Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR someone to talk to LISTENING EAR (MERSEYSIDE) COMPANY LIMITED BY GUARANTEE ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED ST 31 MARCH 2024 Company No. 05999650 Charity Registration No. 1117324
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) CONTENTS Page Chair & Chief Executive's Report Trustees, Annual Report Statement of Trustees, Responsibilities 14 Auditor's Report 15 Statement of Financial Activities 19 Balance Sheet 21 Statement of Cash Flows 22 Notes forming part of the Financial Ststements 23
Docusign Envelope ID". BF784D81-OA624F7PA70&DE02AC532FCO LISTENING EAR {MERSEYSIDE) CHAIR'S AND CHIEF EXECUTIVE'S ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 ST Embarking on a new strategic journey, guided by our new five-year Business Plan, whilst maintaining the highest possible quality of service for our beneficiaries. has made for a busy and demanding year at Listening Ear. We have had a record year in service delivery, providing specialist emotional andlor practical support for over 4000 people this year. This included 865 people who were bereaved by suicide, 718 victim survivors of domestic abuse and over 1000 children and young people. Alongside growth in our reach we have also seen more complexity in many of our dients, presenting issues. Our amazing team has risen to this challenge and we have seen overall improvements in outcomes for, and satisfaction of, our beneficiaries- cause for double celebration. Our staff has grown to meet increased need. with 99 individuals in post at the end of the year and more in recruitment. We welcomed our first Amparo team in London, a significant milestone for us. We extend our genuine thanks to all Listening Ear's staff and volunteers for their dedication and commitment across all areas of our activities. They so brilliantly project our values- nurturing, listening with compassion and responding with integrity. We are proud that every day they make a difference to the lives of children, young people and adults who are experiencing their most challenging moments. Our strategic focus this year was on urgent foundational work. The organisation has experienced three years of exceptional growth to meet increasing mental health needs of people of all ages in the wake of the Covid-19 pandemic. We needed a period of consolidation" to turn more of our attention to organisational development and ensure the most appropriate infrastructure for the Listening Ear of today and tomorrow. We have embedded significant changes to our organisational structure, made great progress on our People Plan and laid the foundations for imminent digital transformation. This work has taken more time and resource than planned, but we believe the investment will pay dividends. In this context we are delighted with the progress that has been made against our wider organisational objectives. We have commenced delivery of process improvement across all operational aspects. We have started piloting adult aftercare programmes to provide vital ongoing support to our most vulnerable counselling beneficiaries. We have also made great strides in leading an innovative partnership approach to mental health Ser1 provision for children and young people in Knowsley, where we are headquartered, towards a truly No Wrong Door service. And much more besides, outlined in our Strategic Report. Introducing the new stsffing structure was a vital step but it has had a financial impact, leading to our first year in deficit for some time. Whilst we had pre-empted this with the creation of a designated fund for Business Development, we expect this risk to continue into the next financial year, with an ongoing need to reduce this gap and our relian on reserves. In the context of mounting costs (increase in Employers, Nl being one factor across the sector), we have introduced a new pricing structure for commissioned services and will continue to negotiate increases with existing Commissioners. We will seek support from charitable trusts and foundations for vital core fvnctions, as well as to enable increased reach. This focus on rebalancing our model by the end of Quarter 1 of 2025126 will enable us to maintain longer term sustainability and better support our scale, scope and ambition. As always, we express our heartfelt thanks to all our donors. grant funders and partners. Without your support we would be unable to continue to walk alongside people in their most challenging times, lending our practical and emotional support and a listening ear. Sarah Stead Chair Srltsy.. Michelle Lyons Interim CEO SbJn•d ty.. A7CDfj9828CA44
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 The trustees are pleased to present their annual report for the year ended 31 st March 2024. The financial statements comply with the Charities Act 2011. Companies Act 2006, Accounting and Reporting by Charities" Statement of Recommended Practice (SORP 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 1st January 2019). OBJECTIVES AND ACTIVITIES LE'S charitable objects, which are set out in the Articles of Association are: l. The relief of persons in England and Wales who are in conditions of poverty, sickness and distress, with the pupose of relieving such persons. 2. To pron70te, organise and facilitate co-operation and partnership working between third sector, statutory and otherrelevant bodies in the achievement of the above puq)oses within the area of benefit. The Trustees have had regard to the Charity Commission guidan on Public Benefit requirements in setting the objectives. About Listenin Ear Listening Ear's Mission and Scope We believe in the transformative power of counselling and emotional support. Our mission is to help people of all ages who are affected by bereavement and loss to thrive - not just survive. We walk alongside people during these difficult life experienS. enabling them to discover and use their own resources towards improved mental health. We focus our Counselling and l or Postvention support towards people whose mental health is being affected by bereavement and l or loss. Within our definition of loss we currently work with victim survivors of domestic abuse and children and young people who are looked after by their local authority. During the five-years of this business plan we expect to work with a wider range of people within this scope, where we feel our skills and abilities are transferable and our models of working are appropriate. We introduce work with new beneficiary groups through a process of exploratory and pilot work. Our Inspiration. Commitment and Values We take a nurturing approach to everyone we work with and everyone who works for us, listening with compassion and responding with integrity to the needs of the individual. What our beneficiaries said about us this year: "She s such a good listener and always seems to say the right thing that puts perspective on the situation in a positive way. ' (Amparo) "Yeh it was the best advice I have ever had with dealing wtsh my issues." (Amparo) 'The response to my email was very quick and communication has been excellent. [Staff member] has provided such fantastic support that not sure he would have coped so well without it. I'd like to thank [Staff member] very much." (Amparo) "Amazing. Empathetic, understanding and gave me the tools to manage my emotions and work out myself170W to make life better. None judgemental and a good listener." (VIDA) 'It helped me think in a more positive way and let me get all my feelings out" (DiAmond) "was able to feel more calm due to self care time meaning less auments, (DiAmond) .1 can just talk about anyt17ing & I'm allowed to be myself (Buttertlies) '[Counsellor] was amazing helped me so much am totally different to when I first started thank you
