LIVERPOOL BEREAVEMENT SERVICE Com an Limited b Guarantee UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CompaDy Number 07087941 Charity Number 1134426 •AECHIYZD' 0411012025 COMPANIES HOUSE A11
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LIVERPOOL BEREAVEMENT SERVICE UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 CONTENTS PAGE Members of the board and professional advisers Trustees annual report Independent report to the trustees Statement of financial activities 10 Balance Sheet 11 Notes to the financial statements 12-17 win es do not form art of the financial statemen Detailed income and expenditure account 18
LIVERPOOL BEREAVEMENT SERVICE MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS The board of trustees D Antrobus (chairperson) A Coulthard (resigned 111712024) M Port (resigned 111712024) P Stranack K Barlow N Woods (resigned 281412025) R Stafford (appointed 191712024) (resigned 411012024) l Moss (appointed 191712024) S Potts (appointed 191712024) (resigned 411012024) Registered ofifice 151 Floor Granite Building 6 Stanley Street Liverpool LI 6AF Independent Examiners Alexander Myerson & Co Limited Chartered Accountants Alexander House 61 Rodney Street Liverpool LI 9ER Bankers Lloyds Bank PIC 88-94 Church Street Liverpool LI 3AY
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2025 The trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 31 March 2025. ll¥lTRODUCTION Liverpool Bereavement Servi¢¢ is a r¢gist¢red charity with the Charities Commission, number 1134426. LEGAL STATUS We are a company limited by guarantee, number 07087941 (registered in England and Wales) OBJECTIVES OF LIVERPOOL BEREAVEMENT sERCE The main aims and objectives of the charity are as follows: . l. To offer one to one counselling and group support to bereaved people ID Liverpool and Adjolnlng boroughs. 2. To Advance the specific education of interested people and to promote the education of the beneficiaries in the understanding of bereavement. ORGANISATION On the 31" March 2010 all assets and liabillties of Liverpool Bereavement Service were transferred to the limited company Liverpool Bereavement Service, which is limited by guarantee. The company was formed on 2611112009 and ¢ommeneed its activities on 11412010. INVESTMENT POWERS AND RESTRICTIONS In accordance with the Memorandum and Articles of Association, the Executive Committee has the power to invest monies in investments, securities, 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. As we reflect on another year of service at Liverpool Bereavement Service (LBS). it is with immense pride that we present our Trustee Annual Report for the year ending 31 st March 2025. This report documents not only the growth and development of our core services but also the increasing demand and complexity of the support we offer.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES AIINUAL REPORT YEAR ENDED 31 MARCH 2025 The context in which we operate continues to be deeply impacted by national and global challenges. The UK continues to feel the effects of the cost-of-living crisis, reductions in NHS and local support services. and increasing mental health struggles, especially among young people and underserved communities. Within this climate. bereavement support remains an essential and life-saving service. Despite these challenges. LBS has continued to expand our provision, increase our reach, and maintain our commitment to accessible, high-quality SUPPOrt for all who need us. Our dedicated staff, counsellors, and volunteers are the heartbeat of our service. We are deeply gratefvl for their compassion, professionalism, and resilience. National Context and Poliey Developments In our 2023-24 report, we highlighted the landmark UK Commission on Bereavement report 'Sereavemen¢ is Everyone s Business" which outlined eight key areas for systemic change in how ber¢avem¢nt is supported across the UK. As of March 2025, there has still been no fornial government response to the Commission's recommendations. This continued silence highlights the ongoing absence of a national bereavement strategy-despite growing evidence of increasing n¢¢d across communities. Recent data from the Resolution Foundation (2024) shows that 340/0 of young people aged 18-24 are reporting symptoms of anxiety or depression, with grief often compounding these issues. Universities and GP services are under increased pressure, with bereaved students often falling through the cracks of generalist mental health provision. In the absen¢¢ of national structural reforni, services like Liverpool Bereavement Service remain critical in bridging the gap, offering specialist, trauma-infornied, and free bereavement support to those most at risk. Service Overview We are proud to report that in 2024125: We supported approximately 800 clients directly, with over 1,000 clients currently registered on our system. We have over 60 volunteer counsellors. with 45 actively delivering sessions. We welcomed new student counsellors, many of whom chose to remain with LBS post-qualification. We expanded our therapeutic offering to include Cognitive Behavioural Therapy (CBT) and Eye Movement Desensitisation and Reprocessing (EMDR) therapies. Our Oakleaf Children & Young People's Service now supports clients aged 4-25. We strengthened our referral pathways and increased referrals from NHS services, GPS, social workers, and local organisations. Our waiting time for adult counselling services is currently 8-12 weeks, reflecting the high level of demand.