Charity registration number 1147696
Company registration number 08014061 (England and Wales)
JIGSAW (SOUTH EAST)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
JIGSAW (SOUTH EAST)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Dr C Hughes Mrs D Springford Mr J Dean Mrs E Smith (Appointed 6 November 2023) Charity number 1147696 Company number 08014061 Registered office East Court Mansion College Lane East Grinstead West Sussex RH19 3LT Independent examiner Darren Harding ACA FCCA DChA Richard Place Dobson Services Limited 1-7 Station Road Crawley West Sussex RH10 1HT Patrons The Rt Hon Ed Davey MP Mr Gary Andrews Mr John Treharne Ms Nickey Price
JIGSAW (SOUTH EAST)
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 15 |
| Independent examiner's report | 16 |
| Statement of financial activities | 17 - 18 |
| Balance sheet | 19 |
| Notes to the financial statements | 20 - 33 |
Message from our Chair
Jigsaw South East has entered its second decade after the huge challenges of recent times and is still proudly upholding our original aim of providing vital pre and post-bereavement support to children, young people, and their families, across Surrey, parts of East and West Sussex and West Kent.
Our service provides much needed support at a vulnerable and hugely challenging time. At the heart of our service are our pre-bereavement and post-bereavement support projects - ‘Preparing for Loss’ and ‘ Grief Support’ . We have continued to adapt both services according to the needs of families and we supported 597 children and young people (383 families) between 2022-2023 and our referrals continue to increase. We remain determined to provide our bereaved children and young people with the highest quality support and to provide a personalised approach which recognises the uniqueness of each family and their individual needs - from initial contact until families move on from Jigsaw South East’s support.
There has also been an increase in the number and complexity of vulnerabilities presented by some of the children and young people we support. We also know that there are increasing numbers of children who have experienced bereavement because of the suicide of a significant family member.
There is much to do and we have made strong strides this year. We have strengthened our management and frontline support teams with Catherine Hodgson joining us as Charity Director; Cat Sotomayor-Robbins, as Service Development Manager; Sally Ross, as Fundraising Coordinator, and three Support Worker colleagues supporting children and young people facing the death of significant family members, Karen Wallace, Amanda Beaton and Sarah O’Brien.
A new Strategic Plan for 2023-26 supported by the Board of Trustees is in place and is based upon the contributions and involvement of our staff team. We believe that our aims balance ambition for our work and for our beneficiaries with achievability. We are also excited by our planned introduction of a Case Management System which will transform the way in which we monitor and evaluate our work and which will greatly improve the way in which we can demonstrate our immense value and impact.
We have a small and highly experienced Board of Trustees which is fully committed to the work of Jigsaw South East and has supported the operational team in a number of important ways. I thank them all so much for bringing their unique perspectives and willingness to give their time. We are also currently seeking new trustees to join us and are very excited to widen the experience and expertise of our board.
I am very proud of Jigsaw South East and its work and excited about our future. Thank you so much to our supporters, patrons, partners, staff and volunteers who work together to ensure we continue to support the children and young people who need us.
Dr. Cecilia Hughes Chair Jigsaw South East
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Message from our Charity Director
Jigsaw South East is unique in our approach as we continue to bring bereaved families together in person. This is hugely important in reassuring children and young people that they are not alone in their experience. We remain committed to supporting families right across our catchment and on building relationships and partnerships with other charities and voluntary organisations with similar values and aims. In so many ways we are better together and we strongly believe in sharing best practice.
I was very pleased to be appointed as Director of Jigsaw South East in September 2022. As our Chair has reported, Jigsaw South East’s team has been greatly enhanced during the year by the addition of new colleagues and we also said goodbye to our Business Development Manager, Carolyn Steer and Fundraising Coordinator, Sophie Bewley. We would like to thank both Carolyn and Sophie so much for their tremendous contribution to our work.
I would like to extend my sincere thanks to our new team members as well as to the rest of our huge committed team of staff and volunteers who work so tirelessly and cohesively to place bereaved children and young people at the forefront of all they do. Our organisation is expert in the service we deliver.
Jigsaw South East does not currently receive any statutory funding. This has presented financial challenge and our aim continues to be the diversification of our fundraising. Our new Strategic Plan for 2023-2026 focuses on legacies, a fledgling Major Donor Program and building strong relationships with trusts and foundations who recognise the value and impact of our work.
Our plans for the future include the development of a suite of support from which families can select what is best for them both when initially engaging with our service and the support which best matches their changing needs. We want to establish a Young Adults’ Service for 18 to 25 years old in response to what we perceive is a gap within our catchment area. We recognise that young adults have specific needs and face a number of complex issues when they are bereaved and we are determined to respond. We would like to provide flexible peer and emotional support for bereaved fathers and also extend our reach more widely to disadvantaged communities across Surrey through Community Engagement Volunteers.
We are looking to the future with optimism and we have a clear direction of travel. Our focus is on ensuring our service is responsive to the unique needs of each of the families we support.
Catherine Hodgson Charity Director Jigsaw South East
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Our Vision:
Children and young people will not be alone in their bereavement journey.
Our Mission:
To deliver advice and support services to children and young people experiencing the death of a loved one to help them move forward with their lives.
Our Objectives:
To relieve the mental, spiritual and physical distress of children and young people in Surrey and surrounding areas where a family member has terminal diagnosis or to support children and young people who have experienced the death of a close family member through illness, accident, suicide or murder by such means as the trustees in their absolute discretion think fit.
Our Achievements
Our Service Team has continued to provide a comprehensive service to support bereaved children, young people and their families.
We continued to run both our pre-bereavement and post-bereavement support projects - ‘Preparing for Loss’ and ‘Grief Support’ and have looked to adapt these services as needed.
Across both our services we supported 597 children and young people (383 families).
We have also continued to provide the Helpline enquiries support from Monday – Friday, 9-12 and see this as an integral part of our service provision, which offers information, support and guidance to families and professionals.
During 2022-2023, we dealt with 376 telephone enquiries.
Some families chose not to make a full referral into the service as they had received the help they needed at that time but were fully aware that they could contact us again for support for their bereaved child if needed at any time. We hope that our new Case Management Service currently being developed will enable us to report in the future on
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percentage of calls which then became full referrals, the amount of time and level of support provided within a call and any resulting activity.
