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2022-03-31-accounts

Company registration number: 07717126 Charity registration number: 1150375

Pregnancy Expectations Trauma and Loss Society

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2022

Burdett King Accountancy Limited 8 The Hamiltons Newmarket CB8 0NF

Pregnancy Expectations Trauma and Loss Society

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 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 to 19

Pregnancy Expectations Trauma and Loss Society

Reference and Administrative Details

Trustees

Dr Alison Scadden, Chair of Trustees Andrew Braithwaite Amy Butterworth Daniel Fisher Birte Harlav-Lam Yvonne Jane Sangster

Registered Office 1 Tunbridge Court Tunbridge Lane Bottisham Cambridge CB25 9TU Company Registration Number 07717126 Charity Registration Number 1150375 Independent Examiner Burdett King Accountancy Limited 8 The Hamiltons Newmarket CB8 0NF

Page 1

Pregnancy Expectations Trauma and Loss Society

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.

Trustees

Dr Alison Scadden, Chair of Trustees

Andrew Braithwaite Amy Butterworth Fiona Mhairi Davidson (resigned 3 November 2021) Daniel Fisher Birte Harlav-Lam Yvonne Jane Sangster

Objects and principal activities of the Charity

The organisation is a charitable company limited by guarantee, incorporated on 25th July 2011. It is registered as a charity with the Charities Commission No 1150375. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, its members are required to contribute an amount not exceeding £10.

The charity’s principal objectives as set out in its governing document are to:

Petals - The Baby Loss Counselling Charity has a vision of a future where every parent; every woman, man or couple that suffers the devastation of pregnancy loss or the death of a baby has access to specialist counselling support.

REVIEW OF ACTIVITY

2021 marks Petals’ 10th year of existence - a milestone that was celebrated, but that also brought an opportunity for reflection and change. The landscape looks very different ten years on, the stigma of baby loss seems to be lifting, but the need for psychological support remains and Petals continue to provide and promote this. Therefore, the last 12 months have seen the charity review four key areas: strategy, counselling service provision, baby loss training programme for counsellors and, communication & marketing:

1. Strategy Review

The shift to delivering almost all our counselling sessions online has brought opportunity for Petals, enabling limitless geographical reach across the UK. This, coinciding with long-awaited investment from the government in NHS Maternal Mental Health Services, means our potential for growth has dramatically changed. As a consequence, the trustees of Petals decided to review the three year charity strategy during 2021/22.

The key objectives for the five years from April 2022 – March 2027 are:

  1. Counselling service to be expanded through partnerships with NHS hospitals / MMHS

  2. ‘Out of area’ counselling service offered to the remainder of the UK

  3. Corporate counselling service developed and established in the UK

  4. Establish Petals as a training/ accreditation provider for pregnancy and baby loss counselling in the UK

The creation of a new role for a Partnership Development Manager to focus on objectives one and three of the new strategy was agreed upon and recruited.

Page 2

Pregnancy Expectations Trauma and Loss Society

Trustees' Report

2. Counselling Service Review

During this year, Petals has delivered 5453 individual/couples counselling sessions, supporting 957 cases with our specialist programme of counselling. This marks an increase of 18% from the preceding year.

Five new counsellors have been trained and contracted. The charity now has a total of 25 counsellors, 24 of whom work solely online, with one counsellor delivering sessions weekly at Guy’s & St Thomas’s Hospital.

A new Hertfordshire counselling service that is delivered across the Lister, Watford and Harlow hospitals has been established this year. This service has delivered 1095 sessions to 192 client cases.

Our counselling service supported a total of 10 maternity sites:

Unrestricted funds were also used to continue our ‘Out of Area’ counselling support for self-referrals outside of our hospital partnerships. 756 ‘Out of Area’ counselling sessions were delivered to 130 client cases.

To ensure the counselling service is robust and has the capacity to expand for the anticipated growth over the next five years, the following changes have been introduced during our 10th year:

Investment in a new Client Management System, Corenet :

All counsellors have received full training to use Corenet. This has ensured practices and procedures have been fully reviewed and updated. Ongoing monitoring is now in place to ensure consistent record keeping and data collection as well as rigorous risk management procedures.

