## **PRIVATE AND CONFIDENTIAL**
Linda Jones Phoenix Bereavement Support Services Limited The Fred Bulmer Centre Wall Street Hereford Herefordshire HR4 9HP
15 December 2021
**Our Ref:** PHO001
Dear Linda
## **2021 Financial Statements**
Following our recent correspondence I now have pleasure in enclosing 2021 financial statements for Phoenix Bereavement Support Services Limited for your approval and signature.
The accounts have been prepared from the information that you have provided, but the final responsibility for ensuring that they are a reliable reflection of your affairs rests with you. Can you therefore please check the accounts and related notes carefully to ensure that you are happy with their contents before digitally signing via AdobeSign?
Once you have signed the accounts, we will submit online to Companies House and HMRC on your behalf. Please be aware that the filing deadline for these accounts is **31 December 2021.**
Please contact me should you have any queries on the enclosed accounts.
Yours sincerely
## **Joanna Russell MAAT enc**
**Kinder Pocock Digital Accountants** Suite 7 Penn House Broad Street Hereford HR4 9SP 01432 273400 | info@kinderpocock.co.uk | @kinderpocock Registered in England and Wales. Company number: 06856222
Company registration number: 07883124 Charity registration number: 1147645
## **PHOENIX BEREAVEMENT SUPPORT SERVICES**
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2021
Kinder Pocock Chartered Certified Accountants Suite 7 Penn House Broad Street Hereford HR4 9AP
Page 1
## **Phoenix Bereavement Support Services**
## **Contents**
|Reference and Administrative Details|3|
|---|---|
|Trustees' Report|4 to 8|
|Statement of Trustees' Responsibilities|9|
|Independent Examiner's Report|10|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Notes to the Financial Statements|13 to 19|
Page 2
## **Phoenix Bereavement Support Services**
## **Reference and Administrative Details**
Company Number 7883124 Charity Number 1147645 Trustee & Chair Linda Jones Trustee & Secretary Leona Patterson Trustees Jessica Bellis Lorraine Smith Ronnette Thomas Registered Office The Fred Bulmer Centre Wall street, Hereford Herefordshire HR4 9HP Independent Examiner Kinder Pocock Chartered Certified Accountants Suite 7 Penn House Broad Street Hereford HR4 9AP
Page 3
## **Phoenix Bereavement Support Services**
## **TRUSTEES REPORT**
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the unaudited financial statements of the charity for the year from 1 April 2020 to 31st March 2021.
**The primary objects of the Charity** , as set out in its governing document are:
1. to relieve the mental and physical sickness of persons resident in Herefordshire suffering from bereavement or loss by the provision of counselling and support for such persons.
2. to act as a resource for young people up to the age of 25 living in Herefordshire by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:
a) advancing them in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals.
b) the provision of recreational and leisure time activities provided in the interests of social welfare designed to improve their condition of life.
3. to advance the education of the public in the subject of grief and bereavement studies.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. The trustees regularly review the charity's activities to ensure that all activities are in line with the charitable objects of the organisation.
## **Vision:**
All Herefordshire children and their families who experience the death of someone close to them can access support that increases their resilience, reduces their isolation and brings them hope for the future.
## **Mission:**
We support Herefordshire children and young people between the ages of 5 and 21 (25 for vulnerable adults), who experience the death of someone close to them. We enable families, carers, volunteers and professionals to provide support for bereaved children. We advocate in the best interests of bereaved children, young people and their families.
## **Outcomes:**
Bereaved children and young people receive the support they need to develop resilience and incorporate their loss into their life story through a variety of therapeutic individual, family and group interventions.
Bereaved children and young people build confidence in their capacity to cope via social therapeutic sessions facilitated by our bereavement team. These sessions widen their social network to provide families and individuals with opportunities to share their experience and receive support from others.
Awareness of grief, bereavement and the needs of bereaved children, young people and families is raised via our presence on social media, leaflets, display boards and attendance at events and in the provision of training.
Page 4
## **Phoenix Bereavement Support Services**
## **TRUSTEES REPORT**
## **Introduction**
This financial year began during a period of national lockdown as a result of the COVID-19 Pandemic. Schools, colleges and workplaces were closed and families confined to their homes. For everyone this was a difficult time, inducing anxiety and fear for the health and safety of their family and friends. For families already grieving the death of a loved one this time brought additional difficulties of isolation from essential family and community support networks.