The social activities offered to families signed up to our support service also remain a key component of the Jigsaw SE service offer.
In total, 7 social activities were open to families and an additional 2 were provided as part of the Family Bereavement Sessions.
This year has seen some changes in the format of the Family Grief Groups, largely relating to difficulties in recruiting families for the full 6-week groups. More details are provided below and we remain committed to piloting and reviewing the new format during the 20232024 financial year, before making decisions on future grief groups.
The next financial year offers an exciting time for service development and delivery as we are well equipped to bring together the expertise of the service team and build on new strategic objectives set and reviewed by the Charity Director. The implementation of the new Content Management System (CMS) will also allow us to review and learn from further embedded evaluation, feedback and reporting functionality. This will improve our ability to adapt our service provision in line with the needs of local families.
Our Projects
Preparing for Loss/Pre Bereavement
The total of new referrals (of children and young people) from April 2022 to end of March 2023 was 36, with an average of 3 new referrals per month. This is slightly below the total Preparing for Loss referrals for the previous year, 45 (average 4 new referrals per month), which is understandable considering the change in staff and the resulting service cover.
In total, 115 children and young people were supported through the Preparing for Loss Support Service during the 2022-2023 financial year. Across the year, this included 1833 direct contacts with families (consisting of 61 face to face meetings, 171 telephone calls, 968 e-mail correspondences, 529 text correspondences and 104 video calls) and 1053 indirect support through contact and communication with professionals around the family.
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In total, 115 children and young people from 68 families were supported through our Preparing for Loss Service during the 12 months April 2022 to March 2023.
38 children and young people were newly referred to us in the year April 2022 to March 2023 period, from 20 new families.
And at the end of March 2023, 36 children and young people were being supported through the PFL Service from 19 families.
On average, 46 children from 27 families have been supported each month.
And of those 36 children and young people being supported in March 2023:
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7 had a pre-existing vulnerability
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5 had multiple vulnerabilities
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3 lost their only parent
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2 had Social Services involvement
30% of the cases closed in August and September 2022 were transferred to our grief service for ongoing bereavement due to their ongoing need for support. Families identified with their support worker that they would benefit from ongoing guidance, support and information.
Those families who confirmed that they no longer needed ongoing support at this time were aware and encouraged to make contact with our helpline for any future needs and were also able to continue to access events and activities. Our support to families is always needs led and our service delivery model enables families to access guidance, support and information at the appropriate times for them when preparing for the death of a loved one. This service model has also been impacted by medical treatments and advancements which enable people with life limiting or terminal diagnoses to live longer and is something we are reviewing as part of our partnership working opportunities with hospices and health colleagues to ensure ongoing timely response to referrals when needed.
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The Service Team has started to establish and build networks with hospices and local palliative care teams. We are continuing to set up new partnerships to facilitate and increase referrals into this part of our service and will continue to review this; including the impact of opening up referrals from professionals, where there is consent from families to share their details. We are also exploring the possibility of re-naming the service for future bids as a ‘Pre-Bereavement Service’. This is more in-line with the language and communication used in Jigsaw South East more widely and aligns our service more clearly with others in the field.
“The thing I like most about Jigsaw South East is meeting other people who ‘get it’.”
Grief Support Project/Post Bereavement
The total of new referrals (of children and young people) from April 2022 to end of March 2023 is 235, with an average of 20 new referrals per month.
In total, 482 children and young people were supported through the Grief Support Service during the 2022-2023 financial year. Across the year, this included 3459 direct contacts with families (consisting of 73 face to face meetings, 595 telephone calls, 2218 e-mail correspondences, 559 text correspondences and 14 video calls) and 777 indirect support through contact and communication with professionals around the family.
The same number of bereavement groups (5) was provided in the 2022-2023 financial year compared to 2021-2022 financial year. However, the nature of the bereavement groups varied and reflected a service development to try to best meet local family needs. One on-line 6-week group was held from April 26[th] – May 26[th] 2022 but only involved 4 adults, 2 children and 2 young people. This provides a structure and format which could be used for future online service provision if needed. However, by reflecting on the unique offerings from Jigsaw South East as a local charity provider it is noticeable that the opportunity for local families to come together for support is something which Jigsaw SE can provide that larger children’s bereavement charities may not.
Additional face to face group bereavement opportunities were provided through a one-day KS1 event (aimed at children aged 4-7) held on the 3[rd] September 2022, where 5 adults and 9 children attended; and a six-week group from 13[th] September to 4[th] October, where 7 adults, 7 children and 3 young people attended. Two earlier group events (one KS1 group and 1 6-week group) had been cancelled due to low uptake.
In response to this, decisions were made to adapt the KS1 family bereavement group to other age groups and to run Family Bereavement Sessions that give families an opportunity to come together with other bereaved families and to remember their loved ones and reflect on their grief in an age-appropriate way.
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Two Family Bereavement Sessions have been completed by the end of the 2022-2023 financial year; one for children aged 4-7 (19 attendees in total; 8 adults and 11 children), held in February 2023; and the other for those aged 8-12 (18 attendees in total; 7 adults and 11 children and young people), held in March 2023. To compare, the last two six week groups delivered in 2022 had 15 families commence the sessions, with 20 children in attendance.
These family bereavement sessions currently have four components:
An assessment call with their support worker to provide information and assess eligibility.
An online parent information session for parent/carers to provide guidance and support in preparation for attendance and to answer any questions or concerns.
One Saturday session bringing families together. These sessions will mostly be delivered as a family, with an hour in the afternoon where children and parents meet separately.
Social activity with participating families.
Families who are eligible to attend are asked to commit to all the different sessions listed above and for each group we have spaces for up to sixteen children/young people and their parent/carers. We are currently looking at ways to trial aspects of the previous 6- week groups for those families who attend the shorter family bereavement sessions and want further support (parent information on understanding and supporting bereaved children and a doc spot session). We appreciate the unique and personal bereavement journey each child and young person has and would like to offer different service opportunities (a suite of service options) that families can engage with depending on the needs of children and young people.
It has been decided to continue to pilot the Family Bereavement Sessions, including those for young people (13+) for the financial year 2022-2023 to provide some stability for the service team and to collate feedback and evaluations from children, young people, their parents, support workers and volunteers to establish outcomes of the Family Bereavement Sessions and any adaptations to the service delivery which may be needed.
