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2023-12-31-accounts

Charity registration number 1149005

Company registration number 08182310 (England and Wales)

ABIGAIL'S FOOTSTEPS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

ABIGAIL'S FOOTSTEPS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr D G Ward
Ms L P Sheridan
Ms C Bowden
S Robinson (Appointed 1 June 2023)
Charity number 1149005
Company number 08182310
Registered office Unit 1, Boxcity
Roman Way
Rochester
Kent
ME2 2NU
Independent examiner Simon Hayden ACA FCCA
Perrys Audit Limited
4th Floor
399-401 Strand
London
United Kingdom
WC2R 0LT
Bankers HSBC
High Street
Chatham
ME4 4BQ
Solicitors Thomson Snell & Passmore
3 Lonsdale Gardens
Tunbridge Wells
TN1 1NX

ABIGAIL'S FOOTSTEPS

CONTENTS

Page
Chairman's statement 1
Trustees report 2 - 6
Statement of Trustees responsibilities 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 19

ABIGAIL'S FOOTSTEPS

CHAIRMAN'S STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2023

I felt very honoured to be approached to take on the role of Chairman of Abigail’s Footsteps. My appointment commenced on the 1 June 2023.

When I first came across the charity over 9 years ago it was still in its infancy. Over the years I have watched it grow, flourish and expand its services to meet the needs of families at a very difficult time.

The services we now provide include the Abi Cooling Cots, baby loss counselling and bereavement training for healthcare professionals.

Having instigated a bereavement suite at Medway Maritime Hospital we would like to champion this in other hospitals.

Our conference was well received and we hope to do another one in 2025.

The original film, Deafening Silence, has now been followed by a second film in 2023, Say My Baby’s Name. The team have also provided a series of podcasts that have been well received and our annual Wave of Light service welcomed many families.

We have two highlights this coming year, a Bereavement Garden at Medway Maritime Hospital and “Lend a Hand”. More details to follow.

There has been an incredible amount of activity but none of this would be possible without the support of funders and the incredible fundraising done by so many people. Thank you to all our supporters, as Trevor said last year “with your continued support we can make a difference together”.

I would like to take this opportunity to highlight the incredible job the Abigail’s office team do running the charity’s day to day business while supporting families and healthcare professionals and the Trustees for their support.

Susan Robinson Chairman

Date: 5 August 2024

ABIGAIL'S FOOTSTEPS

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their annual report and financial statements for the year ended 31 December 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's trust deed, 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).

Objectives and activities

The objectives of the charity are:

a) To promote health and wellbeing and to relieve the suffering of parents and their families, friends and carers who suffer bereavement through the death of a baby before or at birth.

b) To advance the knowledge and expertise of healthcare professionals and others in supporting and dealing with the effects of such a death on the bereaved.

Our aims

Public benefit

Statement on public benefit

The objectives and activities, and achievement and performance sections of this report clearly set out the activities which the charity undertakes for the public benefit. The Trustees confirm that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the charity.

Achievements and performance

Significant activities and achievements against objectives

2023 was a remarkable year for Abigail’s Footsteps, to note a few achievements; delivering training to over 1,600 healthcare professionals nationwide, counselling for more than 100 families and Abi cooling cots delivered to 46 hospitals and hospices across the country.

The charity continues to grow and strengthen its governance, with the appointment of a new Chair this year. After 10 years of support, we waved a fond farewell to our Treasurer Trevor Adams, who had also stepped up to temporary Chair this last year. Trevor will be greatly missed, and we thank him for everything he has done to get the charity to this point. In his place, it is with great pleasure, we welcome Susan Robinson to Chair our Board of Trustees. We embrace her appointment as the guiding force of our charitable endeavours, Susan’s leadership will elevate our aspirations, and her presence will bring a renewed energy that will undoubtedly inspire us all. Welcome aboard, and let us forge ahead, in our commitment to helping support baby-loss families in our community.

