Cotnpany registEation number.. 07717126 Charity r¢gL5tralion number. 1150i75 Pregnancy Expectations Trauma and Loss Society IA company limited by guardnteel Annual Rewrt and FtnaTrcial Ststements for the Year Ended il March 2021 elals The Bthy Loss C(x4ellWj Charity Burdett King Accountancy Limited 8 The Hamiltons Newtnarket CB8 ONF
Pregnancy Expectations Trauma and LO Society Contents Referen¢e and Ad[nistratiVe Detsils Trustee5' Rewrt 2to5 Statement of Trtte5. Responstbiliti¢s Independent Examinerfs RetK)rt Stateent of Financial A¢tivTti¢s Balance She Note5 to the Financial Sra*met Ioto 18
Pregnancy Expectations Trauma and LO Society Reference and Administrative Details Trn$t¢ts Dr Ali50n S(adden, ajair of Trustees Andrew Brdithwaite Amy ButterwY)rth Daniel Fisher BiTte Hadav-iam Yvonne Jane Sangster Registered oifite l Tunbridge Coun Tunbridgr Lane Bottisha Carnbrid(pe CB25 9TU copanY Registration Iyumber 07717126 Chkrity RtgistrAtion Number 1150375 ldepedent Examiner Burdett King Accountancy Limited 8 The Hamiltons NewTtarket CB80NF Page I
Pregnaney Expectations Trauma 2nd Loss Society Trustees, Report The tru5tee5, WIM) are dire¢tOT5 for the PU)Se5 of company law. present the anll port together with the financial 5tatemeThts of the chaTitable company for the year ended 31 March 2021. Tru$tee5 Dr Alison Scadden, Chair of Trustees Andrew Brdithwaite {api[ted 8 Julv 2020) Amy Butterwonh {appointed 8 Jul) 20201 Esther Mary Comell (resigned 30 September 2020) Fiona Mhairi Dawdson (resigned 3 Novernber 20211 Daniel Fisher laptM)iThted 8 July 2020) Birte Harlav-lam Yvtsnrte Jane Sangster Dr N'ina Wilson (resigned 8 July 20201 Objeets alld principal xctivities oltbe Charity The organisatitsn is a charitable Companv liThited by guardniee, i]Korporated on 25 July 2011. It is registered as a charity with the Charitie5 Commission No. 1150)75. The company was estsblished under a Memorandum of Association. which established the objects and rM)wers of the Charitable company artd is governed under its Arti¢le5 of Association. In the event of the company being wound up its members are required to Contribute an amount not exceeding £10. The tharity'$ primeipal objectives as set in it'5 governing document are to: tkliver merttal health 5UPPOrt through the pJoN75ion of spe£ialist counselling for parents who sufftr traumatrc TInatal or neonatal loss Raise awarentss of the psychologital impact oftrdumatic natrI or neonatal 105S Protnote research In the psJ¢lK)logi¢al impact of perinatal oi neonatal loss Petals - The B2by Loss Collnselling Charity has a vision of a future Whe every parent. every woman, ma OT couple that Suffer the devaswion of pgnanCY loss or the death of a baby has access to specialist counselling 5UPPOrt. During this year Pethls has delivered 4452 individuavcouples counselling sessions. suptK>rting 787 Cases wth our specialist of counsellino an incre&se of 330/• on ihe preceding year. Review of getivity CouNselliNg Seryice This year started wth a fimdamental chanue in our service deliver). to working exclusively with online video counsellirtg wia Z(K)m. To ensure the continuity of ow servi¢e, all Pets15 Coun5ellors were provtded with fast-track training to meet the restrictions of Covid 19 pandemic. Clieiits were offered a choi¢e; to continue their counselling progrdmme or. to IK>SWne until such a time when we could retum to meeting in person. 980/0 chose to continue online. During June 2020 we conducted a survey with all 7wm Qlients to gauge the itnpact of this change and ¢rtsur¢ we were meeting their Theed for supw)rtlexpe¢tslions (See resutts under Impact 5e£tion of this Teportl. It was Clear frorn the early week5 of lockdown that the experiences of berea&ed parents were further exacerbated by restrictions imp)sed by tnaternity servtce e.g. women having io attend appX)inttnentScalls on their own. or urgen¢y to discharge couples after deliver). of their baby. To meei the high detnand for our counselling service tru5tee5 agreed io allocate teserved fllnding io exte1 our offering of Counklling suprx>rt beyond ollr hospit3J partnerships and open our up our 5eTrice to self-referral from across the ¢ounlry. We also recruited and fast-track trained a fvrther 5 Petals Counsellor& (bringing our total to 20 Coutjsellorsl. As a resul¢ we have supported 171 client c&ses from 'out of area, during thts period wth spe¢ia]Isi ¢oun5¢11ing supporL Page 2