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 [Counsellor] for helping me through a drfficult period in my life since my accident last year thank you" (Knowsley Adult Counselling) 'No improvements requiredl It was delivered at the light level and both Tracy and the kind gent supporting her did a bn'lliant job. When Tracy put the infom7ation across in examples, it really brought home what these children and YP are going through and their thought prDcesses and how to support them." (Mindset Training attendee) ACHIEVEMENTS, SERVICE DELIVERY AND PERFORMANCE FOR THE YEAR Listenin Ear's Headline Im acts in 202312024 We received and processed 3771 new referrals, signposting people to other services if Listening Ear could not meet their needs. We provided practical andlor emotional support for 4,132 people affected by bereavement or loss, including 865 people bereaved by suicide and 718 victim survivors of domestic abuse. Over 1000 of our beneficiaries were children and young people under the age of 18. 400/0 of the people we supported live in the most deprived 200/0 of neighbourhoods in England. Our beneficiaries attended 12,196 Assessments and Counselling appointments delivered by Listening Ear's therapists. Our Suicide Bereavement Liaison Workers provided 7,376 appointments for people bereaved by suicide, offering them non-judgemental practical and emotional support. We also communicated with these beneficiaries through a further 2,542 phone calls, 8,422 SMSS and 381 letters. We accompanied beneficiaries bereaved by suicide at 65 inquests. After Listening Earfs support, 77 % of people experienced improved mental health and wellbeing (evidenced by recognised outcome systems: CORS. SVVEMWEBS. GAD 7, PHQ-9 and CORE 10134). We provided 183 Initial Briefing and Advice sessions reaching 3,861 professionals and volunteers with information about the vital role of practical and emotional support for people bereaved by a suicide. We delivered 67 Community Response Plans, supporting people of all ages in workplaces and educational settings to cope with the traumatic loss of a colleague, student or friend to suicide. We delivered training to more than 120 professionals, deepening their understanding of the impacts of traumatic bereavement and domestic abuse, thereby enabling them to better support their own beneficiaries. We supported 21 people on their joumey into the counselling workforce through training and supported work placements. Service Delive Amparo: Support After Suicide Our Amparo seniice footprint continued to grow again this year. enabling us to help many more people bereaved by suicide with practical and emotional support. We were also able to provide advice and training to many more professionals in a range of relevant sectors. We won a new contract to deliver Amparo in Stoke and Staffordshire and our first in the London area covering the North Central boroughs. We also further developed our relationship with the Ministry of Defence to include work with the RAF as well as the British Army. We continued to deliver Amparo in Cheshire and Merseyside, Lancashire, South Yorkshire. Kent & Medway, Coventry & Warwickshire, SHIP (Southampton, Hampshire, Isle of Wight and Portsmouth), Thames Valley (Oxfordshire, Berkshire and Buckinghamshire), Lincolnshire and Mid & South Essex. In total this year, we provided practical and emotional support. through 19,587 direct contacts (13,859 in 22123), for.. 833 adults bereaved by suicide (2022123: 621)
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 32 children and young people bereaved by suicide (2022123: 29) Rates of people failing to attend (DNA) or CanllIng face to fa or telephone appointments with less than 24 hours, notice (CW024) averaged at 11.41 OA for Amparo (22123.. 100kn). Outcomes: 86 % of beneficiaries with paired scores showed an improvement in wellbeing (using the SWEMWEBS framework). (22123.. 880A) In feedback surveys, 980A of Amparo beneficiaries stated that they felt better (88 % ) or partly better (10 % ) after contact with Listening Ear. (22123.. 98.50/0) 96.60A of beneficiaries were satisfied or very satisfied with the Amparo service. (22123: 91 OA) We delivered 67 Community Response Plans {CRPs) {22123'. 36) supporting groups of people within workplaces and educational establishments affected by a suicide. Our team provided specialist support, advice, guidance and coping strategies directly to 1,557 individuals through CRPS (22123= 452)- pupils and school staff, colleagues and managers, assisting survivors in the grief process. They liaised with Governing Bodies and Local Authorities, risk assessing for potential contagion and vulnerabilities and escalating the risk to enable people to aCsS additional support if their needs were not appropriate to manage within Amparo. The Amparo team also provided 183 Initial Briefing Advice sessions. reaching 3,861 people. (22123.. 274 sessions reaching 3,227 people)- Counselling for Adults We continued to deliver our longstanding Counselling provision for adults affected by bereavement and loss in Knowsley, a similar programme in Halton and follow up Counselling for Amparo beneficiaries in Cheshire and Merseyside, Lincolnshire and Coventry & Wan¥vickshire. Listening Ear continued to deliver a major contract providing all-age Counselling for victim survivors of domestic abuse in Warwickshire, and a grant-funded programme in Knowsley which also provided Counselling for perpetrators. In total this year, we successfully delivered 3690 Adult Counselling appointments (22123.. 2,979) for: 359 adult victim suniivors of domestic abuse (22123: 205) 2 perpetrators of domestic abuse (22123: 3) 453 adults affected by bereavement and l or loss, of which 109 were bereaved by suicide (22123.. 439) Rates of Adults failing to attend Counselling appointments (DNA) or cancelling with less than 24 hours. notice (CW024) averaged at 180h (22123: 19%)- Outcomes" 91 % of adults with paired scores showed an improvement in wellbeing (Core-34 outcomes framework). (22123.. 89 % ) In feedback surveys, 960h of adult beneficiaries rated their overall experience with Listening Ear as excellent (79 % ) or good (170/0) (22123: excellent 770h and good 21 Ok) Helplines We continued to deliver Helpline Services in Halton and South Yorkshire, providing support to adults affected by bereavement. In total this year we: supported 1,072 individuals (22123: 225) through 2,461 appointments (22123: 1,017) provided over 1 ,034 hours of contact time (22123: 807) Rates of people failing to attend Helpline follow up appointments (DNA) or cancelling with less than 24 hours, notice (CW024) averaged at 170/0 (22123: 260h).
