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← Star Bereavement And Support Service Limited

2025-03-31-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 2025

Star Bereavement and Support Service Limited

Annual Report and Financial Statements for the year ended 31 March 2025

Contents Page
Trustees' report 2 to 5
Examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the accounts 9 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

1

Star Bereavement and Support Service Limited

Trustees' report for the year ended 31 March 2025

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

Position Grainne Cuerden Chair Jo Beaumont Deputy Chair Suzanne Gahlings Jack Gregson Denise Sayles Margaret Redmond Trymore Mupariwa Madeleine Sutcliffe Callum Ferguson

Appointed 20 April 2024

Resigned 3 April 2024 Resigned 10 April 2024

Appointed 1 October 2024 Appointed 26 June 2024 Appointed 20 May 2025

Charity number 1113878 Company number 05697984 Registered and principal address Bankers The Annexe Lloyds Bank plc 2 Navigation Walk 17 Westgate Wakefield Wakefield WF1 5RH WF1 1JZ

Registered in England and Wales Registered in England and Wales

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 as amended 29 October 2022, 27 February 2023 and 20 May 2025. 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.

2

Star Bereavement and Support Service Limited

Trustees' report (continued) for the year ended 31 March 2025

Objectives and activities

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.

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

At Star Bereavement we have continued our programme of strategic development in order to strengthen income generation and sustainability in order to ensure the charity’s stability.

In the last 12 months Star Bereavement have supported children, young people and young adults across their early intervention and intervention bereavement pathway. There have been impactful developments in the bereavement service offer including the roll out of new grief cafes which provide a drop in grief advice, activity and chat service for young people, parents, carers, families, young adults and professionals in the Wakefield District and a successful schools groups programme

This has created much needed opportunities to change the conversation around grief, death and bereavement and to encourage communities to positively change how we communicate about these sensitive subjects with the next generation.

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 Suicide. The service provides a fast response to suicide and sudden death 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. Children and young people at Star Bereavement have taken part in youth voice activity and have helped to shape the service as well as attending peer support activities as part of our continued partnership work with Yorkshire Sculpture Park

In the coming year Star Bereavement face the challenges of demand for services and competitive funding streams whilst remaining focused on our commitment to ensuring children and young people are at the heart of the organisation and on striving forward with our strategic plan to increase income and grow the reach of the bereavement service.

This year Star Bereavement have welcomed 2 new trustees to the Board

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

Financial review

The net expenditure for the year was £57,421, including net expenditure of £4,567 on unrestricted funds and net expenditure of £52,854 on restricted funds after transfers.

3

Star Bereavement and Support Service Limited

Trustees' report (continued) for the year ended 31 March 2025

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, or to effect an orderly wind up should the charity need to close. This would equate to policy limits of approximately £61,250 to £102,080 based on budgeted expenditure of £245,000.

The charity's free reserves, excluding fixed assets, at the year end were £67,964.

4

Star Bereavement and Support Service Limited Trustees' report (continued) for the year ended 31 March 2025

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 29/07/2025

Jo Beaumont (Trustee)

5

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 2025, which are set out on pages 7 to 13.

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:

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

01/08/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

6

Star Bereavement and Support Service Limited

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2025

Notes
2025
Unrestricted
funds
£
Income from:
Grants and donations
(2)
13,456
Sales and fees
4,009
Bank interest
1,753
Total income
19,218
Expenditure on:
Salaries, NICs and pensions
(3)
12,335
Recruitment
112
Supervision
-
Volunteer expenses
-
Travel
67
Training
480
Direct delivery costs
45
Rent
2,667
Advertising and publicity
-
Insurance
-
Repairs and maintenance
-
Phone and internet
-
Printing, postage and stationery
-
IT, computers and website
-
Payroll charges
100
HR and finance
1,624
Independent examination
990
Other expenditure
3,133
Amortisation of website costs
1,200
Depreciation
1,032
Total expenditure
23,785
Net income / (expenditure)
(4,567)
Fund balances brought forward
80,305
Fund balances carried forward
(4)
75,738		 2025
Restricted
funds
£
115,350
-
-
115,350
141,165
-
1,091
-
650
432
5,210
8,333
283
1,488
415
1,323
1,321
3,344
1,156
1,461
-
532
-
-
168,204
(52,854)
115,292
62,438		 2025
Total
funds
£
128,806
4,009
1,753
134,568
153,500
112
1,091
-
717
912
5,255
11,000
283
1,488
415
1,323
1,321
3,344
1,256
3,085
990
3,665
1,200
1,032
191,989
(57,421)
195,597
138,176		 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)
242,169
195,597

All incoming resources and resources expended derive from continuing activities.

7

Star Bereavement and Support Service Limited

Balance sheet

as at 31 March 2025
2025
Unrestricted
£
Fixed assets
Tangible assets
(5)
586
Investments
(6)
7,188
Total fixed assets
7,774
Current assets
Debtors and prepayments
(7)
-
Cash at bank and in hand
(8)
68,954
Total current assets
68,954
Current liabilities:
amounts falling due within one year
Creditors and accruals
(9)
990
Total current liabilities
990
Net current assets / (liabilities)
67,964
Net assets
75,738
Funds
Unrestricted funds
75,738
Restricted funds
-
Total funds
75,738		 2025
Restricted
£
-
-
-
-
63,481
63,481
1,043
1,043
62,438
62,438
-
62,438
62,438		 2025
Total
£
586
7,188
7,774
-
132,435
132,435
2,033
2,033
130,402
138,176
75,738
62,438
138,176		 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

For the year ending 31 March 2025 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 29/07/2025

Jo Beaumont (Trustee)

8

Star Bereavement and Support Service Limited

Notes to the accounts

for the year ended 31 March 2025

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.

