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2024-03-31-accounts

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 2024

JIGSAW (SOUTH EAST)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr C Hughes Mrs D Springford Mr J Dean Mrs E Smith (Appointed 6 November 2023) Ms M Pittman (Appointed 20 February 2024) 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

JIGSAW (SOUTH EAST)

CONTENTS

Page
Trustees' report 1 - 12
Independent examiner's report 13
Statement of financial activities 14 - 15
Balance sheet 16
Notes to the financial statements 17 - 32

Annual Report 2023-24

Letter from the Chair of Trustees

Jigsaw South East has had a successful year supporting Children and families across Surrey and nearby areas of Kent, West and East Sussex who have experienced the bereavement of a family member or are facing such a bereavement.

We have had a settled staff team who have been adapting services to meet the varying needs of the children we support. We have listened to feedback and offered a wider range of social events to bring together those with similar experiences and reduce feelings of isolation and loneliness.

We have trialled new versions of our bereavement support groups and continued with bespoke individual support to Children and families when possible.

Our unique, local charity continues to strive for excellence in our bereavement support work, we collaborate with other local services and connect nationally with the bereavement sector to ensure we are sharing good practice and striving for evidence-based outcomes.

Income generation remains a significant challenge across the sector and we are no exception. There are no statutory funds to support bereaved children despite the clear evidence base that this adverse childhood experience can have a significant negative impact on mental health and life chances.

We continue to advocate for children across a range of local services, raising awareness, promoting their welfare and aiming to improve resilience and educational achievements.

Two of our trustees have left this year for personal reasons, Sue Pegg and Joshua Doran, we thank them for all that they have done to support our work over the years. We have welcomed two new trustees with lived experience Emma Smith and Michelle Pittman, I know they will enrich our discussions with a positive effect on our charity. I am delighted that Nickey Price has become a patron this year, she was the founder of Jigsaw SouthEast and brings a wealth of experience, knowledge and energy to her work with us.

I am very proud of Jigsaw SouthEast and our dedicated staff group who work tirelessly to support children at a difficult time in their lives. Thank you to all our supporters, funders, donors, patrons, partners and volunteers who enable us to continue to support the children and young people who needs us.

Cecilia Hughes Chair of Trustees

page 1

Charitable Objects

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 achievements

Our service team have delivered excellent support to children and young people across Surrey and nearby areas of East and West Sussex and Kent through our Pre-bereavement and Grief support services.

Across both services we have supported 631 children and young people (391 families).

The unique service we provide, run by specially trained Support Workers, is tailored to meet the needs of the families we support, whether in person, on the phone or online. As a charity we are aware that customs, traditions and beliefs may be different for each family and therefore ensure that the support we offer reflects this.

We have continued with our helpline, staffed by our experienced support workers from 9.30 am to 12.30 pm Monday to Friday, which acts as a first point of advice to families and the professionals supporting them.

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.

For those families that need a higher level of support, on receipt of referral, an initial assessment is completed by a dedicated support worker and input is tailored to the children’s needs. This may be by supporting carers or other professionals working with the children or direct work as required.

We have developed our range of social events in response to feedback, these are an integral part of our service delivery, offering opportunities for children and families with shared experiences to come together and not feel alone in their bereavement journey.

6 Social events were held over the year attended by over 150 children.

page 2

We have embedded our new 4 part family bereavement sessions delivered to specific age groups and piloted a Making Meaning Session for families who would benefit from a little extra support.

Our pre-bereavement service has developed with our newly trained support workers and offers a needs led service to children and young people who are facing the death of a loved one.

In addition, we developed our online information sessions, extending the range of topics covered and reaching many professionals so that they can support the children in their own settings, who may not reach out to our services.

5 Parent information sessions reaching 96 carers.

3 Professional information sessions attended by 241 adults supporting children.

Our Projects

Pre-bereavement

We renamed our service to Pre-bereavement from Preparing for loss over the course of the year to be more in line with practice nationally and reflect the clear language we aim to use across Jigsaw South East.

