SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Unaudited
Trustees' Report and Financial Statements
For the year ended 31 August 2024
Registered number: 07246017 Charity number: 1136331
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SLIDE AWAY A company limited by guarantee Year ended 31[st] August 2024
Contents
Report of the trustees
| Administrative details | 3 |
|---|---|
| Objectives and activities | 4 |
| Public benefit | 5 |
| Governance | 5 |
| Structure and management | 5 |
| Selection, appointment, and removal of trustees | 5 |
| Achievements and performance | 6 |
| Financial review | 11 |
| Reserves policy | 11 |
| Plans for future periods | 11 |
| Statement of trustees' responsibilities | 12 |
| Financial report | |
| Independent Examiner’s report on the Financial Statements | 13 |
| Statement of Financial Activities | 14 |
| Balance Sheet | 15 |
| Notes to the Financial Statements | 16 |
Financial report
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity, Slide Away, for the year ended 31[st] August 2024. The trustees confirm that the annual report and financial statements comply with the current statutory requirements and the requirements of the company’s governing document and have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 SORP).
Administrative details
Company registered number 07246017 Charity registered number 1136331 Registered office 2 The Clock Tower Brushford Dulverton Somerset TA22 9AF Independent Examiner Keeley Walker ACCA (2355708) Trustees and directors D Ross from 03/03/21 L Forbes from 06/04/21 K Green from 31/08/21 I Gibbons from 19/05/23 Website www.slideaway.org
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
The trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31[st] August 2024.
Slide Away was founded by the Ross family in memory of their son, Daniel. Following inspiration and encouragement from other regional charities, Slide Away was set up in 2005 as a charity in its own right and it quickly grew to impact several towns in the West Kent area.
Having seen the charity's coverage grow, the trustees started to reappraise its position, and in 2008 undertook a period of development which involved taking on new trustees and adopting a new, more disciplined, approach which reflected the evolving and widening nature of the charity's involvement in the specialised sector in which it operates. This process involved the incorporation of the existing unincorporated charity in 2010. The company was established under a Memorandum of Association dated 20 April 2010, which established the objects and powers of the charitable company which is governed under its Articles of Association.
The charity is a company limited by guarantee with no share capital (registration no. 07246017) and a registered charity (registration no. 1136331). In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The charity’s Memorandum and Articles of Association is the primary governing document of the charity.
Objectives and activities
The objects of the charity are to relieve the mental, physical, and emotional distress of children and young people who are suffering from bereavement or loss, by the provision of support and counselling services and by providing their families with advice, information and training in the issues surrounding child bereavement.
The charity seeks to fulfil these objectives through the provision of bereavement support to children following the death of a family member or friend, or to children who are living with a family member with a terminal illness. Advice, guidance and support are available to parents to help them understand the grief reactions of their child according to their developmental age. The individual needs of all children referred to the charity are assessed to identify, with the family, the most appropriate intervention. Support includes individual sessions and attendance at either a ‘Memory Day’ or ‘Workshop’ to meet with other children who are in a similar situation. ‘Activity Days’ are offered to support families at difficult times of the year: Mother’s Day, Father’s Day and Advent. The charity’s therapeutic interventions work to the Outcomes Framework of the Childhood Bereavement Network. The charity works closely with schools, where a member of staff is identified to take responsibility for referrals and liaise with the family and the charity. This member of school staff receives Slide Away training to support them in their ongoing care for the child and their family.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
Public benefit
The charity’s trustees have complied with their duties under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Governance
Structure and management
The main board of trustees directs the charity's focus and strategy. The main board meets six times a year, but its members are also in constant communication with each other, and the charity’s management, communicating as a group and as individuals through emails and ad hoc meetings when necessary or useful.
The charity employs an Operations Manager and a Clinical Services Manager who together are responsible for the day to day running of the charity. They remain in close contact with each of the trustees.