“Meeting other children that have been through a loss has helped them not feel so alone amongst their friends.”
Our Activities and Events
Each of the Family Bereavement Sessions includes a social event for that particular group.
We have continued to hold larger social group activities to allow pre-bereaved and bereaved children, young people and their families to connect. A total of 6 Social Events (in addition to those included as part of the Family Bereavement Sessions) were held from 1[st] April 2022 to 31[st] March 2023.
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We have been able to bring young people together on our social activity days throughout the year. This has included Go Ape outdoor activities at Chessington, Airhop Trampolining in Guildford, Mane Chance Animal Sanctuary and a Circus Skills workshop.
When asked what additional support families would like to access, more opportunity to physically meet and engage with other families in a similar situation was clearly valued by parents/carers and young people alike. They said:
“More face to face…..There is an overwhelming amount of online material but very little face to face advice. Sometimes you need people.” (Parent).
“More meet ups! More face to face.”
“Continued support, social events and someone always being there.” (Parent).
“Continued socials with other children in the same situation.” (Parent).
We have responded to this feedback by increasing the number of social events offered in the coming year for families supported through both our Preparing for Loss and Grief Support services.
Training and Information Sessions
The Coronavirus Pandemic changed the way we all work and meet, with online meetings and conferences now the norm. Our Information Sessions for school staff and other professionals moved online and, as they no longer involve parents/carers, changed from an evening time slot to 4.00 p.m. And online delivery has reduced costs (particularly venue hire and refreshments) whilst increasing numbers. A Preparing for Loss Projectspecific online Professionals Information Session in June 2022 attracted 51 participants.
Four information sessions have also been delivered across the year by our Grief Support team which were attended by 178 school staff and other professionals to help them support the bereaved child in their care. Moving forward in the next financial year we will be delivering termly information sessions for professionals covering both pre and post bereavement support. We are currently developing our plan for further online information sessions in specific areas. Separate online sessions will be available for parents/carers and professionals. Currently this is offered for free but we will review this service offer following feedback from the schools survey to be implemented in 2023-2024 financial year.
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Although not returned to pre-pandemic levels, we still are able to offer bespoke training for school professionals where requested. A request was made recently by the Tandridge Learning Trust for delivery of some information sessions at a staff training day on 17/4. This was developed and will be delivered by 3 support workers. Jigsaw South East received payment for this piece of work (as part of the next financial year) and we are keen to explore future opportunities to start generating an income from this area of our work and again will look to results from the school's survey to inform this.
Training provided to Support Staff for the 2022-2023 financial year included Suicide Prevention Training, Pre-bereavement Training and a Lunch and Learn Session on Understanding and Supporting Bereaved Children.
Measuring Our Impact
A focus has been placed on the need for monitoring and evaluation of Jigsaw South East’s services and to improve the current reporting processes in coordination with the implementation of the new CMS. Monitoring and evaluation is so important to service delivery as it helps us determine who we are reaching, how we are helping (the outcomes of our service) and what improvements can be made to best meet the needs of children and young people within our available resources (time, funds, support worker availability and location). It ensures we are supporting children and families in the best way possible, it helps us to prove to funders and also other families and professionals that our services make a difference and are worth engaging with (why us rather than somewhere else?). It helps us to develop and grow as a charity.
Since starting at Jigsaw South East, our Service Development Manager has developed an evaluation plan which included the development of logic models and the identification of outcomes. Elements of the new Family Bereavement Sessions have been evaluated (separate internal reports for each age group are available) and will continue to be. Outcomes have been positive for both parents/carers and children; and implications for service have been identified from these reports. This includes areas for further support which we are looking to pilot in the summer.
Evaluation tools have been reviewed and will be piloted shortly including an initial assessment (where parent/carers and their children are at the point of initial support worker engagement), follow-up assessment tools and Support Worker Evaluations. The SIFQ (Serious Illness in the Family: Service Questionnaire) and CBSQ (Child Bereavement Service Questionnaire) are considered useful where there is more intense one to one work with individual children. Currently this is not offered routinely through our grief support work, but we would explore using the CBSQ if such work was taken on (e.g. with older young people). The SIFQ will be used by our Preparing for Loss Team.
Further evaluation plans for the next financial year (2023-2024) include a school survey distributed to all local schools to assess awareness and needs regarding bereavement support for children and young people. The findings of which will help to identify areas for service development and future engagement with schools. Specific targeted focus groups will be held for parent/carers who opt in following the family bereavement sessions and for teenagers to establish support needs and service delivery ideas.
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Case Management System
During 2022 Jigsaw South East identified a vital requirement for a Case Management System (CMS).
Jigsaw South East’s current service has grown in both size and complexity since it was founded in 2012. The current charity landscape is recovering from the effects of the pandemic and challenges are growing for support charities as a result of the cost of living crisis. In addition, charities such as Jigsaw South East have witnessed a marked increase in the children and young people who report ongoing mental health issues; children and young people who have a social or support worker assigned; and a rise in bereavement support for the death of a family member through suicide.
It is important that JSE records, monitors and evaluates our service to the highest possible standards using streamlined and efficient methods. Ostensibly we want to bring together, in one location, the entirety of the data we hold on the families we support. Our service should be as agile as possible - we must be able to identify new trends and needs - and have the ability to demonstrate our significant value and impact to potential funders, partners and stakeholders.
A key focus for the service team for the financial year 2022-2023 was to scope and identify a suitable organisation to deliver a tailored Case Management System (CMS). We consider that Lamplight can provide a cost effective, efficient and customisable solution for our numerous CMS requirements. It is a cloud based system - providing fully remote and/or web based support - and which enables Jigsaw South East to find its own solutions (within reason) to technical issues which might arise.
The system will make it possible for us to hold all information on individual families within a Profile from which we can connect relationships, referral history, signposting and outcomes.
We hope that the Case Management System will enable us to collect key outcome indicators more easily for service users who self-refer, which will help identify initial service need and outcomes from engaging with the service. We anticipate that it will allow more efficient and effective recording of case notes and hope that through a Lamplight Case Management Service we can be more responsive to service user need and identify gaps in service provision.
It is important that Jigsaw South East records, monitors and evaluates our service to the highest possible standards using streamlined and efficient methods and the Case Management System offers us an opportunity to do so with the project led by the Service Development Manager with support from the Service Team Manager, Service Coordinator and Service Team Support Workers.