ABIGAIL'S FOOTSTEPS

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

In the final year of funding from National Lottery Community Fund we have continued to develop and grow our support to families. Our geographical reach is predominately Kent, but we’re seeing an increase in referrals throughout London, Essex, Surrey and Sussex. We have delivered over 680 hours of counselling to over 110 families and grown our counselling team to 3 qualified professionals, due to an increase in demand for our services. We were delighted to be nominated for a second time at the Kent Mental Wellbeing Awards, highlighting the work we do with bereaved families. Our lead counsellor Naomi Marston received two awards, picking up Kent Counsellor of the Year and Champion Award.

Our Professional Reflective Occupational Practice (PROP) sessions have seen a noticeable increase in take up, delivering over 100 hours of funded support to healthcare professionals. We recognised the emotional impact to staff, in supporting parents as they experience the devastating loss of their baby. We offer up to 6 funded sessions designed to help professionals provide a high standard of individualised, compassionate care whilst supporting them to navigate their own feelings and reactions to the loss.

The support we provide to families is only possible due to the continued support from charitable trusts who fund our counselling programme: The National Lottery Community Fund, The Brian Mitchell Charitable Trust, The Whitehead Monckton Charitable Foundation, Colyer Fergusson Trust, Kent Community Foundation, The Postcode Lottery, The Mount Trust, Linda Hogan Community Fund and Henry Smith Trust.

We strive to make a difference to families, this quote from a local beavered mother highlights how needed our services are. "If it wasn't for Abigail's for us, I think I would have been in a very dark place, for a very long time, they've continued to be a support, nearly 6 years on for me, I wish that Abigail's could be everywhere, because the support has been paramount in our journey.”

This year we delivered 58 Abigail’s Footsteps funded training sessions to healthcare professionals, training over 1,600 people. We funded 30 bespoke, in-person training sessions and for online training, we funded 16 open access Part One sessions and 11 open access Part Two sessions. A highlight was 176 healthcare professionals attending our ‘Say My Baby’s Name’ training roadshow between July-October visiting Bristol, Birmingham, Manchester, and Kent, ending in London during Baby Loss Awareness Week.

Highlight for the year: we held our very first baby loss conference on 12[th] June, kindly hosted at the London offices of Fieldfisher. Thank you to Fieldfisher and also to The Bond Group for sponsoring the event which was attended by 100 healthcare professionals. The conference ‘Learning from the National Health Service Maternity Reviews’ was hosted by Rob Smith (TV and Radio Presenter and Journalist) and speakers included keynote speaker Dr Bill Kirkup (lead investigator on East Kent Maternity review), Professor Ranjit Akolekar (Consultant in Fetal Medicine and Obstetrics), Kate Harris (Head of Midwifery and Ambulatory Gynaecology) & Sandra Igwe (Chief Executive from The Motherhood Group). Parent speakers Sarah Conroy & Helen Gittos shared their personal experiences which were extremely moving and illustrated the vital importance of the topic of our conference ‘Learning from the National Health Service Maternity Reviews’.

Two other memorable moments for the charity were that our first netball team ‘Abigail’s Angels’ and our football team ‘Abigail’s Athletic’ were formed. Both teams play in Kent, giving parents an opportunity to come together, enjoying the benefits of physical exercise and emotional support.

This year we have proudly delivered 46 Abi cooling cots, to hospitals throughout the United Kingdom, in partnership with The Bond Group.

Fundraising events were well attended, raising crucial funds and awareness for the charity, the golf day and gala are always highlights in our annual calendar, but also our challenge events also saw a notable increase in fundraising from our supporters; the London Landmarks Half Marathon team raised over £26,000.

ABIGAIL'S FOOTSTEPS

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Skilled Careers chose Abigail’s Footsteps as their Charity of the Year for 2023. The team took on many challenges including the National 3 Peaks Challenge, the London to Paris Cycle, a quiz night and monthly dress-down days adding to their grand total of £22,502.77. “It’s wonderful to be supported by a great company like Skilled Careers. Being nominated as their charity of the year makes a real difference to the families we support. Working in partnership to raise vital funds and awareness about our cause.” said David Ward, Abigail’s Footsteps Co-Founder.