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 Outcomes" 80 % of beneficiaries with paired scores showed an improvement in wellbeing (SWEMWBS). (22123.. In feedback sunieys, 97.3 % of beneficiaries agrd that the Sendi provided by the Listening Ear Helpline provided them with the support they needed at a difficult time. 1000k were happy with the practical and emotional support they were offered through our Helpline. VIDA: Occupational Health Counselling We continued with our portfolio of Occupational Health Counselling for Knowsley Council, Liverpool City Council schools, Sefton Council. St Helens Council and Liverpool Mutual Homes. In total this year, we successfully delivered 2,003 Occupational Health Counselling appointments for 433 employees (22123: 396). Referrals were reiVed for people presenting with Anxiety, Stress, Depression, Bereavement, Divorcelseparation, Domestic Abuse. Gender Identitylsexuality and Suicide Bereavement. Rates of Occupational health clients failing to attend Counselling appointments (DNA) or cancelling with less than 24 hours, notice (CW024) averaged at 9.10/0 (22123: 100A) Outcomes: 87 % of beneficiaries with paired scores showed an improvement in wellbeing (Core-34 outcomes framework). (22123.. 890A) In feedback surveys, 99.40A of beneficiaries rated their overall experience with Listening Ear as excellent (83.4 % ) or good (160kn). (22123: 990k) Counselling for Children and Young People (CYP) We continued our innovation project in Knowsley, leading on the collaborative "No Wrong Door" approach for all CYP in Knowsley schools, working with CAMHS and Mental Health Support Teams. As well as coordinating and driving change on this contract, Listening Ear also delivers Counselling across a range of presenting issues, where this best meets the needs of a child or young person. Our portFolio of work supporting CYP who are victim survivors of domestic abuse (DA) has continued to embed. In addition to our work in Knowsley, we deliver a major contract in Warwickshire as well as working with prioritised CYP in Warrington and St Helens. We were also invited at short notice to deliver a short-term DA contract for Halton. We continued to develop our specialist practi with Children who are Looked After and their parents and carers which supports small numbers of families in St Helens in an intensive and flexible way. With support from LCR Cares Digital Fund we were able to access training for three counsellors in delivering therapeutic intenientions using Minecraft. A small team of CYP Counsellors are developing a new methodology for pilot delivery in 2024125. We hope to improve access to counselling for more children and young people, in particular those who are neuro-divergent, through this highly engaging digital approach. In total this year, we successfully delivered 4,263 CYP Counselling appointments (22123 4,859) for: 528 CYP affected by bereavement andl or loss {22123.' 522), of which 61 were bereaved by suicide (22123. 11) 21 children who are looked after by their local authority(22123'. 28) 359 CYP who are victim survivors of domestic abuse (22123: 422) Rates of CYP failing to attend Counselling appointments (DNA) or cancelling with less than 24 hours, notice (CW024) fell slightly this year, averaging at 120h {22123.' 12.50k). Outcomes" 71 % of CYP with paired scores showed an improvement in wellbeing (CORS and ORS outcomes frameworks) (22123: 700/0).
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 In feedback surveys, 98 % of CYP beneficiaries rated our Servi as fantastic (70 % ), great (20 % ) or good (80k) (22123: 97 % ) and 990/0 said they would tell a friend to come to Listening Ear if they needed help. In parent I carerfeedback surveys. 990A rated our service as excellent (800A), very good (17 % ) or good (2 % ) (22123: 980k). Aftercare With generous support from the Masonic Charitable Trust, John Moores Foundation and Knowsley Stronger Communities Youth Fund, Emotional Youth Club (EYC) sucSsfUllY provided a varied programme of positive group activities, in-person and online, for CYP in Knowsley and St Helens who had completed therapy with Listening Ear. CYP could also access 1.1 Mental Health Drop in sessions if they were in crisis and needed a "top up.. 85 CYP attended one or more EYC activities in 2023124. In total we ran 16 group sessions, four of which were open to family members, and 73 Mental Health Drop-ins. Individual journeys are complex but outcomes demonstrate that EYC helps CYP sustain their mental health and wellbeing after therapy ends. We are delighted to have been able to launch the growth of our adult aftercare programme in the last quarter of this period, through the start of a number of small pilots, inspired by the success of our Emotional Youth Club (EYC). In total we reached 35 adult members this year and we are confident that this will continue to increase as we attract funding to develop them further. We rebooted our Friendship After Bereavement (FAB) groups for adults. running 27 group sessions in total including nine faCe-tO-fa sessions in Halewood and 18 online sessions. We introduced one to one mental health drop in sessions for FAB group members from January and had one during the period. A new pilot online adult DA Aftercare group started in January 2024 and we ran four sessions in the period, plus two mental health drop-in sessions for individuals needing some additional support. Arrangements were in place for pilot Aftercare groups for adults completing therapy with us through VIDA and Amparo, due to start in early summer 2024. MINDSET, Training and Workforce Development MINDSET continued to provide an invaluable resource, enabling Listening Ear to grow our own workforce and promote better awareness in our partner sectors. Our training programmes are becoming increasingly symbiotic with our direct delivery and we are building MINDSET into new projects wherever we can. We delivered two Bridging Course this year. The first was adapted for a group of Amparo staff, enabling them to better support children and young people bereaved by suicide. The second course trained two experienced adult Counsellors and three student Counsellors to work with CYP in the "Listening Ear We provided supported work plaMentS for 19 trainee Counsellors, enabling them to build up their clinical work with adult clients in a highly supported context. 7 of these students went on to be employed by Listening Ear after their courses were complete. We delivered 2-day training courses for schools and professionals and an adapted bridging course for volunteers and professionals in the SHIP area, enabling 21 people to better understand the needs of children and young people bereaved by suicide. We delivered four days of training for 23 health professionals from Wirral, helping them build an enhanced understanding of DA and bereavement, thereby increasing their capacity to support CYP appropriately. We delivered mental health and wellbeing sessions for 60 staff at Barclays, Tech Campus in Cheshire and online for a team of 20 staff in India.
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 In feedback surveys completed after attending LE training, 880A of professionals felt confidentlextremely confident to support CYP affected by issues covered (22123.. 870/0) . 960/0 rated the course delivery as exlIent (880k) or good (80k). (22123: 990kn) Strate icRe ort 2023124 represents the first year of delivery against Listening Earfs new Business Plan. The plan was developed through a series of workshops with the whole staff team and Board members and involved revisiting our mission and values as well as our scope leading to a new vision for the next five years. Our Vision for the next 5 years V. After an intense period of significant expansion we will undertake a focused period of consolidation, strengthening our foundations to support further growth. - We will explore the spaces around and between our existing services to activate a full spectrum of support for individuals of all ages experiencing bereavement and loss. 4. We will seek opportunities to reach out to new beneficiaries. UK wide. where we feel our high quality models are compatible with commissioners, ambitions. . We will build capacity, fulfilling our ambition to support the whole learning journey of all-age Counsellors, developing our existing offer to provide accredited pathways from introduction through to specialism, linked to meaningful work experience with best practice baked in. These four priorities contain individual objectives, 12 in total, each of which has a detailed action plan against which progress is regularly reviewed. Objectives in bold type were prioritised for Year 1 of the period and an update on progress for each is outlined below. Objectives in italics will be pursued in Years 2 to 5. Stren thenin our Foundations: We have directed significant energy towards four foundational pieces of work that will enable us to go from strength to strength.. - We will develop and implement a new People Plan, appropriate for an organisation of our scale, which better reflects our values and maximises our most valuable asset- our amazing team of staff and volunteers. Progress in Year 1.. We have embedded a new staff structure which enables improved line management, CPD and internal communication. Policies and processes have been updated with particular focus on the fundamentals, facilitated by a new online HR system (Safe HR formerly Citrus HR). We have improved our recruitment, on-boarding and induction prosseS and put in place Teams channels for increased informal engagement. 4. We will develop and implement a Digital Plan to continue our excellent progress in using technology to improve all aspects of our work. in particular the accessibility and efficiency of our services and the way we measure and report our impact. Progress in Year 1.. We have made significant progress in preparation for moving our operations into the Cloud in the next period. Barclays chose us for their "CodeFest". giving us access to tech experts who are helping us develop a new online therapy app and solve some knotty issues with our CRM system. We piloted online CBC group therapy for CYP and, with support from LCR Cares, we embarked on the development of a therapeutic environment in Minecraft. 4. We will put processes in place towards ensuring that Listening Ear delivers a No Wrong Door approach for anyone who is referred to us, collaborating with partners to make this possible.
