Charity registration number 1147696 Compathy regi$tration number 08014061 (Englxnd Wale$) JIGSAW (SOUTH EAST) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 JIGSAW (SOUTH EAST) LEGAL AND ADMJNISTRATIVE INFORMATION Trustees Mr J Trehame Dr C HugThes S P¢¥g Mrs D Springford Mr J Deali Mi J Doran (Appoiiited l April 20211 Charity number 1147696 Company number 08014061 Reglstered offiee F.ast Court Mansion Collcgc Lanc East Grillstead West Su$5¢X RH19 3LT Independent ex#miner Da￿eN HaTding AC.A FCCA DChA RILhard Place Dob%ort Serviceq Limiied 1-7 Station Road cra￿.1¢Y est Sussex RHIO IHT JIGSAW (SOUTH EAST) CONTENTS Page Trustees. report Independent examineT'S report Stateinent of financial activitle5 Balallce sheet 12 Notes to the flnancial ststements JIGSAW (SOUTH EAST) TRUSTEES, REPORT (INCLUDJNG DIRECTORS, REPORT) FOR THE YEAR EIVDED 31 MARCH 2022 The trusiees pres¢ni Iheir annual r¢pori artd financial 4iaiemenis for ihe year ended 31 Mar¢h 2022. The finaiicial staternents have beell prepaTed in accordance witli the accouiiting policie5 sel out in note I to the finaiicial stateineiit5 and coinply Th'itli tli¢ charitable coinpany's MenioTanduin and Article5 of Association, tlie Coinpanies Act 2006 and 'Accounting and Reportiiig by C.harities'. Sialement of Recoinniended Practice applicable to ch4ritle5 PT¢pariiig theiT accounts iii accurdanL¢ witli the Financial Repurting St41iddid appliLdbl¢ in th¢ bK and R¢publiL uf Ii¢land {FRS 1021 (effective I J¢inu tund any %hanfall in income io cover operating co%t8 whilst we developed our income 8tream%. Our performance was %trong at year end, and the use of rcscrvcs was not nccdcd, although this LhallLmgc rcmains tor 2022123. R¢serve$ poli¢). The Truste¢s ¢untinu¢ to work tvwards buildin¥ and Tnaintaining sutTi¢ient ￿SerVeS in line with th¢ reb¢rv¢s poliLy which is Tevi¢wed annually Cll￿ent pi)IILy IS that tvtsl funds which have n()t been designated f()r a %peLifiL use %hould be built up to and then niaintained at a level thai the trustee4 feel is buffiLient to ¢()veT the essential Tunning ¢i)st* lif the Lhanty and maintain i)ur ci)re %erviee4. Th14 wa% ai%e4%ed ai a level equivalent tts a perii)d tsf a minimum thf %ix ini)nth4 tts en%ure that the Lharity haq sufficient fund8 1() dth thi%. In line w'ith the re%erve% policy? the tru4iee% agreed 10 de%ignaie £20,(K>O i()wards devel()pment coqtq to invest irt tuiure capacity to be able lo sustain higher operating costs. Financial poli¢i¢s arc regularly r¢vi¢wed with th¢ management team at quarterly m¢eliiigs. Wc hai'¢ robust pr(￿css¢S and mcasurcs in placc tor thc Tnislces to ovcrsce and rcN'icw oiir tinanccs. In addition, trL]slccs rcccivc monihly managcmcnt rcports. Development fund As mcntiot)cd above, we agreed to set aside L20,000 for ￿llds for developing commllnications and fundraisinglmarketing the exploration and the development of a customer relationship matmgement system. PrlnclpAI fuThdlThg $ources Wherea% in 2020121 we had secured some 'emergency' Col'id granis, in 20211?2 the majority of fiinderg had reiumed to pre- pandemic funding eriteria and proces%es. We had anticipaied thai the exceptional grant in¢ome for 2021122 could ttot be repeated and were ple&8ed with our pertomiance Thhich exceeded pre-pandemie level8. Thi8 wa8 particularly imporlanr given our much higher operaiing co%t%, driven mainly by the higher %taff costs for the Grief Support project a% we maintained the increa%ed capaciry of the Service to meer Ihe continued higher demand. If we are lo coniinue to operate ai the higher level of capacity, with the associated costs. we will need lo ensure that our income streams are sustainable at this higher level. Grants rcmaincd our principal incomc slrcam. Wc cntcrcd thc third ycar of our fivc-ycar grant from thc National Lottcry Community Fund for thc staff costs of our Prcparing for Loss proj¥ct. W'c sLcurcd a onL-ycar grant from tliL Guildford and WavcrlLy CCG and Surrcy County Coullcil which liclpcd fund our incrcascd capacity. NI'L wcrc thrillcd and Eratcful to sccurc anothcr thrcc-ycar grant froin BBC. Childrcn in NLcd grant from Novcmbcr 2U21 this continucs to bc our largcst grant for thc Grief Support project, providing a tirni funding base for two support workers, suppleniented by smaller grants. Il'e are grateful to the many other funders who have contributed to our work, and many are now repeat funders. Tlie local Comniunity Foundation5 provide regular annual grants to support our work. Our ne￿. Grants Manager lielped develop our reporting process so that we can offer all funders either a bespoke report in the forinat they iequire or a short easy-tO-Tead general report on how their grant has helped. We want to be able to show eN'ery funder how their donation has made a difference. Our other incorne Streams weTe donations and fundraising, both exceedillg our original forecasts for the year and returning to c105e tLI pre-pandeinic levels. A lot uf the inconie was raise(I by a small nuinbtr of local 5UPPOrteTS il'ho each rxi5ed bLIHie stounding aniouiit5 of rnoney for us. Sorne exaniples ￿'¢T¢ groupb uii(l indiiii(luMls tydkiiig oii local l Ok Tull5. the F4stbourne half marathon, BTightOil 411(l London in4141hoiis, the M4141hoii des Sdbleb, the Isle of Wight challenge (ind