Pregnancy Expectations Trnuma and IA Society Trustees, Report Our matemity hospital parttteTships also grew frorn 8 to 10 as we were awarded fldIng from HeTts LMNS to extend our srrice with Harlow H05Pital to also include Li51er H05Pital Stevenage and West Herts Hospital in Watford. Vlgrketine & CommunieatioN$ Lockdown pre5¢nted an opportuntty to m'iew our digttal offering and as a result we were able to update our website and itnprov¢ our content bank of client 5torie5 that share the reality of baby loss and impaci of our counselling intervention for couples. We now have blOglAter¥ieThS in various fOrnts from clients, ¢ounselltsTS. and healthrare professionals. Th¢ hav£ been used extensively across our Social media channels. As a result. we have seen a Significant increase in folloMTrtEg across ail our social media channels= Date Facebook Twitter InstAgrAm 1399 March ?O?O 3899 1610 March 2021 4178 2110 305i We Also launched two new privatt Fxttbook grnups which have proved popular atjd success] peer suprK)rt fonjms &$ well as retentiott mechanisms for the chartty= Petals Together- 348 member5 at the end of thi5 financial year Petals Dads- 109 mcmbtrs at the end of this fith8neia] yeat Our eLYews subscriber last h&s rematned the same all year at approx. 3115. We will doing more to promote thi5 in the next year. Impact Our work has a proven impact and dats evaluation during this perttyj conttnue5 to demonstrate this showing 59.4¥0 of clients enteTing counselling with Petals have a clinicallj defined level mentsl hth distress which duces to 10.320/0 of clients on cotnpletion of their Pets]s Counselling Programme. As delivery of sessions has switched onto Zootn. this is r¢a5suring. However. we also conducted a survey with ajl 0r current clients during June 2020 to gauge their experience of online coutlI]n8- results were= 90*/0 of respo[ents said that foLd it easy io ae£ess and use Zoom 840/0 of respondents said that their online counsellino sessions so far are helping them a lot 950/0 of tespondents would Petals onlitK counselling to other have experienced the loss of a prrgnanGy or baby 8Y/o of resTX)ndents gave Petals online counselling an 'Ex¢elleni' Ning overail During this period Mt a]so conducttd a survcy of our 5UPWTrrter5- tknse who follow us on KIal media andlor subscrib¢ to our eNew51ett¢r. The results have proved highly infornEaiive for the development of our commtmicaiions and supporter ens3gemenL base. Whilst r¢sults rnafched our assumptions le.g., a high of our supporters are based irt Cambridge). one of the rnor¢ surprising results was that approx. 600/0 of our suprA)rters have never had counselltng Petsis. It is b(yed that (an repeat thÈs survey in 2022 to See what progress we have made. Stsff & Volunteers W¢ have a dedicated ttam of 4 staff that are invested in our &quse led by the founder of Petals. We also have a comtnitted team of volunteers, up to 10 at any one-time providing 5UPtK>rt in fuTLdrdi5in& social medi4 or adfftinistralive task5.
Pregnaney Expectations Trauma gnd Loss Society Truste£s' Report Trustees: In July 2020 we welcomed 3 new Trnstees to the ErfTrard: kny ButttThorth brittgs experience of WOlg as a Business Consultant & Facilitator specia]ising in OD. workplace flexibility and IpIe development. Andrew Br4ithwaite bTiNgs experience of Ac¢Y and FiTwiciat Management in business and the charity sector. DanFisb¢r brings experience of private. public and third Kctor Strategy traThsformion management. W'e also saw the resignation of a founder Tnle¢. Esther Cornell and Dr Nina Wilson. Governanee: A full wli¢y review stsrted during this peri[ overseen by trnstees and led by a Volteer HR professional. This has been lime consu]ng but thoroll4h and should be completed and signed off early in the next fiTta]]cial year. A project io develop a robust Equity, Dtversity and tnrlu5ion Policy for the orgaTri5ation that infomis the chariry s philosophj and nurtures eultllrat g[oth 111 be led by one of the staff management a tratn and supported by a trust¢¢. Stakeholder engagement: The charity's primary stakeholdets Include the Trustees, the beneficiaries of our service. funders Itn¢lllding NHS Hospital Tn]sts & Clini1 Comtnissioning Groups ICCGs)l. maternity bereavement health professionals, GPS and comrnunity mentsi health network5. More 5pecificallJ' this year wt have iEJve5ted in strengthenillg our engagement with key stakeholder groups such &$ Maternal Menial Health Alliance IMMHA), Pregnancy and Baby Charities Network {PBCNI, and ihe Baby Loss Awaren¢$5 Alliance. We plaved a key rol¢ in dTiving foThvard the plans for Baby Loss Awareness Week IBLAWI 2020 as P¢taJs was invittd to joill the central steering group for the year. Par(nership with the charity Teddv's Wish was estsblished that wtll provide funding for those counselling cases that require an extended number of counselling sessions due tt) the o)mplexity of their traumatic eKpeTience. This funding is specifically for parents who SLEffer siillbirth. neonatal death of a baby or sudden infant death. The launch of a partnership with the charities ARC and Tommy's focused oth TFNItI {Terniination for Medical Rea50n5) and has been highly suttessfvl foF U5 