The directors consider the board of directors, who are the charity’s trustees, the Operations Manager, and the Clinical Services Manager as the key management personnel of the charity in charge of directing and controlling, running, and operating the charity on a day-to-day basis. All the trustees give their time freely and no trustee received remuneration in the year. Staff pay is reviewed annually by the trustees and is benchmarked against pay levels in other local charities of a similar size.
The trustees are responsible for putting in place practices and methods that ensure the governance of the charity is maintained at a high standard. To this end, all the policies are periodically reviewed, and the trustees consider and debate organisational risks at each trustee meeting. The trustees also complete a Skills Audit periodically, to recognise relative strengths and weaknesses in the composition of the trustee board and identify where any skills gaps exist.
Selection, appointment, and removal of trustees
When an appointment is considered (on the resignation of a trustee, in response to a perceived lack of skills in a particular area, or where the appointment would be of benefit to the charity) the trustee board consider recruitment from the network of child bereavement specialists and the community as a whole. If necessary, trustees will open the process to the wider community depending on the nature of the vacancy, placement, or replacement.
On appointment, all new trustees receive a full induction to the organisation. They are provided with relevant documentation and background information and are then subject to an initiation process that ensures that they understand the charity's operations and objectives. All trustees are required to complete safeguarding, GDPR and IT training. The trustees are aware of the need for ongoing and relevant self-education and actively monitor their own knowledge bases.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
Achievements and performance
Preparing the trustees’ report at the end of the academic year 2023-2024 is a good time to reflect on Slide Away’s achievements since last September. The start of 2023 felt stable with Katherine Jary and Laura Thompson continuing in their respective roles of Operations Manager and Clinical Services Manager, with Penny Harris continuing as Senior Bereavement Practitioner and Bonny Sullivan starting her in-house training as a Bereavement Practitioner in Training. Together with our Charity Administrator Rachel Barnsby, this small team, along with the hours worked by our small but important team of sessional staff, equates to just 2.2 FTE staff.
‘You all helped all of my children in a different way. You helped me, you brought a light to the end of the tunnel.’ (parent)
For the period of this report, the financial year ending 31st August 2024, we saw an increase of 20% in the number of referrals received (29% for the year prior). We continue to take our referrals from our School Bereavement Contacts (SBCs), an identified member of staff in each of our 279 strong network of schools, a network which has extended this year from its stronghold in the west of Kent to include schools in the north, south and east of the county. The children and young people referred to us may be anticipating the death of a close family member or have been bereaved of a family member or friend, but each child’s needs and family circumstances make each child’s grief journey a unique one. Every referral is triaged and assessed by the clinical team before the child is offered support.
‘Everybody is really kind and going through the same situation as I am.’ (young person)
Our clinical team, supported by our skilled sessional staff and volunteers have provided 11 Workshops, for young children, children with SEND and children experiencing the most complex bereavements, and 3, less intense, Memory Days for the remainder. We have also offered sessions to help families cope with difficult times of the year - Mother’s Day, Father’s Day and Advent. To ensure that very young children and children with SEND are able to access our Workshops, the activities are adapted to meet their unique needs, and all these children are accompanied by a parent or carer. For some children being educated in special provision, attending a group session in a venue unfamiliar to them may be difficult. In these cases, our clinical team has worked with them and their School Bereavement Contact on the school premises. Our support is always available to schools when there has been a death in the school community.
‘He has told us that he is missing his brother for the first time, this is a big step forward.’ (parent)
Throughout the year our staff and trustees have regularly reviewed the delivery of our service to ensure that we can continue to meet the demands on our small team from growing referral numbers and increasing complexity of need. As a result, more children are now being offered a Workshop place, regardless of their relationship to the deceased, with a parent or carer invited to attend the related parent session.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
Achievements and performance (continued)
‘Knowing people have been in similar situations. We’ve all got our own stories, but we all link up.’ (young person)
School Bereavement Contacts are unique to Slide Away. Their role is not only vital to the efficiency and management of our service, but it also provides support within the school community for bereaved children and their families. During the 2023-2024 academic year 146 School Bereavement Contacts received our Tool Kit training, and 91 completed one or both of our British Psychological Society approved courses, ‘Children’s Grief’ and ‘Supporting Children with Anticipatory Grief’, which we were able to offer with a grant from the Cobtree Trust. Funding from the Cobtree Trust will enable us to offer further training in the 2024-2025 academic year.