Our face-to-face activities were restricted by nationwide and local lockdowns, Government and professional guidelines from March 2020 and on into 2021, but our service remained open throughout.
## **Referrals**
We are unique in Herefordshire in offering support to children, young people and families following the death of someone close in any circumstances and from any cause, including accidental and sudden deaths by murder or suicide. 48 new referrals (75 children and young people) were received during 2020-21 and of these 10 related to death by suicide, 1 murder and the remainder from other sudden causes including accident and illness - including 3 related to COVID-19. Only 6 were anticipated deaths, as a result of longer-term illness.
We received 64 referrals (91 children and young people) during the preceding year and many of these families and individuals were still engaged with our service and actively receiving support. We had responded quickly to nationwide lockdown in March and families were contacted to reassure them of our continued support available via telephone or online sessions.
## **Family Support**
Our Bereavement Support Practitioners were based in their homes and, with funding for equipment & software licensing provided through Herefordshire Community Foundation and Fastershire “Keep Connected” Grant via Herefordshire Council, we were able to adapt our support to remote working. Assessment appointments for new referrals were completed by telephone or online conferencing.
We worked hard to maintain relationships and reduce the isolation of grief during this unprecedented year. Regular check-ins with parent/carers provided guidance on self-care, anxiety management and family activities. We also shared hints & tips on explaining grief to children Facebook video link 1 and staying well and coping with grief during lockdown Facebook video link 2 via our social media.
Additional contact, including a gift pack of sunflower seeds to plant in Summer, helped provide activities for children and reminders they were not forgotten.
As restrictions were lifted, we resumed limited face-to-face activities, family support sessions and 1:1, in a COVID secure manner. Our office has been arranged to provide screened spaces for meeting and our staff and sessional workers received vaccination early in 2021. Families are offered sessions focusing on grief reactions, individual and family coping strategies and with our support learn how to share their grief story, to communicate effectively within the family to support each other to make sense of and cope with their loss.
Although our Annual Lantern Walk of remembrance was restricted by lockdown we sent a further gift pack and Christmas decoration kit and Facebook messages to help families know they were not alone at this particularly difficult time.
As the Mayor of Hereford’s Charity, we were pleased to be able to arrange to light up Hereford Town Hall as part of the national campaign of grief awareness and commemoration in December, instigated by the Good Grief Trust.
Page 5
## **Phoenix Bereavement Support Services**
## **TRUSTEES REPORT**
## **One to one support**
We provide 1:1 support for young adults and others when appropriate; for example following a suicide or murder, when there is no parental involvement (Looked After Children), in complex families (following divorce or family breakdown) or when communication or learning disability makes group activity more difficult for the child. Our experienced Bereavement Support Practitioners undertook additional training online, devised by the Open University & BACP, in delivering online support safely and effectively. These 1:1 sessions therefore continued for young people in need until face to face contact could be resumed.
## **Youth Ambassadors**
During a brief lifting of restrictions, our Youth Ambassadors enjoyed a training and development day in August with local outdoor education charity, Dynamis Adventures. The focus was on advancing their team building, leadership and communication skills and trialling activities to share with the Youth Group for the future.
We delivered our Youth Group support via online live group sessions. This was a time for fun and laughter supporting their mental health and resilience, with a combination of coping strategies, wellness activities (including mindfulness and yoga), quizzes, games and peer support.
## **Service Delivery**
We have moved in and out of lockdown and as individuals’ situations, needs and preferences have differed we worked flexibly and creatively to provide our support. Many activities and plans were cancelled or changed but new ways of working have been developed, tested and adopted. We received a COVID booster grant from BBC Children in Need in September 2021 that enabled us to provide additional support and we converted some of our family session activities into kits for children under 12. These provide a starting point for conversations and feedback has been positive – empowering parent/carers and increasing confidence in their own capacity to support their children.
Our first COVID related referral came in December 2020. We anticipate additional referrals later in 2021 as the peak of COVID-related deaths in Herefordshire was in January 2021 - the majority of referrals to our service are made between 6-12months following a death. It is anticipated within our professional networks and amongst bereavement support practitioners that there will be additional complexity in grief and bereavement following deaths by Covid-19 owing to the restrictions placed on funerals, friends and family gathering and the trauma of isolation from loved ones at the time of their death.
