2022-03-31-accounts - Bradford Bereavement Support

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Bradford Bereavement Support

Charity number 1137624

A company limited by guarantee number 07321391

Annual Report and Financial Statements

for the year ended 31 March 2022

Bradford Bereavement Support

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 12

Prepared by West Yorkshire Community Accountancy Service CIO

Bradford Bereavement Support

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Name Position Nick Anderson Chair David Flynn Secretary Parveen Kauser Treasurer Gareth Griffiths Ruth Owen Hasan Siddique Rehana Ashiq Charity number 1137624 Company number 07321391

Resigned 1 November 2021 Resigned 25 May 2022

Resigned 25 May 2022 Appointed 16 May 2022

Registered in England and Wales Registered in England and Wales

Registered and principal address

c/o University of Bradford Phoenix Southwest Building Off Shearbridge Road Bradford BD7 1NX

Bankers

Co-operative Bank PO Box 250 Skelmersdale WN8 6WT

Independent examiner

Stephen Procter Stringer House 34 Lupton Street Leeds LS10 2QW

West Yorkshire Community Accountancy Service CIO

Structure, governance and management

The charity is a company limited by guarantee and was formed on 21 July 2010. It is governed by a memorandum and articles of association (as amended 1 March 2019). The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Bradford Bereavement Support

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities

The charity's objects

The protection and preservation of good health of the people of Bradford who have suffered a bereavement, through the provision of a bereavement counselling service.

To advance education by the provision of training in bereavement counselling in Bradford.

The charity's main activities

Bradford Bereavement Support (BBS) aims to improve the mental health and wellbeing of adults in Bradford Metropolitan District Council by providing a high-quality counselling service for anyone affected by bereavement, or anticipated bereavement in the near future.

BBS provides a free and confidential bereavement and pre-bereavement counselling service for people over the age of 16 across the Bradford Metropolitan District. Our pool of trained volunteer counsellors together with the paid staff and the support of the Trustees make an enthusiastic and dedicated team committed to delivering a high-quality service to the bereaved people of the Bradford Area.

Public benefit statement

In setting our objectives and planning our activities BBS trustees have given serious consideration to the Charity Commission’s general guidance on public benefit. In particular the mental health and wellbeing of individuals in Bradford Metropolitan District Council by providing a high-quality counselling service for anyone affected by bereavement. In addition, BBS aims to advance the education in all matters related to bereavement, by the provision of bespoke grief and loss training to Volunteer bereavement Counsellors and the provision of information, advice, and training with the object of relieving suffering of those affected by death.

Achievements and performance

BBS has continued to improve its IT system capabilities. The staff have worked incredibly hard to successfully complete the transition to the online service administration platform for new clients providing improved flexibility and added operational resilience.

Following the Coronavirus pandemic lock down, BBS has successfully resumed provision of in-person counselling. This enables clients who feel comfortable attending face to face meetings in BBS’s counselling rooms located at the Cellar Trust Offices in Bradford. BBS also continues to provide the option of remote counselling sessions to clients. BBS staff have been able to resume their administrative activities from the BBS office, the improved IT systems have enabled staff to work remotely as required providing improved flexibility. This flexible approach has ensured that the waiting list for client referral, assessment and placement for Bereavement Counselling sessions has been maintained.

BBS has continued to recruit and train new volunteers to provide free bereavement counselling therapy to clients. BBS recruits’ students from local educational services who are completing their professional level counselling diploma qualifications. Following a rigorous selection process, the accepted students are inducted into BBS. Students are provided formal on-line training on Grief and Loss, Safeguarding and additional Telephone / Video conferencing, service administration volunteer requirements and access to Continued Professional Development courses. Volunteers are provided ongoing clinical supervision from qualified BBS and BACP registered Supervisors.

BBS has continued to proactively support the Bradford Counselling Collaborative project that provides counselling to individuals impacted by Covid-19. The initiative has been funded by the NHS to enable an additional counselling service to be delivered by qualified Counsellors. A group of qualified BBS graduate counsellors have been engaged to provide ongoing support to the initiative.

BBS has generated additional funding in the form of grants from the Postcode Lottery to support the delivery of its Bereavement Counselling Service to clients and to support new service improvement initiatives. The additional funding will support the employment of a temporary Community Engagement Officer for 6 months to specifically target BAME, LGBTQ+ and male communities.

Bradford Bereavement Support

Trustees' report (continued) for the year ended 31 March 2022

Financial review

The net income for the year was £11,461, including net income of £3,244 on unrestricted funds and net income of £8,217 on restricted funds .

Reserves policy

The charity's free reserves at the year end were £57,744.

BBS is currently dependent on the Clinical Commissioning Groups in Bradford to fund its activities, as earned income alone would not allow BBS to continue operating. This means that if there were to be a gap in the current funding from the Clinical Commissioning Groups, it is likely that BBS would have to close. Currently funding has been secured until March 2023. To avoid closure if funding difficulties were to happen the BBS board has agreed to keep a level of financial reserves to ensure that main operations can continue for a period of 9 months.

The main concerns of the board are to ensure:

that staff can continue working, primarily to secure new funding
that clients and volunteers are supported to move on to other services

Bradford Bereavement Support

Trustees' report (continued) for the year ended 31 March 2022

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees on 09/12/2022

Nick Anderson (Trustee)

Bradford Bereavement Support

Independent examiner's report to the trustees of Bradford Bereavement Support

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 7 to 12.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 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 requirement that the accounts give a 'true 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 understanding of the accounts to be reached.