“...there has been a reduction in the number of angry outbursts (name of child) has....He also sleeps every night with the Jigsaw Teddy bear.”
A Service Impact Report will also be developed for the financial year 2023-2024.
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Supporting Schools
Since January 2023 we have been reviewing our service delivery offer to schools across both our pre and post bereavement services. This work has included reviewing our school's information pack, development of a professional's quarterly update communication, drafting of a school's evaluation to be circulated in May 2023 to reflect on current engagement and needs and consideration of our information and training offer.
This will all feed into service developments for the next financial year.
“She seems more in control of her emotions. We’re not having as many outbursts and school are also supporting, which is great.”
Volunteers and Young Ambassadors At Jigsaw SE we have a small but dedicated team of volunteers, including two Young Ambassadors who were themselves supported by Jigsaw South East as children.
Engagement with volunteers had been affected by the pandemic and subsequent staff changes and a gap in the management and strategic direction of volunteers had been noted. Our Service Manager and Service Coordinator maintained communication with volunteers and this included a review and feedback of their volunteering position and support needs.
Regular communication was established including a mix of e-mail updates and meeting opportunities with our Service Development Manager responsible for the management of volunteers following induction.
Further plans for opportunities to meet face to face have been easier during 2022-23. Greater monitoring and reporting of volunteer engagement is planned alongside further support, particularly for those engaged with Family Bereavement Groups. An agreement to review the volunteer roles and assess these against new strategic direction has been made. Plans to grow and develop our pool of volunteers will be made following this.
Collaborations
We continue to be a member of the Child Bereavement Network, attending regular national meetings to ensure we are up to date with national initiatives and research priorities in the sector.
We work in partnership with and are involved in a range of organisations to maximise our reach and impact, including: Surrey Youth Focus, Surrey Voluntary, Community and Faith Sector Group, 3rd Sector Operational Network, Surrey Charities Forum, Surrey Voluntary, Community and Social Enterprise Alliance, Surrey Healthy Schools Advisory Group, Third Sector Safeguarding Network in Surrey, and Mindworks Alliance Reference Group.
To ensure we are increasing awareness of our services and developing new referral pathways with key stakeholders, we continue to reach out to and build working relationships, networks and collaborations with other charities and voluntary organisations supporting children and young people through bereavement.
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Our Preparing for Loss Team has discussed future working and referral pathways with key hospices within our catchment - St. Catherine's Hospice in Crawley and the Princess Alice Hospice in Esher. They have also started to reach out to local palliative care teams.
By the end of this financial year, we created a new network of Children and Young People’s Bereavement charities right across the South East region which will meet remotely for the first time in late Spring 2023.
This includes: the Demelza Hospice, Project Eileen, The Fountain Centre, Holding on Letting Go, St. Catherine's Hospice, the Seahorse Project, the Princess Alice Hospice, Daisy's Dream, Slide Away, Dragonflies and Simon Says. These organisations are located in East Sussex, West Sussex, Hampshire, Surrey, Kent and Berkshire.
The intention is to share best practice, funding opportunities, and explore the possibility of further collaboration and partnership.
Fundraising and Communications
Jigsaw South East has enhanced its communications with the families we support, our stakeholders and communities. We now produce a successful Family Newsletter and a Supporter Newsletter and engage widely via most social platforms with a focus on developing our presence and raising awareness of our fundraising and work.
We are registered with the Fundraising Regulator and are fully compliant with its requirements and with the Code of Fundraising Practice. Jigsaw South East has received no complaints about our fundraising activities and did not use third party fundraising agents during the year.
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Report from the Board of Trustees
Financial Review - 2022/23
This was a year in which our services began, once again, to be delivered as before the coronavirus pandemic. We have also entered a more challenging funding environment and the Charity continues to need to raise more income to maintain its services and ensure that we can fulfil our strategic plans to reach more children and young people who need our support.
Changing funding criteria, the resumption of face to face service delivery and a relatively low number of individual donors are factors which have affected the Charity’s income and increased our costs. This means that we may be more reliant on reserves in the next year to fund any shortfall while we focus on continuing to diversify and widen our income. We currently have plans to introduce a legacy programme and increase our engagement with donors.
The Charity will ensure that it maintains a robust approach to controlling costs whilst continuing to deliver the three constituents of the Charity’s bereavement support services - Pre and Post Bereavement Support and the Helpline. Total income for the year was £285,942 (2021/22: £322,902). The costs of generating income was £61,144 (2021/22: £45,414)
The year has seen the introduction of changes to the Grief Support/Post Bereavement Project (detailed in the main report) but this has not incurred additional costs. The Charity is ambitious for its future but is mindful of the fundamental requirement to secure appropriate levels of funding before introducing our new planned services. Applications made for such funding always include provision for staffing costs to ensure delivery. It has also been decided to actively pursue multi year funding and joint bids wherever possible.
Reserves Policy
The Trustees continue to maintain sufficient reserves in line with Jigsaw South East’s Reserves Policy which is reviewed annually. Current policy states that funds not designated for a specific use should be built up to and then maintained at a level the Trustees consider is sufficient to cover the essential running costs of the charity and maintain our core services. This was assessed at a level equivalent to a period of three to six months.
Jigsaw South East has a comprehensive set of financial and operational policies and procedures which are reviewed annually by the Board and added to where necessary at its quarterly meetings. We have robust processes and measures in place for the Board to oversee and review our finances and the Board also receives a detailed monthly management report with a financial overview and commentary from the Senior Management Team.
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Funding Sources
We were supported by a number of trusts and foundations during the financial year and our sincere thanks for their support for our work and includes:
National Lottery Community Fund - Funding for a five year period from 2019 to 2024 to continue and develop our Preparing for Loss/Pre Bereavement Service.
BBC Children in Need - Funding for a three year period to fund two Support Workers for our Grief/Post Bereavement Service.
Community Foundation for Surrey/Borrows Charitable Trust Fund - Funding for part of the weekly hours of a Surrey Grief Support Worker.
We were also supported by:
Community Foundation for Surrey/Charles Russell Speechlys Community Fund St. Faith's Trust
St James's Place Charitable Foundation Lawson Trust Sussex Community Foundation/Price Family Fund Ashfield Trust Chalk Cliff Trust
Structure, Governance and Management
Organisational Structure
Jigsaw South East is a registered charity and was registered with the Charity Commission on 12th June 2012.