Page 6
## **Phoenix Bereavement Support Services**
## **TRUSTEES REPORT**
## **Staff and Service management**
We have only one salaried staff member (21 hours/week) and three other sessional support workers for projects, as funding is available. Much more work is done on an entirely voluntary basis, including social media, fundraising and service management and oversight.
Funding for our core projects is currently by grants including BBC Children in Need for family-facing activities and youth support via The Postcode Lottery (January-December 2021). We received a grant from The Eveson Charitable Trust for service expansion, to meet increased need, by the training and development of a Trainee Family Support Worker and we received local business funding for additional sessional support.
Our Youth Ambassadors (aged 16+) devised and run the youth group and joined the sessions remotely from their various lockdown locations. Having been bereaved themselves they are uniquely placed to share their experience of grief support and jointly act as research and resource to the Board, providing feedback on activities, ideas and suggestions for change or improvement. We value their skills and commend them for their bravery and strength in using their own life experience to support others. We provide a mentor, supervision and training and plan to draw new recruits from the Youth Group to continue this work.
We have been working at capacity and we are grateful to our staff, sessional workers and volunteers for their dedication and hard work. With support from many sources we faced a difficult period with creativity and flexibility to deliver an innovative programme of support for our families at a time when numbers and needs are increasing.
## **Governance**
Each of those involved in running the service has had their own close family bereavement and uses this lived experience to inform the support provided. All are actively involved in shaping and guiding development of the service with particular strengths and skills - strategic leadership, policy and budget management, programme management and delivery, volunteer management, research, legislation and safeguarding. Board members include two parent representatives, so we hear from service users. We are grateful for the commitment of our Trustees, their enthusiasm and contribution to the development and sustainability of the charity is invaluable.
Our salaried staff member is the designated Safeguarding Lead and our Safeguarding Children & Vulnerable Adults Policy is regularly reviewed and updated as necessary, in line with current national and local guidance. We have a named Trustee with responsibility for Safeguarding who is also the designated ICO officer. Staff, Trustees, sessional workers and volunteers hold Enhanced DBS and these are renewed every three years. The staff is line managed by the Chair of Trustees.
Access to national research and developments in bereavement care through our membership of the Childhood Bereavement Network guides our work with families, children and young people. Their work in partnership with the National Bereavement Alliance this year has been invaluable in guiding services in adapting provision in response to the pandemic and considering implications for bereavement services ongoing. As members of HVOSS (Herefordshire voluntary organisations support service) we maintain close links with local statutory and voluntary service providers and links with youth support services through the No Wrong Door project. Through our network of local connections we refer families to additional or alternative provision if Phoenix is not best placed to support them, eg Cruse Bereavement Care, CAMHS, GP or other services.
Page 7
## **Phoenix Bereavement Support Services**
## **TRUSTEES REPORT**
## **Funding**
Please see the accounts for detailed evidence of income and expenditure during this period.
## **Trusts and Grants**
Thank you to local trusts, The E F Bulmer Trust and the The Eveson Charitable Trust, and national grant funders BBC Children in Need, The True Colours Trust and The Postcode Community Trust.
Historically we have received neither central nor local government funding so rely entirely on small grants and local community fundraising. However this year we were able to secure funding specific to the Covid19 pandemic from the National Emergencies Trust’s Coronavirus Appeal (NET) funding - via Herefordshire Community Foundation – and The National Lottery Coronavirus Community Support Fund.
The support we have received from these Trusts and access to emergency funding has been invaluable and are thankful for the confidence demonstrated in our service. We anticipate the challenging climate and competition for grant funding will continue.
## **Community support and engagement Fundraising**
Community activities and opportunities for fundraising and individual sponsorship have obviously been restricted this year. We therefore truly appreciate and acknowledge the support of all the individuals, families and groups that have helped in any way they could; Waitrose green token nomination, World Women’s Day celebrations, Hereford Times Christmas Appeal, a grant from the High Sheriff’s Fund (Patricia Thomas, High Sheriff of Herefordshire 2020-21), Cllr. Kath Hey The Right Worshipful the Mayor of Hereford, individual donations in memoriam and for specific activities.
We will continue to provide a compassionate response to grief and our commitment to supporting mental health and wellbeing in bereavement for individuals and families in Herefordshire with their help and the ongoing generosity of Herefordshire people.