We received 70 referrals over the year April 2023 to end of March 2024 from 36 families, representing a significant increase from the previous year, approximately doubling.

This reflected the stability of our support workers and their engagement with local hospices, health professionals and schools to highlight the services that we offer. We also opened our referrals to professionals (having gained consent from parents) to facilitate the process for families who are facing a very difficult time.

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.

70 children and young people from 36 families were referred from 1/4/23 to 31/3/24

On average 66 children and young people from 35 families were being supported each month 89 children and young people were being supported at the end of March 2024

Grief Support Project/ Post bereavement

page 3

The total of new referrals (of children and young people) from April 2023 to end of March 2024 was 230 from 149 families, with an average of 19 new referrals per month.

In total, 539 children and young people were supported through the Grief Support Service during the 2023-2024 financial year.

230 new referrals and 539 children and young people supported from 1/3/23 to 31/3/24

Once a referral is received, an assessment is completed by a dedicated support worker with the parent/carer to identify the impact the bereavement has had on their child/children. Advice and support is given on how to talk to their children about the person who has died, what language to use, how to support them with their emotions and build resilience. Signposting to resources and access to online information sessions, social activities and our family newsletters. Support telephone calls are offered and contact with schools is made as needed. Sometimes this is all that families want or need at this stage.

Extract from a case study;

“Our Grief Support Worker spoke with the school, offering support and advice to help E. cope in school and directing them to different support organisations. We gave mum practical advice, links to books, and resources, helping E. process her grief whilst understanding her emotions. We discussed the importance of keeping memories using a memory jar, involving friends and family too. Mum often spoke with the Grief Support Worker whilst walking to work once she had dropped E. in school. This gave her a chance to talk freely and feel supported.”

Sometimes a further level of support is needed, and families attend our bereavement sessions.

We have continued with our new family bereavement sessions piloted last year which received positive feedback. These are aimed at specific age groups and 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.

These family bereavement sessions currently have four components.

We have delivered two family bereavement sessions to children over 13 years of age, one set of sessions for 4-7 year olds and one for 8-12 year olds.

page 4

"I felt a bit unsure at first about how the group would impact me and my daughter and not knowing if she was 'ready' for the group - but I felt so positive during and after the group, knowing it was good to see we are not alone" Parent Feedback

In addition, we trialled a making meaning session to support additional activities, in response to feedback from families that they wanted further support. This incorporated a range of activities to explore feelings in more depth and give the opportunity to raise questions and retell stories about the death of their loved one to aid making meaning which is known to be important in moving forward with grief.

Social activities and events

Each of the Family Bereavement Sessions includes a social event for that particular group, and we are trialling having these at the start of the sessions to enable the group to feel comfortable with each other before moving on to activities that specifically support their bereavement journey.

In addition, we have continued with our very successful social activity sessions for children and families to come together in a safe space, supported by our support workers and trained volunteers. They have had overwhelmingly positive feedback and we have developed how we approach these with families to improve attendance and the experiences.

We have had support from many venues meaning we can offer these at no cost to families.

They have included:

Guildford Bowling Spectrum – 21 children and young people

Airhop Guildford - 59 children and young people

Gatton Park - 29 children and young people. Families enjoyed kite making, playing lawn games and toasting marshmallows on the campfire. A firm favourite was definitely down in the forest school, where many of them enjoyed den building and squashing blackberries in the mud kitchen

The day gave families a chance to connect as a unit and meet other families, surrounded by the beautiful view of nature. Many families said they had found spending time in nature to be relaxing and calming.

One family said the day had given the children "time off from thinking sad thoughts, they had fun in the fresh air and had an amazing day."

Wakehurst - 11 children and young people. Wakehurst also kindly provided free tickets to their Glow wild event for some of our families.

“It was good to do something with my son that I know my wife would have loved.” Parent Feedback

Winter drop in - 21 children and young people. Lots of fun was had, decorating biscuits, drinking hot chocolate, eating cake and playing games. Families got to spend time together making wreaths and family fun jars and the children also enjoyed choosing a gift for their parent/carer in our secret room.

