon Bostrom FCIE Stringer House 34 Lupton Street Leeds LS10 2QW

West Yorkshire Community Accountancy Service CIO

Structure, governance and management

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.

Star Bereavement and Support Service Limited

Trustees' report (continued) for the year ended 31 March 2024

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

The last 12 months have been a very busy and impactful time at Star Bereavement

The charity has supported bereaved children, young people, and young adults through a variety of interventions including therapeutic groups, peer support sessions and individual support.

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.

During 2023-2024 the number of referrals to Star Bereavement was 276, a slight decrease on the previous year.

As we say goodbye and thankyou to Suzanne Gahlings who has been Chair of Trustees for 4 years, we welcome Grainne Cuerden to Star as our new Chair of Trustees.

Please visit www.starbereavement.org.uk to find out more about Star’s vital work.

Financial review

The net expenditure for the year was £46,572, including net expenditure of £10,873 on unrestricted funds and net expenditure of £35,699 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £70,299.

Star Bereavement and Support Service Limited Trustees' report (continued) for the year ended 31 March 2024

Statement of trustees' responsibilities

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.

Approved by the board of trustees on 5/10/2024

Margaret Redmond (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 2024, which are set out on pages 6 to 12.

Responsibilities and basis of report

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)].

Simon Bostrom FCIE

16/10/2024

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 2024

Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 23,456 Sales and fees 755 Bank interest 2,045 Total income 26,256 Expenditure on: Salaries, NICs and pensions (3) 8,527 Recruitment 7,288 Supervision - Volunteer expenses - Travel - Training - Direct delivery costs 1,386 Rent - Advertising and publicity 92 Insurance 1,432 Repairs and maintenance 28 Phone and internet 1,517 Printing, postage and stationery 560 IT, computers and website 3,531 Payroll charges 195 HR and finance 9,901 Independent examination 1,050 Other expenditure 1,192 Amortisation of website costs 1,200 Depreciation 1,032 Total expenditure 38,931 Net income / (expenditure) (12,675) Transfers between funds 1,802 Net movement in funds (10,873) Fund balances brought forward 91,178 Fund balances carried forward (4) 80,305	2024 Restricted funds £ 165,506 10,000 - 175,506 166,814 - 1,935 169 2,068 899 25,490 4,885 772 - 380 55 175 747 1,371 2,697 - 946 - - 209,403 (33,897) (1,802) (35,699) 150,991 115,292	2024 Total funds £ 188,962 10,755 2,045 201,762 175,341 7,288 1,935 169 2,068 899 26,876 4,885 864 1,432 408 1,572 735 4,278 1,566 12,598 1,050 2,138 1,200 1,032 248,334 (46,572) - (46,572) 242,169 195,597	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

All incoming resources and resources expended derive from continuing activities.

Star Bereavement and Support Service Limited

Balance sheet

as at 31 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 1,618 Intangible assets (6) 8,388 Total fixed assets 10,006 Current assets Cash at bank and in hand (7) 73,883 Total current assets 73,883 Current liabilities: amounts falling due within one year Creditors and accruals (8) 3,584 Total current liabilities 3,584 Net current assets / (liabilities) 70,299 Net assets 80,305 Funds Unrestricted funds 80,305 Restricted funds - Total funds 80,305	2024 Restricted £ - - - 115,292 115,292 - - 115,292 115,292 - 115,292 115,292	2024 Total £ 1,618 8,388 10,006 189,175 189,175 3,584 3,584 185,591 195,597 80,305 115,292 195,597	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

For the year ending 31 March 2024 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 5/10/2024

Margaret Redmond (Trustee)

Star Bereavement and Support Service Limited

Notes to the accounts

for the year ended 31 March 2024

1 Accounting policies

Basis of accounting

Going concern

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

Incoming resources

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

Taxation

Tangible fixed assets

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.