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 Progress in Year 1.. We focussed on our work as Lead for the Knowsley CYP Mental HeaFth Collaborative, as the natural vehicle for innovation on this objective. Working with partners at Knowsley Council, MHST, CYPMHS, Kooth, Zuntold, MYA, Home Start and YPAS, and in consultation with children and young people, we have made progress towards creating a universal online "front doorf to the servi. . We will ensure that our services are inclusive and accessible through a thorough process of scrutiny and response. Progress in Year 1.. After an unsucSsful application for strategic funds from the governments, Suicide Prevention Fund we are working with commissioners in Hampshire to pilot an outreach programme for Amparo in the next period. This will enable us to test new approaches to improving the inclusivity of this service to people facing barriers to access as a result of their neuro-divergence, sexuality, gender, ethnicity or cultural background. This will include training from the Margaret Clitheroe Trust in best practice working with Gypsy, Roma and Traveller communities. Leaming from this programme will inform further work. Full S ectrum: The most impactful gaps between and around sep4ices will be addressed, in collaboration with our beneficiaries. Links, crossovers and symbioses between existing services and specialisms will be strengthened to activate newlhybridladapted services addressing bereavement, and loss. . We will remodel our over-subscribed counselling services, offering a "supported waiting list" programme, incorporating our existing Helpline service and piloting new options such as "micro-therapy" Progress in Year l." With a focus on efficiency, consistency and safety, we have created a detailed SeNice Improvement Plan and started planning and implementing new streamlined process maps for specific parts of our service. This will continue into the next period. - We will implement Counsellor facilitated aftercare. embedded across all services, offering group interventions of different lengths and depths, with clear step down plans. Progress in Year 1.. After conducting a thorough audit of the impact of Emotional Youth Club as a successful aftercare model, we have started to develop and pilot adult aftercare groups for individuals who have completed counselling with Listening Ear. We have plans to expand this in the next period and are in discussion with the National Lottery Community Fund about an application for funding. 4. We will relaunch Lunar, a programme of advocacy and training to promote and enable cross-agency pre-bereavement support for CYP with family members who are temiinally ill. No progress in Year 1- planned for Year 3 onwards 4. We will seek opportunities to pilot new services within our identified scope where we feel our skills, experience and resources can make a difference to our target beneficiaries. T17is might include miscarriage, infant loss and attempted suicide. No progress in Year 1- planned for Year 3 onwards Reaching Out: We believe that people across the UK deserve the best possible support in their time of need. Where we are confident that our seNice is the best frt for communities and commissioners, we will strive to reach more people with our well-developed models:
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 4. We will continue to grow the footprint of Amparo, our suicide-postvention programme, aiming to increase our coverage to provide practical and emotional support to 40./0 of the UK population by the end of the period. Progress in Year 1.. We successfully tendered for bNO new Amparo contracts, in North Central London (covering Barnet, Camden, Enfield, Haringey and Islington) and in Stoke and Staffordshire. We won the retender to continue our contract in South Yorkshire and secured extensions to Amparo contracts in Lancashire, Kent, Thames Valley and Hampshire. We also formalised our contract with the Ministry of Defence to provide Amparo support to the British Army, extending our support to include RAF personnel. Amparo coverage is currently at approximately 260k of the UK population (based on ONS statistics for mid- 2023). 4. We will seek opportunities to deliver BACP accredited counselling for more people of all ages experiencing traumatic bereavement and loss or who are victim survivors of domestic abuse. Progress in Year 1.. We increased our counselling beneficiaries by 50k on 22123. We have tightened our referral criteria and worked more closely with partners in delivery areas to ensure that we are reaching the right beneficiaries with our support. We successfully secured Counselling as an addition to our Amparo contract in South Yorkshire (starting April 2024) through our involvement in the market engagement process followed by a successful retender and we are advocating for the inclusion of counselling budgets in more Amparo contracts. We have started to apply a full cost recovery model to the costing of our counselling seniices in order to ensure that any growth is sustainable. Building Capacity: At the heart of Listening Ear is a highly experienced team with skills to share. We will use this resource to build capacity within our organisation, our sector and adjacent sectors, to the ultimate benefit of our target beneficiaries. We will- 4. We will build on our success in establishing Level 4 and 5 learning pathways for Counsellors, developing and launching Level 2 and 3 courses so we can recruit a more diverse future workforce, train them in the unique Listening Ear way fn?m the start of their careers and support their continuing professional development. No progress in Year 1- planned for Year 3 onwards 41. We will develop and promote a suite of training suitable for professionals from statutory organisations, other charities and the corporate sector which enable them better to support the mental health needs of the beneficiaries they work with andlor staff in their teams. We delivered a pilot programme of training Hampshire supporting volunteers and professionals from a wide range of organisations to better support children and young people affected by suicide bereavement. This included an adapted version of our Bridging Course. This was evaluated, was very well received and will be further developed in the next period. Underpinning our delivery of the 12 objectives is important work relating to the profile of Listening Ear and our approach to Income Generation. Profile In Year 1 of Business Plan delivery we focussed largely on strategic planning in relation to communications and advocacy whilst continuing to improve the quality and consistency of our marketing collateral. 4. We created a detailed strategic engagement plan, outlining key stakeholders for each Business Plan objective, key messages and appropriate communication mechanisms for each. This will inform our future work around marketing, communications and wider advocacy. 10