A child attending the event said it had helped her heart to feel stronger.

page 5

Mother’s day drop in - 10 children and young people

Training and Information Sessions

We have expanded the range of topics covered in our online information sessions which are currently free to attend for parents, carers and professionals. This allows us to impact on a larger number of children through their carers and professionals.

Topics covered:

For professionals – run termly during the year

Total 241 Professionals attended

For parents/carers

Impact

We ask for feedback for all aspects of our work, through questionnaires after events and asking families who have received our services to give feedback.

Feedback has been positive and allowed us to tailor the support we offer. For instance, extending the range of social activities tailored to differing age needs and around sensitive times, such as Mother’s and Father’s days.

Parent feedback has shown that as a result of attending the family bereavement sessions their child/children have:

"Connecting with other families show my kids there are other families in the same boat as us." Parent

Children’s feedback is that they:

page 6

Online Information Sessions Feedback:

Schools work

We piloted a bereavement group in a secondary school where there were a large number of children who had been bereaved in January 2024. This was run by two support workers over 4 sessions and learning from this will be used to identify further school's work.

A school's survey was completed in 2023, we received 46 responses, 40 from primary schools and 6 from secondary schools.

63% had signposted to our services, 28% had used the helpline, 24% had had contact with our support workers, 17 % had attended an online information session, 17% had accessed our school’s pack and 30% had used our website resources.

89 % of schools had a child who had been bereaved in the previous year and 78% had a child who had a relative who had been diagnosed with a terminal illness, indicating the high level of need for support in this area.

22% were aware of 2-5 members of staff having accessed pre or post bereavement training and were keen to have further training, some preferring an on-line offering and other’s wanting face to face training.

Only 33% of schools were sure they had a bereavement policy in place.

We continue to work with individual schools where we are supporting children and are keen to develop further joint working with schools.

Communications

We have expanded our work in this area significantly over the year.

4 Supporters newsletters were sent out to over 900 recipients containing a range of information on service delivery, fundraising events, thank yous etc. There was a 50.94 % open rate (sector average 26.6%).

page 7

4 Family newsletters were sent out which contained information on support services, social events, bereavement benefits available, a Dad’s Survey and links to specific support articles and useful books.

The range of support articles have been developed over the year and included topics such as Coping at Christmas when you are bereaved, Tips for supporting your child this Summer, Supporting your bereaved child on Mother’s day.

These were also posted on our website which continues to be improved. We had an average of 425 users per month with 2500 monthly views.

We are also active across four social media platforms, Facebook, Linkedin, Instagram and X.

Links to our articles, news events, fundraising events and much more bereavement related is shared across our social media.

882 posts have been published with Page/profile: 129,647 impressions // 102,677 users Posts: 138,280 impressions // 99,030 users. Impressions being when our content or a post from us is displayed on a person’s screen.

This allows us to reach a much wider audience and offers potential support to children, young people and families who are harder to reach face to face.

New Video

We were delighted to work with the incredible team from Big Picture Charity Films to produce a short film featuring Caitlin and Reece - two amazing and brave young people who share their bereavement journey and how Jigsaw South East has positively impacted their lives. This was shared widely with our supporters, and those who generously support our work and of course shared across our social media.

Fundraising

We had a range of fundraising activities over the year, including some very successful challenge events, with people walking, cycling, running and a wing walk! We continue to support Hever castle triathlon with volunteers to bring funds in. We have been supported by a range of local businesses and groups in the community with raffles, collections and much more!

We had a very successful quiz night in November raising £ 3,300. Our Light the Way Christmas campaign raised an amazing £5,000 through a range of activities across the community and donations on line.

We continue to innovate and reach out to individuals, groups and businesses to support us.

We aim to develop corporate partnerships to diversify our income generation.

Collaboration

We link with a wide range of organisations in the third sector and public sector to ensure we are offering the best support to children, young people and their families, supported by research and good practice.

page 8

Nationally, we are a member of the Child Bereavement network, our services are signposted to on the At a Loss website and The Good Grief Trust and we attend the monthly bereavement sector webinar run by the National Bereavement Alliance.

Regionally, we have established and chair the South East children and young people’s bereavement support network which meets quarterly to share best practice and ensure we are working collaboratively.

We are members of the Surrey Voluntary, Charity and Social Enterprise VCSE Alliance and are part of their End of Life and bereavement portfolio. We are also an associate member of the East Sussex VCSE. This keeps us connected with local networks across all sectors and widens our opportunities to work collaboratively in the best interests of our children.

We attend the Pan Sussex bereavement forum and both the Surrey and West Sussex Suicide prevention groups.

We have become an associate member of Surrey Minority Ethnic forum.

In addition, at individual level, we work with schools, local hospices, health and social services to contribute to multi agency working, particularly for our more vulnerable children and Young people.

Our chair of trustees chairs the third sector safeguarding network for Surrey Safeguarding Children Partnership which helps to ensure we have a strong safeguarding culture at Jigsaw SouthEast in conjunction with our two newly trained Designated Safeguarding leads.

Case Management System

Having decided to purchase the Lamplight system at the end of March 2023, the first six months of the financial year were very busy for our project team in planning the implementation of the system and the transfer of our existing data. The final phase went ahead in November, with training for all of the staff. Whilst there were several teething problems, we are confident that we now have a system in place which allows us to record all the work we do with families in one place. This enhances service delivery and allows us to collect data, monitor and evaluate our services and supports continuous improvement.

Volunteers

We are indebted to a range of volunteers that support us in many ways. Some help at the bereavement support groups and on social activities. Others support in the office and with fundraising activities. We are actively recruiting new volunteers looking to develop community engagement volunteers to promote our work and extend our reach to all who need us. We offer training as appropriate and aim to meet up in person and online over the year.

Financial Review 2023-24

page 9

In common with many charities across the UK we have encountered a challenging funding environment over the course of the year. We have needed to raise more income to cover the costs of delivering our services with the hope of increasing our reach and delivering the aspirations in our strategic plan.

Grants remain our principal income stream. We entered the final year of our 5 year grant from the National Lottery Community Fund, this funds for staff costs for the Preparing for Loss project. We are in our second year of a 3 year grant from BBC Children in Need which continues to be our largest grant for the Grief Support project. We have secured a 2 year grant from The Peter Harrison Foundation and which also goes towards the Grief support services, the largest cost for the charity. It is becoming increasingly more difficult to secure multi year funding and we are grateful to the funders that have contributed to our work, many of which are now repeat funders.

Our other income streams are Donations and Fundraising - We are very grateful to the Institute of Cemetery and Crematorium Management (Recycling Of Metals Scheme) nominated by the Kent and Sussex Crematorium and South East Water Community Fund for their support this year and to the Schools, local clubs, companies and residents that have supported Jigsaw South East.

Our total income for the year was £288,829 and expenditure was £ 311,378 meaning a requirement to use some of our reserves. However, we were able to keep within our reserves policy of 4-6 months.

Our cost of income generation was £58,499, giving us a return of 393%.

Over 80% of funds was spent on service delivery with under 20% spent on income generation.

page 10

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.

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.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Dr C Hughes Mrs S Pegg (Resigned 6 November 2023) Mrs D Springford Mr J Dean Mr J Doran (Resigned 6 November 2023) Mrs E Smith (Appointed 6 November 2023) Ms M Pittman (Appointed 20 February 2024)

Decision Making

The Trustees meet 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.

page 11

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.

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 �Jf� ···············o·······--:-•••

Dr. C Hughes Chair

page 12

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 2024.