The charitable company is controlled by its Memorandum and Articles incorporated on 30th March 2012 and amended by special resolution registers at Companies House on 12th June 2012. It is a company limited by guarantee as defined by the Companies Act 2006.
Decision Making
The Trustees meets quarterly to agree the broad strategy and to ensure the financial, legal and contractual responsibilities of the charity are met. Operational management responsibilities are delegated to the Charity Director.
New trustees are recruited to fill board vacancies and to enhance or extend the existing skills and experience of the Board. Candidates are interviewed by the Chair and one other trustee who will then make suitable recommendations.
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Risk Statement
The Trustees have considered the major risks to which the charity may be exposed.
Monitoring of risk is robust with a day to day overview maintained by the Charity Director and a Risk Register is maintained and updated on a rolling basis. Any significant changes to risk ratings are communicated to and considered by the Trustees.
The charity also has in place a Risk Management Policy; a Financial Controls Policy and a Reserves Policy. The Charity develops an annual budget in support of its operational planning and delivery which is approved by Trustees.
Public Benefit
The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity, The Trustees' Report section sets out how the charity addresses the public benefit requirement, and this is also explicit in our Charity's aims.
Financial Statements
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statement and comply with the charitable company’s Memorandum and Articles of Association, the Companies Act 2006 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) - effective 1st January 2019).
Signed on behalf of the Board of Trustees.
... U ..... li.�.� Dr. C Hughes Chair Date: ……………………………………. 6/12/2023
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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 2023.
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:
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1 accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
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2 the financial statements do not accord with those records; or
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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
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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 RH10 1HT
Dated: .........................12/12/2023
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JIGSAW (SOUTH EAST)
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
| Current financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2023 2023 2023 Notes £ £ £ Income from: Donations and grants 3 78,704 - 153,733 Charitable activities Providing Training 4 - - - Fundraising activities 5 53,224 - - Investments 6 281 - - Total income 132,209 - 153,733 Expenditure on: Raising funds 7 56,532 4,612 - Charitable activities Supporting Children (Grief Support) 8 78,570 - 70,872 Supporting Children (Preparing for Loss) 8 26,699 - 66,739 Providing Training 8 - - - Total charitable expenditure 105,269 - 137,611 Material other expenditure - - - Total expenditure 161,801 4,612 137,611 Net (outgoing)/incoming resources before transfers (29,592) (4,612) 16,122 Gross transfers between funds 6,311 - (6,311) Net (expenditure)/income for the year/ Net movement in funds (23,281) (4,612) 9,811 Fund balances at 1 April 2022 169,067 4,612 26,222 Fund balances at 31 March 2023 145,786 - 36,033 |
Total 2023 £ 232,437 - 53,224 281 285,942 61,144 149,442 93,438 - 242,880 - 304,024 (18,082) - (18,082) 199,901 181,819 |
Total 2022 £ 271,019 225 51,636 22 |
|---|---|---|
| 322,902 | ||
| 45,414 | ||
| 146,508 107,655 129 |
||
| 254,292 | ||
| 10,366 | ||
| 310,072 | ||
| 12,830 - |
||
| 12,830 187,071 |
||
| 199,901 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
page 17
JIGSAW (SOUTH EAST)
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
| Prior financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2022 2022 2022 Notes £ £ £ Income from: Donations and grants 3 83,245 - 187,774 Charitable activities Providing Training 4 225 - - Fundraising activities 5 51,636 - - Investments 6 22 - - Total income 135,128 - 187,774 Expenditure on: Raising funds 7 30,026 15,388 - Charitable activities Supporting Children (Grief Support) 8 40,409 - 106,099 Supporting Children (Preparing for Loss) 8 34,600 - 73,055 Providing Training 8 129 - - Total charitable expenditure 75,138 - 179,154 Material other expenditure 10,366 - - Total expenditure 115,530 15,388 179,154 Net (outgoing)/incoming resources before transfers 19,598 (15,388) 8,620 Net (expenditure)/income for the year/ Net movement in funds 19,598 (15,388) 8,620 Fund balances at 1 April 2021 149,469 20,000 17,602 Fund balances at 31 March 2022 169,067 4,612 26,222 |
Total 2022 £ 271,019 225 51,636 22 |
|---|---|
| 322,902 | |
| 45,414 | |
| 146,508 107,655 129 |
|
| 254,292 | |
| 10,366 | |
| 310,072 | |
| 12,830 | |
| 12,830 187,071 |
|
| 199,901 |
page 18
JIGSAW (SOUTH EAST)
BALANCE SHEET
AS AT 31 MARCH 2023
| Notes Fixed assets Tangible assets 13 Current assets Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 15 Net current assets Total assets less current liabilities Income funds Restricted funds 18 Unrestricted funds Designated funds 19 General unrestricted funds |
2023 £ 18,390 181,639 200,029 (20,041) - 145,786 |
£ 1,831 179,988 181,819 36,033 145,786 181,819 |
2022 £ 3,212 222,718 225,930 (26,029) 4,612 169,067 |
£ - 199,901 |
|---|---|---|---|---|
| 199,901 | ||||
| 26,222 173,679 |
||||
| 199,901 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on .6./11p21 .... U .... i.� Dr C Hughes ) Trustee
Company registration number 08014061
page 19
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
Charity information
Jigsaw (South East) is a private company limited by guarantee incorporated in England and Wales. The registered office is East Court Mansion, College Lane, East Grinstead, West Sussex, RH19 3LT.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and "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 2019)". The charitable company is a Public Benefit Entity as defined by FRS 102.
The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds have been set aside out of unrestricted funds by the trustees for specific purposes. The purpose and use of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
1.4 Income
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Donations, fundraising and grant income is recognised in the year in which the income is receivable, which is when the charitable company becomes entitled to the resources.
Investment income, which includes interest receivable is included in the Statement of Financial Activities in the year in which it is receivable.
Income is received from one charitable activity, which is, Providing Training all of which is recognised in the year in which the income is receivable, which is when the charitable company becomes entitled to the resources.
page 20
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
(Continued)
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
All costs directly attributed to particular charitable activities are allocated to that activity. Support costs which includes IT and governance costs, support the main charitable activities but are not directly attributable to a particular activity.
