## Bradford Bereavement Support
Charity number 1137624
A company limited by guarantee number 07321391
## Annual Report and Financial Statements
for the year ended 31 March 2023
## Bradford Bereavement Support
Annual Report and Financial Statements for the year ended 31 March 2023
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 11|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Bradford Bereavement Support
## Trustees' report for the year ended 31 March 2023
## **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**
Nick Anderson Chair David Flynn Vice Chair Gareth Griffiths Ruth Owen Hasan Siddique Rehana Ashiq **Charity number** 1137624 07321391
## **Charity number**
## **Company number**
Resigned 20 June 2023
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**
## **Bankers**
c/o University of Bradford Co-operative Bank Phoenix Southwest Building PO Box 250 Off Shearbridge Road Skelmersdale Bradford WN8 6WT BD7 1NX
## **Independent examiner**
Simon Bostrom FCIE
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **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.
2
## Bradford Bereavement Support
## Trustees' report (continued) for the year ended 31 March 2023
## **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 relocated from The Cellar Trust to University of Bradford in April 2022.
The relocation enables BBS to be a lot more accessible to its clients from across the Bradford District area.
In May 2022, BBS partnered with Talking About Loss to set up Bereavement Support Groups, which is now an add-on service. This offers BBS clients the opportunity to be supported whilst they are waiting for bereavement counselling. We run 1 session per month for 2 hours.
BBS has continued to employ a Community Engagement Officer in order to target underrepresented communities at BBS. Specifically, BAME, LGBTQIA+ and Male communities. BBS has successfully engaged and increased referral numbers from these communities over the year.
## **Financial review**
The net expenditure for the year was £31,430, including net expenditure of £14,166 on unrestricted funds and net expenditure of £17,264 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £43,578.
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
3
## Bradford Bereavement Support
## Trustees' report (continued) for the year ended 31 March 2023
## **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.
approved by the board of trustees on 17 August 2023
David Flynn (Trustee)
4
## 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 2023, which are set out on pages 6 to 11.
## **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.
Simon Bostrom FCIE
18 August 2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Bradford Bereavement Support
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
77,988
Fees and charges
9,829
Other income
-
**Total income**
87,817
**Expenditure on:**
Salaries, NIC and pensions
(3)
63,659
Payroll costs
437
Other staff costs
13
Training and supervision
9,057
Premises costs
11,492
Phone and postage
3,505
Printing, stationery and office expenses
219
Fundraising expense
542
Independent examination
1,008
Membership and subscriptions
320
Office, IT and equipment costs
278
COVID-19 AWC Pathway
7,785
Insurance
1,424
DBS checks
314
Professional fees and consultancy
636
Counselling fees
740
Gifts and donations
209
Activities and events
345
Sundry expenses
-
**Total expenditure**
101,983
**Net income / (expenditure)**
(14,166)
**Fund balances brought forward**
57,744
**Fund balances carried forward**
(4)
43,578|2023
Restricted
funds
£
2,096
-
-
2,096
14,890
-
19
600
-
541
745
-
-
-
572
-
-
146
-
1,847
-
-
-
19,360
(17,264)
34,266
17,002|2023
Total
funds
£
80,084
9,829
-
89,913
78,549
437
32
9,657
11,492
4,046
964
542
1,008
320
850
7,785
1,424
460
636
2,587
209
345
-
121,343
(31,430)
92,010
60,580|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|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Bradford Bereavement Support
## Balance sheet
|as at 31 March 2023
2023
Unrestricted
£
**Current assets**
Debtors and prepayments
(5)
3,917
Cash at bank and in hand
(6)
62,231
**Total current assets**
66,148
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
22,570
**Total current liabilities**
22,570
**Net current assets / (liabilities)**
43,578
**Net assets**
43,578
**Funds**
Unrestricted funds
43,578
Restricted funds
-
**Total funds**
43,578|2023
Restricted