mQT¢. We weie delighted th￿tt OUT 5UPPOrteTb w¢re 50 generous throughout th¢ year. Chall¢n¥e eveiits hJN'e btcoine our fastest gTowing typ¢ of fundraising Inco￿¢. W¢ also s¢t up acLounts to inake 'ln Memory, givillg an(1 fundrJising muLh ellsiei. We eiijoytd th¢ ongoing suppott of some local businesses and began an update to all our fundraising and marketing iesout¢es. We ran our Christmas Jigsaw campaign for the second year. We could not return 10 our own indoor face-to-face fundraising events until Spring 2022 and had to postpone oiir biggest fundraiser, our Charity Ball 10 April. Wilh our supporter base growing slowlv, we ha￿e decided the time is right 10 inpest in a CRM qystem so that we ¢an bllild oiir relation8hip8 ￿'Ith ollr supporter more etyicienily. We plan 10 introduce Ihis in the comins year. pag)e 5 JIGSAW (SOUTH EAST) TRUSTEES, REPORT (INCLUDJNG DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 Plans for future perlod$ Future plans 2f)22 sccs thc Charity's 10-ycar anniversary which wc will cclcbratc at thc Ball in April 2022. Thc l O ycars ha￿.¢ passcd quickly, we are delighted in the growth and stability of the Charity especially how it was managed during the pandemic. The Charity has the ambition to help more children and young people in a timely & appropriate manner, but we recognise the challenges for a charity such as oiirs are as nreat as ever, obtaining new funding sti'eams continues to be our main fociis along with wiiiniiig niultiyear graiits which provide security for the futUTe development of our seTvice and helping as many children and youno people as we aTe able to. We plan to contiiiue to deliver our two core project5 Wlthin our ¢￿￿ent geogTaphical area while a thorough Teview of our Services 15 conducted. Ille will Collsider liow we can operate ill the m05t C05t-effectiTre way whi15t still achieN'ing the desired outcomes for children and yout]g people. We are c105e to understanding the c05t of each element of the se￿ice and will continue to exaniine this a5 we review, the service5. We will be iTnproving the way we captur¢ and analyse oui outcomes infotmation to more accutately track every eletnent of our s¢rvic¢ today 50 that we know how. each of our int¢rv¢ntioiis contributes to OUT plann¢d outLLltne5. We will also make iilLfeu5ed Use of technology in thi5. We have inade the decision to invest in 3 case management System and we are curtently Irialling a Couple 10 ensuTe w¢ get the best system for our needs. This ivill allow us 10 hold infom)aiion in one secure place that can be a¢¢essed by all staff at whatever level they need. Tt will also allo￿ us 10 reLord notes artd information on families, children and young people pliis re¢ord vital feedba¢k anonyimoiisly which Can be collated 10 produce paluable commentary 10 the future servi¢e8 ive provide. In addition, 11 will give us beiier ways of ¢ollaiing all our oui¢omes informaiion. We continue lo work wilh our.8ervice u%er8, qialy and volunieer8 to re%pond to ihe changing need% of young people and iheir familie8 lrt these urtu%ual times to 8etile wilh the new'nomjal,. Il'e will inve%iigaie the oulcomes and feedbaLk from eaLh part or the %erviLe artd insiigaie any opportunitie% for %ervice enhancemeni%. We have previou%ly ideniitied opportunitie% for Increasing refemls from oiher 8ource% such a% CJP'S and clinical nurse speciiL Iisi team%, which we will reach out 10 Ihis coming year nd importantly we also plan to conlittue to reach out more to the mosi deprived and disadi'anlaged in our community. Wc will rcvicii, Ihc ILarning and dcvclopmLllt of our staff and volunlLcrs in our commitmLnt to cnhancing IhLir skills. All staff and ￿olUnt¢crS rcccivc a comprcliknnsivc induction, biit wc wish to conliniic lo support thcir pcrsonal dcvclopincnt. Wc havc somc planncd training cvenis for staff and voluntccrs that will support scrvicc quality and pcrsonal dcvclopmcnt. We have contillued to w'ork alongside other professionals in our community to support the hundreds of bereaved childrell in their everyday lives. During the last financial year, we completed a review into the objectives and benefit5 of Charity Patrons, this work was undertaken by two of the Trustees. It provided a clear view of the IE5pon5ibilities and qualities we require of our Patrons and ive have been lucky eiiough to secuTe the seTh'ice of a wonderful iiew patron, Gary Andrews. Gaiy ha5 completely embraced his Patron role and ha5 alTeady attet]d¢d many evait5. We continue lo believe there are many benefit8, including fjnancial, lo growing our volunteer numbers. This projeci wa8 started during year 202012021 but M'as delayed due to the palldetnic and review of the service. We aim to move fonvard with this next ycar, particularlj oncc thc scrvicc rcvicw has bccn complctcd. Wc will coniinuc to work collaborativcly with othcr organisations. to collcctivcly improvc thc outcomcs of bcrcavcd childrcn alld young pcoplc at a critical tijnc in thcir livcs. Strueturey governante and management Jigsaw (South East) is a rcgistcrcd charity numbcr 1147696 and has bccn cstablishcd sincc 12th Jullc 2012. The cliaritable company is controlled by its governillg document, Memoranduni and Articles incorporated 30 Marcli 2012 ainended by special resolution TegisteTed at Conipanie5 