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:

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: .........................23/10/2024

page 13

JIGSAW (SOUTH EAST)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Current financial year
Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and grants
3
71,570
174,129
Charitable activities
Providing Training
4
274
-
Fundraising activities
5
40,386
-
Investments
6
2,470
-
Total income
114,700
174,129
Expenditure on:
Raising funds
7
58,499
-
Charitable activities
Supporting Children (Grief Support)
8
59,224
90,015
Supporting Children (Preparing for Loss)
8
25,681
77,959
Total charitable expenditure
84,905
167,974
Total expenditure
143,404
167,974
Net (outgoing)/incoming resources before transfers
(28,704)
6,155
Gross transfers between funds
(45)
45
Net (expenditure)/income for the year/
Net movement in funds
(28,749)
6,200
Fund balances at 1 April 2023
145,786
36,033
Fund balances at 31 March 2024
117,037
42,233		 Total
2024
£
245,699
274
40,386
2,470
288,829
58,499
149,239
103,640
252,879
311,378
(22,549)
-
(22,549)
181,819
159,270		 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

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 14

JIGSAW (SOUTH EAST)

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Prior 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
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
Total charitable expenditure
105,269
-
137,611
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

page 15

JIGSAW (SOUTH EAST)

BALANCE SHEET

AS AT 31 MARCH 2024

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		 2024
£
5,728
191,582
197,310
(38,721)		 £
681
158,589
159,270
42,233
117,037
159,270		 2023
£
18,390
181,639
200,029
(20,041)		 £
1,831
179,988
181,819
36,033
145,786
181,819

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 2024.

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

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Company registration number 08014061

page 16

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

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 17

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 18

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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:

3 Donations and grants

Unrestricted
Restricted
funds
funds
general
2024
2024
£
£
Donations and gifts
30,158
-
Grants
41,412
174,129
71,570
174,129
Donations and gifts
Institute of Cemetery and
Crematorium Management
-
-
Other
30,158
-
30,158
-		 Total
Unrestricted
Restricted
funds
funds
general
2024
2023
2023
£
£
£
30,158
45,545
-
215,541
33,159
153,733
245,699
78,704
153,733
-
12,000
-
30,158
33,545
-
30,158
45,545
-		 Total
2023
£
45,545
186,892
232,437
12,000
33,545
45,545

page 19

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3 Donations and grants

(Continued)

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
general general
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
BBC Children in Need - 32,940 32,940 500 32,444 32,944
Sussex Community
Foundation/Price Family
Fund - 5,000 5,000 - 4,840 4,840
National Lottery
Community Fund - 71,731 71,731 - 70,325 70,325
Barbara Ward Children's
Foundation - 7,500 7,500 - - -
Community Foundation for
Surrey/Borrows Charitable
Trust Fund - - - - 16,044 16,044
Hospital Saturday Fund - 2,000 2,000 - - -
Edward Gostling
Foundation - 10,000 10,000 - - -
Kent Community
Foundation/Gatwick
Foundation Fund 500 1,500 2,000 - - -
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 - 416 416 - 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 - 5,000 5,000
Tesco Community Grants - 1,875 1,875 - 1,125 1,125
St James’s Place Charitable
Foundation - - - - 5,000 5,000
Charles Lewis Foundation 3,461 1,539 5,000 - 1,360 1,360
Mrs Smith & Mount Trust - - - 3,000 - 3,000
Pamela Barlow Charitable
Trust - - - 1,000 - 1,000
Mrs A Lacy-Tate Trust - 500 500 - 1,000 1,000
Redhill & Reigate Round
Table - 1,000 1,000 - - -

page 20

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3
Donations and grants
Community
Foundation for
Surrey/Woking
Council Community
Fund
Peter Harrison
Foundation
Community Foundation for
Surrey/Bryn Siriol Fund
Community Foundation for
Surrey/Marjorie Jaye Fund
Toyota Community
Fund
Zedra/WO Street
Charitable
Foundation
Betty Riseley Trust
Hamamelis Trust
Childwick Trust
Brian Murtagh
Charitable Trust
H R Pratt Boorman
Family Foundation
Richard Radcliffe
Charitbale Trust
St Mary's, Oxted
Sir Jules Thorn
Charitable Trust
Peter Storrs Trust
Barnard Kenneth
Hufton Charity
Louis Nicholas
Residuary Charitable
Trust
Loseley & Guildway
Charitable Trust
William Allen Young
Charitable Trust
Gledswood
Charitable Trust
Webb Family
Charitable Trust
Other		 -
-
-
-
-
-
-
-
5,000
5,000
1,600
3,000
1,000
2,500
2,000
1,000
5,000
2,000
1,500
1,600
2,000
4,251
41,412		 3,300
9,125
4,000
6,000
1,750
3,000
2,500
2,500
-
-
-
-
-
-
-
-
-
-
-
-
-
953
174,129		 3,300
9,125
4,000
6,000
1,750
3,000
2,500
2,500
5,000
5,000
1,600
3,000
1,000
2,500
2,000
1,000
5,000
2,000
1,500
1,600
2,000
5,204
215,541		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,350
33,159		 (Continued)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,595
7,945
153,733
186,892		 (Continued)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,595
7,945
153,733
186,892
186,892

page 21

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

4 Charitable activities

Providing Providing
Training Training
2024 2023
£ £
Training Sessions 274 -
5 Fundraising activities
Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Fundraising activities 40,386 53,224
6 Investments
Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Interest receivable 2,470 281
7 Raising funds
Unrestricted Unrestricted Unrestricted Total
funds funds funds
general general designated
2024 2023 2023 2023
£ £ £ £
Raising donations, grants and fundraising income
Seeking donations and grants 686 609 - 609
Fundraising costs 2,406 5,754 - 5,754
Staff costs 43,806 36,960 4,612 41,572
Support costs 11,601 13,209 - 13,209
Total fundraising costs 58,499 56,532 4,612 61,144

Fundraising costs include all the costs of our events.

page 22

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

8 Charitable activities

Charitable activities
Supporting
Children
(Grief
Support)
Supporting
Children
(Preparing
for Loss)
Providing
Training
2024
2024
2024
£
£
£
Staff costs
106,588
74,250
-
Grant expenditure - other
5,783
7,492
-
Project costs
5,525
130
-
117,896
81,872
-
Share of support costs (see note 9)
29,593
20,552
-
Share of governance costs (see note 9)
1,750
1,216
-
149,239
103,640
-
Analysis by fund
Unrestricted funds - general
59,224
25,681
-
Restricted funds
90,015
77,959
-
149,239
103,640
-
Supporting
Children
(Grief
Support)
Supporting
Children
(Preparing
for Loss)
Providing
Training
2023
2023
2023
£
£
£
Staff costs
102,986
64,466
-
Depreciation and impairment
-
-
-
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
-		 Total
2024
£
180,838
13,275
5,655
199,768
50,145
2,966
252,879
84,905
167,974
252,879
Total
2023
£
167,452
-
18,728
1,814
187,994
52,465
2,421
242,880
105,269
137,611
242,880

page 23

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

9
Support costs
Support costs
Governance
costs
£
£
Staff costs
33,473
-
Depreciation
1,150
-
Operating lease charges
6,984
-
Computer and office
expenses
7,049
-
Equipment and room hire
635
-
Insurance
3,794
-
Printing, postage and
stationery
775
-
Marketing and
communications consultant
315
-
Staff training and welfare
299
-
Subscriptions
412
-
Telephone
878
-
Sundries
159
-
Bookkeeping and payroll
5,823
-
Independent Examination
fees
-
3,480
Bank charges
-
172
61,746
3,652
Analysed between
Fundraising
11,601
686
Charitable activities
50,145
2,966
61,746
3,652		 2024
Support costs
Governance
costs
£
£
£
33,473
36,287
-
1,150
469
-
6,984
6,904
-
7,049
4,658
-
635
847
-
3,794
3,867
-
775
1,027
-
315
-
-
299
2,052
-
412
274
-
878
3,130
-
159
36
-
5,823
6,123
-
3,480
-
3,024
172
-
6
65,398
65,674
3,030
12,287
13,209
609
53,111
52,465
2,421
65,398
65,674
3,030		 2023
£
36,287
469
6,904
4,658
847
3,867
1,027
-
2,052
274
3,130
36
6,123
3,024
6
68,704
13,818
54,886
68,704

Governance costs includes payments to the Independent Examiner of £3,480 for the current year's independent examination fees (2023- £3,024).

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 2024 nor for the year ended 31 March 2023.

page 24

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

11 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Full time equivalent 9 9
Employment costs 2024 2023
£ £
Wages and salaries 245,322 234,700
Social security costs 8,805 6,893
Other pension costs 3,990 3,718
258,117 245,311

Key Management Personnel

The trustees consider three members of staff to be key management personnel. The total employment benefits of key management personnel were £44,920 (2023: £33,465).

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 Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

page 25

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

13
Tangible fixed assets
Cost
At 1 April 2023
At 31 March 2024
Depreciation and impairment
At 1 April 2023
Depreciation charged in the year
At 31 March 2024
Carrying amount
At 31 March 2024
At 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		 Computers
£
3,530
3,530
1,699
1,150
2,849
681
1,831
2024
2023
£
£
726
1,328
5,002
17,062
5,728
18,390
2024
2023
£
£
4,728
4,868
29,912
6,953
480
540
3,601
7,680
38,721
20,041
2024
2023
£
£
29,912
6,953		 Computers
£
3,530
3,530
1,699
1,150
2,849
681
1,831
2024
2023
£
£
726
1,328
5,002
17,062
5,728
18,390
2024
2023
£
£
4,728
4,868
29,912
6,953
480
540
3,601
7,680
38,721
20,041
2024
2023
£
£
29,912
6,953
3,530
1,699
1,150
2,849
681
1,831
2023
£
1,328
17,062
18,390
2023
£
4,868
6,953
540
7,680
20,041
2023
£
6,953

Deferred income is included in the financial statements as follows:

page 26

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

16
Deferred income
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2024		 (Continued)
2024
2023
£
£
29,912
6,953
6,953
17,437
(6,953)
(16,437)
29,912
5,953
29,912
6,953

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 £3,990 (2023 - £3,718).

page 27

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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 2023


£
BBC Children in Need
8,487
Gatwick Airport Community Trust
758
Sussex Community Foundation/Price Family
Fund
-
National Lottery Community Fund
5,918
Hospital Saturday Fund
-
Community Foundation for Surrey/Borrows
Charitable Trust Fund
6,688
Charlotte Marshall Charitable Trust
-
Lawson Trust
3,500
Community Foundation for Surrey/Charles
Russell Speechlys Community Fund
3,456
East Grinstead Common Good Trust
844
St. Faith's Trust
1,039
Tesco Community Grants
1,125
St James's Place Charitable Foundation
2,427
Charles Lewis Foundation (Newsletter)
791
Metrobus Community Support Fund
500
Mrs A Lacy-Tate Trust
500
Redhill & Reigate Round Table
-
Barbara Ward Children's Foundation
-
Community Foundation for Surrey/Woking
Council Community Fund
-
Peter Harrison Foundation
-
Community Foundation for Surrey/Bryn
Siriol Fund
-
Community Foundation for Surrey/M Jaye
Fund
-
Kent Community Foundation
-
Toyota Community Fund
-
Zedra/WO Street Charitable Foundation
-
Betty Riseley Trust
-
Edward Gostling Foundation
-
Hamamelis Trust
-
Charles Lewis Foundation (Activity Day)
-
36,033		 Movement in funds
Incoming
resources
Resources
expended

£
£
32,940
(35,781)
-
(758)
5,000
(5,000)
71,731
(77,694)
2,000
-
-
(6,688)
453
(453)
416
(315)
-
(3,456)
-
-
5,000
(2,968)
1,875
(2,360)
-
(2,427)
-
(595)
500
(500)
500
(417)
1,000
(229)
7,500
(1,881)
3,300
(2,084)
9,125
(7,684)
4,000
(1,106)
6,000
(1,328)
1,500
(1,500)
1,750
(1,458)
3,000
(2,250)
2,500
(1,875)
10,000
(5,833)
2,500
(1,250)
1,539
(84)
174,129
(167,974)		 Transfers
Balance at
31 March 2024
£
£
-
5,646
-
-
-
-
45
-
-
2,000
-
-
-
-
-
3,601
-
-
-
844
-
3,071
-
640
-
-
-
196
-
500
-
583
-
771
-
5,619
-
1,216
-
1,441
-
2,894
-
4,672
-
-
-
292
-
750
-
625
-
4,167
-
1,250
-
1,455
45
42,233		 Transfers
Balance at
31 March 2024
£
£
-
5,646
-
-
-
-
45
-
-
2,000
-
-
-
-
-
3,601
-
-
-
844
-
3,071
-
640
-
-
-
196
-
500
-
583
-
771
-
5,619
-
1,216
-
1,441
-
2,894
-
4,672
-
-
-
292
-
750
-
625
-
4,167
-
1,250
-
1,455
45
42,233
42,233