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2025 Key Developments Increased Referral Demand: We experienced a sharp rise in referrals due to Closures of regional services leaving up to 800 bereaved individuals without support. Support for Neurodivergent Clients: We have seen a rise in clients with recent diagnoses of ADHD, Autism, and other neurodiverse presentations. Expanded Youth Provision: Following an increase in university student referrals. Oakleaf has extended its services to 25-year-olds to bridge gaps in mental health and bereavement care, Specialist Training: Our volunt¢¢r counsellors undertook specialist CPD on Infant Loss, supported by The Infant Loss Foundation. Soutbport Trngedy Response: Following the tragic mass stabbing in Southport (July 2024), LBS worked closely with Mers¢yside Police and local schools to provide trauma-informed support to students and staff through our Oakleaf team. Case Study - Adult Services Bereavement & Neurodiversity: One of our adult clients a man in his 40s-eame to LBS following the loss of his father. Recently diagnosed with Autism and ADHD, he struggled with emotional regulation and felt isolated. Through consistent support with one of our volunteer counsellors trained in both bereavement and neurodiversity, the client dev¢loped emotional tools to process his grief and reconnect with family members. "Withoui ihis space, I don 't think I'd hLYve survived the pasifew months, I was heard in a way ltre never been heard before. ' CAse Study- Oakleaf Children and Young People's Service Southport Mass Stabbing Response: After the devastating attack in Southport, Merseyside Police reached out to LBS to ask what support could be put in place. Oakleaf counsellors immediately began working with two local schools every Friday> delivering group sessions to traumatised children and staff. We also offered I: I counselling where needed and have remained in close Contact with school staff. "Oakleafhelped begin lofind ourfeel again during an incredibly difficult lime. Their calm presence made a real difference, and we 're gratefyl ¢0 have had that support inplacefor boih ihe children and staff. ' Case Study- Baby and Cbild Loss Services Parental Grief & Connection.. A couple came to us following the loss of their baby shortly after birth. With no local gri¢f-sp¢cialist support and long NHS wait times, they were referred by their GP. Over the course of their sessions, they processed their grief and, with help from their counsellor. found ways to re-engage with life while honouring their loss. "You helped us survive ¢he darkest days. Your service held w logether, We can lalk again. We can live again. '
LtVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2025 Client Feedback and Quotes Adult Service: "My counsellor helped me niakepeace with something I never thoug I could live witk" "Every Jes'siori gave nie sfr'epigth. Ifeli seen and safe., Oakleaf: "J used iofeel like no one understood me. Now Iknow Ikn not alone." "Afier Oakleaf I m more confident andJ don ? hide myfeelings anymore." Baby and Child Loss; "You gave us a space to grieve tknt we didn't even know we needed. ' "There are no wordsfor what this meanl to us. Just thankyou." Fundraising & Community Support W¢ ar¢ proud to have received generous support from: Fonner clients running personal fundraising campaigns Community members participating in the Liverpool Santa Dash Local businesses choosing LBS as their charity partner "I'll neverforget what LBS didfor me, Runningfor you is the least I can do." This year's increas¢ in donations has helped us to fund training, r¢sour¢¢s, and ongoing volunteer SUPPOrt, including covering travel and supervision expenses-which ensures we continue to deliver high-quality care across all services. Awards & Recognition In February 2025, our Service Manager, Sue Johnston. was nominated for the 'Volunleering and Leadership Community Impac¢ Award. by the Liverpool Biennial Community Awards hosted by Liverpool-based charity Be Free Campaign. This recognition helped raise our visibility within the local community and increased awareness of our services across the Liverpool region. Challenges & LookSng Ahead While we celebrate the expansion of our services, challenges remain. Reductions in local mental health services and the closure of bereavement services in nearby areas have increased pressure on our organisation. Demand continues to outpace capacity. Looking ahead, we are working to: Develop space for Integrated Therapeutic Support Increase our EMDR and LB'I. provision Further expand Oakleaf s 18-25 age group capacity Provide accessible, high-quality SUPPOrt to clients with neurodiverse needs We remain committed to timely, inclusive, and effective bereavement care.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2025 Acknowledgements We wish to thank the following organisations and individuals: National Lottery Community Fund Alan & Tamara Tune, for their continued support of Oakleaf Liverpool Women's Hospital. Liverpool Cares Centre, NHS Talking Therapies, The Brain Charity, Stroke Association, and other refeTTeTS All our donors, fundraisers. and supporters across Merseyside and beyond Finally, our deepest thanks go to our counsellors, staff, students, and volunteers. The work you do changes lives. On behalf of the Board of Trustees, Dave Antrobu4 Chair of Trustees Liverpool Bereavement Service
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2025 EXECUTIVE cOMtTTEE Members are elected by Annual General Meetings of the Liverpool Bereavement Service, with vacancies being filled, as required, by the Executive Committee in accordance with Liverpool Bereavement Service's Memorandum and Articles of Association. RESERVES POLICY We will aim to maintain reserves of six months nornial running costs to meet contingencies. THE TRUSTEES The trustees who served the charity during the period were as follows: D Antrobus (chairperson) MPort A Coulthard P Stranack K Barlow N Woods R Stafford l Moss S Potts PUBLIC BENEFIT The trustees confirni that they have referred to Charity Commission guidance on Public Benefit when reviewing aims and objectives and plans for the fvture. The trustees have and will continue to ensure that charitable expenditure will be made to further a charitable purpose to the public benefit.