House ot] 12tli June 2012, and constitutes a liinited company, liiniled by guaTantee, as defined by the Companies Act 2006. pag)e 6 JIGSAW (SOUTH EAST) TRUSTEES, REPORT (INCLUDJNG DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 The tru81ee%, who are also lh¢ direciors for Ihe pury)ose of¢ompany law, and who served during lh¢ y¢ar artd up l() ihe dale or signature ofthe finanLial %iatemenl4 were= Mr J Trcharnc DT C Hughes Mrs S Pegg Mr% D Springford Mr J Deall Mr5 J Fairlx)urn Mr J Doran IRe51gii¢d 14 August 2021) (Appointed l April 20211 All trustee5 are reqUi￿d to disclose all relevdnt 15bu¢b and withdrdw from deL-i510ns wh¢re a Lonflict of int¢re5t arises dnd dre DBS LI1￿k¢d befure joining the Lharity. Cu￿t￿tlY we have six TTUStees. Dr CeLilia Hu¥hes, ChaiT (If Tru4t¢es, retired Cvn4ultant Paediatri¢ian who worked with many ¢hildren that had additicjnal needs either physical i)r develnpmental Mr J()hn Treharne, fi)under Directtsr i)f a lei%ure c()mpany and accountant Mrs Sue Pegg, a business professiortal with experience of change management and people Llevelopmeni Mrs Debbie Spriiigtord. a busirtess protessional with experience li) marketirtg, cortsumer irtsight attd leamirtg and de￿.elOpmenl. Mr Joshua Doran, a business professiottal with experience of biidget planning and problem solvittg Mr John Dcan, a company dirccior wilh cxpcriencc in cmploycc bcttcfits and wcllbcing. Dllring ihis account's year, we have continued to assess not only the services we offer but the roles needed io provide the service. This will continue inio the coming financial year M,hen we hope to make any necessary changes as smoothly and swiftly as possible. D¢¢i$ion making Ai the qiiarterly meetings the trustees agr¢¢ the broad strategy and areas of a¢tivity for the chariry, including consideratiort of finances, serviLe delii'ery, policy reviews, safeguarding and n.gk. Addiiional meetings take place 2$ reqlli￿d. The day-to-day admini8iration, fiinding application8, activity and 8iaffing is%ues are delegaied to the Chariiy Director, Ihe Business Development Manager, Service Developmeni Manager Ihe Finance & Re%ollrce% Manager, and Ihe Serviee Team Martager. Induction 9nd training of new trustees On Lippoinlmeni new Irusiees are inducted into the charity and. depending on Iheir level of experience and skill%, we adL2Pt their iiiduction to include a financial and service overview and opwrtunities lo meet staty and volunteers. Their induction pack includes a bricf history of IhL cliarily, fjnancial infonnation, a copy of thc goi'cming trnst dccd, a copy of thc Charity C.ommission's ¥uidat)cL for ncw Trustccs and kcy policiLs. Rl$k management Thc trustccs havc a duly io idcntify and rcvicw ihc risks to which thc chariry is cxposcd and to cnsurc approprialc controls arc in placc to Providc rcasonablc assurancc against fraud and crror. We have TevieThed our financial controls during this financial year. The principal financial risks faced by the charity lie in the having a limited lei'el of long-term guaranteed funding, w'hich varies year on year. This is being mitigated by a continued focus on securin8 more multi-year granrslfiinding and developing more relarionships with business and regular supporters. c￿￿entlY the charity has in place a Risk Management Policy, a Financial Contiols Policy. a Risk Register and a Rese￿eS Policy which are reviewed by the TTUStees. Tn]5tees have given consideratioll to the Charities SORP I'statement of Recommended Practice'l Committee's advice in its publication'lmplicatiolls of COVID-19 Control Measure5 and Charity Financial Reponing, and to the risks arising a5 a result of the coronavirus pandemic. Tlie Charity 15 actively monitoring and maiiaging the situation as it develops. We have adapted our opeTations and consider that the Charity ha5 adequate reserve5 and committed fvture gTants and donations froin 5uppoi1ive and solvent funders. pag)e 7 JIGSAW (So￿rH EAST) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {coKfiNUED) FOR THE YEAR ENDED 31 AL4RCH 2022 The In￿¢$, rcport was &pprtyve41 by th¢ Board OfTThst￿. Dr C Hugbes Tr￿te¢ pxgc 8 ## **JIGSAW (SOUTH EAST)** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF JIGSAW (SOUTH EAST)** I report to the trustees on my examination of the financial statements of Jigsaw (South East) (the charitable company) for the year ended 31 March 2022. ## **Responsibilities and basis of report** As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements 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 the charitable company's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Since the charitable company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements 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 financial statements 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 financial statements to be reached. ## **Darren Harding ACA FCCA DChA** Richard Place Dobson Services Limited 1-7 Station Road Crawley West Sussex RHl0 lHT Dated: 19 December 2022 page 9 JIGSAW (SOUTH EAST) STATEMENT OF FINANCIAL ACTJVITJES JNCLUDJI¥JG INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EIVDED 31 MARCH 2022 Current financial year Unrestricted Unre5trieted fund5 funds gencrxl de$lgn&ted 2022 2022 Restrieted fuNd5 Total Total 2022 2022 