‘Since the workshop she is much happier now, more confident at making friends.’ (parent)
At Slide Away we recognise and value the importance of networking with other agencies and organisations, to share best practise, to learn, and to form partnerships that might benefit the children referred to us. As a result, our team has had a presence in events both locally and nationally. These events have included:
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South East Children and Young People Bereavement Support Network
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Child Bereavement Network: ‘Evaluating child bereavement services’
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Kent and Medway Suicide Prevention Network Conference
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Positive Wellbeing and Mental Health for Children and Young People in Medway
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Introduction to Refer Kent
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Kent and Medway VCSE Leaders Conference
‘It has given her a valuable perspective seeing other people’s bereavements.’ (Parent)
Children attending our Workshops also participated in Children’s Grief Awareness Week (16th-22nd November), designing and creating shapes to illustrate the things they have found supportive in their grief journey. These shapes are submitted and then linked with those prepared by other bereaved children throughout the UK to create the wonderful collage design shown here.
‘I like all the fun activities we do. Everyone is really kind and going through the same situation as I am.’ (child)
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
Achievements and performance (continued)
As a result of our attendance at one of these events, we became aware of Project Eileen, a Brighton based charity that has produced multimedia resources to aid the delivery of grief education in secondary schools. Subsequent meetings with members of the Project Eileen team confirmed what we had hoped for, that their materials were something Slide Away would want to be associated with. Our partnership with Project Eileen has now been acknowledged by the Bedgebury Foundation who, through their Seeding Programme, have committed to provide us with a grant to enable us to deliver a pilot programme of Project Eileen resources in three Kent secondary schools in 2024-2025. The team is planning to deliver the pilot early in 2025.
‘I liked reflecting on things.’ (young person)
The positive feedback we have received from the inclusion of Forest School inspired activities into our group sessions, and our awareness of the benefits on mental health for children engaging in outdoor activities, have led us to meet with the CEO and Operations Manager of Calvert Exmoor, an outdoor activity centre and charity. As a result of this meeting, Calvert Exmoor has successfully bid for funds that enable them to offer a bursary to bereaved families in Kent so that they can benefit from a short stay at their centre in Devon at a discounted rate. We are very grateful to Calvert Exmoor for making this possible, and for allowing us to share this bursary exclusively with our families; we hope that some of them will be able to take advantage of this facility to make new memories in a beautiful outdoor space.
‘He has had some big improvements since coming to the workshop. He has been much less angry and has played nicely with his sister instead of getting annoyed.’ (parent)
Funding applications continue to consume a disproportionate amount of our time. Meeting funder requirements and deadlines, whilst waiting for the outcomes of applications already made, is time consuming and frustrating. However, in 2023-2024, we have successfully secured and / or utilised grants from the following organisations. We are very grateful to them for their support:
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Kent Community Foundation
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Phillip and Connie Phillips Trust
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Kent & Medway Better Mental Health and Wellbeing Community Fund
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Comic Relief
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Crematorium and Memorial Group
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Colyer Fergusson
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The Cobtree Trust
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The Philip and Connie Phillips Foundation
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Kings Hill Rotary
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Thamesview Crematorium
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Whitehead Monckton
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The Albert Hunt Trust
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
Achievements and performance (continued)
Grants for work planned in 2024-2025 have already been committed by:
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Postcode Society Trust
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Arnold Clark Community Fund
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The Bedgebury Foundation
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National Lottery Awards for All
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Co-op Local Community Fund
We have received overwhelming support from our local communities and schools this year too. Our Kent schools and their pupils raised £4,791 for Slide Away this year; and we were fortunate and very grateful to have been selected by the annual Bearsted and Thurnham Carnival and Fayre as their charity of the year in 2024. They have committed to donating their surplus from this amazing family day to Slide Away.
