OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

PRIVATE AND CONFIDENTIAL

Linda Jones

Phoenix Bereavement Support Services Limited

The Fred Bulmer Centre Wall Street Hereford Herefordshire HR4 9HP

16 December 2025

Our Ref: PHO001

Dear Linda

2025 Financial Statements

We now have pleasure in enclosing 2025 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 to Companies House on your behalf. Please be aware that the filing deadline for these accounts is 31 December 2025.

Please contact me should you have any queries on the enclosed accounts.

Yours sincerely

Joanna Russell MAAT enc

Kinder Digital Accountants

Suite 7 Penn House Broad Street Hereford HR4 9AP 01432 273400 | hello@kinderaccountants.co.uk | @kinderaccountants

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 2025

Kinder Accountants 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 7
Statement of Trustees' Responsibilities 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 18

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 Ronnette Thomas Registered Office The Fred Bulmer Centre Wall street, Hereford Herefordshire HR4 9HP Independent Examiner Kinder Accountants 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 2024 to 31 March 2025.

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.

  1. 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:

Children, young people and families receive support through a variety of therapeutic family, peer group and individual interventions. We work with them to ensure this is tailored to their needs and adapt as necessary. We aim to reduce the isolation of grief through our demonstration of lived experience, and group work strengthens a sense of belonging and widens social networks. Short-term we increase the capacity to cope in bereavement. Building life-skills and confidence supports longer term resilience to reduce the risk of potential negative outcomes of childhood bereavement.

Awareness of grief, bereavement and the needs of bereaved children, young people and families is raised via our presence on social media. Our service is listed in local online community and national bereavement support directories.

Page 4

Phoenix Bereavement Support Services

TRUSTEES REPORT

We act as a useful resource for information and support to professionals in other fields, and provide school staff training and whole school support following pupil and staff deaths.

Introduction

We are a specialist Herefordshire service for children, young people (aged 5-21) and their families experiencing grief when someone close dies. We are unique in the county in offering our support following deaths in any circumstances or by any cause. 30% of referrals this year related to anticipated deaths, as a result of life-limiting conditions or longer-term illness such as cancer.

The majority of referrals (65%) followed sudden illness or traumatic deaths; road traffic or other accident, drug/alcohol related or suicide.

Referrals

Demand for support has increased from an average 40 pre-pandemic to 81 referrals for 107 children and young people this year.

The highest number of referrals followed the death of a parent (36%) or grandparent (33%), followed by wider family including siblings (22%).

Referrals from education account for nearly half our referrals, demonstrating the impact bereavement can have on engagement in education and behaviours. Almost one third now come from other specialist services, both statutory and third sector; Social care, mental health, family support services, when grief may be complicated by other factors. 40% of our referrals were identified as vulnerable, eg from areas of deprivation (IMD 2019), with additional needs (eg SEND or neurodiversity) or complex grief, prompting an increase in 1:1 support provided.

Service Delivery

We offer advice and guidance to parent/carers and professionals with the aim to improve early interventions around the child; eg supporting parent/carers to explain death to children, understanding how children’s grief can differ with age and understanding. 3% referrals received advice and emotional support, but did not continue to receive the full support programme in this year. Initial support, assessment and introduction accounted for 8% of our time.

Our interventions support and encourage adaptation and adjustment to change, with healthy coping strategies, life-skills and self-belief as protective factors against future difficulties. Our service is flexible to needs and ends only when the young people or family feel more secure in their capacity to cope.

Family Support

35% referrals related to children of Primary school age (5-11)

Specialist Practitioners support families as they navigate their grief experience. Family members are supported to communicate effectively, recognising individual responses in order to help each other adjust to loss, develop problem solutions and family coping mechanisms. Children aged 5-11 are supported individually between sessions.

44 families attended these group sessions.

Summer and Christmas socials brought families together and Christmas gifts delivered by Father Christmas were generously donated via Sunshine Radio’s Toy Appeal.

Page 5

Phoenix Bereavement Support Services

TRUSTEES REPORT

Small Group Sessions

40% referrals related to children of Secondary school age (11-16)

Pre-teen and teenagers often look outside the family for support. Our peer group support sessions provided an opportunity to receive trusted information, understand grief and the variety of individual responses. Facilitated discussions explore emotions and introduce healthy coping strategies. 17 young people joined these group sessions.