Charitable activities
Charitable activities comprises those costs incurred by the charitable company in the delivery of its activities and services for its beneficiaries. The charitable company has identified three charitable activities which are Supporting Children (Grief Support Service), Supporting Children (Preparing for Loss) and Providing Training, they have also incurred fundraising costs throughout the year.
Allocation and apportionment of costs
Support costs are allocated to all three charitable activities on a percentage basis. This is based on the percentage of direct costs in each of the activities, then the same percentage of support costs is calculated and attributed to that activity.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computers 2 years Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8 Financial instruments
The charitable company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
1.9 Taxation
The charitable company is exempt from corporation tax on its charitable activities.
1.10 Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
page 21
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
(Continued)
1.12 Debtors
Other debtors are recognised at the settlement amount due.
1.13 Creditors
Creditors are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.
1.14 Operating leases
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
2 Critical accounting estimates and judgements
In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The main judgement and accounting estimates included in the accounts are:
- Deferral of grant income - Income is recognised when Jigsaw (Southeast) is entitled to the income and this will be based when the work is completed and there is no requirement to repay the grant.
3 Donations and grants
| Unrestricted Restricted funds funds general 2023 2023 £ £ Donations and gifts 45,545 - Grants 33,159 153,733 78,704 153,733 Donations and gifts ICCM, Kent and Sussex Crematorium 12,000 - Other 33,545 - 45,545 - |
Total Unrestricted Restricted funds funds general 2023 2022 2022 £ £ £ 45,545 38,245 - 186,892 45,000 187,774 232,437 83,245 187,774 12,000 - - 33,545 38,245 - 45,545 38,245 - |
Total 2022 £ 38,245 232,774 |
|---|---|---|
| 271,019 | ||
| - 38,245 |
||
| 38,245 |
page 22
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
3 Donations and grants
(Continued)
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| general | general | |||||
| 2023 | 2023 | 2023 | 2022 | 2022 | 2022 | |
| £ | £ | £ | £ | £ | £ | |
| BBC Children in Need | 500 | 32,444 | 32,944 | - | 34,811 | 34,811 |
| True Colours Trust | - | - | - | 5,000 | - | 5,000 |
| Sussex Community | ||||||
| Foundation/Price Family | ||||||
| Fund | - | 4,840 | 4,840 | 7,500 | 3,591 | 11,091 |
| National Lottery | ||||||
| Community Fund | - | 70,325 | 70,325 | - | 68,946 | 68,946 |
| Barbara Ward Children's | ||||||
| Foundation | - | - | - | - | 5,000 | 5,000 |
| Truemark Trust | - | - | - | 7,000 | - | 7,000 |
| Postcode Neighbourhood | ||||||
| Trust | - | - | - | - | 14,435 | 14,435 |
| Surrey County Council and | ||||||
| NHS Surrey (CAMHS) | - | - | - | - | 28,000 | 28,000 |
| Community Foundation for | ||||||
| Surrey/Borrows Charitable | ||||||
| Trust Fund | - | 16,044 | 16,044 | - | 1,491 | 1,491 |
| Hospital Saturday Fund | - | - | - | - | 10,000 | 10,000 |
| Russell Kin Trust | - | - | - | 2,500 | 4,500 | 7,000 |
| Woking Borough Council | ||||||
| Community Grant Scheme | - | - | - | - | 5,500 | 5,500 |
| Edward Gostling | ||||||
| Foundation | - | - | - | - | 5,000 | 5,000 |
| Kent Community | ||||||
| Foundation/Kent Reliance | ||||||
| Provident Society | ||||||
| Community Fund | - | - | - | - | 1,500 | 1,500 |
| Masonic Charitable | ||||||
| Foundation | - | - | - | 5,000 | - | 5,000 |
| Ashfield Trust | 5,000 | - | 5,000 | - | - | - |
| Sir James Roll Charitable | ||||||
| Trust | 1,000 | - | 1,000 | - | - | - |
| Chalk Cliff Trust | 4,809 | - | 4,809 | - | - | - |
| N Smith Charitable | ||||||
| Settlement | 1,000 | - | 1,000 | - | - | - |
| Webb Family Charitable | ||||||
| Trust | 3,000 | - | 3,000 | - | - | - |
| Misses Barrie Charitable | ||||||
| Trust | 2,500 | - | 2,500 | - | - | - |
| Lord Barnby's Foundation | 2,000 | - | 2,000 | - | - | - |
| Souter Charitable Trust | 5,000 | - | 5,000 | - | - | - |
| Lawson Trust | - | 7,000 | 7,000 | - | - | - |
| Community Foundation for | ||||||
| Surrey/Charles Russell | ||||||
| Speechlys Community Fund | - | 5,000 | 5,000 | - | - | - |
| Makers of Playing Cards | ||||||
| Charity | - | 1,000 | 1,000 | - | - | - |
| St. Faith's Trust | - | 5,000 | 5,000 | - | - | - |
page 23
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
| 3 Donations and grants Tesco Community Grant St James’s Place Foundation Charles Lewis Foundation Mrs Smith & Mount Trust Pamela Barlow Charitable Trust Mrs A Lacy-Tate Trust Other |
- - - 3,000 1,000 - 4,350 33,159 |
1,125 5,000 1,360 - - 1,000 3,595 153,733 |
1,125 5,000 1,360 3,000 1,000 1,000 7,945 186,892 |
- - - - - - 18,000 45,000 |
(Continued) - - - - - - - - - - - - 5,000 23,000 187,774 232,774 |
(Continued) - - - - - - - - - - - - 5,000 23,000 187,774 232,774 |
|---|---|---|---|---|---|---|
| 232,774 |
| 4 | Charitable activities | ||
|---|---|---|---|
| Providing | Providing | ||
| Training | Training | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Sales within charitable activities | - | 225 |
5 Fundraising activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| general | general | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Fundraising activities | 53,224 | 51,636 | |
| 6 | Investments |
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| general | general | |
| 2023 | 2022 | |
| £ | £ | |
| Interest receivable | 281 | 22 |
page 24
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
7 Raising funds
| Unrestricted Unrestricted funds funds general designated 2023 2023 £ £ Raising donations, grants and fundraising income Seeking donations and grants 609 - Fundraising costs 5,754 - Staff costs 36,960 4,612 Support costs 13,209 - Total fundraising costs 56,532 4,612 |
Total Unrestricted Unrestricted funds funds general designated 2023 2022 2022 £ £ £ 609 496 - 5,754 1,431 - 41,572 19,792 15,388 13,209 8,307 - 61,144 30,026 15,388 |
Total 2022 £ 496 1,431 35,180 8,307 |
|---|---|---|
| 45,414 |
Fundraising costs include all the costs of our events.