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations 2024 Unrestricted funds £ Children in Need - Nova Wakefield - Reaching Communities - Wakefield & Dist. Health & Community Support (W - Wakefield Council - Young Lives Consortium - Leeds Community Fund - Sir George Martin Trust - Other donations 23,456 23,456 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2024 Restricted funds £ 39,720 - 26,484 38,400 22,500 9,100 10,000 2,500 16,802 165,506	2024 Total funds £ 39,720 - 26,484 38,400 22,500 9,100 10,000 2,500 40,258 188,962 2024 £ 162,583 13,462 (5,000) 4,296 175,341	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

The average number of employees during the year was 8.8, being an average of 5.5 full time equivalent (2023: 6.7, 6.1 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Children in Need 33,203 City Connect - Core - Young LivesCovid Impact - Fundraising - General - HAF 14,836 Leeds Community Fund - Prosper & Nova Shared Grant - Public Health Wakefield - Reaching Communities 46,910 Sir George Martin Trust - Young Lives Suicide Postvention - WDH&CS 27,685 Nova Warm Spaces 5,420 WMDC Bridging the Gap 22,937 150,991	Incoming £ 39,720 - - - - - - 10,000 16,802 10,000 26,484 2,500 9,100 38,400 - 22,500 175,506	Outgoing £ 39,868 - - - - - 10,107 998 - 7,410 70,561 - 8,146 37,789 2,622 31,902 209,403	2024 £ 4,296 Transfers £ - - - - - - - - - - (1,802) - - - - - (1,802)	2023 £ - Balance c/f £ 33,055 - - - - - 4,729 9,002 16,802 2,590 1,031 2,500 954 28,296 2,798 13,535 115,292

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds continued

WMDC Bridging the Gap

Purpose of restriction

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.

Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 1 April 2023	£ 3,929 1,802 5,731 3,081 1,032 4,113 1,618 848 Project and office i t	Total £ 3,929 1,802 5,731 3,081 1,032 4,113 1,618 848

5 Tangible assets

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2024

6 7 8	Intangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 1 April 2023 Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals	£ 12,000 - 12,000 2,412 1,200 3,612 8,388 9,588 2024 £ 189,020 155 189,175 2024 £ 2,534 1,050 3,584 Website	Total £ 12,000 - 12,000 2,412 1,200 3,612 8,388 9,588 2023 £ 237,768 127 237,895 2023 £ 5,172 990 6,162

9 Related party transactions

Trustee expenses

During the year one trustee was paid a total of £15 in respect of travel (previous year: £nil).

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 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 23,456 36,940 Sales and fees 755 744 Bank interest 2,045 317 Total income 26,256 38,001 Expenditure Salaries, NICs and pensions 8,527 7,488 Recruitment 7,288 - Supervision - 150 Volunteer expenses - - Travel - - Training - 339 Direct delivery costs 1,386 2,256 Rent - 2,384 Advertising and publicity 92 107 Insurance 1,432 810 Repairs and maintenance 28 84 Phone and internet 1,517 1,530 Printing, postage and stationery 560 579 IT, computers and website 3,531 104 Payroll charges 195 96 HR and finance 9,901 1,201 Independent examination 1,050 990 Other expenditure 1,192 396 Amortisation of website costs 1,200 1,200 Depreciation 1,032 982 Total expenditure 38,931 20,696 Net income / (expenditure) (12,675) 17,305 Transfers between funds 1,802 - Net movement in funds (10,873) 17,305 Fund balances brought forward 91,178 73,873 Fund balances carried forward 80,305 91,178	2024 Restricted funds £ 165,506 10,000 - 175,506 166,814 - 1,935 169 2,068 899 25,490 4,885 772 - 380 55 175 747 1,371 2,697 - 946 - - 209,403 (33,897) (1,802) (35,699) 150,991 115,292	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	2024 Total funds £ 188,962 10,755 2,045 201,762 175,341 7,288 1,935 169 2,068 899 26,876 4,885 864 1,432 408 1,572 735 4,278 1,566 12,598 1,050 2,138 1,200 1,032 248,334 (46,572) - (46,572) 242,169 195,597	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

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 2024, which are set out on pages 6 to 12.

Responsibilities and basis of report

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)].

Signed: …………………………………… Name: Simon Bostrom FCIE

16/10/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW