LIVERPOOL BEREAVEMENT SERVICE an Limited b Guarantee UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR EINDED 31 MARCH 2024 Company Number 07087941 Charity Number 1134426
LIVERPOOL BEREAVEMENT SERVICE UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 CONTENTS PAGE Members of the board and professtonal advisers Tnistees annual report 2-10 Endependenl report to the trustees 11 Statement of finaneial activities 12 Balance Sheet 13 Notes to ihe financial statements 14-19 The followin es do noi form art of the financial statemenls Detailed income and expenditure account 20
LIVERPOOL BEREAVEMEwf SERVICE MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS The board of trustees D Antrobiis (chairperson) A Coulthard MPort P Stranack K Barlow N Woods Registered oftTice ISI Floor Granite Building 6 Stanley Street Liverpool LI 6AF IndepeDdeni Eiaminers Alexander Xlleriiifi & Co Limited Chartered Accountants .4lexander House 61 Rodnei Sireei Liverpool LI 9ER Bankers Lloyds Bank PIC 88-94 Church Sireet Liverpool LI JAY
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2024 The trustees have pleasure in presenting their report and the financial statement5 of the charity for the year ended 31 March 2024. INTRODUCTION Liverpool Bereavement Service is a registered charity with the Charities Commission, number 1134426. LEGAL STATUS We are a company limited by guaraniee, number 07087941 (registered in England and Wales) The annual subscription is laid down from tiine to time by the Execiitive Committee. Every member shall have one vote. ORIECTIVES OF LIVERPOOL BEREAVEMENT SERVICE The main aims and objectives of Ihe charity are as follows; l. To offer one to one counselling and group support to bereaved people in Liverpool and adjoining boroughs. 2. To advance the specific education of interested people and to promote Ihe educgtion of Ihe beneficiaries in the undersianding of berealement. ORGANISATIO. On fhe 31 Sl March 201 O all assets and l labilities of Liverpool Bereavement Service were transferred 10 the limiled company LierPool Bereaerncnt SerTrice, h]Ch i) limited bj guarantee. The compan>. aS fornied on 2611112009 and commenced its activities on 11412010. INVESTIMENT POWERS AND RESTIUCTIONS In accordance with the Memorandum and Articles of Association, the Executive Committee lias the power to invest monies in investments, seciirities, property, and such other lawful things as are necessary for the achievements of the objectives as may be thought fit. Achievements Performance and Pro ress Introduction. Another financial year at Liverpool BereaveTnent Service (LBS) comes to an end and it's time to subinit our annual report. It really is a team effort at LBS. Everybody plays their part, no matter what their role and our reputation across Merseyside is excellent because of that.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2024 Although for some of lis the pandemic can seem like a distant memory, it has had a massive and lasting impact on services such as LBS. We have to acknowledge that the pandemic created immense challenges for bereaved people and those supporting them. It increased the need for bereavement care and added layers of complexity to grief. We experienced the transition to remote fomis of support and the stresses experienced by practitioners. arnong others, Even now, the extent to which services are able to adapt, meet the escalating level of need and help to prevent a so called 'tsunami of grief, is still not clear. Certainly, the pandemic highlighted the need for bereavement care to be considered an integral part of health and social care provision. As we've taken another step further away from the Covid-19 pandeinic and as expected, the war in Ukraine has lost some of its initial impact, people's focus has probably been more on the cost-of-living crisis and the impacr on our much-valued institutions. such as the NHS. The cost-of-living crisis has had significant impacts on people's mental health and emotional wel l-being. Rising living costs. financial stress. and iincertainty about the future have taken a toll on individuals across the UK. Of course, these challenges impact Liverpool Bereavement Service greatly because they add extra layers of complexity and anxiety to oiir clients already dealing with their grief. The impact of bereavement has Rlso placed immense strain on the NHS. Strate ie5 for suicide revention whiLh Ilic Govemment lias iin lemented across sectors for 2023-28 su ort for the bereaved and addressin siafting shorta es are all critical areas ol ICKUS l.or healihcare s stems. For people li ork'ing in our field, an)Ihing Ihat raises ali areness of bereai emenl and its cliallengei is I'itall}' important because: understandabli,. people usual Iv only consider bereaN ement i%'hen it enters their oil'n liv'es. At the end of 2022 The UK Commission on Bereaveinent published its ' landmark. report Bereaverneni is Everyone's Business" Acknowledging that many children and adulis don't receive adequate support after Ihe death of a loved one, it fomulated eight key areas for change for society to work towards. It also acknoivledged the different requirements for the four home nations wiihin the report. Some brief statistics demonslrate the patcby provision across the UK and some of the ehallenges people face. 39OA of bereavedpeople reporled difficullies in gel£iNg supporlfromfriends orfftmily. 510/0 of berenvedpeople willi higli-level needs perienced liigli or severe vulnerability. 74% of hereavedpeople willi liigli or severe vulnerability are noi accessiAgformal bereavement services or menlal lieoltli supporl.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2024 The Eight key are28 for change: l . l um suppor(ed by myfrtniily,friends, and Ilie communilies around nie, 2. 1 sensilively supporled by pny school, college, OT workplace during my bereavenienl. 3. 1 am well supported diiring ilie deaili andfeel confidenl Ilinl Ihe person wlio died received appropriale and compassionale cfire. 4. Tlie iliings I must do afler n deaili are simple and slrftigliiforwurd. 5. 1 am compassionately and lielpfully suppvrleil by iliose wliose job brings tliem inlo conlucl wilh me Ilirougli my bereavemenl. 6. 1 liavg access to an iiffordfible and meaningfulfunerul. 7. Ifeel secure in my Iiome linve Ilie righifinancial supporl. 8. 1 can easilyfind anil access Ihe riglil emolional bereavemenl siipporifor niy circiimslftnces Meeting these areas for chan8e is a challenge for us all. Disappointingly, by August 2023, the UK Government had still proN ided no response to the recommendatioiis. Of course, Liverpool Bereavement Service and Oakleaf are playing a full part in siipporting bereavement across our own geographical area and thou8h we recogni2e there is always more to do, we receive great appreciation for our work. It's vitall). important and always extremely heartenin8 to hear the voices of our cl ients. It highlights the improi ernent in Iheir l IN es I-L, i loii inti bere211ement. il SLlPPOrtS Us li hen i%e' re seekino tinances io keep oiir serN'ices running and it also demonstrates the fantasiic work of our brill ianl counsellors. Ki ithout ivhom. we iioiildn't exist'.- "I'm so gralefiilfor vi'er)'Ihing counsellor has (longfor nie. Her help SIIPForr h* beeK invaliiable. Whai omaziiig organisci¢ion. Ihfflik you" ' This is ali incredible service, and I ani soforliiiiafe lo have had ihgsg sgssioiis. Bul n105t iinportanily, I wo¢éld never have benefitled ihis ipiuch if I didn t hnve ihe opportunity tofeel vuliierable apidJ'aJe doing so ' "E.Ycellent Service, The counsellor has been superb, liJlening lo issues and helpi8 mefocus and gather Ihoughis. She 3 helped me learp7 aboul the 'neM' noriiial The Board can't thank our COLinsellors enough for the work they do. Bereavement is such an important area of focLlS that ean be found at the root of many of society'5 challenges. Thoiigh a rewarding area to work in. it can a150 be an extremely difficult field to work iii. We're mectiiig people. who are in the midst of 501ne of the most difficult times iinaginable. The care and skill of our counsellors can't be overestimated. Adult Service: Our adiilt service manager reports that the adult service is seeing more complex referrals, which reqiiire carefiil filtering and in-depth assessment. More generally, the increasing complexity of referrals has been an issiie for some time now as services have had io navigate reduced budgets.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2024 Some services have not been able to survive those reductions. Recent events, both at home and worldwide, have also impacted greatly. (See case study below) The service manager also reports that we are receiving more inappropriate referrals and enquiries, which again can be linked to the financial squeeze on organisations. whose waiting list5 have felt increased pressure. These r¢ferrals/enquiries all have to be fiilly processed, The Adult Service continiied to make a real difference to the lives of bereaved people in Liverpool. Satisfaction with the service remains extremely high, demonstrated through our evaluation process, letters of thanks and the number of people who lum lo us as a result of a recommendation. An increasingly vital part of the service is the initial client assessment, which is expertly run b), our Client Manager. Sue Johnston. The process ensures that the needs of each client are understood and that the), then receive appropriate support. The increase in complex cases related to mental health problem5, substance abiise or physical 111 health has placed greater demands on this part of the process as we seek to ensure tliat nobody falls through the 'Iherapeutic net,. As in previous years our pool of volunteer coiinsel lors demonstrated their dedication to the service, giving freely of their time and expertise and doing some tremendous work. We are extremely grateful and proud that they chose to stay with us, often for many years, despite the often-dislressing nature of ihe L¢ises they are asked to deal with. A previoiis student has rettirned to the charity to offer their expenise, now that the}, have qiLalified as accr¢dit¢d PSyLhothcrapists Case Slud), A'e haie beeri able 10 offer a Ukrainian refugee Ni ho ilas Iraffick'ed inl0 Ihe L-K. bespoke bereavement. EMDR (E! e l.fovernent Desensilizalion and Reprocessing) therap).. This client approached her local IAPT (.4ciess to Psi L lio logic¢il TlierapN') serN'ice but il'as deemed as 'loo comple.x and receiN'ed no psj'chological intertrenlion froni the N'HS. This client did not have the fiiiancial meanb 10 pay for private therapy. On assessment ive ivere concemed for the psvchological health of tliis elieni and Polenl ial risk 10 her life. Thankfull), due to the siipport of our qualified volunieers, this client w as offered 16 sessions of Irautna therapy to support her through the murder of her sibling and death of parents. On finishing ireatment her psychological scores showed significant recovery. As an organisation we are able to offer bespoke traiima therapy to commiinities who woiild not have the financial means to access this support ihrougli an NHS pathivay. The Children's Service- 'Oaklear "Jtisl ivould like lo ihank yoiifor ihe suppori you have given to niy sons, R and S. S says he cali genuiuely laiigh in51ead offaking il. As (7 pareni I can notice a real difference in boih boys. They are boih a loi happier and really posilive. This is such afanlaslic service, aiid I can i thank you enough '1 wanted ¢0 fell yoii hoFv niiich we have valiiedyoiir inpiit,.. she defiiiitely seeins inore robiisl and less britile since sfarling sessions. She is happier in herself and cerlainly inore like her own characler. J amforeve grafefulfor your palience and kindness lo her" And I really want to highlight this wonderful piece of feedback, which really demonstrates the lasting impact of oiir work. It's from the parent of a young person:_ 'just wanfed io lef you know aboiil (daiighier) - she gol the fop a'ard Ivhere she worksfor betng ihe loveliest, approachable, tnosi helpfulperson in ihe Coinpany. We are Ihankfiil every day that wefoiiiidyou andyoii helped her ¢0 gei back on her paih andguve her ihe coiifidence lo enibrace life" Oakleaf continues to be as busy as ever, providing vital support for grieving young people and their families. As we can see from the above testilTJonials, the teain are making a marked difference in people s lives. Ivhich, as we can see, those young people are taking fonvard into the future.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2024 Our Oakleaf Manager, Lesley, has continued to develop relationships in the commiinity with both schools and other organisations. The team have been busy ivorking in schools across Liverpool and Sefton to provide mLich needed counselling/bereavement support to young people. The service has continued to work closely with Notre Dame School, supporting young people, who are slruggling with the loss of two peers in extremely tragic circumstaiices. They've a150 been working closely with Everton in the Community, SUPPOrting them with triaging of yoiing people so they can safely attend their group, dedicated to supporting young people affected by suicide. Back in October, the teain were also involved in Liverpool Early Help Week. This is a great iiiitiative, championing rnulti agency ivorking and 15 desigiied to explore challenges and seek solutions to soine of the challenges families and organisations, face. This year the theme of practice week was 'SiTreiigiheiiing ParliTerships - Working Together lo Supporl Faniilies. We knoiv al I too Nvell froin our own are of work, the importance of good commiLnication and making miilti-agency working more cohesive. This is just a small windoiv into the work of tlie children's service and its counsel lors. Although it's hard for al l of us to hear nf our children and young people going tlirou8h SLich difficulties. it's extremely hearten ing to hear of the fanlastic coiitribution Oakleaf makes to these young lives. The service really docs makc a difference and Lesley and her team deserve great credit for the vital Coiinselling and support they proN ide. I'd i I ke to offer m J thanki to ihe leam for Iheir l-antastic Cc)niribdi ion. ort Grou for Bereaved Parents Alihough we generally don't view bereavement in a hierarchical way, I don't think any'body. woiild dispute the notion that to lose a child is the most devastating loss anybody can face. Whether the death occurs through a terminal illness, sudden adiili death syndrome, suicide, murder or a road traffic collision, it literal ly Lreates chaos in a person's life and leaves bereaved parents with the feeling that they've lost a part of themselves. Life is changed forever and somehow the chaos must be navi8ated SD a person can continue life in a meaningful way. We're fortunate at Liverpool Bereavement Service to have a skilled professioiial, wlio can offer counselling to bereaved parents and throiigh her work and ihe deinand on our service she, Ivith another experienced ounsellor, has started to pilot a group for bereaved parents. The group began on Septcmber and runs fortnightly. So far we've delivered 13 sessions out of a planned 15. Clients are invited to join the group after they've had some face-to-face counselling. The idea came about because some of our clients were strug81in8 With ending their sessions and appeared to be anxious at the prospect of facing the future withoLIt support. Relationships are developing between the group members and on finisliin& they cali also have the option of forming more informal support amongst theinselves if they so wish. Soine of the members have already exchanged numbers with a view to continuing SLlPPOrt externally. Although they practice different models of therapy. Olir two experienced counsellors, who are running the groiip are dovetailing well and completnent each other well during the sessions. One will open and lead the group whilst the other observes the clients. This enables all clieiits to have inpllt, feel validated and heard aiid operate in a wholly safe environment.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2024 We've already had some fantastic feedback from our attendees.. "As u grotip we support each other, explain oiirfears and eniotions in a non-judgemepital ep7vironmenl, which is pnore supporlive aiid understanding ihan ourfriends andfainily can provide. We are all iriwelling along a road of massive grief and the counsellors have provided a nielaphopieal kandpail io slop ILS sliéinbliiig along ihis path. They do p701 offer platiltides. or meaningless sympaihy bul empathy and iipider31anding, helping lo navigate ihroi4gh a a sea ofdislress. . Ihe pain of losing a child never leaves you and to be able Éo talk aboiil yotirfeglings is probably ihe best medicip7efor Els. The help and encoiiragenienl we have receivedfvni ihe coiipisellors has been verypos ilive aiid IJ. apprecialed by everyone. "I ain a hgalili professional and liave recoiiiiiiep7ded ¢olking therapies/coiip7sellipig io ni(Ipzy JJi)iypatienls over ihe J'ears. I can say wholehearledl). Ihai LBS is ihe besl coiinselling service I h(nie conie aeross boih iii Iny career a17dpersonally as well... The kiiidness andpYofe3sioiialisnifroni both coiiiisellors and all ihe slaff is oti(standipig. l triily wish ihe LBS service coiild be replicated ihroughout the UK a5 il woiild be so miich help to others. J couldn I recommend ihis service any higher. It s a real Positii'e Ihat i¥e i'e been able to dei elop a successfiil child loss group ¥¥ iihin our se,ice and e re looking fOr'ard lo eonsiderino other possibiliiies for de.elOp1ng our supporl offer mol ing fonNard. Our dedicated child Iosa coun)ellor is a150 greatl) appreciated for her indii'idual ork. li here her dedication, compassion and skill is such an asset to Lii'erpool Bereavemeni Sern'ice: Thank yoii so inuchfor all J'o£ir help iii geiiiiig us 10 this poini. li certainly didn ifeel achiei'able lasi )ear.' You've helped us lo beconie a beirer partnership ap7d iackle some of our darkest times, 'There are not ep7011gh words lo exppess iny gralilude aiid ihanks to youfor lelling ine cry, moan, laiigh and cry agaip7 at my appointineiits Wlfh yoiifolloiving the devaslaliiig loss of my daughter... the work yoii aiid your colleaguets do l aiii sure has saved mai7yfrieiidships, marriaggs and giveii maiiy people solace and peace of mind. Il is invaliiable. 'ljiisl wanl lo say a hiige ihank youfor all your supporl over fhe pas1 couple of inonihs, Yoii have giveii nie sonie nliich-iieeded clarity and skills lo tackle myftittire ' nclusion The year reflects positive progress and success and an increase across all aspects of our work. The increase in costs of energy and travel costs paid to our volunteer counsellors has for the first time for a number of years caused a reduction in our reserves. The issue of funding ivill be a priority for us in the coming year. Last year's report concluded with a note of optimism which I feel confLdent in carrying forward in the coming year. We wish to thank the following people and organisations togetlier with the Tttany public aiid client donations:
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2024 National Lottery (Community Fund) NHS Cheshire and Merseyside ICB Alan Tune, who has supported our Children's service, Oakleaf. I have no hesitation repeating my acknowledgement of the amazing work of all OLir staff and counsellors undertake year on year, in enabling our service lo thrive. The level of care remains outstanding as reflected in the feedback included above. I thank my fellow Trustees in supporting my Chairtnanship once again this year. Doubtless the com ing year will present neiv challenges particularly if austerity continiies to cast a shadoiv across our communities. This said, I believe that Liverpool Bereaveinent Service will be equal to these challenges given the skills and commitment that our statT and counsellors have in abundance. Dal'e Anirobus (Chair)
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 IVtARCH 2024 EXECUTIVE COMMITTEE Members are elected by Annual General Meetings of the Liverpool Bereavement Service, with vacancies being filled, as required, by the Executive Committee in accordance wilh Liverpool Bereavement Service's Melnorandum and ArtiLles of Association. RESERVES POLICY We will aim to maintain reserves of si.¥ Inonths normal running costs to meet contingencies. THE TRLFSTEES The trustees w'ho served the charity during the period were as follows.. D Antrobus (chairperson) MPort A Coulthard P Stranack K Barloii W'oods PUBLIC BENEFIT The trustees confinn that they have referred to Charity Commissioii guidance on Public Benefit when reviewing aims and objectives and plans for the future. The trustees have and will continue to ensiire that charitsble expenditiire will be made to fiirther a charitable purpose to the PLiblic benefit.
LIVERPOOL BEREAVEMENT SERVICE TRUSI'EES ANNUAL REPORT (CONTJNUED) YEAR ENDED 31 MARCH 2024 TRUS'I'EES, RESPONSIBILITIES The Directors (Triistees) are responsible for preparing the Anniial Report and the financial statements in accordance ivith applicable law and regii lations. Charity law reqiiires tlie Directors lo prepare financial statemeiits for eacli financial year. Under that law the Directors have elected to prepare Ilie fiiianLial statements in accordaiice ivitli Uiiited Kingdom Geiierally Accepted Accoiintiiig Principles (United Kingdom Aceolllltiiig Staiidards aiid applicable law). The financial statemeiits are reqiiired to give a triie aiid fair view of tlie stale of affairs of the cliarity aiid of the financial activities of tlie charity for ihai period. I n preparing those fiiiancial stateinents, the Directors are reqiiired to Select SLlitable accoiiiiting pol icies and then apply them consisteiiily. Make jiidgeinents and estiinates ihal are reasoiiable and prLident. Prepare the financial statetnents on Ihe going concern basis unless it is iiiappropriate to presuine that the charity will continiie in business. The Direclors arc responsible for k'eeping proper aicoiiniing7 records h IL h disclose i¥ ith reasonable acciiraL) at ani time tlie finaiicial position of the Lharil!. aiid lo enable Ihem to ensiire Ihat the financial slateniei)ts compl), i¥'iili Ihe Conipanies Acl ?006. Tlie), are also responsible for safegLiard ing the assets of the cliaril), and hence for taking reasonable steps for the prei'entioii and detectioii of fraud and other irregularities. I, Floor Graiiite Biiilding 6 Stanley Street Liverpool LI 6AF Signed on behalf of the Iriislees Davc Aiitrobiis - Director Approvedbythetriisteeson................ 10
LIVERPOOL BEREAVEMENT SERVICE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCII 2024 I report on the accounts of the company for the year ended J l March 2024, which are set out on pages 12 to 19. Respective responsibilities of Iruslees and examiner As the charily's trLlStees of tlie Compaiiy (aiid also its directors for the purposes of company la¥v) are respoiisible for tlie preparation of tlie accounts in accordance iviih the requirements of the Companies Act ?006 ('the 2006Act'). Having salisfied Inyself that the accolints of the Compaiiy are not reqiiired to be aiid ited Linder Part 16 of the 2006 Alt and are el igible for iiidependeni e.Ki2minatioii, I report in respect of Illy exain inalioii of >'oiir cliarilj. S accoiints as carried OLIt uiider section 145 of the Charities Act 2011 ("tlie ?0 I l Act,). In carry'ing OLIt m>, exain inatioii I have fol loii'ed tlie Directions given by Ihe Charity Coinmissioii linder section 145(5) (b) of the 2011 Act. Inllependent examiner's statement I have com pleted e.xam ination. I coiifirin that no Inalters have come to my atteiltion in connection with the exam ination gii'ing me cause to beliei'e.. l . Accounting records li ere not kept in r¢ipeLt of Ihe Compan! as reqLiired bi ieciion J 86 of ihe 006 Act.. or 2. The accounts do not aLLord li lili Iho>L' records: or 3. The alcounts do riot ¢oii)pl! li ith tlie accoiiiiling reqiiiremenls of section 396 ot Ilie ?006 Act oiher Iliaii aiiy reqliireinent Ilial the accoiints give a triie aiid fair vieiv ivhich is not a Inalter Lonsidered as part of ali iiidependeiil e.Kainii)ation; or 4. Tlie acLoiinls liave iiot beeii prepared in accordance with the methods and principles of the Siateinent of Recominended Praclice for accoiinting and reporting by charities (appl icable to cliarilies prepariiig Ilieir accoLints iii accordance witli tl)e Finaiicial Reporting Standard appl icable in tlie UK aiid RepLiblic of Ireland (FRS 102)). I have no coiicerns ai)d liave coine across no other matters iii coiineclion with the exain iiiation to wliich atleiitioi) shoiild be draNvii in this report in order to enable a proper Linderstanding of the accouiitS to be reaclied. PaLII Blirns BSL Hons BFP FCA Ale.Kander Myersoii & Co Liiiiited Chartered Accountants Alexander House 61 Rodney Street Liverpool LI 9ER
LIVERPOOL BEREAVEMENT SERVICE STATEMENT OF FINANCIAL ACTtVlTIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2024 Restricted Unrestricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Note INCOMING RESOURCES Grants receivable Donations & Fundraising Other income 86,850 86,850 13.8?6 197.967 12,868 447 13,826 TOTAL INCOMING RESOliRCES 102835 211282 RESOURCES EXPENDED Consultancy and fundraisin Management and administralikjn 131999 131999 34.91) 34.91) TOTAL RESOLIICES EXPENDED 166.914 IS2687 Transfer of funds NET INCOMING/{OUTGOING) RESOURCES FOR THE PERIOD (45,149) (18,930) (64.079) 58,595 Balances broiighi fonvard 191487 262 119 203 524 Balances carried forward There were no acquisitions or discontinued activities diiring the year. Tlie charity has no recognised gains or losses other than as stated in the statement of financial activities. The notes on pages 14 to 19 form part of these financial slatements. 12
LIVERPOOL BEREAVEMENT SERVICE BALANCF, SHEET 31 MARCH 2024 2024 2023 Note FIXED ASSETS Tangible assets 1,144 2,389 CURRF.NT ASSETS Cas11 ai baiik aiid iii liaiid Debtors 225,828 257.462 232 056 261890 CLTRRENT LIABILI"fiES Cred iiors I'ET CL'RRF.JT ASSEI'S TOI'AL ASSETS 196,896 198040 259 730 262 119 L:nreslriiied Deiiinated Ilestricted 13:, 35.000 156,487 35.000 .198,Q4Q 262,119. Tlie coiii paiiy is eiitiiled to exein ption froin alidit iiiider Sectioii 477 of the Compan les Act 2006 for the year elided 31 March 20?4. Tlie Ineinbers l)ave iiot reqiiired the Loinpaiiy to obtain an aiidit of Ihe financial statements for the year elided 31 Marcli 2024 in accordaiice witli Section 476 of the Coinpanies Act 2006. Tlie financial stateinents have been prepared in accordance ivith Ilie special provisions applicable to charitable coinpanies siibject to the smal I coinpanies, regime. The directors acknowledge their responsibil ities for: (a) eT15Liriiig that tlie coinpany keeps aceoLinling records wliich comply witli Sections 386 and 387 of the Coinpanies Act 2006 aiid (b) prepariiig fiiiancial stateineiits whicli give a true and fair vieiv of tlie state of affairs of tlie comp<2ny as at the end of ¢a¢li fiiiancial year and of its SLirpliis/deficit for each finaiicial year in accordance ivith the reqiiirements of Sectioiis 394 and 395 and which otherivise Comply ivitli the reqiiirements of tlie Coinpanies Act 2006 relating to financial stateinents, so far as appliLable to tlie coinpaiiy. The financial stateiiienls on pages 12 to 19 were approved by the Board of Triistees and signed on their behalf by.. Dave Antrobiis - Director Date.. 2O2f The notes on pages 14 to 19 form part of these financial statements.
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 I. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements have been prepared in accordance with Accoiinting and Reporting by Charities.. Staternent of Recommended PraLtice applicable to charitics preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repiiblic of Ireland (FRS 102) (effective l January 2015)- (Charities SORP (FRS102)}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Coinpanies Act 2006. Depreeiatlon Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful econoTn ic l ife of that asset as follows.. Office Equipment - 250/0 Cost ID¢orning Resources In¥ome is recognised iii full on the Siaiement of Financial A¥11.1t1¢> in the J'ear in i¥hich ihe chariN hai entitlement to the income. I ncoming resoiirces are deferred 14 hen they have been received in adi,'ance of the sern'ice period. Expenditure Expenditure is accouiited for on an accrual basis. FndS Unrestricted funds are funds which are not designated for a partiCLilar purpose. Restricted funds are set out in Note 8 to the accoiinlS. These are funds restricted for a specific purpose. Pen8ion contributions Pension contriblilions are char8ed to the SOFA for the period in which they relate to. Presentation currency The presentation currency of tELe financial statements is the Pound Sterl ing (£)- 14
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 2. GRANTS RECEIVABLE Restricted 2024 Unrestricted 2024 TolAI 2024 Total 2023 Steve Morgan Foundation Children In Need Leamington Community College National Lottery Notre Dame Catholic College NHS Cheshire & Merseyside ICB Merseyside Police Federation St James Methodist Chiirch LCVS Community Mental Health 11,035 45,052 600 114,750 1.000 10,350 76.500 76,500 10,350 10,3iO 180 15,000 3. TOTAL RESOURCES EXPENDED Restricted 2024 Unrestricted 2024 Tolal Funds 2024 Total Funds 2023 Consultancy and Fundraising Mana ement Staff Costs 100,579 100,579 92.836 Other Costs Note.. Independent Examiner Fees 2023: £2,160.