2021 Note5 In¢ome from: Don2É tion8 and grants Charitable activities ProNiding Ttaining Fundraising a¢tivities It)vcstmct)ts 83,245 187,774 271,019 285,328 225 51,636 22 225 51,636 22 1.045 44,698 120 Total In¢ome 135,128 187,774 322,9n2 331,191 enditure on: Raisingw funds 30,026 15.388 45,414 27.310 c.haritable activities Supporting Children (Cirief Supporll Supporting Children (Preparillg for Los51 ProNiding Training 40,409 34,6f)O 129 106,099 73,055 146,508 107,655 129 122,787 96,403 606 Total eharitable expenditure 75,138 179,154 254,292 219,796 MateTial other ¢xp¢n(liture 10,366 10,366 Total expenditure 115,530 15,388 179,154 310,072 247,106 Net income for the yearl Nct movcmcnt in funds 19,598 115.3881 8,620 12,830 84.085 Fund balances at l April 2021 149,469 20,0(X) 17,602 187,071 L02,986 Fund balanees at 31 March 2022 169,067 26,?22 199,901 187,071 The qiaiem¢rti or rinancial aciivilies includes all gairts and losses reLogrtised in lh¢ year. All income and expenditure (krive from continuiiig activitle5. Thc statcmcnt of flnancial activitics also complics with thc Tcquircmcnts for an incomc and cxpcnditurc account undcr thc C.ompanics Act 2006. page 10 JIGSAW (SOUTH EAST) STATEMENT OF FINANCIAL ACTJVITJES {CONTINUED) JNCLUDJI¥JG INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EIVDED 31 MARCH 2022 Prlor finaneial year Unre5trieted Unrestrieted funds fuNd5 general de$lgnated 2021 2021 Restricted fund5 Total 2021 2021 Note5 In¢ome from: Don2É tion8 and grants Charitable activities ProNiding Ttaining Fundraising a¢tivities It)vcstmct)ts 124,273 161,055 285,328 1.045 44,698 120 1.045 44,698 120 Total In¢ome 170.136 161,055 331,191 enditure on: Raisingw funds 27.310 27.310 c.haritable activities Supporting Children (Cirief Supporll Supporting Children (Preparillg for Los51 ProNiding Training 48,711 6,764 606 74,076 89,639 122,787 96,403 606 Total eharitable expenditure 56,081 163,715 219,796 Total expenditure 83,391 247,106 Grosb transfe15 between fullds Net income for the vearl Net moTrement in fund5 118.7701 20,000 {1,2301 67,975 20,000 {3,8901 84,085 Fund balances ai l April 2020 81,494 21,492 102,986 Fund balances at 31 March 2021 149,469 20,000 17,602 187,071 page 11 JIGSAW (SOUTH EAST) BALANCE SHEET ASA T31 MARCH2022 2112Z 2021 Iyot FI￿d Tangible awt$ 12 615 Current *Sfets Debtrfs C#5h ￿ bank alld in hand 13 3,212 222.718 188 246.681 225.930 246.869 Credilors: f*lling dRe vithin year 14 {26,029) (60,4131 Net CUTrent assets 199,901 186,456 Total le55 currellt Ilablllde 199.901 187,071 lTrrome fund8 Restricted tunds ictcd fi]nd.8 DesigJ]at¢d funds GeBet31 UDT¢5trict¢d futtds 17 26222 17,6Q2 18 4.612 169.067 20.000 149,469 173.679 169.469 199,901 187.071 The totnpany is ¢ntitJed io the exemption frum the aud21 requi￿ conrained IA section 477 of the Companies Act 2¢M)6, f tILe yearcndd 31 March 2022. Thc dtre¢1o￿ acknowledge their responstbilities fur Lx>mplying with the requir¢m¢nts of thc CompBniL'% Ad 2(1)6 with respe¢t to at￿U[￿l￿g rccords and the prepa¥atio]J of fir)8nGial statanent5. Th¢ members have not required the company to obtaiu an audil of tL¥' fillanci81 sta*m¢nts foT the year in question in accordaDC¢ with sectitsn 476. Thtsc finar￿la[ statements have be¢0 Pwa￿d in accordancc with the ptrovisions applicable to wtnpanies subjec¢ to the smdl con)pani¢$ regitv. The fjn¥ncial %tatemEnts were approvd by the Trustet5 On........ ......... .. Dr C Hughcs Th￿e¢ Company r¢gtstr*tlon thuftbber 080141)61 Ke12 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIVDED 31 MARCH 2022 A¢¢ounting poll¢les Charit). information JIg￿W (Souih Eabtl is a private company limiied by guaraniee in¢i)rporaied in Ertgland artd Wale4. The reg181ered office i.% Easi Coiirt Man8ion, Cnllege Lane, East Cirin%tead, We%t Sus%ex, RH19 3LT. 1.1 A¢eounting conventio The financial %taiement% hai'e been prepared in aLC()rdance with the charitable Lnmpany'8 Memorandum and Article8 of A%qoLiatii)rt, the Ci)mpartie% Act 2006 and "ALcouniing and Rep()rting by Chariiieq.. Statement tsf Reci)mmended PraciiLe applicable to Lharitie% preparing their account% in accordanLe with the Finartcial Reporting Standard appliLable in the UK and Repllblic ot. Ireland IFRS 1021 (effective l January 20191 The charitable cojnpany 1% a Public Benetii Entity as defined by FRS 102. Thc charitablc company has takcii advanlagc of Ihc provisions in thc SORP for eI￿ltIcS applying FRS 102 Updalc Bullclin I not 10 prcpiL rc a Staicmcnt ot Cash Flows. The financial stateiments are prepared in sterling, which is the fun¢iionxl ¢urren¢y of the charitable ¢ompxny. Monetary amourtLS in these fiiian¢ial stateixents are riiunded to the nearest £. The fillancial 5tatement5 have been PTepared under the historical cost convention. The PTincipal accounting policies adopted are Set out below. 