We have also received substantial donations from:
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Dignity Funerals and TS Horlock & Sons
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South East Timber and Damp
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Kent Kite Flyers
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The Wickenden Family climbing Scafell Pike
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Bupa UK Eglantine
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Ema Lou Rowe from sales of ‘The Snowdrop Tree’
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Sutton Valence Choral Society
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Neighbourly
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Pavers
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Myriad generous individual donors!
A team of runners led by Bonny Sullivan, comprising members of her family and parents who have benefitted from our service, raised £6,192 by taking part in the London Landmarks Half Marathon in April 2024, and Becky Nicholson, a member of our sessional team, raised £333 for Slide Away by completing the Three Peaks Challenge in June 2024.
In August, a group of children, each with a parent or carer, were once again the guests of the Rotary Club of Tonbridge on a Kingfisher Medway Cruise. We are incredibly grateful to both these organisations for the experience they are able to offer our families.
Details of all their creative fundraising efforts can be found on Slide Away’s Facebook page: www.facebook.com/slideawaycharity
My trustee colleagues and I must offer our sincere thanks to the funders, organisations and donors who have helped to fund Slide Away’s work this year.
‘It was helpful for me to talk to other people who are struggling in the parent/carer group.’ (parent)
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
Achievements and performance (continued)
So, how does a small charity achieve so much? We have a highly skilled and dedicated staff team, supported by a team of volunteers and sessional staff, all of whom have years of experience supporting children and young people. Our trustees bring a wealth of professional knowledge and experience to both our board meetings and the delivery of our service. As a small organisation, we work hard to ensure that we communicate regularly. We do this with:
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Weekly meetings between the Chair/Founder and the management team;
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Six board meetings annually - three formal and three informal;
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Regular WhatsApp, text and email communication;
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Termly all-staff and volunteer team meetings;
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The provision of debriefing meetings and supervision for all clinical staff, sessional staff and volunteers;
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Regular newsletters to our SBCs and other donors and stakeholders.
This communication, combined with a profound commitment and loyalty to Slide Away’s work, exceptional diligence and relentless hard work have ensured that the Slide Away team has been able to offer professional and timely support to children and families to help them cope with a bereavement that will have changed their lives forever.
‘Everyone is kind and listens to me when I have something to say.’ (young person)
Looking forward
Slide Away has been supporting bereaved children and young people for 20 years. In September, this milestone will be recognised with an afternoon of activities for our children and their families at Hopehill Scout Campsite in Meopham. We are extremely grateful to Gravesham and District Scout Association for supporting us with this event and for the use of their facilities throughout the year.
‘I now feel able to speak up and talk about my emotions.’ (young person)
On behalf of the 267 children and their families referred to Slide Away for support during 2023-2024, I would like to thank our staff, trustees and volunteers. And I must not forget Bruce, the therapy dog who joins most of our workshops with his volunteer handler Sally McCarville; he has helped so many children and adults in our workshops this year. Thank you - you are all amazing!
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
Financial review
The total incoming resources for the year totalled £100,003 (2023: £29,967) and expenditure totalled £97,484 (2023: £94,231) leaving a surplus of £2,519 for the year (2023: deficit of £64,264). Reserves at the end of the year were £76,738 (2023: £74,219).
The Independent Examination of these financial statements was carried out by a volunteer, and, in accordance with the accounting policy, its value has been included as income and an expense.