LIVERPOOL BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT YEAR ENDED 31 IWICH 2025 TRUSTEES? RESPONSIBILITIES The Directors (Trustees) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the Directors to prepare financial statements for each flnancial year. Under that law the Directors have elected to prepare the financial ststements in accordance with United Kingdom Generally Accepted Accounting Principles (United Kingdom Accounting Standards and applicable law). The financial statements are.required to give a true and fair view of the state of affairs of the charity and of the financial activities of the charity for that period. In preparing those financial statements, the Directors are required to Select suitable accounting policies and then apply them consistently. Make judgements and ¢5timates that are reasonable and prudent. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. I sl Floor Granite Building 6 Stanley Street Liverpool LI 6AF Signed on behalf of the trustees Dave Antrobus- Director Approved by the trustees on..
LIVERPOOL BEREAVEMEIYT SERVICE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES li YEAR ENDED 31 MARCH 2025 I report on the accounts of the company for the year ended 31 March 202S, which are set out on pages l O to 17. Respective responsibilities of trustees and examiner As the charity's trustees of the Company (and also its directors for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006Act'). Having satisfied myself ihat the accounts of the Company are not required to be audited under Part 16 of th¢ 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as caffied out under section 145 of the Charities Act 2011 ('the 2011 Act.). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent examiner's statement I have completed examination. l confirm that no matters have come to my attention in connection with the examination giving me cause to believe: l. Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act.. or 2. The accounts do not accord with those records. or 3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any r¢quirement that the accounts give a tru¢ and fair view which is not a matter considered as part of an independent examination, or 4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK.and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Paul Burns Bsc Hons BFP FCA Alexander Myerson & Co Limited Chartered Accountants Alexander House 61 Rodney Street Liverpool LI 9ER Date.......
LIVERPOOL BEREAvEINT SERVICE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDll¥G INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025 Restricted Unrestricted Funds Funds 2025 2025 Total FuDds 2025 Total Funds 2024 Note llYCOMLYG RESOURCES li Grants receivable Donations & Fundraising Other income 71,250 500 31,056 71,750 31,056 86.850 13,826 TOTAL INCOMING li RESOURCES 557 104 807 RESOI)RCES EXPENDED Consultancy and fundraising Management and administration TOTAL RESOURCES EXPENDED 167454 166914 72 Transfer of funds NET tNCOMINGI(OUTGOING) RESOURCES FOR THE PERIOD (25,483) (37,164) (62,647) (64,079> Balances brought forward Balances carried forward There were no acquisitions or discontinued activities during the year. The charity has no recognised gains or losses other than as stated in the statement of financial activities. The notes on pages 11 to 17 form part of these finaneial statements. 10
LIVERPOOL BEREAVEMEIYT SERVICE BALANCE s}ET 31 MARCH 2025 2025 2024 Note FLKED ASSETS Tangible assets 834 1.144 CURRE[ ASSETS Cash at bank and in hand Debtors 130,624 225,828 136900 CURRENT L]LITIEs Creditors 341 160 NET CURRENT ASSETS TOTAL ASSETS FUNDS Unrestrict¢d Designated Restricted 100.393 35,000 137.557 35,000 The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of the financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The financial statements have been prepared in accordance with the special provisions applicable to charitable Companies subject to the small companies, regime. The directors acknowledge their responsibilities for: (a) ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplusldeficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial.statements. so far as applicable to the company. The financial statements on pages 10 to 17 were approved by the Board of Trustees and signed on their behalf by,. Dave Antrobus - Director Dat 14 The notes on pages 12 to 17 form part of these finaneial statement$.