The annual report was approved by the trustees of the charity on 16 December 2021 and Signed on its behalf by:
## Linda R Jones
………………………………………………………
## **Linda Jones**
## **Trustees**
Page 8
## **Phoenix Bereavement Support Services**
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Phoenic Bereavement Support Services for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
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 charitable company 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:
- 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; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 16 December 2021 and signed on its behalf by:
## Linda R Jones
......................................... Linda Jones Trustee
Page 9
## **Phoenix Bereavement Support Services**
## **Independent examiners report to The Trustees of Phoenix bereavement support services**
Registered Charity Number :- 07883124
I report on the accounts of the charity for the year ended 31 March 2021 which are set out on pages 11 to 19.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of
- Recommended Practice: Accounting and Reporting by Charities have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
……………………………………………….
Sharon Pocock FCCA Chartered Certified Accountants
Suite 7 Penn House Broad Street Hereford HR4 9AP 15 December 2021
Page 10
## **Phoenix Bereavement Support Services**
## **Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and Legacies
3
Incoming resources from
charitable activities
4
Investments income
5
Total Income
**Expenditure on :**
Raising funds
6
Charitable Activities
7
Total Expenditure
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total Funds brought forward
Total funds carried forward
14|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
34,387
12,793
17,645
0
2
0
52,034
12,793
(199)
0
(29,587)
(12,793)
(29,786)
(12,793)
(29,786)
(12,793)
22,248
-
22,866
-
45,114
-|**2021**
**2020**
**Total Funds**
**Total Funds**
**£**
**£**
47,179
25,347
17,645
21,340
2
7
64,827
46,694
(199)
(193)
(42,380)
(37,601)
(42,579)
(37,794)
(42,579)
(37,794)
22,248
8,900
22,866
13,966
45,114
22,866|
|---|---|---|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 14.
Page 11
## **Phoenix Bereavement Support Services**
## **(Registration number: 07883124) Balance Sheet as at 31 March 2021**
|**Note**
**Fixed assets**
Tangible assets
12
**Current assets**
Cash at bank and in hand
**Creditors : amounts falling due within one year**
13
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
14|**2021**
**£**
1,400
45,389
45,389
1,675
43,714
45,114
45,114
45,114|**2020**
**£**
-
24,288
24,288
1,422
22,866
22,866
22,866
22,866|
|---|---|---|
For the financial year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors 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.
The financial statements on pages 11 to 19 were approved by the trustees, and authorised for issue on 16 December 2021 and signed on their behalf by:
## Linda R Jones
.........................................
Linda Jones
Trustee
Page 12
## **Phoenix Bereavement Support Services**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **1 Charity Status**
The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
## **2 Accounting polices**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
## **Basis of preparation**
Phoenix Bereavement Support Services meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Income and endowments**
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.
## **Donations and legacies**
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## **Grants receivable**
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Page 13
## **Phoenix Bereavement Support Services**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **Deferred income**
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or The donor has imposed conditions which must be met before the charity has unconditional
- - entitlement.
## **Gifts in kind**
Gifts in kind are recognised in different ways dependent on how they are used by the charity: (i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised.
(ii) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities (iii) Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have had to pay to acquire them.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Raising funds**
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Charitable activities**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of anindirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’smeetings and reimbursed expenses.