9

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2025

2 Grants and donations
2025
Unrestricted
funds
£
Albert Hunt
-
Arnold Clarke
-
Leeds Community Foundation
-
National Lottery Community Fund
-
Wakefield’s Annual Charity Christmas Lunch
4,500
Wakefield Council
-
Young Lives Consortium
-
Children in Need
-
Reaching Communities
-
Wakefield & Dist. Health & Community Support (W
-
Sir George Martin Trust
-
Other donations
8,956
13,456
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2025
Restricted
funds
£
4,000
1,000
10,000
20,000
-
71,250
9,100
-
-
-
-
-
115,350		 2025
Total
funds
£
4,000
1,000
10,000
20,000
4,500
71,250
9,100
-
-
-
-
8,956
128,806
2025
£
141,934
13,005
(5,000)
3,561
153,500		 2024
Total
funds
£
-
-
10,000
-
-
22,500
9,100
39,720
26,484
38,400
2,500
40,258
188,962
2024
£
162,583
13,462
(5,000)
4,296
175,341

The average number of employees during the year was 6, being an average of 4.5 full time equivalent (2024: 8.8, 5.5 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
£
Albert Hunt Trust
-
Arnold Clarke
-
Children in Need
33,055
HAF
4,729
Leeds Community Fund
9,002
NLCF
-
Prosper & Nova Shared Grant
16,802
Public Health Wakefield
2,590
Reaching Communities
1,031
Sir George Martin Trust
2,500
Young Lives Suicide Postvention
954
UKSPF - Volunteering
-
WDH&CS
28,296
Nova Warm Spaces
2,798
WMDC Bridging the Gap
13,535
115,292		 Incoming
£
4,000
1,000
-
-
10,000
20,000
-
-
-
-
9,100
11,250
-
-
60,000
115,350		 Outgoing
£
4,000
-
32,962
4,729
4,685
19,362
16,802
2,590
1,031
126
7,325
11,250
28,296
-
35,046
168,204		 2025
£
3,561
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2024
£
4,296
Balance c/f
£
-
1,000
93
-
14,317
638
-
-
-
2,374
2,729
-
-
2,798
38,489
62,438

10

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2025

4 Restricted funds continued

Purpose of restriction

Fund name Purpose of restriction Albert Hunt Trust Sustainability- contribution to fundraiser and service manager salaries. Arnold Clarke Towards core costs. Children in Need Towards the costs of family bereavement support. HAF School Holiday Provision with children and YP on free school meals. Leeds Community Fund Towards group delivery. NLCF Bereavement Practitioner salary funding. Prosper & Nova Shared Grant Towards core costs. Public Health Wakefield Towards core costs. Reaching Communities Towards community based bereavement support. Sir George Martin Trust Towards young peoples travel costs. Young Lives Suicide Postvention Development of role/progression from Young Lives to Star Bereavement. UKSPF - Volunteering Sustainability- recruitment of volunteers. WDH&CS Recruitment of Senior Bereavement Practitioner. Nova Warm Spaces Support free, warm and welcoming spaces in communities across the

Support free, warm and welcoming spaces in communities across the Wakefield District. Towards the charity's core costs.

WMDC Bridging the Gap

Tangible assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 £
5,731
-
5,731
4,113
1,032
5,145
586
1,618
Project and
office
equipment		 Total
£
5,731
-
5,731
4,113
1,032
5,145
586
1,618

5 Tangible assets

11

Star Bereavement and Support Service Limited

Notes to the accounts continued

for the year ended 31 March 2025

6
8
**9 **		 Intangible assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Cash at bank and in hand
Cash at bank
Cash in hand
Creditors and accruals
Creditors
Accruals		 £
12,000
-
12,000
3,612
1,200
4,812
7,188
8,388
2025
£
132,329
106
132,435
2025
£
949
1,084
2,033
Website		 Total
£
12,000
-
12,000
3,612
1,200
4,812
7,188
8,388
2024
£
189,020
155
189,175
2024
£
2,534
1,050
3,584

10 Related party transactions

Trustee expenses

No trustee received any expenses during the year (previous year: 1 trustees and £15 in respect of travel).

Trustee remuneration and benefits

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

12

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 2025

2025
2024
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
13,456
23,456
Sales and fees
4,009
755
Bank interest
1,753
2,045
Total income
19,218
26,256
Expenditure
Salaries, NICs and pensions
12,335
8,527
Recruitment
112
7,288
Supervision
-
-
Volunteer expenses
-
-
Travel
67
-
Training
480
-
Direct delivery costs
45
1,386
Rent
2,667
-
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
100
195
HR and finance
1,624
9,901
Independent examination
990
1,050
Other expenditure
3,133
1,192
Amortisation of website costs
1,200
1,200
Depreciation
1,032
1,032
Total expenditure
23,785
38,931
Net income / (expenditure)
(4,567)
(12,675)
Fund balances brought forward
80,305
91,178
Fund balances carried forward
75,738
80,305		 2025
Restricted
funds
£
115,350
-
-
115,350
141,165
-
1,091
-
650
432
5,210
8,333
283
1,488
415
1,323
1,321
3,344
1,156
1,461
-
532
-
-
168,204
(52,854)
115,292
62,438		 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)
150,991
115,292		 2025
Total
funds
£
128,806
4,009
1,753
134,568
153,500
112
1,091
-
717
912
5,255
11,000
283
1,488
415
1,323
1,321
3,344
1,256
3,085
990
3,665
1,200
1,032
191,989
(57,421)
195,597
138,176		 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)
242,169
195,597

13