With thanks to the National Lottery Community Fund, we were able to expand the team and welcome Kate Harrison as Digital Marketing Manager. Kate joined Abigail’s with a wealth of knowledge, experience and a background in communications. On joining the team, Kate said, “I’m very happy to be part of this charity. I’m looking forward to sharing my knowledge and helping it grow.”

This year, the Board has also had the opportunity to review its Governance processes, building upon the excellent foundations that existed. We have produced our 5 year development strategy, reviewed our policies and procedures (adding some new ones too), reviewed our Board processes and fostered a great working relationship between our Management Team and our Board of Trustees (the latter of whom were a relatively new Team having been appointed in the latter part of 2022). This Team has been further enhanced by our new Chair taking up post during 2023.

Financial review

The charity's main source of income is generated from fundraising events held throughout the year. During the year the charity raised funds totalling £414,515 (2022: £266,637) from public collections, events and donations. During the year the charity also received grants totalling £93,774 (2022: £136,800).

During the year, the resources expended amounted to £402,598 (2022: £348,812), of this £206,526 (2022: £204,723) was for bereavement support. The results for the year was a surplus of £108,930 (2022: £54,895).

The fund balances carried forward at 31 December 2023 were £493,294 (2022: £384,364).

The charity is grateful for the support of the National Lottery fund for the help with counselling, training and core costs, however, this funding ceased after the year end. The charity will continue to raise funds to ensure these invaluable services continue.

Reserves policy

Reserves Policy

The charity aims to maintain unrestricted funds in perpetuity and at a level that will provide income for the charity's sustainable and long-term future.

The charity acknowledges the volatility of its level of generated income and its trustees have committed to setting aside an unrestricted reserve of £100,000 (2022: £50,000) to mitigate against potential income fluctuation. The current level of unrestricted reserves is £366,209 (2022: £300,376). The charity also holds £127,085 (2022: £83,988) of restricted funds.

The reserve policy will be reviewed on an annual basis.

Plans for future periods

The charity will strive to continue to achieve its objective in the future, raising funds through both donations and regular events to ensure the advancement of bereavement training and care.

ABIGAIL'S FOOTSTEPS

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management Constitution

The charitable company was incorporated on 16 August 2012 and is governed by its Memorandum and Articles of Association. The charitable company is limited by guarantee and has no share capital.

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:

Mr T Adams (Resigned 31 December 2023) Mr D G Ward Ms T E Smith (Resigned 1 March 2023) Ms L P Sheridan Ms S J Collinge (Resigned 1 March 2023) Ms C Bowden K Harris (Resigned 29 February 2024) S Robinson (Appointed 1 June 2023)

Recruitment and appointment of trustees

No trustees had any contact or arrangement of a material nature with the charitable company during the year under review.

There is no maximum number of Trustees and Trustees are appointed by the Board of Trustees. On appointment new trustees are given full details of the Policies and Procedures of Abigail’s Footsteps and an overview of the key issues surrounding bereavement training for midwives and the provision of supportive care for victims of stillbirths.

One third of the trustees are required to retire but can stand for re-appointment.

Remuneration policy

Salaries are reviewed and agreed on an annual basis.

Other matters

Key management personnel remuneration

The trustees consider the board of trustees and the executive director as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. All trustees give their time freely and no trustee remuneration was paid in the year. Details of trustee expenses and related party transactions are disclosed in note 17 to the accounts.

Trustees are required to disclose all relevant interests and register them with the executive director and in accordance with the Trust’s policy withdraw from decisions where a conflict of interest arises.

ABIGAIL'S FOOTSTEPS

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Risk Management

The Trustees have considered the risks faced by the Charity and have put in place systems to manage them, which they monitor. In addition, the executive director undertakes an annual in-depth risk assessment and presents this for consideration of the Trustees following which the Charity amends systems/processes as necessary.

The Trustees consider the following to be the principal risks that the charity faces:

Competition from similar organisations which could result in loss of income, reduced fund raising potential and/or reduced public profile.

Reliance on a small workforce and loss of key staff.

Dependence on external funders.

The Trustees report was approved by the Board of Trustees.

S Robinson

Trustee

5 August 2024

ABIGAIL'S FOOTSTEPS

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees, who are also the directors of Abigail's Footsteps for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ABIGAIL'S FOOTSTEPS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABIGAIL'S FOOTSTEPS

I report to the trustees on my examination of the financial statements of Abigail's Footsteps (the charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the charity (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 charity 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 charity’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 charity’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 ICAEW and ACCA, 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.

Simon Hayden ACA FCCA Perrys Audit Limited 4th Floor 399-401 Strand London WC2R 0LT United Kingdom

Dated: .........................

ABIGAIL'S FOOTSTEPS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and
legacies
3
41,313
198,529
Charitable activities
4
271,686
-
Total income
312,999
198,529
Expenditure on:
Raising funds
5
60,538
-
Charitable activities
6
135,744
206,316
Total expenditure
196,282
206,316
Net income/(expenditure)
116,717
(7,787)
Transfers between
funds
(50,884)
50,884
Net movement in
funds
65,833
43,097
Reconciliation of funds:
Fund balances at 1 January
2023
300,376
83,988
Fund balances at 31
December 2023
366,209
127,085		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
239,842
72,689
135,350
271,686
195,668
-
511,528
268,357
135,350
60,538
58,173
-
342,060
100,915
189,724
402,598
159,088
189,724
108,930
109,269
(54,374)
-
(66,007)
66,007
108,930
43,262
11,633
384,364
257,114
72,355
493,294
300,376
83,988		 Total
2022
£
208,039
195,668
403,707
58,173
290,639
348,812
54,895
-
54,895
329,469
384,364

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ABIGAIL'S FOOTSTEPS

BALANCE SHEET

AS AT 31 DECEMBER 2023

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
14
Unrestricted funds		 2023
£
8,177
480,255
488,432
3,417		 £
8,279
485,015
493,294
127,085
366,209
493,294		 2022
£
2,364
382,148
384,512
2,033		 £
1,885
382,479
384,364
83,988
300,376
384,364

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 December 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 5 August 2024

S Robinson

Trustee

Company registration number 08182310 (England and Wales)

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

Charity information

Abigail's Footsteps is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 1, Boxcity, Roman Way, Rochester, Kent, ME2 2NU.

1.1 Accounting convention

Abigail’s Footsteps is a company limited by guarantee in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office is Unit 1, Boxcity, Roman Way, Rochester, Kent, ME2 2NU. The nature of the charity’s operations and principal activities are set out on page 2.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared on a going concern basis under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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 comprise funds which have been set aside at the discretion of the trustees for specific purposes.

Restricted funds are subject to specific conditions by donors or grantors 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.

1.4 Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

(Continued)

Voluntary income including donations is included in full in the Statement of Financial Activities when receivable.

Charitable Activity Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is included when receivable.

1.5 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

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:

Fixtures and fittings 25% straight line Computer equipment 25% 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 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 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.

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

(Continued)

1.9 Taxation

The company is a registered charity and is therefore entitled to the exemptions from corporation tax afforded by section 505 of the Income and Corporation Taxes Act 1988. Accordingly, there is no corporation tax charge in these financial statements.

1.10 Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is included in note 6.

1.11 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.

Prepayments are valued at the amount prepaid net of any trade discounts due.

1.12 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific the the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

2 Critical accounting estimates and judgements

In the application of the charity’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.