Introduction of Petals Counselling Managers:

Four Counselling Managers have been employed to provide a new tier of support to the CEO, running the counselling service with key responsibilities to:

Recruitment and Training of new Petals Counsellors:

A senior Petals Counsellor has been contracted to work with the CEO on a new recruitment process. This process sees the selection, training, and supervision of new counsellors. Successful recruits are then put on a three-month paid probation period.

During this period, close supervision and training to deliver the Petals’ programme are given. An assessment then follows, and those successful are offered a full contract to deliver Petals counselling.

Introduction of Petals Triage Assessment Service:

All referrals to Petals for counselling are now provided with a 30-minute assessment session with a Petals Counselling Manager within 14 days of receipt of referral.

Page 3

Pregnancy Expectations Trauma and Loss Society

Trustees' Report

This ensures early intervention, assessment of risk and a fast track to counselling when needed. It also ensures referrals have full knowledge of the counselling process and expectations of outcomes prior to committing to our counselling programme.

New Petals model for Group Therapy

The CEO of Petals has developed the Petals Group Therapy Model to work alongside the charity’s counselling programme. The group model has been piloted in the later part of this year and the initial results are promising. This project will continue to be developed further in the next 12 months.

3. Baby Loss Training Programme for Counsellors

Working in partnership with Bereavement Training International, Petals has delivered training to 80 counsellors who wish to understand the challenges of working with parents who have suffered the loss of a pregnancy or a baby. This training has proved popular and is highly regarded, with excellent feedback. The partnership aims to expand its portfolio of workshops during the next 12 months.

4. Marketing and Communications

As part of the strategy review, the role of Marketing & Communication Manager was created and appointed in 2021. The key focus for this role is on strengthening the charity’s acquisition and retention of supporters through their digital and social media communications and building our presence in the broader media.

A number of projects centred around our 10th anniversary have provided a strong platform, including ten client case studies that demonstrate the ongoing impact of our support for families across the years. Work also began on three short films for social media bringing to life the client’s journey through baby loss and highlighting the significance of Petals specialist support during that time and beyond.

Our social media platforms have continued to grow as follows:

Date Facebook Twitter Instagram
March 2021 4178 2110 3053
March 2022 4927 2608 4171

Our private Facebook support groups continue to grow with the addition this year of a new group for grandparents:

Petals Together - 631

Petals Dads - 157

Petals Grandparents - 148

Our e-Newsletter subscribers have increased from 3115 to 3518

IMPACT

The investment in CoreNet IMS has improved data collection and enabled Petals to track the progress of each client closely. Whilst we are still learning the capabilities of the system, we are able to extract the following interesting statistics to show the impact of our counselling programme:

75% of referrals to Petals from April 2021 – March 2022 reported distress levels above the CoreNet clinical cutoff. On completion of their counselling programme with Petals, 56% of the that 75% made reliable improvement (improvement that is unlikely to have occurred without the therapy intervention).

We continue to understand and refine the full reporting potential of Corenet.

Page 4

Pregnancy Expectations Trauma and Loss Society

Trustees' Report

During this year we have also introduced a detailed service evaluation procedure that is activated on completion of the client’s counselling programme. This evaluation asks 25 questions about the client experience of the full programme and provides strong qualitative feedback. Here is just one of the many positive responses we have received: "With every session I felt different, stronger, braver and less afraid of the hurt life had given me. By session four, my counsellor had guided me through my journey and treasured memories of my daughter. Slowly, we unpicked all the feelings and thoughts that had never been said out loud before and this is when I found my peace"

STAFF, VOLUNTEERS & TRUSTEES

Following the strategy review, two key roles were introduced to Petals - the Marketing and Communications Manager and the Partnership Development Manager. The role of Counselling Manager was also introduced at the start of 2022. This brings our team to nine staff members representing one full-time employee and four full-time equivalents. Following lockdown, all office staff now work two days per week together in Petals office and the remainder of their time from home. The Counselling Managers work all their hours from home.

Our board of trustees reduced from seven to six during the year as we saw the reluctant resignation of Fiona Davidson who emigrated to New Zealand with her family.

Our volunteer network continues to support Petals with fundraising.