Youth Groups

Team-working and problem-solving activities provide opportunities to develop life-skills. Social time with fun and laughter, essential to mental health and wellbeing, fights loneliness and builds support networks. Our Youth Groups meet weekly during term-time. Numbers attending increased this year and we expanded provision to two groups meeting the needs of two differing age ranges.

One to one support

17% referrals related to young people aged 16+

Individual support is provided for young people aged 16+ or any with additional needs – Special Educational Needs or Disabilities, neurodiversity, grief complicated by other factors or in response to traumatic deaths. 600 sessions of 1:1 support were delivered.

5% referrals either did not respond to offers of support or declined to engage further following assessment and early interventions. This can be because support is not wanted, or the timing is not right. For others, receiving advice and guidance, emotional support and reassurance, they feel more able to manage their current situation. Some may return later as our support offer is open-ended.

Other Activities

Our Head of Service attended the Bereavement in Education Summit in June, at St Mary's University Twickenham, to contribute to discussion on death and bereavement inclusion in curriculum, policy and training.

Our Practitioners attended Trauma-informed practice sessions this year and the Head of Service attended further training to ensure the organisation as a whole operates as a trauma-informed service.

Funding designated and brought forward enabled us to provide our Youth Group with an adventure weekend at the local outdoor centre, Oaker Wood Leisure, in summer 2024. Activities were chosen to challenge, excite, build skills and cement friendships built on shared experiences.

Governance

Staff and service management

The support interventions are provided by three part-time self-employed specialist Bereavement Practitioners, each highly trained and experienced. They are line managed by the Head of Service. External clinical supervision is provided as a group and to individual members. The team as a whole is managed by the Chair.

Page 6

Phoenix Bereavement Support Services

TRUSTEES REPORT

Our Ambassadors formed a Youth Council this year helping us to ensure our support meets the needs of young people, their peers, providing ideas for activities. When available they help to deliver our youth group sessions, acting as role models and offering encouragement to engage.

Funding

Please see the accounts for detailed evidence of income and expenditure during this period.

Trusts and Grants

We received a two-year grant from Awards for All in June 2024 towards our work with families, and from The Toy Trust towards our resources for this work. We were successful in our application to the Co-op Local Community Fund 2023-4, voted for by members, and received the bulk of funding in October 2024. Core service costs have been funded this year by local grant-making bodies including the E F Bulmer Trust and Baron Davenport. A capital grant from Screwfix, held in reserves, will enable us to remodel our office and expand our delivery capacity. We also received funding as part of the Government UK Shared Prosperity Fund (UKSPF), aimed at improving health and wellbeing, that enabled us to provide our support to an increased number of referrals.

Fundraising

Community fundraising included a Tractor Run, raising £1300 in memoriam, and we organised a Christmas Concert of local talent including signed performances by our Youth Group. A National Grid delivery team nominated us to receive their safety bonus of £500. A generous major donor paid for the First Aid Training for the delivery team and Ambassadors, and an individual fundraiser raised almost £3000 in sponsorship.

We are grateful to all our funders, grant givers and community based support. Our work provides essential compassionate care to families and individuals struggling to cope at one of the darkest times of their lives. Your support ensures they are not alone as we light their way through to a brighter future.

The annual report was approved by the trustees of the charity on 16 December 2025 and Signed on its behalf by:

……………………………………………………… Linda Jones Trustees

Page 7

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:

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 2025 and signed on its behalf by:

......................................... Linda Jones Trustee

Page 8

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 2025 which are set out on pages 10 to 18.

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:

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:

……………………………………………….

Sharon Baker FCCA Chartered Certified Accountants

Suite 7 Penn House Broad Street Hereford HR4 9AP 16 December 2025

Page 9

Phoenix Bereavement Support Services

Statement of Financial Activities for the Year Ended 31 March 2025 (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
£
£
16,715
44,962
341
0
492
0
17,549
44,962
(244)
0
(24,056)
(32,168)
(24,300)
(32,168)
(24,300)
(32,168)
(6,751)
12,794
26,816
11,607
20,064
24,400		 2025
2024
Total Funds
Total Funds
£
£
61,677
26,661
341
542
492
311
62,511
27,513
(244)
(180)
(56,224)
(44,296)
(56,468)
(44,476)
(56,468)
(44,476)
6,042
(16,963)
38,422
55,385
44,464
38,422

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2025 is shown in note 14.