Page 14
## **Phoenix Bereavement Support Services**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of FinancialActivities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Page 15
## **Phoenix Bereavement Support Services**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **3 Income from donations and legacies**
|**Unrestricted**
**Funds**
**General**
**£**
Donations and Legacies;
Donations from individuals
2,020
Grants, including capital grants;
Grants from other charities
31,496
Regular giving and capital donations
-
Gifts in kind
871
34,387
**4 Income from other trading activities**
Events income;
Other events income
**5 Investment Income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Restricted**
**Funds**
**£**
-
12,793
-
-
12,793
**Unrestricted**
**Funds**
**General**
**£**
17,645
17,645
**Unrestricted**
**Funds**
**General**
**£**
2
2|**Total**
**Total**
**2021**
**2020**
**£**
**£**
2,020
8,323
44,289
17,024
-
-
871
-
47,179
25,347
**Total**
**Total**
**2021**
**2020**
**£**
**£**
17,645
21,340
17,645
21,340
**Total**
**Total**
**2021**
**2020**
**£**
**£**
2
7
2
7|
|---|---|---|
Page 16
## **Phoenix Bereavement Support Services**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **6 Expenditure on raising funds**
## **a) costs of generating donations and legacies**
|**Note**
Donations
**7 Expenditurs on charitable activities**
**Note**
Depreciation,
amortisation and other similar costs
Allocated support costs
Governance costs
8
**8 Analysis of governance and support costs**
Governance costs
Independent examiner fees
Examination of the financial statements
Other governance costs|**Unrestricted Restricted**
**Funds**
**Funds**
**General**
**General**
**£**
**£**
199
-
199
-
**Unrestricted Restricted**
**Funds**
**Funds**
**General**
**General**
**£**
**£**
-
-
27,868
12,793
1,718
-
29,587
12,793
**Unrestricted Restricted**
**Funds**
**Funds**
**General**
**General**
**£**
**£**
1,008
-
710
-
1,718
-|**Total**
**2021**
**£**
199
199
**Total**
**2021**
**£**
-
40,661
1,718
42,380
**Total**
**2021**
**£**
1,008
710
1,718|**Total**
**2020**
**£**
193
193
**Total**
**2020**
**£**
-
35,912
1,689
37,601
**Total**
**2020**
**£**
1,008
681
1,689|
|---|---|---|---|
Page 17
## **Phoenix Bereavement Support Services**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **9 Net incoming / Outgoing Resources**
Net outgoing resources for the year include:
|Depreciation of fixed assets
**10 Independent examiner's remuneration**
Examination of the financial statements|**2021**
**£**
363
**2021**
**£**
1,008|**2020**
**£**
0
**2020**
**£**
1,008|
|---|---|---|
## **11 Taxation**
The charity is a registered charity and is therfore exempt from taxation.
## **12 Tangible fixed assets**
|COST
At 01 April 2020
Additons During Year
At 31 March 2021
DEPRECIATION
At 01 April 2020
Charge for the period
At 31 March 2021
NET BOOK VALUE
At 01 April 2020
At 31 March 2021
**13 Creditors: amounts falling due within one year**
Accruals
Other taxation and social security
Other creditors|**Office**
**Equipment**
**£**
595
493
1,087
595
14
608
-
479|**Computer**
**Equipment**
**£**
2,998
1,270
4,268
2,998
349
3,347
-
921
**2021**
**£**
1,513
162
-
-
1,675|**Total**
**£**
3,592
1,763
5,355
3,592
363
3,955
-
1,400
**2020**
**£**
263
129
1,031
-
1,422|
|---|---|---|---|
Page 18
## **Phoenix Bereavement Support Services**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **14 Funds**
|**Unrestricted funds**
General
**Unrestricted funds**
General|**Balance at 1**
**April 2020**
**Income**
**resource**
**Resources**
**expended**
**Balance at 31**
**March 2021**
**£**
**£**
**£**
**£**
(22,866)
(64,827)
42,579
(45,114)
**Balance at 1**
**April 2019**
**Income**
**resource**
**Resources**
**expended**
**Balance at 31**
**March 2020**
**£**
**£**
**£**
**£**
(13,966)
(46,694)
37,794
(22,866)|
|---|---|
## **15 Analysis of net assets between funds**
## **16 Analysis of net funds**
|Cash as bank and in hand
Net debt|**At 01 April**
**2020**
**Cash flow**
**As 31 March 2021**
**£**
**£**
**£**
24,288
21,101
45,389
24,288
21,101
45,389|
|---|---|
Page 19
## PHO001 Phoenix Bereavement Support Services Limited 2021 Charity Accounts to sign
Final Audit Report 2021-12-16
Created: 2021-12-15 By: Sharon Pocock (sharon@kinderpocock.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAiurBInOImDDg-X9n3GC79mHFzzsFp_PA
## "PHO001 Phoenix Bereavement Support Services Limited 2021 Charity Accounts to sign" History
## Document created by Sharon Pocock (sharon@kinderpocock.co.uk)
2021-12-15 - 17:05:05 GMT- IP address: 78.32.199.219
Document emailed to Linda R Jones (linda@phoenixbereavement.org) for signature 2021-12-15 - 17:10:36 GMT
Email viewed by Linda R Jones (linda@phoenixbereavement.org)
2021-12-15 - 19:51:40 GMT- IP address: 176.249.2.238
## Document e-signed by Linda R Jones (linda@phoenixbereavement.org)
Signature Date: 2021-12-16 - 11:06:55 GMT - Time Source: server- IP address: 176.249.2.238
## Agreement completed.
2021-12-16 - 11:06:55 GMT