Stephen Procter

13/12/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Bradford Bereavement Support

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 74,412 Fees and charges 16,710 Other income 5 Total income 91,127 Expenditure on: Salaries, NIC and pension (3) 52,330 Payroll costs 515 Other staff costs 65 Volunteer expenses - Training and supervision 6,572 Premises costs 8,504 Phone and postage 240 Printing, stationery and office expenses 36 Fundraising expense 518 Independent examination 960 Membership and subscriptions 260 Office, IT and equipment costs 1,058 COVID-19 AWC Pathway 7,545 Insurance 1,377 DBS checks 329 Professional fees and consultancy 3,242 Counselling fees 3,874 Gifts and donations - Course deposit refunds - Activities and events 338 Sundry expenses 120 Total expenditure 87,883 Net income 3,244 Fund balances brought forward 54,500 Fund balances carried forward (4) 57,744	2022 Restricted funds £ 25,128 - - 25,128 5,543 - - - - - - - - - - 10,758 - - - 610 - - - - - 16,911 8,217 26,049 34,266	2022 Total funds £ 99,540 16,710 5 116,255 57,873 515 65 - 6,572 8,504 240 36 518 960 260 11,816 7,545 1,377 329 3,852 3,874 - - 338 120 104,794 11,461 80,549 92,010	2021 Total funds £ 94,246 2,760 47 97,053 42,008 541 600 62 8,516 21,490 799 1,572 527 690 240 1,520 - 985 198 5,225 - 951 200 - 13 86,137 10,916 69,633 80,549

All incoming resources and resources expended derive from continuing activities.

Bradford Bereavement Support

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Current assets Debtors and prepayments (5) 21,948 Cash at bank and in hand (6) 57,268 Total current assets 79,216 Current liabilities: amounts falling due within one year Creditors and accruals (7) 21,472 Total current liabilities 21,472 Net current assets / (liabilities) 57,744 Net assets 57,744 Funds Unrestricted funds 57,744 Restricted funds - Total funds 57,744	2022 Restricted £ - 34,266 34,266 - - 34,266 34,266 - 34,266 34,266	2022 Total £ 21,948 91,534 113,482 21,472 21,472 92,010 92,010 57,744 34,266 92,010	2021 Total £ - 85,376 85,376 4,827 4,827 80,549 80,549 54,500 26,049 80,549

For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 09/12/2022

Nick Anderson (Trustee)

Bradford Bereavement Support

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Bradford Bereavement Support

Notes to the accounts continued

for the year ended 31 March 2022

2 Grants and donations Bradford and Airedale CCG People's Postcode Lottery DWP Kickstart Tesco/Groundwork Airedale, Wharfedale and Craven CCG Yorkshire Building Society National Lottery Community Fund Sovereign Health Care Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2022 Unrestricted funds £ 73,072 - - - - - - - 1,340 74,412	2022 Restricted funds £ - 18,585 5,543 1,000 - - - - - 25,128	2022 Total funds £ 73,072 18,585 5,543 1,000 - - - - 1,340 99,540 2022 £ 57,299 2,478 (2,478) 574 57,873	2021 Total funds £ 73,070 - - - 2,544 2,000 9,900 2,000 4,732 94,246 2021 £ 41,604 1,302 (1,302) 404 42,008

The average number of employees during the year was 4.5, being an average of 2.4 full time equivalent (2021: 4, 1.6 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Lottery Community Fund (1) 4,558 Lottery Community Fund (2) 9,900 Morrison's Foundation 9,591 DWP Kickstart - People's Postcode Lottery - Tesco/Groundwork - Yorkshire Building Society 2,000 26,049	Incoming £ - - - 5,543 18,585 1,000 - 25,128	Outgoing £ - 9,167 - 5,543 - 610 1,591 16,911	2022 £ 574 Transfers £ - - - - - - - -	2021 £ 404 Balance c/f £ 4,558 733 9,591 - 18,585 390 409 34,266

Fund name

Purpose of restriction

Lottery Community Fund (1)

Lottery Community Fund (2) Morrison's Foundation DWP Kickstart People's Postcode Lottery

To fund project delivery of an advice and support service to the bereaved of Bradford.

Towards the costs of an IT upgrade to support remote working.

To fund project delivery of Group Support to the bereaved of Bradford. Contributions towards apprentice employment

To employ a temporary Community Engagement Officer for 6 months to

target BAME, LGBTQ+ and male communities. To support service delivery. Covid-19 response fund.

Tesco/Groundwork Yorkshire Building Society

Bradford Bereavement Support

Notes to the accounts continued

for the year ended 31 March 2022

5 Debtors Debtors 6 Cash at bank and in hand Cash at bank Cash in hand 7 Creditors and accruals Creditors Accruals Deferred income (NHS CCG April 2022 quarter) Taxation and social security	2022 £ 21,948 21,948 2022 £ 91,436 98 91,534 2022 £ 144 960 18,268 2,100 21,472	2021 £ - - 2021 £ 85,278 98 85,376 2021 £ - 3,690 - 1,137 4,827

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

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

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Service Manager. The total employee benefits received were £20,346 (previous year: £19,354).