InCr&ing our exposure and Showcasing our expertise. This parn)ership is ot)going into the next financial year with several new collaknrdtive iniiiatives planned. Financial Revie Income during the period tots]led £349.074 of which £185,451 was from NHS providers or restricted grants: Imperial Hospira] Trust continue to fi]nd the counselling service pwvided at St Mary's Hospitsl, Paddinglon, and Queen Charlottes, Hospithl. Hammersmtth in London. Guy's and St Thornas, Charithbl¢ TnasL along 1th St Thomas, Hospits] continue to futtd the counselling service that oper3les from Si Thomas's Hospi. London Oxford University HosptLII On9 with some Imispital chatitsble funds provides the funding for the counselling service that Opera from John Padcliffe H05PitaL Oxford and Horton Hospita] in Bat)bllry. East Suffolk and North Essex Foundation Tnts5t continue to fund the cowlling services provided for West Suffolk, Ipswich and Colchester Hospitals Hertfordshire LNtNS provided a gram fiu)d the counselling service5 at Princess Alexandra Hospital in Harlow, Lister Hospitsl IN SteveTbage and West Herts Hospital in Warford. NOTE: All hospttal partneT5hip counselling services are also fijnded from Peiajs utlrestrictcd fiL[S to ensure the continuity of conSel]ing care if al when client eases wutre additiollal supporL Page 4
Pregnattey Expectations Trouma and IAISS Soeiety Tru5tees' Report Otlter restricted funding: Teddy'5 Wish ChaTity- £IO,IXM) Tesco Groundwork5 Futkd- £13,416 Despite the pandemic, ineome throu events and donations continued to gtow providing valuable unrestricted fvnds. Highlxghts: Crowdfi]nder Appedl - £lO.000 Virtual Iok run- £34.000 Donations via Stripe - £26.000 Expenditllre iots]led £365,403 including use of reserves to fi]nd.. £60,OIK) expendiiure on 171 clieni CeS with Specialist coun%lling outsid¢ hospitsl partherships to support pandemic needs £33,140 expenditure on IJ8 ¢lient cases with specialist coun5elling in Cambridgeshire whilst we ¢onrinu¢ io seek NHS orother grani hjnding Reserye Policy The trustees have set a reser¥es WFli¢y that r¢quÉres reserves to be at a level that 11] ertable Pethls Counselling Servi¢e to ¢Otrtinue during tstn¢s of unforeseen ditTiculties. We hold reserves to rnaTe cashtlow and enable investtnent in s¢¥vi¢e5 and illitiatives. The ¢UTrent re5erve5 p)licy of Tnaintaining minimum Lmrestricted reserves equivalent to 9 llK)nths' worth of expenditure i5 being met. Public Benefit Specialist psychol[[Cal care related to the Ios5 of a baby or pregnwKy is currently not proN'ided by the NHS even though over 20/0 of prewncies result in a distre55ing unextrd oul¢Otne. The impa¢1 is frequently dev&stating for couples. affecting their ability io continue with their daj-to-day lives. often unable retum to work for many week5 as they strnggle to corne to teTEllS with their grief and the Impli¢aiions for their funtre. As a result of this gap in care. distress resultlTh8 from this type of complex loss goes una¢knowledged by those involved, and health eare professionals are therefore often not aware of thi5 sufferin& Unattended to, this unr¢solv¢d distress often ¥nanifr5ts in different such as anxiety disorders like OCD. trauma related di5ord¢r5 like ]YfsD or depressive cormlitions. p051-natat depression being ihe most common. DocuTnented Consequences in¢lude in¢reased rates of hospits] admissioth¥ increased use of a]colM)l and a shocking 41P/ higher risk of maritaj breakdown and p5ycIK)logiral impaa on existing Children. The mattagement trustees of Petals are MOTkitig with a stra*8y that builds on existing stak¢hold¢r r¢lationships and develops strong suppx)rt¢r engagement relationships to nurture atxl grow 5UStainable funding Str¢an. enabling the expansion and growth of Peta]s Coun5elling SeTViC¢ across the county. These plans aim to secure a firture for Petal& as a Th10nal. restttted service. providing high quality. liftrchangnng supw)rt io hundreds of ber¢aved parents tvery yegr. Our Vision Every p2rent in the UK has easy and timely aeee&s to stttialist eounselling following baby loss. Our Mission To provide and pn)mote sprf&qlist cowwlling for parents across the UK followin8 baby 1055. Page 5