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 4. We planned the work needed to create a single entrance point for the Knowsley CYP Mental Health Collaborative gateway and commissioned this from Bread Media, with input from stakeholders and CYP. We raised funding from Merseycare towards the cost of implementation. . We updated and improved marketing collateral for Amparo to provide consistency of awareness raising provision across all areas. . Staff attended a range of conferences, market engagements and awareness raising events to ensure that Listening Ear's services maintain profile within our sector, with commissioners and within the communities where we work. These included "Baton of Hope. events in Sheffield and Birmingham, Suicide & Co Sector Summit, Trauma Informed Charter Mark Consultation Event, St Helens Pride and Barclays RADFest. We directly reached an estimated 2850 people through involvement with these events. 4. We created Comms plans to increase engagement in certain areas {eg. Kent and Cheshire & Merseyside Amparo) We reached more than 30.000 people through Facebook, nearly 900 through Linked In and had over 41,000 active website users of whom 970A were new. Income Generation With an appropriate management and support structure in place for an organisation of our size, and significant rises in staffing and other costs due to inflation, a budget gap is emerging beeen the income received for some contracts and the costs of delivering them. We are now applying a full-cost-recovery approach to the calculation of overhead costs for new tenders which will, in due course, help fill some of this gap which has been undep4vritten this year by a designated Business Development Fund of up to £200,000, of which we used just over £91 k. In line with Strengthening our Foundations, our fundraising focus for Year 1 of the Business Plan was to lay the foundations for raising funds from charitable trusts and foundations that contribute to the core costs of delivering existing services, adding value wherever possible through service improvement and efficiency innovations. We have a number of proposals fully researched and others in development and will be making applications in Year 2. In Years 3 to 5 we will move our focus to fundraising for innovation work. Donations and Grants received Our thanks are due to all those individuals and organisations that made donations and provided grants to Listening Ear within this reporting period. A comprehensive list of supporters is detailed at the back of the annual report on pages 33 and 34. All contributions were gratefully received and as you can see from this report, were wisely invested in the ServIS provided at Listening Ear, Thank you. Risk Assessment The main risks, to which the charitable company is exposed, as identified by the Trustees, have been considered and systems are in place to mitigate those risks. A full business continuity plan has been in place since 2013 and is regularly updated. This enables all stakeholders to be fully informed as to when it needs to be activated and the individual actions required. FINANCIAL REVIEW Total income in the year was £2,660,952 (2023: £2,220,793) of which £221,755 (2023: £342,559), related to funding for projects upon which restrictions are placed. Total expenditure in the year was £2.767.662 (2023: £1,968,924). leaving a deficit for the year of £106,710 (2023.. Surplus £251,869). At 31st March 2024 the charitable company's reserves stood at £1.168,052 (2023.. £1,274,762) of which £406,362 (2023.. £401,221) represented restricted funds.
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 Reserves Policy The trustees have agreed a reserves policy of three months, operating costs and Listening Ear are working towards this financial target through strict financial control and increased revenues from unrestricted sources to include the sales of goods and ServIS to third party organisations. Listening Ear continues to work towards realising this ambition, as a measure of good governance. The board approve an annual budget that is then implemented by staff within Listening Ear, making every effort to identify appropriate cost savings and income generation opportunities. At the end of the financial year, unrestricted funds totalled £761,690 of which £69,305 is represented by tangible assets and £4,603 represented by intangible assets (see note 12), leaving surplus free reserves of £687,782 (2023.. surplus £798.088). The charitable company has set aside designated funds of £340,414 (Breakdown see note 13) and requires £637,762 for three months, running costs, total of £978,176. STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is a charitable company limited by guarantee, incorporated on 15th November 2006 and registered as a charity on 20th Dember 2006. The Governing Instruments under which the charitable company operates comprise the Memorandum and Articles of Association together with the policies made from time to time by the trustees. In the event of the company being wound up members are required to contribute an amount not exceeding £1. Listening Ear is run by an overall active team of directors and all have voting rights. This team form the Executive Committee of Listening Ear and we are delighted to have a cross section of backgrounds, experiences and skills that inform the strategic direction of all our services. The Executive Committee meets on a quarterly basis. with any additional meetings as required. The directors are elected members and have a responsibility to act in the best interest of Listening Ear. They are responsible for the organisation's govemance. sustainability and accountability. 12
Docusign Envelope ID". BF784D81-OA624F7PA70&DE02AC532FCO LISTENING EAR {MERSEYSIDE) TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 REFERENCEAND ADMINISTRATIVE DETAILS Name Listening Ear (Merseyside) 05999650 Company Number Charity Number Registered Office Trustees 1117324 St Nicholas Centre, 70 Church Road, Halewood, Liverpool, L26 6LB Keith Bennet (Resigned 20 November 2024) Karl J Connor Patricia Ann Farrell Heidi E Hunt Sarah Stead Roderick P MacGregor Thomson (Appointed 24th Juty 2023) Accountants Liverpool Charity and Voluntary Services. 151 Dale Street. Liverpool L2 2AH Auditors Mitchell Charlesworth (Audrt) Limrted 14th Floor The Plaza. 100 Old Hall Street, Liverpool, L3 9QJ Bankers HSBC, 99-101 Lord Street. Liverpool L2 6PG Disclosure of information to auditor In so far as the trustees are aware, there is no relevant audit information of which the charity s auditors are unaware. Additionally, the trustees have taken all necessary steps that they ought to have taken as trustees in order to make themselves aware of all the relevant information and to establish that the charity's auditors are aware of that information. Auditor Mitchell Charlesworth (Audit) Limited (fomierly known as BWM) were appointed as auditor to the company and a resolution proposing that they be re- appointed will be put at a general meeting. Small company provisions These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. Signed J*431f of the Board of Trustees "WAOCé8¢5¥?488" Sarah Stead, Chair of the Executive Committee 1/28/2025 Dated: 13
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) STATEMENT OF TRUSTEES RESPONSIBILITIES The Trustees, who are also the directors of Listening Ear (Merseyside) for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) Company law requires the trustees to prepare financial ststements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and- select suitable accounting policies and then apply them consistently- observe the methods and principle in the Charities SORP., make judgements and estimates that are reasonable and prudent" prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the company will continue as a going concern., state whether applicable UK accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements. The Trustees are responsible for maintaining 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 statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 14-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LISTENING EAR (MERSEYSIDE) Opinion We have audited the financial statements of Listening Ear (Merseyside) (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities, the balance Sht, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company