£
-
17,002
17,002
-
-
17,002
17,002
-
17,002
17,002|2023
Total
£
3,917
79,233
83,150
22,570
22,570
60,580
60,580
43,578
17,002
60,580|2022
Total
£
21,948
91,534
113,482
21,472
21,472
92,010
92,010
57,744
34,266
92,010|
|---|---|---|---|
For the year ending 31 March 2023 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 17 August 2023
David Flynn (Trustee)
7
## Bradford Bereavement Support
## Notes to the accounts
for the year ended 31 March 2023
## **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, if 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.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
8
## Bradford Bereavement Support
## Notes to the accounts continued
## for the year ended 31 March 2023
|**2 Grants and donations**
Bradford and Airedale CCG
DWP Kickstart
People's Postcode Lottery
Tesco/Groundwork
Donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2023
Unrestricted
funds
£
76,329
-
-
-
1,659
77,988|2023
Restricted
funds
£
-
2,096
-
-
-
2,096|2023
Total
funds
£
76,329
2,096
-
-
1,659
80,084
2023
£
76,316
5,452
(5,000)
1,781
78,549|2022
Total
funds
£
73,072
5,543
18,585
1,000
1,340
99,540
2022
£
57,299
2,478
(2,478)
574
57,873|
|---|---|---|---|---|
The average number of employees during the year was 4.5, being an average of 2.9 full time equivalent (2022: 4.5, 2.4 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 IT
733
Lottery Community Fund
4,558
Morrison's Foundation
9,591
People's Postcode Lottery
18,585
Tesco/Groundwork
390
Yorkshire Building Society
409
DWP Kickstart
-
34,266|Incoming
£
-
-
-
-
-
-
2,096
2,096|Outgoing
£
285
-
1,847
15,132
-
-
2,096
19,360|2023
£
1,781
Transfers
£
-
-
-
-
-
-
-
-|2022
£
574
Balance c/f
£
448
4,558
7,744
3,453
390
409
-
17,002|
|---|---|---|---|---|
## **Fund name**
Lottery Community Fund IT Lottery Community Fund
Morrison's Foundation People's Postcode Lottery
Tesco/Groundwork Yorkshire Building Society DWP Kickstart
## **Purpose of restriction**
Towards the costs of an IT upgrade to support remote working. To fund project delivery of an advice and support service to the bereaved of Bradford.
To fund project delivery of Group Support to the bereaved of Bradford. 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.
Contributions towards apprentice employment
9
## Bradford Bereavement Support
## Notes to the accounts continued
## for the year ended 31 March 2023
|**5 Debtors and prepayments**
Debtors
Prepayments
**6 Cash at bank and in hand**
Cash at bank
Cash in hand
**7 Creditors and accruals**
Creditors
Amounts received on account for contracts / performance related grants
Accruals
Taxation and social security|2023
£
3,443
474
3,917
2023
£
79,135
98
79,233
2023
£
-
19,082
1,008
2,480
22,570|2022
£
21,948
-
21,948
2022
£
91,436
98
91,534
2022
£
144
18,268
960
2,100
21,472|
|---|---|---|
**8 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £36,126 (previous year: £23,067).
10
## Bradford Bereavement Support
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
|2023
2022
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
77,988
74,412
Fees and charges
9,829
16,710
Other income
-
5
**Total income**
87,817
91,127
**Expenditure**
Salaries, NIC and pensions
63,659
52,330
Payroll costs
437
515
Other staff costs
13
65
Training and supervision
9,057
6,572
Premises costs
11,492
8,504
Phone and postage
3,505
240
Printing, stationery and office expens
219
36
Fundraising expense
542
518
Independent examination
1,008
960
Membership and subscriptions
320
260
Office, IT and equipment costs
278
1,058
COVID-19 AWC Pathway
7,785
7,545
Insurance
1,424
1,377
DBS checks
314
329
Professional fees and consultancy
636
3,242
Counselling fees
740
3,874
Gifts and donations
209
-
Activities and events
345
338
Sundry expenses
-
120
**Total expenditure**
101,983
87,883
**Net income / (expenditure)**
(14,166)
3,244
**Fund balances brought forward**
57,744
54,500
**Fund balances carried forward**
43,578
57,744|2023
Restricted
funds
£
2,096
-
-
2,096
14,890
-
19
600
-
541
745
-
-
-
572
-
-
146
-
1,847
-
-
-
19,360
(17,264)
34,266
17,002|2022
Restricted
funds
£
25,128
-
-
25,128
5,543
-
-
-
-
-
-
-
-
-
10,758
-
-
-
610
-
-
-
-
16,911
8,217
26,049
34,266|2023
Total
funds
£
80,084
9,829
-
89,913
78,549
437
32
9,657
11,492
4,046
964
542
1,008
320
850
7,785
1,424
460
636
2,587
209
345
-
121,343
(31,430)
92,010
60,580|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|
|---|---|---|---|---|
11