page 25
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
8 Charitable activities
| Charitable activities | |
|---|---|
| Supporting Children (Grief Support) Supporting Children (Preparing for Loss) Providing Training 2023 2023 2023 £ £ £ Staff costs 102,986 64,466 - Grant expenditure - other 11,410 7,318 - Project costs 1,702 112 - 116,098 71,896 - Share of support costs (see note 9) 31,873 20,592 - Share of governance costs (see note 9) 1,471 950 - 149,442 93,438 - Analysis by fund Unrestricted funds - general 78,570 26,699 - Restricted funds 70,872 66,739 - 149,442 93,438 - Supporting Children (Grief Support) Supporting Children (Preparing for Loss) Providing Training 2022 2022 2022 £ £ £ Staff costs 106,414 82,005 - Depreciation and impairment - - - Grant expenditure - other 7,452 5,050 - Project costs 6,810 254 - 120,676 87,309 - Share of support costs (see note 9) 24,376 19,197 121 Share of governance costs (see note 9) 1,456 1,149 8 146,508 107,655 129 Analysis by fund Unrestricted funds - general 40,409 34,600 129 Restricted funds 106,099 73,055 - 146,508 107,655 129 |
Total 2023 £ 167,452 18,728 1,814 |
| 187,994 52,465 2,421 |
|
| 242,880 | |
| 105,269 137,611 |
|
| 242,880 | |
| Total 2022 £ 188,419 - 12,502 7,064 |
|
| 207,985 43,694 2,613 |
|
| 254,292 | |
| 75,138 179,154 |
|
| 254,292 |
page 26
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
| 9 Support costs Support costs Governance costs £ £ Staff costs 36,287 - Depreciation 469 - Operating lease charges 6,904 - Computer and office expenses 4,658 - Equipment and room hire 847 - Insurance 3,867 - Printing, postage and stationery 1,027 - Marketing and communications consultant - - Staff training and welfare 2,052 - Subscriptions 274 - Telephone 3,130 - Sundries 36 - Bookkeeping and payroll 6,123 - Independent Examination fees - 3,024 Bank charges - 6 65,674 3,030 Analysed between Fundraising 13,209 609 Charitable activities 52,465 2,421 65,674 3,030 |
2023 Support costs Governance costs £ £ £ 36,287 22,516 - 469 615 - 6,904 6,186 - 4,658 4,368 - 847 846 - 3,867 3,326 - 1,027 397 - - 2,313 - 2,052 1,607 - 274 125 - 3,130 2,131 - 36 112 - 6,123 7,459 - 3,024 - 3,050 6 - 59 68,704 52,001 3,109 13,818 8,307 496 54,886 43,694 2,613 68,704 52,001 3,109 |
2022 £ 22,516 615 6,186 4,368 846 3,326 397 2,313 1,607 125 2,131 112 7,459 3,050 59 |
|---|---|---|
| 55,110 | ||
| 8,803 46,307 |
||
| 55,110 |
Governance costs includes payments to the Independent Examiner of £3,024 (2022- £3,204).
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
11 Employees
The average monthly number of employees during the year was:
| 2023 | 2022 | |
|---|---|---|
| Number | Number | |
| Full time equivalent | 9 | 9 |
page 27
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
| 11 Employees Employment costs Wages and salaries Social security costs Other pension costs |
(Continued) 2023 2022 £ £ 234,700 233,471 6,893 9,270 3,718 3,374 245,311 246,115 |
(Continued) 2023 2022 £ £ 234,700 233,471 6,893 9,270 3,718 3,374 245,311 246,115 |
|---|---|---|
| 246,115 |
Key Management Personnel
The trustees consider three members of staff to be key management personnel. The total employment benefits of key management personnel were £33,465 (2022: £52,448).
Jigsaw (SouthEast) workforce is made up of the following part time staff:
A Charity Director, a Finance & Resources Manager, a Business Development Manager, a Communications & Media Manager. a Service Team Manager, a Service Development Manager, a Service & Volunteer Co-ordinator, eight Support Workers, a Grants Manager, a Grants Co-ordinator, a Fundraising Co-ordinator, a Fundraising Assistant.
There were no employees whose annual remuneration was more than £60,000.
12 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
13 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Computers | |
| £ | |
| Cost | |
| At 1 April 2022 | 1,230 |
| Additions | 2,300 |
| At 31 March 2023 | 3,530 |
| Depreciation and impairment | |
| At 1 April 2022 | 1,230 |
| Depreciation charged in the year | 469 |
| At 31 March 2023 | 1,699 |
| Carrying amount | |
| At 31 March 2023 | 1,831 |
page 28
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14 Debtors
| Amounts falling due within one year: Trade debtors Prepayments 15 Creditors: amounts falling due within one year Notes Other taxation and social security Deferred income 16 Trade creditors Accruals 16 Deferred income Other deferred income Deferred income is included in the financial statements as follows: Deferred income is included within: Current liabilities Movements in the year: Deferred income at 1 April 2022 Released from previous periods Resources deferred in the year Deferred income at 31 March 2023 |
2023 2022 £ £ 1,328 3,212 17,062 - 18,390 3,212 2023 2022 £ £ 4,868 4,284 6,953 17,437 540 660 7,680 3,648 20,041 26,029 2023 2022 £ £ 6,953 17,437 2023 2022 £ £ 6,953 17,437 17,437 51,417 (16,437) (51,417) 5,953 17,437 6,953 17,437 |
|---|---|
page 29
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
17 Retirement benefit schemes
Defined contribution schemes
The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £3,718 (2022 - £3,374).