s affairs affairs as at 31 March 2024 and of its incoming reSoUrS and application of resources, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordan with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assuran conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the companies Act 2006 In our opinion, based on the work undertaken in the course of our audit" 15-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LISTENING EAR (MERSEYSIDE) The information given in the trustees, report, which includes the directors report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with financial statements; and The directors. report included within the trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors. report included within the trustees, report. We have nothing to report in respect of the following matters in relation to Companies Act 2006 require us to report to you if, in our opinion- Adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us., or The financial statements are not in agrment with accounting records and returns., or Certain disclosures of trustees. remuneration specified by law are not made., or We have not received all the infonnation and explanations we require for our audit., or The trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies. exemptions in preparing the trustees report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the statement of trustees, responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to ase operations. or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to Influen the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. The extent to which the audit was considered capable of detecting irregularities, including fraud Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations. was as follows" 16-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LISTENING EAR (MERSEYSIDE) the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations., we identified the laws and regulations applicable to the charity through discussions with trustees and other management., we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, taxation legislation and data protection. anti- bribery, employment and health and safety legislation., we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence" and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-complian throughout the audit. We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur. by" making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud,. and considering the intemal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: performed analytical procedures to identify any unusual or unexpected relationships" tested journal entries to identify unusual transactions" assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias., and investigated the rationale behind significant or unusual transactions In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: agreeing financial statement disclosures to underlying supporting documentation., reading the minutes of meetings of those charged with governan. and enquiring of management as to actual and potential litigation and claims. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non- compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, rf any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https.ll vMw.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the company s members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. 17-
Docusign Envelope ID". BF784D81-OA624F7PA70&DE02AC532FCO INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LISTENING EAR (MERSEYSIDE) Our audit work has been undertaken so that we might state to the charitable company s members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Louise Casey ACA (Senior Ststutory Auditor) for and on behalf of Mitchell Charlesworth (Audit) Limited Accountants Statutory Auditor .30 January 2025....................... 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ 18-
Docusign Envelope ID". BF7B4D81-OA624F7&870&DE02AC532FCO Llb I tNIN(? tAK (MtKbYOIUj STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE) FOR THE YEAR ENDED 31ST MARCH 2024 Current financial year Notes Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other Income 3a 3b 3c 13,813 2.405,770 215 9,899 9,500 13,813 13,903 221,755 2,627,525 2,194,734 215 9,899 9,500 2,274 9,882 Total income 2,439,197 221,755 2,660,952 2,220,793 Expenditure on: Charitable Activities 2.551,048 216,614 2,767,662 1,968.924 Total expenditure 2,551,048 216,614 2,767,662 1,968,924 Net {expenditure}Ilncome, net movement in funds (111,851) 5,141 (106,710) 251,869 Total funds brought forward 13.14 873,541 401,221 1,274,762 1,022,893 Total funds carried forward 12-14 761,690 406,362 1,168,052 1,274,762 The notes on pages 23 to 35 fomi part of these accounts. All the above amounts relate to continuing the activities of the charitable company. The Statement of financial activities also complies with the requirements for an income and expenditure account under the companies Act 2006. 19-
Docusign Envelope ID". BF7B4D81-OA624F7&870&DE02AC532FCO Llb I tNIN(? tAK (MtKbYOIUj STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE) FOR THE YEAR ENDED 31ST MARCH 2024 Prior financial year Notes Unrestricted Restricted Funds Funds 2023 2023 Totsl Funds 2023 Income and endowments from: Donations and legacies Charitable activities Investments Other Income 13,903 1,852,175 2,274 9,882 13,903 2,194,734 2,274 9,882 3b 3c 342,559 Total income 1,878,234 342,559 2,220,793 Expenditure on: Charitable Activities 1,621,964 346.960 1,968,924 Total expenditure 1,621,964 346,960 1,968,924 Net {expenditure)l income, net movement in funds 256,270 (4,401) 251,869 Total funds brought forward 13.14 617.271 405,622 1,022,893 Total funds carried forward 12-14 873,541 401,221 1,274,762 -20-
Docusign Envelope ID". BF784D81-OA624F7PA70&DE02AC532FCO LISTENING EAR (MERSEYSIDE) BALANCE SHEET AT 31ST MARCH 2024 Company Number05999650 31st March 2024 31st March 2023 Notes Fixed assets Tangible fixed assets Intangible fixed assets 454,404 4,603 462,989 6,256 459,007 469,245 Current assets Debtors Cash at bank and in hand 515,684 539,277 477,852 964,881 1,054,961 1,442,733 Current liabilities Creditors- amounts falling due within one year (345,916) (637,216) Net current assets 709,045 805,517 Total assets less current 1,168,052 1,274,762 Funds: Unrestricted funds Unrestricted funds- Designated Restricted funds 12 13 12,14 421,276 340,414 406,362 585,320 288,221 401,221 1,168,052 1,274,762 These accounts have been prepared in accordan with the provisions applicable to small companies subject to the small companies, regime and in accordance with FRS102 SORP. 1/28/2025 Approved by the Board on and signed on their behalf by: by. Sarah Stead Director and Chair 21