Page 10

Phoenix Bereavement Support Services

(Registration number: 07883124) Balance Sheet as at 31 March 2025

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
Restricted funds
14		 2025
£
-
44,422
44,422
(42)
44,464
44,464
20,064
24,400
44,464		 2024
£
-
38,380
38,380
(42)
38,422
38,422
26,816
11,607
38,422

For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 10 to 18 were approved by the trustees, and authorised for issue on 16 December 2025 and signed on their behalf by:

......................................... Linda Jones

Trustee

Page 11

Phoenix Bereavement Support Services

Notes to the Financial Statements for the Year Ended 31 March 2025

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) and the Companies Act 2006.

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 12

Phoenix Bereavement Support Services

Notes to the Financial Statements for the Year Ended 31 March 2025

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:

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 13

Phoenix Bereavement Support Services

Notes to the Financial Statements for the Year Ended 31 March 2025

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 change in value.

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 14

Phoenix Bereavement Support Services

Notes to the Financial Statements for the Year Ended 31 March 2025

3 Income from donations and legacies

Unrestricted
Funds
General
£
Donations and Legacies;
Donations from individuals
7,615
Grants, including capital grants;
Grants from other charities
9,101
Regular giving and capital donations
-
Gifts in kind
-
16,715
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
£
-
44,962
-
-
44,962
Unrestricted
Funds
General
£
341
341
Unrestricted
Funds
General
£
492
492		 Total
Total
2025
2024
£
£
7,615
1,564
54,062
25,097
-
-
-
-
61,677
26,661
Total
Total
2025
2024
£
£
341
542
341
542
Total
Total
2025
2024
£
£
492
311
492
311

Page 15

Phoenix Bereavement Support Services

Notes to the Financial Statements for the Year Ended 31 March 2025

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
£
£
244
-
244
-
Unrestricted Restricted
Funds
Funds
General
General
£
£
-
-
21,847
32,168
2,209
-
24,056
32,168
Unrestricted Restricted
Funds
Funds
General
General
£
£
1,296
-
913
-
2,209
-		 Total
2025
£
244
244
Total
2025
£
-
54,015
2,209
56,224
Total
2025
£
1,296
913
2,209		 Total
2024
£
180
180
Total
2024
£
237
41,888
2,171
44,296
Total
2024
£
1,296
875
2,171

Page 16

Phoenix Bereavement Support Services

Notes to the Financial Statements for the Year Ended 31 March 2025

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		 2025
£
237
2025
£
1,296		 2024
£
237
2024
£
1,296

11 Taxation

The charity is a registered charity and is therfore exempt from taxation.

12 Tangible fixed assets

COST
At 01 April 2024
Additons During Year
Disposals During Year
At 31 March 2024
DEPRECIATION
At 01 April 2024
Charge for the period
Eliminated on disposals
At 31 March 2025
NET BOOK VALUE
At 01 April 2024
At 31 March 2025
13 Creditors: amounts falling due within one year
Accruals
Other taxation and social security
Other creditors		 Office
Equipment
£
1,087
1,087
1,087
1,087
-
-		 Computer
Equipment
£
3,649
(1,909)
1,740
3,649
(1,909)
1,740
-
-
2025
£
-
(42)
-
-
(42)		 Total
£
4,736
-
(1,909)
2,827
4,736
-
(1,909)
2,827
-
-
2024
£
-
(42)
-
-
(42)

Page 17

Phoenix Bereavement Support Services

Notes to the Financial Statements for the Year Ended 31 March 2025

14 Funds

Unrestricted funds
General
Restricted funds
Unrestricted funds
General
Restricted funds		 Balance at 1
April 2024
Income
resource
Resources
expended
Balance at 31
March 2025
£
£
£
£
(26,816)
(17,549)
24,300
(20,064)
(11,607)
(44,962)
32,168
(24,400)
Balance at 1
April 2023
Income
resource
Resources
expended
Balance at 31
March 2024
£
£
£
£
(50,246)
(11,056)
34,487
(26,816)
(5,139)
(16,457)
9,989
(11,607)

15 Analysis of net assets between funds

16 Analysis of net funds

Cash as bank and in hand
Net debt		 At 01 April
2024
Cash flow
As 31 March 2025
£
£
£
38,380
6,042
44,422
38,380
6,042
44,422

Page 18