Pregnancy Expectations Trauma aDd Loss Society Statement of Trusteos, Responsibilities The trnstees (who are also the dire¢tor5 of Prewn¢J' ExtKclatlo Trawna and Lo55 Society for the PUTP05eS of company lawl are responsible for preparing the trustee5' rwrt and the financial statetnents in acc4)rdanc¢ with the United Kingdorn Accounting StarKlards (Untted Kingdom Genera]ly Aecept¢d Accounting Practi¢el and applicable law and regulations. Company law requires the tnjstees to Prepare financjal statenjents for &qch ftnarKia] year. Under company law Ihe trustees must rtoi approve the fjnaneial staleTnents unless the). are satasfied that they give a true and fair vi¢w of the stale of affairs of the charitable company and of its incoming resources and application of resouT¢es. inclllding its income and expenditUTe, for that period. In preparing these finan¢ia] statements. the trustees are required to.. select suitable accounting tKblicics a1 apply them COlstent. obsme the medb)ds alld principles in the Charities SORP: make judgements and estimates th awe r&wnable and prndenL state whether applicable UK Accounting Standards have been followed. subjeci to any material departure5 disclosed and explained in the finan¢ial statemert and prepare the fan¢]l 5tat¢ments on the going roncern basis unless it l5 inappropriate to Ptr5ume that Éh¢ charitable company will ¢ontinue in business. The tntee5 are responsible for keepitlts adequate a¢¢ou]thng records that are suffi¢ient to show and explain the charitable company's transactions and disclose reasonable a¢cuTary at any time the finaTKia] position of the Charitable company and enable them to ensure the fil)cial statements coThpls' the Companies Act 21K>6. They are also responsible for safeguarding the assets of the tharitabl¢ company and hence for tsking r&qsonable strps for the prevention and dection of fraud and other irregulartties. Ap e trustees of the charity on 16 November 2021 atMI signed on its behalf by: TN5tee Page 6
Pregnancy Expectations Trauma and Loss Society Independent Examiner's Report to tbe trnstees ofpregDaney Expectations Trauma and Loss Society l Teport to the chariry tne¢S on my examination of the accounts of the charity for the y¢ar end¢d 31 Mah 2021 which are Set out on page5 8 to 18. Respective responsibilities of trusttts and txamine As the charity s rrusiees of Pregnancy Expe¢tstioos Tratmia and Loss Society (and also its directors for the purposes of companj lawl you are resp)nstble for the prepar&ion of th¢ ac¢owJts in acc4)rdance wilh the requirements of the Companies Act 2006 (kne 2006 Act.). Having saiisfied myself that the accounts of Pregnan¢J Expecthtion5 TrauJna and Loss Society aTe not required tt> be audited under Part 16 of the 2006 Act and are el joible for independent examinatiotL I report in respect of my examination of your charity's accounts a5 carried out under seciion 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the directions given by the Clwity Commission under Section 14515Mb) of the 2011 Act. ludepetEdeDt eiDer 5 5t%temeDt Since Pr¢g]ancy Expectstions Trauma and LA)ss Society's gross [nLY)n exceeded £250.0(Kk your examiner must be a eMber of a body Irsted in seaion 145 of the ?01 l Aci. I confinn that i am qualified to undertake the examination because l am a member of Chartered Certified Accountant, Mthich is one of the listed bodies. I have completed my examiiiaiion. I tonfm that no manets have tome to my attention in Connection with the exami]tion giving m¢ ¢aus¢ (o believe". accounting records were noi kepi in respect of Preyjancy Expecrations Trauma and LA)ss Society as required by se10Th 386 of the 2(Kb6 A¢L tsr 2. the accounts do not aecord with those records. or 3. th¢ accounts do rK)t comply with the accoyniing requirements of secitott 396 of the 2¢J06 Act othei thatt any requiretnent that the accounts give a 'true and fatr view which is rM)i a matter considered &s part of an independent examination.. or 4. the accounts have not been prepared in accordance with the meiknds aThl principles of the Statement of Recommended Practice for accouniing and rerx)rtin4 bj chariiies lapplicable to charities preparing iheir a¢counts in a¢¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}J- I have no concern5 and have come across other matters in Cot]ettI0n with the examination to thich attention Should be drawn in this rerK)rt in order to enable a proper tsndeEstanding of the a¢¢ounts to be rea¢hed. Lisa King Chartered Certified Accountant 8 The Hamiltons NeMTharket CB8 ONF Page 7
Pregnaney Expectations Traumrd and Lo&s So¢iety Statement of Financial Acttvities for the Year Ended 31 March 2021 Oncluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestrirted fud$ Restricted Total 2021 ]%ote Intome and Eodowrnents Irom: th)nations and legaeies Charitsble activities Other trading aciivtll¢S Investment income 163.051 163,051 185,451 559 185.451 559 13 Totsl incorne 163,623 18i,451 349.074 Expenditure on: Support Costs Charitable aCt]tieS (121.341) (150,452) (121,341) (244,062) (93.610} Total expenditure (271.793) 193.610} 1365,403 Net {expendiwreyincome 108,170) 91,841 {16,329) Net movement in fllnds {108.1701 91,841 (16,329} Reconciliation of futtds Total fijnds brollght forw 218.445 218,445 Total fijnds carried forward 14 110,275 Unrestricted fid$ 91.841 Restricted funds 202,116 Total 2020 Note Income *nd Endowments from: Donation5 and legacie5 Charitabl¢ a¢tivities Other trading a¢tivilies Investment ill¢Otne 208.31) 20.107 741 208.315 145.274 741 125.167 Total income 229,164 125.167 354,331 Expellditure OTh: Support costs Charitable athivities 186.5561 152,2911 {86.5561 1196,3931 1144,1021 Tota] expenditure 1138.8471 1144.1021 {28? 949 Net ittcomel{expendilure) Transfers belweert funds 90.317 {24.8181 118,9351 24,818 71.382 Net movement in fvnds 65.499 5,883 71,i82 ReconeiliatioD of funds Total furtds brought forw•rd 152.946 15,8831 147,063 Total filnds carried forward 14 218.445 218.445 Page 8
Pregnaney Expectations Trauma 2nd Loss Society (Registration number: 07717126) Balance Sheet as at 31 March 2021 2021 21120 Notr Fixed 855ets Tangible assets io 9.556 3,530 Current 1$8ets Debiors Cash at bartk and in hand 42,854 224.119 5¢)0 226,335 12 266.973 226.835 Creditors: Amounts f*lling due v4ithin one year 13 174.4131 111.9201 Net current assets 192,560 214.915 Net auet$ 202.116 218,445 Funds of the charity: Re$iri¢ted income funds Restri¢ted tsdS 14 91,841 Unre5trieted iDCOtDe funds unrestrict funds 10,275 218.445 Total funds 14 20? 116 218,445 For the financial year ertding 3 1 March 2021 the charity Wd5 entttled to exemption from audit uThder section 477 of the Cornpanies Act 2006 r¢lating to small companie5. DITtorS, respottsibilities.. The tll¢Tnbers have not required th¢ ¢knty to obtsin aD audit of its accouthts for the year in qutstion in accordance with se¢tion 476,. artd The directors acknowledge their Fe5w)nsibiltties for ¢omplying with the requirements of the A¢t with respe¢t to accounting records and the prepafdtion of accounts. These account5 have en prepared in a¢¢ordaNe with the provision5 applicable to companies subject to the small compatLie5 re&1¢. The fnart¢ia] Nov ber 20 tements on pages 8 to 18 were approved by the tru5tett, and autknrised for issue on 16 d SI£ on their behalf by: deD Pag¢ 9
Pregknaney Eipeetation5 Trauma and Loss So¢iety Notes to the Financial Ststements for the Year Ended 31 March 2021 I Charity statu5 The charity is limited by guardntee, i]wrdted in Enoland, and cotwuently does not have share eapital. Each of the tnjstees is liable tts ¢ontribthe an amount not exceeding £10 towards the assets of the charity in the eyent of liquidation. The address of its registered office is: l Tunbridge Court Tunbrid8e Lat)¢ Bottisham Catnbridge CB25 9TU These r]nancial statements were authorised for issue by the trustees on 16 November 2021. 2 Accounting policies SummAry of$igDific3Dt 8C£Qlilltit)g lIcIeS aDd key estimates The principal a¢¢ountin? policies appli in the prepardtiort of these financial statttnents are set out below. These policies have beetk consisienily applied to the )ews presented. unless othmise stated. Statement of ¢omplixnce Th¢ financial statetnents have been prepared in accordance with Accountins and Rep)rtinu by Chartties.. Statetnent of Recotnmended Prdctice 2ppli¢ablt lo charities preparÈng their accounts in accordance with the Financial Reporting Standard applicable in the LK and Republic of Iland IFRS 1021 (effective l JaE]uary 20151- (Charities SORP IFRS 102)). the Financtal Rewkning Standard appljcable in the LK artd Republic of Ir¢lartd IFRS 102}. They also comply wth the Companies Ad 2(H)6 arml Chartties A¢t 2011. Basis tsf preparatio PTegnancy Expectations Trauma and tATrSS Society meets the definition of a public benefit entity under FRS 102. Assets and liabilitie5 are initially recognised at historical eost or tratiCI10n value unless otherwise stated in the relevant accounting policy notes. GoÉng concern The firEancial statements have been prepared on a going ¢on¢ern b&%i5. The trllstees assess whether the use of gotng ¢on¢ern i5 appropriate i.e. Mljether there are anw material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to ontinue as a going concern. The trustees tllake this assessment we5P¢Ct of a period of one year from the date of approval of the financial statemetts. E¥¢mptioN frorn preparing a casb flo" st#¢etllettt The charity. opted to early adopt Bulletin I published on 2 Febntsry 2016 aThJ have therefore not included a c&sh tlow statement in these fitiancÈal 5tstements. Income and endowment5 All incotne is recognised once the charity has eniit]¢ment to the income. it is probable that the income will be received and the amount of the inc0T rrceivable can be measured reliably. Page 10