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 4. PARTICULARS OF EMPLOYEES: The average number of staifetnployed by the charity during the financial year amounted to.. 2024 2023 Professional stafy Adminislralive staff There i¥ere no employees who are deemed to be high paid staff. No trustees received remuneration diiring the year. During the year Trustees ivere reimbursed for expenses totalling £87 inclirred on behalf of the charity (2023.. £37). Salaries and National Insurance 2024: £99,335, 2023,. £91.802 Pension Costs 2024.. £1,243.. 2023 £1,034 S. TANGIBLE FIXED ASSETS Cost #i l April 2023 Additions At 31 Ilarch 2024 670 Deprecialion at l April 2023 Charge for ihe period At 31 March 2024 l O,)60 NET BOOK VALUE Al 31 March 2024 At 31 March 2023 6. DEBTORS 2024 Prepayments 7. CREDITORS 2024 2023 Accruals Deferred Income - A Tune 2,160 2,160 16
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 8. FUNDS Unre5trieted blf Movement Total c/f Unrestricted Designated 156,487 (18,930) 137,557 The Designated fund is unrestricted fiinds set aside to cover ihe rent, service charges and dilapidation costs to the end of the lease. RESTRICTED FUNDS Balance at 114123 Income Expenditure Transfer to Balance Unrestricted xt 31/3124 Sieve Morgaii Foundation Leamington Comn)unity' College otre Dame Catholic College 'ational Lottet NI IS Cheshire & Merseyside ICB St James Metliodist ChLirch Merseyside Police Federation Oakleaf Children's Service 600 1,000 44,606 6,590 180 15,417 600 1.000 76.500 10,3>0 95,484 16.940 180 15,417
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 A TUNE- OAKLEAF This flinding was granted of £33.000 to SLlPPOrt a children's bereavement COLinsellor/support worker for 2024125. I.C.VS Communit Mental heallh 'I'his was for tlie Children's Service and baby loss service. NATIONAL LOTTERY Thi5 Ivas towards salaries and counsellor's support. NHS Cheshire & Merse side ICB 'I'his il'as towards coui)sellor' s support of school ch ildren. DONATION AND FUNDIiAISING This funding was raised to supporl the services. 'ET ASSETS Reslricled I'.nrestricted Total Tangible Assets Ciirrent Assets Ciirrent Liabilities 1,144 206,573 25,483 232,056 10. SUPPORT COSTS Included in management and administration costs are support costs totalling £14.174 for the year. (2023.. £9,849) 11. PENSION COSTS Pension contribiitions during the year totalled £1.243 (2023: £1 ,034) £ nil was outstanding at the year end. 12. RELATED PARTY TRANSACTIOIYS There have been no related party transactions in the year which reqiiire disclosure. 18
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 13. OPERATING LEASE COMMITMENT Minimum lease payments under non-cancellable operating leases fall due as follows.. 2024 2023 Betweeii one and five years 19
LIVERPOOL BEREAVEMENT SERVICE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 2024 2023 tNCOME Steve Morgan Foundation Children In Need Leamington Community College National Lottery Funding NHS Cheshire & Merseyside ICB Notre Daine Catholic College Siiiidry Grants LCVS Commlinity Imental Health Unrestricted Grants Donations and fundraising Course fees and training Gift Aid Bank Interest TOTAL INCOME 11,035 45,052 600 I l4,750 10,350 1,000 180 15,000 76,500 10,350 13,826 12.868 447 FL")DRAISING & PLBLICIT Consultancv and fundraisin£ Iw1A'AGKmENT & ADIMifiISTII4TION Salaries, National Insiirance & pensions Consultants Rent, rates, H&L & service charges Stationery & postage Bank Charges Telephone Training and supervision Travel & subsistence Insurance Accountancy Charge Subscriplions Sundry Expenses Computer website costs Professional Fees Repairs and Renewals Depreciaiion 100,579 20,860 21,185 1,541 139 1,993 6,230 7,334 883 2,160 283 945 92,836 21,995 21,624 1,284 133 1,685 2.240 4,187 883 2,533 275 816 248 619 446 166.914 l66 914 152687 TOTAL EXPENDITURE TOTAL (DEFICIT}ISURPLUS 20