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donations and gifts
34,913
111,155
Grants
6,400
87,374
41,313
198,529		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
146,068
31,889
39,350
93,774
40,800
96,000
239,842
72,689
135,350		 Total
2022
£
71,239
136,800
208,039

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Charitable activities
Fundraising events 268,446 195,398
Bank interest 3,240 270
271,686 195,668

5 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Fundraising and publicity
Staging fundraising events 59,976 57,995
Fundraising agents 562 178
60,538 58,173

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

6 Expenditure on charitable activities

Heading Heading
#ac982 #ac982
2023 2022
£ £
Direct costs
Staff costs 76,999 49,971
Depreciation and impairment 1,404 626
Bereavement support 206,526 204,723
Website and computer costs 7,539 5,060
Insurance 1,331 1,282
Advertising 12,045 5,432
Printing, postage and stationery 5,493 2,637
Sundry expenses 8,801 1,581
Legal and professional costs 6,438 11,048
Independent examination 1,140 1,140
Telephone 730 357
Staff training 1,383 844
Pension costs 1,669 1,057
Meetings 115 189
Bank charges 217 123
Rent 10,230 4,569
342,060 290,639
Analysis by fund
Unrestricted funds 135,744 100,915
Restricted funds 206,316 189,724
342,060 290,639

7 Trustees

No Trustee or person related or connected to them received any remuneration or benefits from the charity during the current or preceding year.

The cost of Trustees' indemnity insurance during the year was £1,331 (2022: £1,282).

No trustees received any reimbursed expenses in the year (2022: NIL).

8 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
3 2

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

8 Employees (Continued)
Employment costs 2023 2022
£ £
Wages and salaries 76,999 49,971

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Tangible fixed assets

Fixtures and
fittings
Computer
equipment
£
£
Cost
At 1 January 2023
-
3,595
Additions
1,196
6,601
At 31 December 2023
1,196
10,196
Depreciation and impairment
At 1 January 2023
-
1,709
Depreciation charged in the year
299
1,105
At 31 December 2023
299
2,814
Carrying amount
At 31 December 2023
897
7,382
At 31 December 2022
-
1,885
11
Debtors
2023
Amounts falling due within one year:
£
Other debtors
6,546
Prepayments and accrued income
1,631
8,177		 Total
£
3,595
7,797
11,392
1,709
1,404
3,113
8,279
1,885
2022
£
-
2,364
2,364

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

12 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2023
£
1,275
-
1,002
1,140
3,417		 2022
£
-
106
787
1,140
2,033

13 Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
Cold cots 41,540 105,581 (109,991) 49,662 86,792
Counselling programme 32,937 48,490 (48,900) - 32,527
Film V.2 (1,222) - - 1,222 -
Training 10,733 44,458 (47,425) - 7,766
83,988 198,529 (206,316) 50,884 127,085
Previous year: At 1 January Incoming Resources Transfers At 31
2022 resources expended December
2022
£ £ £ £ £
Cold cots 25,290 31,850 (68,821) 53,221 41,540
Counselling programme 23,419 48,300 (38,782) - 32,937
Film V.2 23,646 15,000 (52,654) 12,786 (1,222)
Training - 40,200 (29,467) - 10,733
72,355 135,350 (189,724) 66,007 83,988

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

14 Restricted funds

(Continued)

Cold cots - represents donations received for bereavement suites in local hospitals

Counselling programme - represents funds received to make counselling services more accessible to bereaved families

Film V.2 - represents money received to produce a second educational film to improve awareness of dealing with bereavement

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
General funds 300,376 312,999 (196,282) (50,884) 366,209
Previous year: At 1 January Incoming Resources Transfers At 31
2022 resources expended December
2022
£ £ £ £ £
General funds 257,114 268,357 (159,088) (66,007) 300,376

16 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Fund balances at 31 December 2023 are represented by:
Tangible assets
8,279
-
Current assets/(liabilities)
357,930
127,085
366,209
127,085		 Total
2023
£
8,279
485,015
493,294

ABIGAIL'S FOOTSTEPS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

16 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2022 2022 2022
£ £ £
Fund balances at 31 December 2022 are represented by:
Tangible assets 1,885 - 1,885
Current assets/(liabilities) 298,491 83,988 382,479
300,376 83,988 384,364

17 Related party transactions

The charity has not entered into any related party transactions during the year.