Pregnancy Expectations Trauma and Loss Society Notes to tbe Financial Slatements for the Year Ended 31 March 2021 Donations and legoci tk)natiOll5 are recognised Mthen the eharity has been notified in wTiiing of both the amoutji and settlement date. In the event thai a donation is gjbject t(} cortditions thai requiie a level Of perfortnan¢e by the Charity before the charity Is etklitled to the fund8 the incorne is deferred and not recogni5ed 4]ntil either those condition5 are fijlly met. or the fllifilment of those tondjtions is wholl). lthi the Control of the charity and it is probable that these conditions will be lfilled in the rewrting p¢ri(yJ. Deferredincome Deferred income represents anM)unts received for firture periods and is rel¢as¢d io incoming resouwes in the period for Whic it h&$ been received. Such intome is only defertd whetj.. - The donor specifles that the grant ordonaiion must onl)" k used irt Fre a¢¢ourtting ]xriod% or - The donor ha5 irnposed condiriorLS which musi be mei before the chariiy has unconditional entitlement. income Dividend5 are recognised on¢e th¢ dividend has been deClad and Th)tification has been rtceived of the dIldend dut. EipeDditure All eXpendEtu is COgnIsed once there is a legal or constructive obligation to that expenditure. it is probable settletnent is required and the amount &qTh be rnured reliably. All costs are allocated to the applicable expenditure heading that aagr¥dte similar Costs to that category. Wiere Costs tannoi be directly attrIbled io particular headings they have been allocated on a basis consistent with the use of resources. with eentral staff ¢05ts allocated on the basis of time spen¢ and deprecIlOn charges allocated on the p)rtion of the asset's $¢. Other support costs are all(Kated Imsed on the spread of staff eosts. Th¢5e are costs incurred in attracting voluntary in¢om¢, th¢ managem¢trt of Ive$vents Jnd those inCUTr¢d i trading activities thai se fiJnd& Chan¢able activiti Charitable expenditure comprises those costs incurted by the charity in the delivery of its activities attd setvt¢es for its beneficiaries. It includes trK>th cosrs Can be allocaied direuly to su¢h activities and those wsts of an indire¢i nature nccessary to supTrrt them. Support costs Support costs include central fiCtionS and have beeth allo¢ated to activity cost categorie5 on a basis con515tent with the use of resources. for example. allocating pn)pew costs by floor ate4 01 per capit4 Stxff ¢tssts b) th¢ time spent and other costs by their usage. GovernaDce costs Thes¢ ill¢lud¢ the costs attributable to the charity's eompliance with ConstitlOal athd stsWIOry Ttquirtmttts. in¢luding audiL Strategic management and trustees's meellngs and reiMbLSed ¢xpenw. The charity is considered to p&ss the iests set out in PaJagraph I Schedule 6 of the Finance Act 2010 and therefore it meets the defjnition of a ¢haritsble ¢ompaTEy ft)r corw)rntion tay pur>S¢S. Accordingly. the charity is potentiall). ex¢TnPt from taxatiotl itk respect of income or capiLqI gains received within categori¢s covered by Chapte* 3 Part I l of the CoTrK>rarion Tax Act 2010 or Seciton 2)6 gf the TLxation of Chargeable Gains Act 1992. to the extent that such tncome or gains are applied exclllsively to charithble pu)Se$. Pagell
Pregnan¢y Ex¢10S Trauma and IA)ss Soeiety Notes to the Financial Staiements for the Year Ended 31 March 2021 Tangible red assets Individual fixed a55ets costing £100.00 or more are initially recorded at ¢osL le55 any subsequent arcumulat depreciatjon artd subsequent accuTnuEat impairment losses. Depretiation #nd #mortisation Depre¢iatlOn 15 provided on tangible fixed assets so as to wrttc off the cost or valuation. les5 any estimated residual value, over their exp¢cleil u%ful 0OrnI£ life &s follows= Trade debtors Trnde debt015 are amounts due from CmerS for mer¢h•Jdise sold or services wfornied in the ordinary cour5¢ of busine5S. Trade debtors are recognised iniiially * the tra10 pricc. They are subsequently MeaSud at amorti5ed cost using the effe¢tiv¢ interest method, less provision for itnpaiTtneTrt. A provisioTh for the impaitm¢nt of trade debtors is established when there is objective evidence th* the ¢harity will not be able to ¢olle¢t all amounts due according to the original ternis of the re¢eivables. Cash and ¢a$h equivalents Cash and Cash equi%'alents Comprise ¢ash hand and ca]1 detKbSiLK and other short-tertn highly Iiqu2d investments that are readily cottvertible to a kTK)Wll K)Unt of cath atMI are sllbje¢t to insignificant risk of change in vallle. Trade ereditors Trade creditors e obligations to pay for g(A)Js or services that have beeTt acquired tn the ordinary eourse of business frorn suppliers. Accounts payable are elassifjed as current liabilitie5 if the charity does not have an unconditional Tight. at the end of the retx)rtiTrg periol io defer settlemeni of the creditor for at least twelve rnonihs after rhe re]x)rring date. If there is an unconditional right to defer settlemeni for at least twelve months after the reporting date, they are presented as n•¢Urrent liabilities. Trade creditors are reCognid initially at traIn price atKI subsequently measured at amortised cost Using the effective interest meth(Ml. brrowings Inierest-be3ring