Reserves policy
The level of reserves held by the charity is monitored by trustees. In determining its optimum reserves, the charity wishes to ensure that it is able to provide, at any point in time, a full cycle of support for the children referred to it and awaiting support at that date. This support cycle requires the charity to hold sufficient (directly relevant restricted and/or unrestricted) funds to enable the charity to operate normally for 9 months, including any contractual obligations for staff termination and redundancy costs thereafter. However, in order to ensure that the charity does not have to close to referrals when seeking funds, unrestricted reserves sufficient to fund normal operations for 12 months are deemed optimal. At 31[st] August 2024 the charity held reserves sufficient to fund 9 months’ activity.
Plans for future periods
Slide Away’s services are in ever greater demand and the charity’s support is extending across Kent. However, conversely, funding is more difficult to source. As we now live in a period of austere public funding, the Slide Away trustees remain aware of their duty to keep Slide Away’s valuable public service in place, and so continually undertake reviews (both internal and external) to consider the future direction of the charity, identify areas for development and source future funding.
Small companies exemptions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ regime.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Report of the trustees (continued)
Statement of trustees' responsibilities
The trustees (who are also the directors of the charity for the purposes 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 statements for each financial year. Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and 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.
Approved by order of the members of the board of trustees and signed on 4[th] September 2024 on their behalf by:
Denise Ross
Chair of trustees
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Independent Examiner's Report to the Trustees of Slide Away ('the charity')
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31[st] August 2024.
Responsibilities and Basis of Report
As the trustees of charity (and its directors for the purposes of the company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's accounts as carried 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 my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect;
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Accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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The accounts do not accord with those records; or
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The accounts do not comply with the accounting requirements of section 296 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and charity's trustees as a body, for my work for this report.
Keeley Walker ACCA (2355708) 4[th] September 2024
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Statement of Financial Activities
| Income from: Donations and gifts Grant income 2 Interest received Total income Note |
£ £ £ 26,264 - 26,264 3,088 69,017 72,105 1,635 - 1,635 30,986 69,017 100,003 Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 |
£ £ £ 10,175 - 10,175 500 18,929 19,429 363 - 363 11,038 18,929 29,967 Unrestricted Funds 2023 Restricted Funds 2023 Total Funds 2023 |
|---|---|---|
| Expenditure on: Raising funds 3 Charitable activities 4 |
1,161 - 1,161 29,691 66,632 96,323 |
10,532 - 10,532 64,770 18,929 83,699 |
| Total expenditure | 30,852 66,632 97,484 |
75,302 18,929 94,231 |
| Net (expenditure) / income Transfers between funds |
134 2,385 2,519 - - - |
(64,264) - (64,264) - - - |
| Net movement in funds | 134 2,385 2,519 |
(64,264) - (64,264) |
| Reconciliation of funds: Total funds brought forward 9 Net movement in funds 9 |
74,219 - 74,219 134 2,385 2,519 |
138,483 - 138,483 (64,264) - (64,264) |
| Total funds carried forward | 74,353 2,385 76,738 |
74,219 - 74,219 |
All amounts derive from continuing activities.
There are no recognised gains or losses other than the net movement in the funds included above. The notes on the following pages form part of these financial statements.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Balance Sheet
| Current assets Debtors 7 Cash at bank and in hand Creditors: amounts falling due within one year 8 Note |
£ £ £ - - - 74,353 37,530 111,883 74,353 37,530 111,883 - 35,145 35,145 Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 |
£ £ £ 998 - 998 73,221 23,676 96,897 74,219 23,676 97,895 - 23,676 23,676 Unrestricted Funds 2023 Restricted Funds 2023 Total Funds 2023 |
|---|---|---|
| Net current assets Total assets less current liabilities |
74,353 2,385 76,738 74,353 2,385 76,738 |
74,219 - 74,219 74,219 - 74,219 |
| Net assets | 74,353 2,385 76,738 |
74,219 - 74,219 |
| Charity funds Unrestricted funds 9 Restricted funds 9 |
74,353 - 74,353 - 2,385 2,385 |
74,219 - 74,219 - - - |
| Total funds | 74,353 2,385 76,738 |
74,219 - 74,219 |
For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board of trustees and signed on 4[th] September 2024 on its behalf by:
Denise Ross
Chair of trustees
The notes on the following pages form part of these financial statements.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
Notes to the financial statements
1. Accounting Policies
a) Basis of preparation
The financial statements are prepared under the historical cost convention and include the results of the charity's operations which are described in the Report of the trustees.