18 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Balance at 1 April 2022 £ BBC Children in Need 10,167 Gatwick Airport Community Trust 2,048 Sussex Community Foundation/Price Family Fund - National Lottery Community Fund 3,143 Haskins Charitable Fund 345 Hospital Saturday Fund 6,667 Community Foundation for Surrey/Borrows Charitable Trust Fund - Russell Kin Trust 3,852 Charlotte Marsh Charitable Trust - Lawson Trust - Community Foundation for Surrey/Charles Russell Speechlys Community Fund - East Grinstead Common Good Trust - Hendy Foundation - Makers of Playing Cards Charity - St. Faith's Trust - Tesco Community Grant - St James's Place Foundation - Charles Lewis Foundation - Metrobus Community Support Fund - Mrs A Lacy-Tate Trust - Sussex Masonic Charities - 26,222 |
Movement in funds Incoming resources Resources expended £ £ 32,444 (33,034) - (1,290) 4,840 (4,681) 70,325 (66,340) - (345) - (6,667) 16,044 (9,356) - - 495 (495) 7,000 (3,500) 5,000 (1,544) 1,000 (156) 1,000 (1,000) 1,000 (1,000) 5,000 (3,961) 1,125 - 5,000 (2,573) 1,360 (569) 500 - 1,000 (500) 600 (600) 153,733 (137,611) |
Transfers Balance at 31 March 2023 £ £ (1,090) 8,487 - 758 (159) - (1,210) 5,918 - - - - - 6,688 (3,852) - - - - 3,500 - 3,456 - 844 - - - - - 1,039 - 1,125 - 2,427 - 791 - 500 - 500 - - (6,311) 36,033 |
Transfers Balance at 31 March 2023 £ £ (1,090) 8,487 - 758 (159) - (1,210) 5,918 - - - - - 6,688 (3,852) - - - - 3,500 - 3,456 - 844 - - - - - 1,039 - 1,125 - 2,427 - 791 - 500 - 500 - - (6,311) 36,033 |
|---|---|---|---|
| 36,033 |
page 30
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
18 Restricted funds
| Restricted funds Balance at 1 April 2021 £ BBC Children in Need 8,119 Community Foundation for Surrey 596 Sussex Community Foundation/Price Family Fund - Postcode Neighbourhood Trust - Sussex Community Foundation - Fundraising - The Big Give 3,123 National Lottery Community Foundation - Barbara Ward Children's Foundation - SCC & NHS Surrey (CAMHS 21-22) - Hospital Saturday Fund - St Faith's Trust 1,939 Haskins Charitable Trust 1,266 Toyota Charitable Trust - Shanly Foundation 58 Gatwick Airport Community Trust 2,501 Russell Kin Trust - Woking Borough Council - Edward Gostling Foundation - Kent Community Foundation - Brian Murtagh Charitable Trust - 17,602 |
Movement in funds Incoming resources Resources expended £ £ 34,811 (32,763) - (596) 1,491 (1,491) 14,435 (14,435) 3,591 (3,591) - (3,123) 68,946 (65,803) 5,000 (5,000) 28,000 (28,000) 10,000 (3,333) - (1,939) - (921) 2,000 (2,000) - (58) - (453) 4,500 (648) 5,500 (5,500) 5,000 (5,000) 1,500 (1,500) 3,000 (3,000) 187,774 (179,154) |
(Continued) Transfers Balance at 31 March 2022 £ £ - 10,167 - - - - - - - - - - - 3,143 - - - - - 6,667 - - - 345 - - - - - 2,048 - 3,852 - - - - - - - - - 26,222 |
(Continued) Transfers Balance at 31 March 2022 £ £ - 10,167 - - - - - - - - - - - 3,143 - - - - - 6,667 - - - 345 - - - - - 2,048 - 3,852 - - - - - - - - - 26,222 |
|---|---|---|---|
| 26,222 |
National Lottery Community Fund - Funding for a five year period from 2019 to 2024 to continue and develop our Preparing for Loss/Pre Bereavement Service.
BBC Children in Need - Funding for a three year period to fund two Support Workers for our Grief/Post Bereavement Service.
Community Foundation for Surrey/Borrows Charitable Trust Fund - Funding for part of the weekly hours of a Surrey Grief Support Worker.
We were also supported by: Community Foundation for Surrey/Charles Russell Speechlys Community Fund St. Faith's Trust
St James's Place Charitable Foundation Sussex Community Foundation/Price Family Fund
Transfers from the BBC Children in Need and National Lottery Community funds represent the purchase of laptops which the charity has opted to capitalise. Funds were transferred from the Russell Kin Trust fund with agreement from the funder that these could be considered unrestricted. The transfer from the Sussex Community Foundation/Price Family Fund represents the correction of salary costs allocated to unrestricted funds in the previous accounting year which actually related to this restricted fund.
page 31
JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
19 Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
| Balance at | Resources | Balance at | Resources | Balance at | ||
|---|---|---|---|---|---|---|
| 1 | April 2021 | expended | 1 April 2022 | expended | 31 March 2023 | |
| £ | £ | £ | £ | £ | ||
| Development Fund | 20,000 | (15,388) | 4,612 | (4,612) | - | |
| 20,000 | (15,388) | 4,612 | (4,612) | - |
The Development Fund has been set aside to support strategic growth within the charitable company by funding a new role of Grants Manager to further develop the Grants function, the development of a CRM to support the growth in individual, corporate and regular giving, and other additional marketing/fundraising resources.
20 Analysis of net assets between funds
| Unrestricted funds Designated funds Restricted funds 2023 2023 2023 £ £ £ Fund balances at 31 March 2023 are represented by: Tangible assets 1,831 - - Current assets/(liabilities) 143,955 - 36,033 145,786 - 36,033 Unrestricted funds Designated funds Restricted funds 2022 2022 2022 £ £ £ Fund balances at 31 March 2021 are represented by: Current assets/(liabilities) 169,067 4,612 26,222 169,067 4,612 26,222 |
Total 2023 £ 1,831 179,988 |
|---|---|
| 181,819 | |
| Total 2022 £ 199,901 |
|
| 199,901 |
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JIGSAW (SOUTH EAST)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023
21 Operating lease commitments
Lessee
At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
| Within one year Between two and five years |
2023 £ 4,398 2,796 7,194 |
2022 £ 744 744 |
|---|---|---|
| 1,488 |
22 Related party transactions
During the financial year to 31 March 2023 there were no related party transactions (2022: £4,712).
23 Members Liability
The charitable company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.
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