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2024 Note 31st March 2024 315t March 2023 Cash flows from operating activities Cash {used)Igenerated from operations 17 (419,862) 67,695 Investing activities Purchase of tangible fixed assets Purchase of intangible fixed assets Interest received (15,641) (34,342) 9,899 2,274 Net cash generated from in investing activities (5.742) (32.068) Net cash generated from financing activities Net increasel(Decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year (425,604) 35,627 964,881 929,254 Cash and cash equivalents at end of year 539,277 964,881 Represented by: 31st March 2024 315t March 2023 Cash at bank and in hand 539,277 964,881 -22-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 1. Limited Liability Listening Ear (Merseyside) is a private company limited by guarant, Incorporated in England and Wales {Registration number 05999650) and a registered charity (registration number 1117324). In the event of the charty being wound up each memberfs liability is limited to £1. The registered offi is St Nicholas Centre, 70 Church Road. Halewood, Liverpool, L26 6LB 2. Accounting Policies Basis of accounting The 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 (FRS102) (SORP 2019) (as amended for accounting periods commencing from 1 St January 2019), Charities Act 2011 and the Companies Act 2006. Listening Ear (Merseyside) meets the definition of a public benefit entty under FRS 102. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. Going concern At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the Charitable Company's free reserves available for the trustees to apply in accordance with the charitable company's charitable objectives. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Designated funds are the Charitable Company's unrestricted funds which have been set aside by the trustees for specific purposes. Income recognition All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accruals basis. Grants receivable are recognised on the date on which their unconditional payment is confirmed by the donor. Income from counselling seniices are recognised on completion of the delivered servi. Income from investment relates to bank interest received and is recognised when the amount is certain. -23-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company. Tangible fixed Assets Capital expenditure is stated in the balan sheet at cost less accumulated depreciation. All capital expenditure of £500 and above are treated as fixed assets. Depreciation is provided to write off the cost of each asset over its expected useful life as below" Computer & Equipment 200A per annum straight line basis Fixtures & Fittings 200A per annum straight line basis Freehold Land & Property 20kn per annum straight line basis on building and Improvements elements and Nil on freehold land Intangible fixed Assets Capital expenditure is stated in the balan sheet at cost less accumulated amortisation. All capital expenditure of £500 and above are treated as fixed assets. Amortisation is provided to write off the cost of each asset over its expected life. Website Costs 200A per annum straight line basis Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short- term liquid investments with original maturities of three months or less. and bank overdrafts. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. -24-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity. or if some significant risks and rewards of ownership are retained, but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future reiptS discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Pension The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in independently administered funds. Contribution payments are charged to the SOFA. Any amounts not paid are shown in accruals as a liability in the balance sheet Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when there is a clear decision or commitment to terminate the employment or provide such termination benefits. Leases Payments made under operating leases, including any lease incentives received, are charges to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed. Critical accounting estimates and judgements In the application of the charity's accounting policies. the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. -25-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Deferred Income The trustees require senior management to review the contracts and grants being performed over multiple periods and to ensure that income is released only when appropriate and earned. Where cash has been received in advan of it being earned then it is retained in the Balance Sheet as Deferred income. 3. Income and endowments from Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Total Funds 2023 a. Donations and Legacies Donations 13,813 13,813 13,903 In 2023 donations were unrestricted funds b. Charitsble activities Children In Need Counselling Services John Moores Foundation Knowsley Choices Knowsley For Housing KMBC Youth Community Fund LCR Cares Digital Inclusion Fund Masonic Charitable Trust- EYC National Lottery Community Fund Outdoor Therapy community foundation Steve Morgan St Helens Domestic Abuse Partnership St Helens PCC Training 37,727 37,727 40,476 2,398,470 1,850,363 10,000 10,000 61,131 30,753 15,000 2.398.470 10,000 61,131 1.357 5,999 9,695 65,846 1,357 5,999 9,695 65,846 21,032 63,447 16,673 115,178 15,000 15,000 1,812 30,000 30,000 7,300 7,300 2,405,770 221,755 2,627,525 2,194,734 In 2023 £342,559 related to restricted funds and £1.852.175 to unrestricted funds c. Other trading activities Fundraising 215 215 d. Investments Bank interest 9.899 9,899 2,274 -26-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 In 2023 bank interest were unrestricted funds Unrestricted Restricted Funds Funds 2024 2024 Totsl Funds 2024 Totsl Funds 2023 Other Income Telephone Mast Income Sponsorship 9,500 9,500 9,500 382 9,500 9,500 9,882 In 2023 other income were unrestricted funds 4. Expenditure on Charitable Activities Direct Charitable Expenditure Support & Governance Costs 2024 Totsl 2023 Totsl Provision of counselling facilities and service 2,386,437 381,225 2.767,662 1,968.924 a. Analysed as follows: 2024 2023 Direct charitable expendrfure." Staff salary costs Therapists Running costs Resources Room Hire Office Costs Events and Outings Travel Expenses Supervision costs 2,188,116 1,561,158 1,080 20,610 10,243 9,964 24,714 5,470 41,640 31,417 25,147 9,383 13,061 28,782 8,023 64,484 49,441 2,386,437 1,706,296 -27-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 2024 2023 Support & Govemance costs." Staff salary costs Office costs Refreshments Insuran Training Advertising and marketing Legal and Professional Computer costs Accountancy & Audit Fees Irrecoverable VAT Bank charges Depreciation Amortisation 243,124 28,782 2,602 8,811 5,578 16,702 10,275 27,665 9,860 1,802 145 24,226 1,653 127,948 24,714 5,873 5,831 13,950 33,187 4,965 17,459 6,600 2,400 348 17,700 1,653 381,225 262,628 Total expenditure on charitable activities 2,767,662 1,968,924 £216,614 (2023.. £346,960) of the above expenditure relates to restricted funding. b. Staff Costs 2024 2023 Gross wages and salaries Social security costs Pension costs 2,188,976 183,040 59.224 1,530,240 119,285 39.582 2,431,240 1,689,107 Particulars of employees: The average number of staff employed during the year was as follows: 2024 2023 Charitable activities Management and administration 90 75 99 78 1 employee reiVed emoluments of more than £60,000 during the year (2023'.0). The trustees are not remunerated for their services and are not included in the above number of employees. No out-of-pocket expenses were reimbursed to trust$ in the year (2023: £nil). -28-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 5. Auditor's remuneration 2024 2023 Audit SeNices 5,250 4,000 6. Tangible Fixed Assets Computer & Equipment Fixtures Freehold Land & Fittings & Property Totsl Cost At 1st April 2023 Additions Disposals 122,450 15.641 452 465,889 588,791 15,641 At 31st March 2024 138,091 452 465,889 604,432 Depreciation At 1st April 2023 Charge for the year Disposals 62,925 15,308 452 62,425 8,918 125,802 24,226 At 31st March 2024 78,233 452 71,343 150,028 Net book value at 31st March 2024 59,858 394,546 454,404 Net book value at 315t March 2023 59.525 403,464 462,989 7. Intangible fixed assets Website Total Cost At 1st April 2023 8,265 8,265 At 31st March 2024 8,265 8,265 Amortisation Balance at 1 st April 2023 Charge for the year 2,009 1,653 2,009 1.653 At 31st March 2024 3,662 3,662 Net book value at 31st March 2024 4,603 4,603 Net book value at 31st March 2023 6,256 6,256 -29-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 8. Debtors 2024 2023 Debtors and prepayments 515,684 477,852 9. Creditors: amounts falling due within one year 2024 2023 Trade Creditors & accruals VAT Taxation and social security Deferred Income (See Below) Other Creditors 21,358 143,689 50.458 115,555 14.856 29,781 167,469 34,514 393,509 11,943 345,916 637,216 10. Deferred Income 2024 2023 Balance at 1st April 2023 Amount deferred in the year Amount released to incoming resources 393,509 24,590 (302,544> 353,283 393,509 (353,283) Balance at 31st March 2024 115,555 393,509 Deferred income represents income for activities in future accounting years. 