page 28

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

18 Restricted funds

(Continued)

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 Marshall Charitable Trust
-
The 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 Grants
-
St James's Place Charitable Foundation
-
Charles Lewis Foundation
-
Metrobus Community Support Fund
-
Mrs A Lucy-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

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.

Gatwick Airport Community Trust - Funding for Online Information Sessions.

Sussex Community Foundation - Funding for Grief Support Project staff time for the benefit of children and young people living in Sussex.

Hospital Saturday Fund - Funding for Grief Support Project.

Charlotte Marshall Charitable Trust - Funding for social events and activity days.

The Lawson Trust - Funding for all our services benefiting children and young people living in Kent and Sussex.

page 29

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

18 Restricted funds

(Continued)

Community Foundation for Surrey/Charles Russell Speechlys Community Fund - Funding for Grief Support Worker time for the benefit of children and young people living in Surrey.

East Grinstead Common Good Trust - Funding for printed brochures and materials.

St Faith's Trust - Funding for Grief Support Worker time for the benefit of children and young people living in Surrey.

Tesco Community Grants - Funding towards Family Bereavement Sessions.

St James's Place Charitable Foundation - Funding towards Grief Support worker costs.

Charles Lewis Foundation (Newsletter) - Funding towards Family Newsletter costs.

Metrobus Community Support Fund - Funding towards social activities.

Mrs A Lucy-Tate - Funding for services benefiting children and young people living in East Sussex.

Redhill & Reigate Round Table - Funding towards Family Day.

Barbara Ward Children’s Foundation - Funding towards Grief Support Project, the first year of a three-year grant.

Community Foundation for Surrey/Woking Council Community Fund - Funding for Grief Support Worker hours in Woking Borough Council area.

Peter Harrison Foundation - Funding for Grief Support Worker hours, the first year of a two-year grant.

Community Foundation for Surrey CF/Bryn Siriol Fund - Grief Support Worker time for benefit of children and young people living in Surrey.

Community Foundation for Surrey/Marjorie Jaye Fund - Grief Support Worker time for benefit of children and young people living in Surrey.

Kent Community Foundation/Gatwick Foundation Fund - Funding towards Grief Support Project for benefit of children and young people living in Kent.

Toyota Community Fund - Funding towards Grief Support Project for the benefit of children and young people living in Surrey.

Zedra/WO Street Charitable Foundation - Funding towards Grief Support Project.

Betty Riseley Trust - Funding towards Grief Support Project for the benefit of children and young people living in Surrey.

Edward Gostling Foundation - Funding for Grief Support Project.

Hamamelis Trust - Funding towards research.

Charles Lewis Foundation (Activity Day) - Funding towards social activities.

page 30

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 Balance at
1 April 2022 expended 1 April 2023 31 March 2024
£ £ £ £
Development Fund 4,612 (4,612) - -
4,612 (4,612) - -

The Development Fund had 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

Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2024
2024
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
681
-
Current assets/(liabilities)
116,356
42,233
117,037
42,233
Unrestricted
funds
Restricted
funds
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		 Total
2024
£
681
158,589
159,270
Total
2023
£
1,831
179,988
181,819

page 31

JIGSAW (SOUTH EAST)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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		 2024
£
2,274
6,264
8,538		 2023
£
4,398
2,796
7,194

22 Related party transactions

During the financial year to 31 March 2024 there were no related party transactions (2023: None).

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.

page 32