1.2 Going concern At tlie time of approvillg the fit]ancial statements. the tt715tees have a reasonable expectation that the charitable coinpany ha5 adequate ￿SOurCeS to Colltinue in operatiot]al existence for the foreseeable future. Thus the trustee5 continue to adopt the going concerll ba515 of accouiiting in pieparing the finaiicial stattnients. I_I Charitable fund$ Unrcstrictcd funds are available for use at the discretion of the trnstees in furtherance of their charitable objectives. Designated funds have been set aside out of ￿t￿eStricted funds by the trustees for specific purposes. The purpose and use of the designated funds are set out in the notes to the fit]ancial statements. Restricted funds are subject to specific conditions by donors as to how they may be used. The purpose5 and uses of the restricted funds are set out in the notes to the financial ststements. Further explanation of the iiatUTe and purpose of each fvnd 15 included in the note5 to the financial statements. 1.4 lth¢om¢ Income is recognised when the charitable company is legiL Ily entitled to it after any performance conditiorts have been mct, thc amounts Lan bc mcasurcd rcliably, and it is probable that incomc will bc rcccii'cd. Donations. fundraising and grallt income is recogllised in the year in which the income is receivable, which is when the charitable company becotnes elltirled to the resources. Investment incoine. which includes inteTest Teceivable is illcluded in the Statement of Financial Activitie5 in the yeaT in which it is receii'able. Income 15 ieceived from Olle charitable actiN'ily, which is, Providing Tiainiiig all of whicli 15 iecognised in the year in whicli tlie incoine i5 i¢ceiN'able, Th,hich is wlien the charitable coinpany becoines eiititled to the resources. page 13 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 Accollllting po]icies {ColltlDued} 1.5 Expenditllre Liabilities are recognised as expenditure a5 soon as there is a legal or constructive obligation committing the charitsble coinpally to that expellditure, ir is probable rhat a rraiisfer of economic bellefits will be required in settlement and the amount of tlie obligatioll can be ]nea5ured reliably. Expenditure is accounted for on all accruals basis and has been clas5ifJed under headillgs that aggregate all cost related to the category. Where costs callt]ot be directly attributed to particular headit]gs they have been allocated to activitie5 on a basis consistent with the use of resources. AII c05t5 diTeCtly attributed to particulai cliaTitable activities are allocated to that activity. Support costs which includes TT and gOVeTnanc¢ costs, 5UPPOrt the Tnain charitable activities but are not directly attributable to a particular activity. Charitable a¢tivitie$ C.hariiable a¢tivilies ¢ompr14es those ¢osts in¢urred by the charitable company in the delivery of ils a¢iivilie% and servi¢es for Ils benefi¢iaries. The ehariiable ¢ompany hag identified Ihre¢ ¢hariiable a¢tivities which ar¢ Siipporiing c.hildren (Grief Siippon Service), Supporting Child￿n (Prepanng tor Loss) and Providing Tvdinin& they have also in¢urred fllndrai%ing co%t8 throughout Ihe year. Allocation and opportionment of costs Siipport costs arc allocatcd to all thrcc charitablc activitics on a pcrccntagc basis. This is bascd on thc pcrccntagc of dircct costs in cach of thc acrivitics, then thc samc pcrccntagc of support costs is calculatcd and attributcd to that activity. 1.6 TAngible fixed assets Tangible fixed i?ssets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. D¢pTeciatlOll IS Tecognised so as to write off the cost OT valuation of asset5 less their Tesidual value5 over theiT useful lives on the following ba5es'. Co]nput¢t 2 yeaib Sttaight Line The gain or Iosb aT]sing on ihe di8posal c)r a$8ei Is detemined as the ditreren¢¢ between Ihe sale pro¢¢e(Is and Ihe Larrying value ofihe asbei, and ib re¢ognib¢d in ihe slaiemenl or rinan¢ial a¢livilie4. 1.7 Cash and cash equivglents Cash and cash equivalents jllclude cash in hand, deposit5 held at call with banks, other short-term liquid investments ivith original maturities of three tnollths or less. and bank overdrafts. Bank overdrafts are shown within borrowillgs in C￿￿ent 1.8 FinanciAI instruments The charitable cojnpally Ollly has finallcial assets and liabilitie5 of a kind that qualify as basic fit]ancial in5tn]ments. Basic financial instruments are initially recognised at transaction value and subsequelltly Ineasured at tlieir settlement value. 1.9 TaxAtion The charitable compally is exejnpt froin corporation tax on its charitable activities. 1.10 Employee benefits The costs of short-terin etnployee benefits are recogt]ised as a liability alld an expense. The cost of any unused holiday et]titleinent is recognised in the peTiIKI in which the employee's service5 are received. 1.11 Retirement benefits Payinent5 to defined contribution retlTement benefit scheines are chaTged as an expense a5 they fall due. page 14 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 Accollllting po]icies {ColltlDued} 1.12 Debtors Other debtors are recognised at the settlejnent amount due. 1.13 Creditors Creditors are recognised where the charitable company has a presellt obligation resulting from a past event that will probably result in the trallsfer of funds lo a third party and the ainount due lo settle the obligatjoll can be measured or estimated reliably. Creditors are normally recogni5ed at their settlement ajnount after allowing for any discounts due. 1.14 Operating leases Rentals payable under operatingT leases, lllcluding at]y lease incentives received, are charged as all expense oil a straigTht line basis over the terni of the relevant lease. Critical accounting estimates gnd judgements Tn the application of the charitable comparty's accounting policies, the tru$￿t$ are Tequired to make judgements, esiiimates and assumptions about the carying amount of assets and liabilities thai are not readily aiipareni from other sources. The esiiimates and asso¢iat¢d &ssumpiions are based on historical exp¢rien¢e and other fa¢tors that are ¥onsideTed 10 be relevanl. A¢iual resulls may diiTer fTom these eslimates. The e%limaie% and underlying a88umpiion8 are rebiewed on an ongoing ba%i% Rev18ion8 to accouniing e%timate8 are recogni8ed in Ihe period In which the e%iimaie 18 revi%ed where ihe revi8ion atTeci8 only Ihal peTiod. or in the period or the revi%ion and future period% where the revi8ion atYect8 boih current and future periods. The main judgement and accounting estimates included in the accoutjis are.. DLfcrral of grant incomc Incomc is rccogniscd whLn Jigsam, Isoiithcastl is cntitled to thc incomc and this will bc bascd whcn thL work is complcicd and thcrc is no rcquircmcnt to repay thc grant. Donatlons and gr4llt$ Unrestricted funds general 2022 Restricted fund$ Total UnTestricted funds gcncral 2021 Restricted funds Total 2022 2022 2021 2021 Donations and gifts GTants 38,245 45,(M)O 38,245 232,774 36,102 88.171 36,102 249.226 187.774 161,055 83,245 187,774 271,019 124,273 161,055 285,328 page 15 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 Donations and grants {ColltlDued} U￿restricted funds generAI 2022 Restricted fund$ Total UnTestricted fun(Is general 2021 Restricted funds Total 21122 2022 2021 2021 BBC Children in Need Commiinity Foundation for Surrey T￿¢ Colours Trust Sussex Comn)urtily Foiindation Charlcs Lcivis Foundation Guilford aiid Il'averley CCG 34,811 34,811 38,353 38,353 5,000 8,584 13,584 5,000 5,(K)O 7,500 3,591 11,091 5,000 1,500 6,144 2,810 1.310 23,226 23,226 Naiiunal Liiltery C()mmunity Fund NLCF (Early Bcrcavcmcntl Bai'bai? Ward Children'5 Foundation Masonic Charitable Foundation St Faith's Trust Anton JuTgen5 Charitable Trust child￿.7¢k TTUSt Thc Lawson TrL]St 68,946 68,946 25,000 67,594 9,344 92,594 9,344 s,{￿0 5,000 5.000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 9.500 5,000 7,000 1.621 5,000 9.500 5,000 7,000 1.621 CAF HMRC JRS Grant The Truemark TrLLSi Postcodc Ncighl)ourhood Trust Surrey County Council and NHS sU￿¢Y ICAMHSI Community Foundation tor urrey 2022 Hospital Saturday Fund Russell Kin Trust Wvking BiTrr()ugh C()un¢il Edward Gosiling Foundation Kent Corninunity Foundation Other 7,IM)O 7,IM)O 14,435 14,435 28.000 28,(M)O 1,491 10,000 4.500 5,500 ,491 iO,IN)O 7,(M)O 5,500 2,500 5,000 5,000 1,500 5,000 1,500 23,(X)O 18,000 13,550 6,500 20,050 45,(K)O 187,774 232,774 88,171 161,055 249,226 page 16 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 Charitable actlvltles Providing Training Providing Training 2022 2021 Sales within Lharitable activities 225 1,045 Fundraising activitie5 Unrestricted UnTesiri¢led funds funds general geneTal 2022 2021 FundTaising a¢tivities 51,636 44.698 Invc5tmcnts Unrestricted Unrestricted funds funds gener&1 general 2022 2021 Interest receivable 22 120 Raisin% fund5 Unrestrlcted Unrestrltted runds funds general designated 2022 2022 TThtAI Unre8tricled funds gelleTal 2021 2022 Raising donations, grants and fundraising income Seeking donations and grants Fundraising costs Staff cost Support costs 496 ,431 19,792 8,307 496 ,431 35,180 8,803 1,967 25,343 15.388 RaisingT donatlOll5, grants and ￿ndraisIn&T inCOTne 30,026 15.388 45,414 27.310 30,026 15,388 45,414 27,310 Fundraising costs incliidc all thc costs of our cvcnts. page 17 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 Charitable actlvltles Supportin¥ Supportin¥ Childre Childre (Grief (Preparing Suppvrt) for l.vss) 21122 2022 Proi'iding Training Total 2022 2022 Staff costs GTant expenditure- other Pn)ject c()%t% 106,414 7,452 6,810 82,005 5,050 254 188,419 12,502 7,064 120,676 87,309 207.985 Share of support costs (see note 9} Share of governai)¢e costs (see note 9) 24.376 1,456 19.197 1,149 43.694 2,613 146,508 107,655 129 254,292 Analysis by Unrestricted funds- general Restticte(I funds 40,409 106.099 34,600 73.055 129 75,138 179.154 146,508 107,655 129 254,292 Supporting Supporting Children Children (Grief (Preparing Support) for Loss) 2021 2021 Providing Training Total 2U21 2021 Staff costs Depreciation and impaiTinent GT¢inl ¢xp¢ndilure- vih¢r Projcct Losts Groups 99,052 81,551 532 L81,L35 4,921 929 2,523 3,051 7,972 929 2,523 107,425 84,602 532 192,559 Share of support costs (see note 91 Share of governance co%t%18ee nole 91 13.682 1,680 10.506 1,295 66 24.254 122,787 96,403 606 219.796 Analy515 by fund Unreslri¢t¢d fuiids- gei)eral Restricted funds 48,711 74,076 6,764 89,639 6Q6 56,081 L63,715 page 18 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 Charitable actiTrryties {ColltlDued} 122,787 96,403 606 219,796 Suppurt e05t5 Support costs Governance tosts 2022 Support co%18 Cjovemance 2021 SlatYco8t Depreciation Operating lease charges Computer office expenbes Equipmcnt and room hirc Insuraiice Printing. p(Is¢a¥¢ an(1 Ststivnery Markcting and communications consultsnt Staff training and welfare SubsciiptiOnS Telephone Sulldries Bookkeepit]g and pa)Toll 22.516 615 6.186 22,516 615 6.186 615 4.898 615 4.898 4,368 846 3,326 4,368 846 3.326 4,531 846 3,403 4,531 846 3,403 397 397 364 364 2,313 1,607 125 2.131 2,313 1,607 125 2,131 112 7,459 704 232 2,482 59 6.120 704 232 2,482 59 6.120 7.459 Independent Examination fee5 Raiik charges 3,050 59 3,050 59 2,909 74 2,909 74 52,001 3,109 55,110 24,254 2,983 27,237 Analyb¢d b¢lwe¢ Fundraising Charitable activities 8,307 43,694 496 2,613 8,803 46,307 24,254 2,983 27,237 52,001 3,109 55,110 24,254 2,983 27,237 Governance include% payjnenls 10 Ihe Independenl Examiner of£2,90912021- £2,940). 10 Tru$tc¢$ None of the trustees lor ally persons c0j￿ect¢d with them) received any remuneration or benefits from the charitable cotnpany during the year. Trustees expenses There were no trustee5' expen5e5 paid for the year et]ded 31 March 2022 nor for the year ended 31 MaTch 2021. page 19 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 Employee$ The average Tnoiithly number of employees during the year was.. 2022 Number 2021 r4umber Full time equivalent Employment co$t$ 2022 2021 Wages and slllaries Social securiry costs Other pension costs 233,471 9,270 3,374 197.630 6,255 2,593 246.115 206,478 Key M&nhgement Personnel The irll%tees con%ider follr members of lo be key management pe￿ortne1, which has increased from prior year due to a restructure. The total etnployment benefits of key management personnel were £52,44812021.. £52,300). Jigsaw (S(iuihEdStl workf(Ir¢¢ Is Tndd¢ up (If the foll(Iwing Pdrt tiTn¢ 5tdff.. A Charity DireLt(Ir. a Fin#nLe & Resvur¢es Manager. a Business Develvprnent MJnageT, a COMI￿unIL&tIOns & Media Manager. a ServiLe Team Mallager, a ServiLe Develttpment Manager, a Service & Vthlunieer C()-i)rdinator. eight Support Warker.%, a GThnt4 Manager, a Grant% C()-nrdinati)r. a Fundrai%ing C()-i)rdinattsr, a Fundraising A%sistant. There were no employees whose annual reinuneration was Tnore than £60,000. 12 Tan%ible tixed asset5 Computers Cost At l April 2021 1,230 At 31 March 2022 1,230 Depreciation and impairment At l April 2021 Dcprcciatjoll chargcd it] thc ycar 615 615 At 31 MJr¢h 2022 1,230 Carrying amount At 31 Marcli 2021 615 page 20 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 13 Debtors 2022 21121 Amount5 falling due within one year: Tradc dcbtors Prepa￿]entS 3.212 188 3,212 188 14 Creditors: hmounts falling due within one year 2022 21121 Notes Otlier tsxation and social security Def¢￿ed incom¢ Trade creditors Accruals 4,284 3,667 51.417 980 4,349 15 660 3.648 26,029 60,413 15 Deferred In¢ome 21122 2021 Other deferred income 17.437 51,417 Deferred income is included it] the financial ststetnellt5 a5 follows.. 2022 2021 D¢ferr¢d incurn¢ ib included within.. Curreni liabilities 17,437 51,417 Movements in the year.. Deferred income ai l April 2021 Rclcascd from prcvious pcriods Resources defe￿ed in the year 51,417 3,800 13,8001 51.417 17.437 Deferred income at 31 March 2022 17,437 51,417 page21 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 16 Retlrement benellt $¢hemes Defined coNtributiOll schefftes The Lhaniable Ll)nipany i)peraie8 a defin￿ c()niributinn penbion %Lheme f()r all qualifyirtg empli)yees. The a4sets of Ihe %cheme are held sepaThtely frnm thi)se tht'the charitable ei)mpany in an independently adininistered fund_ The charge to profit OT loss in re5PeCt of defined contributloll schemes was £3.37412021 £2.5931. 17 Re5trieted funds The incoine fund5 of the charity include re5thcted funds comprising the following unexpended balance5 of dollations and grants held on trust for specific PUTP05es'. Movement funds Iniomliig resourees BalaDee *t l Aprll 2021 e5￿￿ree$ tipended Balante *t 31 Ilarch 204 10,167 BBC Childrei) in Need Commllnity Foundarion for Surrey Cominunity boundation Surrey 2022 Pvbtcvd¢ N¢ighbo)urhuvd Trust Sussex Commllniiy Foundaiion Fundraising- The Big Give National Lott¢ry Conimunity Fund Barbara Ward Children's Foundatio SCC & NHS Surrcy ICAMHS 21-221 H05Pital Saturday Fuiid St Faith'4 Trust Haskins Charitablc Trust Toyota Chai'ilable Tn]st Shanly Foundation Craiwick Airpon Comjnunity Tru81 Russell Kin Trust Woking Borough Council Ed￿ard Gostling Foundation Kent Comtnunity Foundarion Briall Murlagli Charitable T￿st 8,119 596 34,811 132,7631 15961 11,4911 114.4351 1,491 14.435 3,591 3,123 13,1231 165.8031 15,OnOI 128,0001 13,3331 11.9391 {9211 12,0001 1581 (4531 {6481 (5,5001 15,OQOI 11,5001 13,0001 68.946 5,OQO 28,000 10,000 3.143 6,667 1.939 1,266 345 2,000 58 2,501 2,048 3,852 4,500 5,500 5,OQO 1,500 3,000 17,602 187,774 {179,1541 26,222 page 22 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 17 Re5trieted tunds {ColltlDued} Movement in fllnds Incomi￿g Res￿￿reeS reS￿￿rceS tipended Balance at l April 202D Balance at 31 Ilarch 204 8,119 596 BBC Children in Need Community Foundation for Surrcy Sussex Coinmunity Foundation Charle8 Lewis F()undaiion Fundraising- Thc Big Givc NHS Guildford and Waverley CCG National Lottery Community Fund Sl James'% Place Foundation St baith's Trust Ha5kiiis Charitable Ttust Shanly Foundation BBL Children in Need Covid grallt GatwickAiryK)rt Community Trust NLCF (Early Bereavemenil 8,025 336 963 35,353 8,584 1.144 135,2591 18,3241 12.1071 1801 12,2531 123,2261 167.5941 16,7921 13,0611 11.2341 {9421 13,OUOI {4991 19,3441 5,376 3,123 23,226 67.594 6,792 5,000 2.500 I,ooo 3,OUO 3.000 9,344 1,939 1.266 58 2.501 21,492 161,055 {163,715) 17,602 BBC Childr¢ll in N¢ed- The 2018 ¥ranl a thr¢¢ y¢dr grant runnin¥ fTOtn Nov¢Tnber 2018 10 October 2021 for thr¢¢ GTi¢f Supp()rt IIYoTk¢TS deliverin¥ vur CTTi¢fproj¢il. The 2021 grant was a Ihrte y¢ar grant siarting in Noveimber 2021 for Iwo CTri¢fsuppoTI Workers delivering OUT Grief proj¢Lt. Communily Foundation for Surrey 2022 The 8iart of a two-year grani running for £8,752 per year running from FebruLlry 2022 for a Cirief Sup]K)rt Worker sllpparting Sllrrey Families. The inLI)me %howrt for the year Ll)ver8 two monih8 only with the remainder deterred 10 2022123. Susscx Community Foundation- A one yeLgr grJnt of £4576, ninning from Janiiary 2021 to Dcccmbcr 2021, part funding for oiir Gricf supwrt projcct siipporting Susscx familics. with £1144 allocatcd to thc ycar. Thc balancc of £3432 was carricd forward into 2021-2022. Sussex Community Foundation £4840-A grant towards the Grief Support project in Sussex. Fundraising - The Big Give Proceeds from The Big Give Christmas Challenge fiindraising campaigns in December 2018 and December 2019 to fund our Grief Support groups in 2019 and 2020. The remaillder of these fi]nds were spent during the year. Surrey Coullty Council and NIIS SutTey {CAMEISI- joint funding for one yeaT to support the increased capacity of the service. National Lottery Community Fuiid- Year 3 of a fil'e yeaT grant to fut]d the staff costs for the Preparing for Los5 project. The agieed undeTspeiid is carried forn'ai"d to the following year. page 23 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 17 Re5trieted tunds {ColltlDued} Galwick Airport Community Trnst- A two-ycar grdnl from July 2020 fi]nding Parcnl Intomiation Evcnings across both scrviccs. This tllnding has bccn carricd ovcr. Haskins Chariiable Tn]st- A grant with funds carried over to filnd local actii'ity days. St Faith's Tn)st-A grant funding part of a Grief Support Worker post working in Surrey. Postcode Neighbourhood Trust A grant for continued funding of a Support Worker coi'ering the new Early Bereavement service set up during the palldemic. The Toyota Charitable Trust- A one year grallt towards (irief Family Support Groups. H05Pital Saturday Fund-A one-year grant from December 2021 to contribute toward5 the Grief project. Wokiiig Borough Couiicil- A one-yeaT grant to fund GTief support work in the Woking Borough. Russell Kin Trust-A giant to part covcr cole costs and part fund grief support work foT teenageTS. Kent Coimillunily Founddtivn-A ont-year grdnl fioTn September 2021 to fund gri¢f Support WOTk iii Kent. Edward Gobtling F(iundation- A grdllt Ivwar(1s' th¢ Gri¢f pr(ij¢Lt. Bnan Murtagh Chantable Trust- A grant towards. the Cirief PToje¢t. Barljara Ward Children'.% Fi)undatian- the final year of a three-year grnnl ttswards ()ur Grief proiett. 18 Designated funds Thc incomc funds of thc charity includc thc following dcsignatcd fi]nds which hai'c bccn sct asidc out of unrcstrictcd funds by the tnistees for specific purposes.. Transfers BalaDce at l April 2D21 Resources eMpeThded BalaDce at 31 Ilarch 204 Development Fund 20,000 20,000 115,3881 4,612 20,OQO 20,OQO 115.388) 4,612 The Development Fund has been 8et a%ide l() %uppi)rt strntegic gr()wth withirt the charitable ci)mpany by funding a new n)le of CJrani8 Manager ti) turther develop the Cirant% t'unctinn. the devel()pmenl of a CRM i() %uppnrt the gr(>wth irt ittdividual, corporate and regular giving, and other additional marketin&lfiindraising re%ourLes. page 24 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 19 An&lysl$ of net as$et$ behveen funds Unrestricted Desi%nated runds funds 2022 2022 Restricted funds 2022 Total 2022 Fund balance% al 31 March 2022 are represented by.. Current as5etsllliabilitiesl 169,067 4,612 26,222 199,901 169,067 4,612 26,222 199,901 Unrestricted Designated fund5 funds 2021 2021 Restricted fund5 2021 Total 2021 Fund balances at 31 March 2021 are Tepresented by.. Cutrent ¢iSS¢tsllli4biliti¢sl 148,854 20.000 17,602 186.456 148,854 20,000 17,602 L86,456 page 25 JIGSAW (SOUTH EAST) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2022 20 Operating lease ¢ommitment$ Lessee At Ihc Tcponing cnd darc thc charitable company had ourstanding commilmcnls for fuluTC minimum Icasc paymcnts undcr non-canccllablc opcraling Icascs, which fall duc as follows.. 2022 2021 Wilhin one year Bctwccn two and fjvc ycars 744 744 2,238 1,487 1,488 3,725 21 Related party transactions During the financial year tts 31 March 2022 there were na related party tran%aclitsn812021.. £4,712). 22 Members Liability The Ch£￿itable co￿panY 15 limited by guarant¢¢, nut having a share capital and consequ¢ntly the lidbility of membets is limited, subject to an undertaking by each meinbeT to ¢ontribute 10 the net assets or liabilities of the Comwdlly Oi) winding up such amounLS' as may be required not exceedirtg £1. 23 Ijnpact of COVID-19 At thc rcporting datc COVID-19 was still prcscnt but most rcstrictions had bccn liftcd. Thc charity has bccn ablc to adapt and maintain its financial stabiliry. Managetnent have assessed the itnpact of COVID-19 on the results reported for the fjnancial year ended 3 Ist.March 2022 and consider thai all COVID-19 related costs and effects have been reflected in the accounts. page 26