The accounts have been prepared in accordance with applicable accounting standards and the Companies Act 2006 and follow the recommendations in the Statement of Recommended Practice (SORP FRS 102) Accounting and Reporting by Charities, issued by the Charity Commission, the Charities Act 2011, and the requirements of the charity's Memorandum and Articles of Association.
As the charity has met the requirements of its reserves policy, the financial statements have been prepared on a going concern basis.
b) Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably.
The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs.
Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably.
Other income is recognised in the period in which it is receivable and to the extent that the goods have been provided or on completion of the service. The charity has received government grants in the financial year.
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Donated services and facilities are included when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Where the gift is consumed immediately, it is recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the Statement of financial activities.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
1. Accounting Policies (continued)
c) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that the transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. Wherever possible costs are allocated directly to the appropriate activity; other costs common to all activities are apportioned between activities on a basis consistent with the use of resources.
Fundraising expenditure comprises costs incurred in encouraging people and organisations to contribute financially to the work of the charity. This includes the cost of advertising for donations, the staging of fundraising events and costs incurred on personnel engaged exclusively in fundraising activity.
Expenditure on charitable activities is incurred in the delivery of the objects of the charity, including any associated support costs.
Support costs, which are the costs incurred in the overall direction and administration of each activity that are not directly attributable to charitable activities, are apportioned on a basis consistent with the use of resources.
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Donated services and facilities are included when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Where the gift is consumed immediately, it is recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the Statement of financial activities. The value of trustee volunteer activity is not included in the accounts but is described in the trustees’ annual report.
Expenditure on governance includes all audit, accountancy, and legal fees.
All expenditure is stated inclusive of irrecoverable VAT.
d) Tangible fixed assets
Tangible fixed assets costing £1,500 or more are capitalised and recognised when the future economic benefits are probable and the cost of the or value of the asset can be measured reliably.
e) Debtors
Trade and other debtors are recognised at the settlement amount after any discount offered.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2024
1. Accounting Policies (continued)
f) Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or the opening of the deposit or similar account.
g) Liabilities
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debtor the amount it has received as an advance payment for the goods or services it must provide in future.
h) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
i) Pension
The charity contributes to a defined contribution group personal pension scheme (NEST) and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
j) Funds
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objects of the charity and have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
k) Direct taxation
The company is a registered charity and is therefore not liable for income tax or corporation tax on its charitable activities as it falls within the various exemptions available to registered charities.
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A company limited by guarantee
Year ended 31[st] August 2024
2. Income from charitable activities
| £ £ £ Income from charitable activities Government grants - 15,000 15,000 Other grants 3,088 54,017 57,105 Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 |
£ 5,185 14,244 Total Funds 2023 |
|---|---|
| 3,088 69,017 72,105 |
19,429 |
3. Analysis of expenditure on raising funds
| Analysis of expenditure on raising funds Other fundraising activities |
£ 1,161 Unrestricted Funds 2024 |
£ - Unrestricted Restricted Funds 2024 |
£ 1,161 Total Funds 2024 |
£ 10,532 Total Funds 2023 |
|---|---|---|---|---|
| 1,161 | - | 1,161 | 10,532 | |
| 4. Analysis of expenditure on charitable activities | ||||
| Unrestricted | Unrestricted Restricted |
Total Funds | Total Funds | |
| Funds 2024 | Funds 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Analysis of expenditure on charitable activities | ||||
| Service delivery | 26,257 | 49,791 | 76,048 | 64,197 |
| Support costs | 3,433 | 16,841 | 20,275 | 19,501 |
| 29,691 | 66,632 | 96,323 | 83,699 | |
| Service **delivery ** |
Service Support costs |
Total 2024 | Total 2023 | |
| £ | £ | £ | £ | |
| Analysis of expenditure on charitable activities | ||||
| Staff costs | 56,751 | 16,841 | 73,592 | 64,028 |
| Workshop and service delivery costs | 9,471 | - | 9,471 | 9,874 |
| Volunteer time | 5,976 | 5,976 | - | |
| Website development | - | - | - | 1,186 |
| Administration and financial support | 2,868 | 2,419 | 5,287 | 7,108 |
| Governance | - | 800 | 800 | - |
| Training | 340 | - | 340 | 701 |
| Insurance | 642 | 214 | 856 | 802 |
| 76,048 | 20,275 | 96,323 | 83,699 |
4. Analysis of expenditure on charitable activities
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A company limited by guarantee
Year ended 31[st] August 2024
5. Staff costs
| £ £ £ Staff costs Wages and salaries 16,335 56,263 72,598 Pension contributions 261 898 1,159 Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 |
£ 64,387 913 Total Funds 2023 |
|---|---|
| 16,595 57,161 73,756 |
65,300 |
The average number of employees during the year was 11 (2023:12).