11. Financial instruments 2024 2023 Carrying amount of financial assets: Debt instruments measured at cost 1,049,199 1,438,381 Carrying amount of financial liabilities: Measured at cost 36,214 41,724 -30-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 12. Analysis of Net Assets between Funds Intangible Fixed Assets Tangible Fixed Assets Net Current Assets Total 2024 Unrestricted Funds General Fund Designated Fund 4,603 69,305 347,368 340,414 421,276 340,414 4,603 69,305 687,782 761,690 Restricted Funds LCR Cares Digital Inclusion Fund Department of Communities and Local Government John Moores Foundation Knowsley Choices 3,619 3,619 385,099 122 385,221 8,000 9,522 8,000 9,522 385.099 21.263 406.362 Totals 4,603 454,404 709,045 1,168,052 Intsngible Fixed Assets Tangible Fixed Assets Net Current Assets Total 2023 Unrestricted Funds General Fund Designated Fund 6,256 69,197 509,867 288,221 585,320 288,221 6.256 69.197 798,088 873.541 Restricted Funds Department of Communities and Local Government Masonic Charitable Trust- EYC 393,792 122 393,914 7,307 7,307 393,792 7,429 401,221 Totsls 6,256 462,989 805,517 1,274,762 31
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 13. Unrestricted Funds Movements in the year Income Expenditure 2024 Reserves at Beginning of year Transfers Reserves at End of Year (£) (2,460,011) (91,037) General Fund Designated Fund 585,320 288,221 2,439,197 (143,230) 143,230 421,276 340,414 873,541 2,439,197 (2,551,048) 761,690 Movements in the year Income Expenditure 2023 Reserves at Beginning of year Transfers Reserves at End of Year (£) {1,621,964) General Fund Designated Fund 555,918 61,353 1.878.234 (226,868) 226,868 585,320 288,221 617,271 1,878,234 (1.621.964) 873.541 General Fund is used to finan the charitable company's general activities and core costs as outlined in the Trustees, Report. Designated Fund comprises a provision for redundancy costs of £140,414 & business development £200,000. Business development fund is to support a new and more effective staffing structure which will underpin the future growth and sustainability of the organisation. -32-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 14. Restricted Funds Movements in the Year Income Expenditure 2024 Resources Beginning of year Resources At Year End {£) (37,727) (8,693) (2,000) (51,609) (2,380) (1,357) (17,002) (65,846) (30,000) BBC Children in Need Department of Communities and Local Government John Moores Foundation Knowsley Choices LCR Cares Digital Inclusion Fund KMBC Youth Community Fund Masonic Charitable Trust-EYC National Lottery Community Fund St Helens Domestic Abuse Partnership 37,727 393,914 385,221 8,000 9,522 3,619 10,000 61,131 5,999 1,357 9,695 65,846 7.307 30,000 401,221 221,755 (216,614) 406,362 Movements in the Year Income Expenditure 2023 Resources Beginning of year Resources At Year End (£) (40,476) (8,693) (10,000) (30,753) (15,000) (13,725) (63,447) {1,515) (16,673) (115,178) (15,000) (15,000) (1,500) BBC Children in Need Department of Communities and Local Government John Moores Foundation Knowsley Choices Knowsley For Housing Masonic Charitable Trust-EYC National Lottery communty fund National Lottery for EYC Outdoor Therapy Community Foundation Steve Morgan St Helens Domestic Abuse Partnership St Helens PCC Truemark Trust 40,476 402,607 393,914 10,000 30,753 15,000 21,032 63,447 7,307 1.515 16.673 115,178 15,000 15.000 1,500 405,622 342,559 (346,960) 401.221 -33-
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 Description of Funds These are monies given to the charitable company to be spent at the discretion of the Charity's Board of Trustees for specific charitable purposes" BBC Children in Need - Supporting the 'Butterflies' service for children and young people affected by bereavement, divorce or separation. Department of Communities and Local Government - To purchase and refurbish a derelict building in Whiston. John Moores Foundation- Grant towards emotional youth club Knowsley Choices- Contribution towards the provision of therapeutic support serrfices Knowsley For Housing- Contribution towards children & young people in Stockbridge village who are affected by domestic abuse. KMBC Youth Community Fund - Contribution towards the emotional youth club project LCR Cares Digital Inclusion Fund- To train 3 counsellors to use Minecraft as a platform for therapy aimed at CYP who were affected by domestic abuse. Masonic Charitable Trust- EYC - To fund the costs of one (of four) fortnightly, Emotional Youth Clubs to be established by Listening Ear. National Lottery Community Fund- Contribution towards coronavirus community support. National Lottery for EYC The Emotional Youth Club, a monthly peer support group for children and young people that have been through therapy but need a little extra support. Outdoor Therapy Community Foundation - To expand the group's workforce to meet the rising number of residents referred. To offer counselling sessions in local community settings, green spaces, in homes or gardens. for those in care homes. or for those who find normal counselling settings off-putting. Steve Morgan to provide support for the salaries of our Senior Management Team (SMT) CEO, Deputy CEO and Head of Clinical servIs - until 31st March 2023. St Helens Domestic Abuse Partnership - Contribution towards counselling support for children impacted by domestic abuse in St Helens borough. St Helens PCC - Counselling for children and young people in St Helens who are victim surviviours of domestic abuse. Truemark Trust- Towards the Emotional Youth Club 15. Remuneration of key management personnel The remuneration paid to the senior management team, who are considered to be the key management personnel was: 2024 2023 Remuneration 359.694 309,005
Docusign Envelope ID". BF784D81-OA624F7&870&DE02AC532FCO LISTENING EAR (MERSEYSIDE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END 31ST MARCH 2024 16. Operating Lease Commitments Financial commitments under non-cancellable operating leases will result in the following payments falling due at 31 st March 2024 2024 2023 Within 1 year Between 2- 5 years 10,697 5,260 12,990 9,759 15,957 22,749 17. Cash generated from operations 2024 2023 Surplus for the year {106.710) 251,869 Adjustments for: Investment income Amortisation Depreciation (9,899) 1,653 24,226 (2,274) 1,653 17,700 Movements in working capital: (Increase)IDecrease in debtors Increasel(Decrease) in creditors Increasel{Decrease) in deferred income (37,832) (13,346) (277,954) (355,469) 113,990 40,226 Cash generated from operations (419,862) 67,695 18. Related Party Transactions There were no material related party transactions during the year which require disclosure (2023: none). 19. Guarantees As at 31st March 2024, 6 members had given a guarantee of £1 each in the event of the charitable company winding-up. Total: £6 (2023: 6 members £6). -35-