Fx)rrowngs a]Y initiallj re¢orded at fair value, net of trdnsaction costs. Interest-beating borrowings are subsequently oted amtsrtised cosL with the difference between the proceeds, net of transaction costs, and the anN)uni due on redemption being recogntsed as a charge to the Ststement of FinancEal Adivitie5 over the period of the relevarrt knrTh)wing. teresi expense is recognised on the basis of the effective intotst Tnethod and is included in interest payable atld simalar charge5. Borrowings are ¢lassified as ¢uff¢n¢ liabilili¢s unless the ¢ha]ity bas an un¢onditiot]al right to defer settlement of the liability for at least hl'elve nK)nths after the rerK)rting date. Fund Structure Unrestricted income fvnds are gener are available for use (he trusiees's discretion in furtherance of the objectives of the charity. DeSited funds are unrestricted fimds set aside for spe¢ifi¢ pwposes the discretion of the trustees. Page 12
Pregnan¢y Expectations Trauma and Loss Society Noto¥ to the Finan¢ial Statements for the Year Ended 31 March 2021 Restri¢ted income fimds are those donated for use in a parficular atea or for specific pww)se& the use of which 15 restricted to that area or purpose. PeThsiolls alld other pb5t retirement obliggtions The charity operates a defined eorttTibutitsTr pethston scheme which ts a pension plan und¢r which fixed contriblltions are paid inio a pension and the ¢harity has legal or COnSlruclive obligatitsn to pay futther contributions even if the fijnd does Th)1 hold suifi¢ient assets io pay all employees the bezjefits relaiirtg to employee service in the cwreni arnl prior periods. Contributions to defined contribution plans are recolsed in the st8Ment ofFinancial Activities when they are due. If contribution payments exceed the contribtrtion due for serviee. the excess is recognised as a prepa)qnent. 3 IRcome from doDations and kgacies Unrestricted fund5 Total 2021 Total 2020 General tk>rtaiions and lega¢i¢s' Donations from individuals 163,051 163.051 208,315 163,051 163.051 208.3 15 4 Income from charitabk attivities Restricted Totsl 2021 Tot#l 2020 Counselling Fundrwsin8 185,451 185,451 125,167 20.107 185.451 185.451 145 ?74 5 Income frnJN otber tradillg activtties fund5 Tot*1 21121 Total 2020 General TradÉng income; Sales of gd$ and services 559 559 741 559 559 741 Page 13
Pregnaney Expectations Trauma and Loss Society Notos to the Finaneial Statements for the Year Ended 31 March 2021 6 Expenditure cbritsble x¢¢ivities Unrestriettd funds RestTiCted Total 21121 TotAI 21120 General Note Coun5elling Fundraising Office aTrd suprK)rt costs Governance costs 119.309 83.624 202.933 128.310 6,929 53,044 1,543 29.529 1,614 9,843 39.372 1,614 150.452 93,467 243.919 189,826 7 Staff costs The aggregate payroll ¢osts wete as follo. 2021 2020 Stsff costs durillg the year were: Wages and salaries Social secwity costs Pension costs 113,416 5.95? 1,973 81.413 3,876 1267 121,341 86,556 The rt]OtLthly average nu]nber of peT50n5 {including senior management team) employed by the charity durittg the year expr¢55ed a5 full tiTn¢ equivalents wa5 as follows.. 21121 No 2020 Office staff 412020- 3) of the aiy)ve employees participated in the Defined cotribUtion Pension Schemes. No employee recetved emoluments of more than £60,0(K) during the year. 8 Ind¢ptnd¢rtt exxmin¢rf$ remuD¢rtio 2021 202 Examination of the financial siatements 1.615 1,543 Page 14
Pregnaney Expeetstions Trauma and L4 Society Notes to the FÈnan¢ial Ststements for tbe Year Ended 31 March 2021 9 Taxation The charity is a registered charity a]]d 15 therefore exempt from taxatio 10 Tangible fixed assets FuTMlture attd equipment Total Ai l April 2020 Additions 4,402 9.336 4,402 9,336 At 31 March 2021 13,738 13,738 Depreciatio At l April 2020 Charge for the year 872 3.310 872 3.310 At 31 March 2021 4.182 4,182 Net book value At 31 March 2021 9.556 9.556 At 31 March 2020 3,530 3,530 I l Debtor5 2021 2020 Trade debtors Prepayments Accrued incom¢ 500 500 39.390 42,854 500 12 Cash and e#$h equiv#lellts 2021 211211 Cash at bank 224.119 226.335 Page 15
PregancY Expectations Trnuma and Loss So¢iety Notes to the FIanCial Statements for the Year Ended 31 March 2021 13 CreditOTS: amounts falling due within one year 2021 2020 Trade ¢r¢dilors Other CrltorS A¢¢ruals Deferred incotne 24,308 6.580 1.000 42,525 10,422 498 1,000 74.413 1.920 14 Funds B2lanee at I April 2020 Re50urtes eApended Balanee at 31 M*reh 2021 resources Unrestricted fund5 Genernl Unrestricted fijnds 168.1 163,623 (271,7931 60.020 FUndrsitt8 from spe¢ifi¢ events 50255 50,255 Total Unrestricted 2 18.445 (271,7931 110.275 Re$tri¢fed funds Harlow LondoTr Imperi London St Thom&< Oxford West Suffolk Other fuTMIs 14.055 44.840 21.0(KJ 29,61 52,540 23,416 {10,600) (17.650) (11,935) (16.140) 127,299) (9,986} 3,455 27,1 9,065 13,460 25.241 13,430 TotAI restricted funds 185.451 193,610} 91.841 Total fuNd5 218.445 349.074 (365.4031 202,116 Page 16