No employee earned more than £60,000 in the year. The gross salary and benefits for the highest paid employee in the year was £19,990 (2023: £19,278).
6. Trustees' remuneration and related party transactions
The trustees were neither paid nor voted any remuneration, other benefits, or expenses during the current or prior financial year.
The charity has not entered into any other related party transaction during the year, nor are there any outstanding balances owing between related parties and the charity at 31st August 2024 (2023: nil).
7. Debtors
| Debtors due within one year Other debtors |
2024 2023 £ £ - 998 |
|---|---|
| - 998 |
8. Creditors: Amounts falling due within one year
| Creditors : Amounts falling due within one year Other creditors and accruals |
2024 2023 £ £ 35,145 23,676 |
|---|---|
| 35,145 23,676 |
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A company limited by guarantee
Year ended 31[st] August 2024
9. Movements in funds
| Current year | Balance at 1 | Balance at | |||
|---|---|---|---|---|---|
| September | Income | Expenditure | Transfers | 31 August | |
| 2023 | 2024 | 2024 | in / (out) | 2024 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General fund | 74,219 | 30,986 | (30,852) | - | 74,353 |
| Restricted funds | |||||
| Other restricted funds | - | 69,017 | (66,632) | - | 2,385 |
| Total funds | 74,219 | 100,003 | (97,484) | - | 76,738 |
| Prior year | Balance at 1 September |
Income | Expenditure | Transfers | Balance at 31 August |
| 2021 | 2023 | 2023 | in / (out) | 2023 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General fund | 138,483 | 11,038 | (75,302) | - | 74,219 |
| Restricted funds | |||||
| Other restricted funds | - | 18,929 | (18,929) | - | - |
| Total funds | 138,483 | 29,967 | (94,231) | - | 74,219 |
10. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | Unrestricted | Restricted | Total Funds | |
|---|---|---|---|---|---|---|
| Funds 2024 | Funds 2024 | 2024 | Funds 2023 | Funds 2023 | 2023 | |
| £ | £ | £ | £ | £ | £ | |
| Cash at bank and in hand | 74,353 | 37,530 | 111,883 | 73,221 | 23,676 | 96,897 |
| Other net current assets / (liabilities) | - | (35,145) | (35,145) | 998 | (23,676) | (22,679) |
| 74,353 | 2,385 | 76,738 | 74,219 | - | 74,219 |
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A company limited by guarantee
Year ended 31[st] August 2024
11. Ultimate controlling party
The directors listed in the Report of the trustees are the ultimate controlling parties being trustees and directors of the company.
All charity policies and executive decisions are determined by the Board of trustees unless delegated to trustees or employees within the terms of the charity’s Memorandum and Articles of Association.
The day to day running of the charitable company has been delegated to the Clinical Services Manager and the Operations Manager.
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