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 I. ACCOUNTll¥lG POLICIES Basis of preparing the financial statements The financial statements have been prepared in accordance with Accounting and Reporting by Charities., Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic 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 Companies Act 2006. Depreciation Depreciation is calculated so as to write off the cost of an asseL less its estimated residual value, over the useful economic life of that asset as follows: Office Equipment- 25 % cost Incoming Resources Income is recognised in full on the Statement of Financial Activities in the year in which the charity has entitlement to the income. Incoming resources are deferr¢d when they have been received in advance of the service period. Expendlture Expenditure is accounted for on an accrual basis. Funds Unrestricted funds are funds which are not designated for a particular purpos¢. Restricted funds are set out in Note 8 to the accounts. These are funds restricted for a specific purpose. Pension Contributions Pension contributions ar¢ charged to the SOFA for the p¢rAod in which they Telat¢ to. Presentation currency The presentation eurrency of the financial statements is the Pound Sterling (£). 12
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 IktARCH 2025 2. GRANTS RECEIVABLE Restricted Unrestricted 2025 2025 Total 2025 Total 2024 Alan & Tamra Tune - Uakleaf Children In Need Leamington Community College National Lottery Notre Dame Catholic College NHS Cheshire & Merseyside ICB Merseyside Police Federation St James Methodist Church LCVS Community Mental Health 33,000 33,000 38,250 38,250 76.500 10,350 3. TOTAL RESOURCES EXPENDED Restricted 2025 Unrestricted 2025 Total Funds 2025 Total Funds 2024 Consultancy and Fundraising Mana emen Staff Costs 96,733 1,574 98,307 100,579 Other Costs 147 Note: Independent Examiner Fees 2025: £2.400. 13
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR EIYDED 31 MARCH 2025 4. PARTICULARS OF ETrLPLOYEES: The average number of staff employed by the charity during the financial year amounted to: 2025 No 2024 Professional staff Administrative staff There were no employees who are deemed to be high paid staff. No trustees received remuneration during the year. During the year Trustees were reimbursed for expenses totalling £114 incurred on behalf of the charity (2024: £87). Salaries and National Insurance 2025: £97,064 2024: £99,335 Pension Costs 2025: £1,243: 2024 £1,243 5. TANGIBLE FIXED ASSETS Cost at l April 2024 Additions At 31 Marcb 2025 13,619 Depreciation at l April 2024 Charge for the period At 31 March 2025 12,475 764 NET BOOK VALUE At 31 March 2025 At 31 March 2024 6. DEBTORS Prepayments 7. CREDITORS 2025 2024 Accruals Deferred Income - A & T Tune 2,341 2,160 14
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINAIYCIAL sTATEME[s YEAR ENDED 31 MARCH 2025 8. FUNDS Unrestricted blf Movement Total clf Unrestricted Designated 137.557 000 (37,164) 100,393 The Designated fund is unrestricted funds set aside to cover the rent. service charges and dilapidation costs to the end of the lease. RESTRICTED FUNDS Balance "Income at 114124 Expenditure Transfer to BalAnce Unrestricted at 3113125 A & T Tune - Oakleaf National Lottery Oakleaf Children's Service 33,000 38,250 33,000 63,734 25,484 15
LIVERPOOL BEREAVEMENT SERVICE IYOTES TO TKE FJF4ANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 ALAN & TAMARA TUNE. OAKLEAF This funding was granted of £33.000 to support a children's bereavement counsellor/support worker NATIONAL LOTTERY This was towards salaries and counsellor's support. DONATIONS AND FUNDRAISING This fundin8 was raised to support the services. NET ASSETS Restricted Unrestricted Total Tangible Assets Current Assets Current Liabilities 834 136,900 834 136,900 10. SUPPORT COSTS Included in management and administration costs are support costs totalling £1 0,939 for the year. {2024: £14,174) 11. PENSION COSTS Pension contributions during the year totalled £1,243 (2024: £1.243} £61 was outstanding at the year end. 12. RELATED PARTY TRANSACTIONS There have been no related party transactions in the year which require disclosure. 16
LIVERPOOL BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMEI¥4TS YEAR ENDED 31 MARCH 2025 13. OPERATING LEASE COMMITMENT Minimum lease payments under non-cancellable operating leases fall due as follows: 2025 2024 Belwe¢n one and fjve years 17
LIVERPOOL BEREAVEMENT SERVICE DETAILED STATEMENT OF FllYANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2025 2024 YC0£ A&TTune Everton in the Community K J Services National Lottery Funding NHS Cheshire & Merseyside ICB Notre Dame Catholic College Sundry Grants LCVS Community Mental Health Unrestricted Grants Donations and fundraising Course fees and training Gift Aid Bank Interest TOTAL llycoME 33.000 300 200 38,250 76,500 10,350 31,056 13,826 FUNDRAISING & PUBLICITY Consultancy and fundraising mANAGE1V NT & ADMtNISTRATION Salaries. National Insurance & pensions Consultants Rent, rates, H&L & service charges Stationery & postage Bank Charges Telephone Training and supervision Travel & subsistence Insurance Accountancy Charge Subscriptions Sundry Expenses Computer software Professional Fees Repairs and Renewals Depreciation 98,307 23,350 26,395 1,458 155 1,577 3,403 5,772 883 2,400 293 555 215 227 1,700 100,579 20,860 21,185 1,541 139 1,993 6,230 7,334 883 2,160 283 945 248 619 167 454 166 914 TOTAL EXPENDITURE TOTAL IDEFICIT)ISURPLUS 18