Pregnancy Eipe¢tatlODS Trauma and Loss Society Notes to the Financial Statements for the Year EDded 31 March 2021 Bxlante at 31 March 2020 Baianee at I ApriE 2019 IDcomiDg resourtts Re50urce5 expended Trnnsfers UNre5tracted Genernl unstrICted funds 115.869 209.057 (131.918) (24.818) 168.190 D1g1ed Fndraising from specific events i7.077 20.107 (6.929) 50,255 Total tsnrestrieted (ullds 152,946 229.164 1138.847) (24,818} 218,445 Restricted fund5 Total funding frotn h05Pita]s 15.8831 125.167 1144.102) 24.818 Tot#1 funds 147.063 J54,331 {282,9491 218,445 Page 17
Pregnancy Expectations Trauma and Loss Society Notc8 to the Financial Statements for the Year Ended 31 March 2021 15 ADalysis of net assets l)etween fun(L8 UDrestri¢ted funds GeDer81 Totxl funds Tonble fixed asscts Current a55ets Current liabilitie5 9,556 266,973 {74,413) 9.556 266.973 174.4131 Total net assets 202,116 202,116 Unrestrid¢d fund$ Gener41 Total funds Tangible fixed &8sets cUent assets 3.530 226.835 111,9201 3.530 226.835 111.9201 Curr¢nr liabilities Total net assets 218,44) 218.445 Page 18
Pregnancy Expectations Trauma and L(S Society Detailed Statement of Financial Activities for the Year Ended 31 March 2021 2021 2021 UnrestTi¢led funds R&stricted Totsl 2020 GeDer¥l Total Ineorne and EndowmeDts from: Donations artd leg2cies laDalys¢d below Chajiiable activities lana]ysed below) Other trading activities (allald below} Investmettt income (analy5ed below) 163.051 163,051 185,451 208,3 15 145.274 185.451 559 13 559 13 741 Total income 163.623 185,451 349.074 354.331 KipeDditur¢ Support C05t5 {analysed below) Charttable activities lanalysed below) (121J41) 1150,4i21 (121.3411 1244,0621 {86.5561 196,3931 {9J:6101 Tots] expendilu (271.793) (93.6101 {365.4031 (282.9491 Net (exyendimreyincorne Net movement in fllnds 1108,170) 91.841 {16,3291 71.382 1108.170) 91.841 (16.3291 71.382 Reconciliation of funds Total funds brought fon¥ard 218.445 218,445 147,063 Total fimds carried fonvard 10.?75 91.841 202.116 218,445 Page 19
Pregllalley Expeetation5 Trauma and Loss Society Detailed Statement of Financial Aelivities for the Year Ended 31 March 2021 2021 Unre5trieted fun(Ls 21121 Total 2020 GenerAI Total Donalions andlegocies Appeals and donations Gift Aid tax r¢clairned 159.001 4,050 159.001 4,050 208,295 20 163.051 163,051 ?08.315 2(121 2021 Restricted fuods Totxl 2020 Total Ch&rl¢&ble aLlivilie Fllndraising Ball Funding for Counsellors 20.107 125,167 185,451 185.451 18i.451 185.451 145274 2021 Unrestrieted fullds Total 202 GeDerxl Total her irathng adivities Sales of purch&sed goods 559 559 741 559 559 741 2021 UDre5tricted fllllds 2021 Total 2020 Cenèral Tot81 Inve51mentincom Interest on c&sh detxTrsis 13 13 13 Page 20
Pregnancy Expectations Trnuma and Loss So¢i¢ty Detailed Statement of Financial Adivities for the Year Ended 31 March 2021 2021 Unrestricted funds 2021 Tot#1 2020 General Total SupportC05ts Wage5 and salaries Staff NIC (Employers) Staff p¢n5ion5 (Defined contribution) {113.416) {5.952) {1.973) {121,341) (113,4161 15,9521 11,9731 (121.341 181.4131 13,8761 11,2671 86.556 2021 2021 Urtresiritie41 funds Restrid fuDds Total 2020 Genernl Totxl Churilqbleudiviti¢5 Fundrdising c4)sts Fundraising- Ball Other fund5]ng costs Purchases Rent and re$ Rent and rates Light, heat and power Light, heat and power Insurance Repairs and rettewals Telephone and fax TelephotL¢ )d fax Compuier software and maitrtenaTKe costs (5.3581 {5.358) 16.483 16.929) (4301 (61) {5,620) (8,326} 15461 {8191 {3611 {1191 (4821 (6731 15.620) {6,4401 18.i26) (546) 15291 (9831 (2811 (2,0701 {5421 11,IM>61 (8191 (361) (119) (482) (673) (1.8501 11.8501 11.7651 12,6481 13.0211 (595} (7441 11,382 12.550 (361} (6.137} PrÉnting. Fostsge and stationery Printirtg. $tage and staÉÈonery Trade 5ubscTiPtions Sundry &xpen5es Trdvel and subsistenee Advert15ing Entertaining Lega] and professional fees (1,765) (2,6481 (3.0211 11431 (143) (1.3961 (951 (4841 (1.396) {951 (484) {13.4161 Page 21
Pregnancy Expectations Trauma and IA¥ss Society Detailed Statement ofFinancial Activities for the Year Ended 31 March 2021 21121 2021 Unrestricted fwith Restrirted fuDds Total 2020 General Total Bank charges Depreeiatton of office equipment (Profityloss sale of tangible fixed assets held for ¢haTtty'5 Ovim use Funded Cowisellors Counsellors Counselltsts trdinin8 Sundry expenses Independent examinerfs fee 11.¢K181 (3.310) (1,0081 {3.3101 11,020) 18721 1409) 1128.3101 (83.624) (83,6241 (119,309) (1,430) (119,309) (1.4301 (1,4001 (1.615} 11.5431 (150.4521 {9J.610 (244,0621 1196,3931 2021 Total 2020 Totsl Trnnsfers behveenfunds Funds- Trdnsfer from another fijnd Funds- Transftr to atK)ther fund {24.818} 24,818 Page 22