STAKEHOLDER ENGAGEMENT

The charity's primary stakeholders include the trustees, the beneficiaries of our service, funders including NHS Hospital Trusts & Clinical Commissioning Groups (CCGs), maternity bereavement health professionals, GPs and community mental health networks.

Through the recruitment of our Partnerships & Development Manager, we have invested in strengthening our engagement with the national rollout of the NHS Maternal Mental Health Services, raising awareness of the work of Petals and building strong relationships for partnership development in the future.

A corporate partnership with the business TENEO has also been established. This partnership delivers Petals’ counselling programme to any of TENEO’s employees experiencing baby loss.

We continue our partnership with the charity Teddy's Wish which provides funding for those counselling cases that require an extended number of counselling sessions due to the complexity of their traumatic experience. This funding is specifically for parents who suffer a stillbirth, neonatal death of a baby or sudden infant death.

Our partnership with Bereavement Training International to deliver training workshops for counsellors continues to thrive.

FINANCIAL REVIEW

Income during this period totalled £483,414. This marked an increase of 39% on the previous year and enabled investment in the new structure of Petals’ counselling service.

£266,990 was received from NHS providers, representing 55% of total income.

Page 5

Pregnancy Expectations Trauma and Loss Society

Trustees' Report

Fundraising activities

Fundraising events continue to be popular with Petals’ supporters and a major contribution to our funding.

This year we achieved 95% of our fundraising target, raising £208,854 through donations, regular giving, and charity events.

Reserve Policy

The trustees have set a reserves policy that requires reserves to be maintained at a level that will enable Petals to continue providing an excellent counselling service during times of unforeseen difficulties.

We hold reserves to ensure we can meet the needs of current beneficiaries, even if we suffer a loss of income, to manage cashflow and to enable investment in new services and initiatives.

The current reserves policy, of maintaining unrestricted reserves of between four and six months' worth of expenditure is being met.

Public Benefit

Specialist psychological care related to the loss of a baby or pregnancy is currently not provided by the NHS even though over 2% of pregnancies result in a distressing unexpected outcome. The impact is frequently devastating for couples, affecting their ability to continue with their day-to-day lives, often unable to return to work for many weeks, as they struggle to come to terms with their grief and the implications for their future.

As a result of this gap in care, distress resulting from this type of complex loss goes unacknowledged by those involved, and health care professionals are therefore often not aware of this suffering. Unattended to, this unresolved distress often manifests in different ways such as anxiety disorders like OCD, trauma related disorders like PTSD or depressive conditions, post-natal depression being the most common.

Documented consequences include increased rates of hospital admissions, increased use of alcohol and a shocking 40% higher risk of marital breakdown and a negative psychological impact on existing children.

The management and trustees of Petals are working with a strategy that builds on existing stakeholder relationships and develops strong supporter engagement relationships. Through the strengthening of these relationships, we aim to nurture and grow sustainable funding streams, in turn enabling the expansion and growth of Petals’ counselling service across the country. These plans aim to secure a future for Petals, as a national, respected service, providing high-quality, life-changing support to hundreds of bereaved parents every year.

OUR VISION

Every parent in the UK has easy and timely access to specialist counselling following baby loss.

OUR MISSION

To provide and promote specialist counselling for parents across the UK following baby loss.

Page 6

Pregnancy Expectations Trauma and Loss Society

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Pregnancy Expectations Trauma and Loss Society for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 9 December 2022 and signed on its behalf by:

......................................... Dr Alison Scadden Trustee

Page 7

Pregnancy Expectations Trauma and Loss Society

Independent Examiner's Report to the trustees of Pregnancy Expectations Trauma and Loss Society

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2022 which are set out on pages 9 to 19.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Pregnancy Expectations Trauma and Loss Society (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Pregnancy Expectations Trauma and Loss Society 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 your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since Pregnancy Expectations Trauma and Loss Society'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 Chartered Certified Accountant, 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:

  1. accounting records were not kept in respect of Pregnancy Expectations Trauma and Loss Society as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Lisa King Chartered Certified Accountant

8 The Hamiltons Newmarket CB8 0NF

9 December 2022

Page 8

Pregnancy Expectations Trauma and Loss Society

Statement of Financial Activities for the Year Ended 31 March 2022

( Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses )

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
Total income
Expenditure on:
Support costs
Charitable activities
6
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
Total income
Expenditure on:
Support costs
Charitable activities
6
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14		 Unrestricted
funds
£
155,477
-
2,575
4
158,056
(76,856)
(52,446)
(129,302)
28,754
28,754
110,275
139,029
Unrestricted
funds
£
163,051
-
559
13
163,623
(121,341)
(150,452)
(271,793)
(108,170)
(108,170)
218,445
110,275		 Unrestricted
funds
£
155,477
-
2,575
4		 Restricted
funds
£
-
325,358
-
-		 Total
2022
£
155,477
325,358
2,575
4
158,056 325,358 483,414
(76,856)
(52,446)		 (42,232)
(297,346)		 (119,088)
(349,792)
(129,302) (339,578) (468,880)
28,754 (14,220) 14,534
28,754
110,275		 (14,220)
91,841		 14,534
202,116
139,029 77,621 216,650
Restricted
funds
£
-
185,451
-
-
185,451
-
(93,610)
(93,610)
91,841
91,841
-
91,841		 Total
2021
£
163,051
185,451
559
13
349,074
(121,341)
(244,062)
(365,403)
(16,329)
(16,329)
218,445
202,116

Page 9

Pregnancy Expectations Trauma and Loss Society

(Registration number: 07717126) Balance Sheet as at 31 March 2022

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
12
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
14
Unrestricted income funds
Unrestricted funds
Total funds
14		 2022
£
4,881
51,120
254,197
305,317
(93,548)
211,769
216,650
77,621
139,029
216,650		 2021
£
9,556
42,854
224,119
266,973
(74,413)
192,560
202,116
91,841
110,275
202,116

For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 9 to 19 were approved by the trustees, and authorised for issue on 9 December 2022 and signed on their behalf by:

......................................... Dr Alison Scadden Trustee

Page 10

Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 1 Tunbridge Court Tunbridge Lane Bottisham Cambridge CB25 9TU

These financial statements were authorised for issue by the trustees on 9 December 2022.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Pregnancy Expectations Trauma and Loss Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 11

Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Page 12

Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 13

Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
4
Income from charitable activities
Counselling
5
Income from other trading activities
Trading income;
Sales of goods and services		 Unrestricted
funds
General
£
155,477
155,477
Restricted
funds
£
325,358
Unrestricted
funds
General
£
2,575
2,575		 Total
2022
£
155,477
155,477
Total
2022
£
325,358
Total
2022
£
2,575
2,575		 Total
2021
£
163,051
163,051
Total
2021
£
185,451
Total
2021
£
559
559

Page 14

Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

6 Expenditure on charitable activities

Note
Counselling
Office and support costs
Governance costs		 Unrestricted
funds
General
£
-
51,445
1,001
52,446		 Restricted
funds
£
260,309
37,037
-
297,346		 Total
2022
£
260,309
88,482
1,001
349,792		 Total
2021
£
203,076
39,372
1,614
244,062

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2022
£
113,200
3,574
2,314
119,088		 2021
£
113,416
5,952
1,973
121,341

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

Office staff
Counsellors		 2022
No
6
4
10		 2021
No
5
-
5

5 (2021 - 4) of the above employees participated in the Defined Contribution Pension Schemes.

No employee received emoluments of more than £60,000 during the year.

8 Independent examiner's remuneration

2022 2021
£ £
Examination of the financial statements 1,000 1,615

Page 15

Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
11 Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
12 Cash and cash equivalents
Cash at bank		 Furniture and
equipment
£
13,738
519
14,257
4,182
5,194
9,376
4,881
9,556
2022
£
50,620
-
-
500
51,120
2022
£
254,197		 Furniture and
equipment
£
13,738
519
14,257
4,182
5,194
9,376
4,881
9,556
2022
£
50,620
-
-
500
51,120
2022
£
254,197		 Total
£
13,738
519
14,257
4,182
5,194
9,376
4,881
9,556
2021
£
-
2,964
39,390
500
14,257
4,182
5,194
9,376
4,881
9,556
2022
£
50,620
-
-
500
51,120
2022
£
254,197
42,854
2021
£
224,119

Page 16

Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

13 Creditors: amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
14 Funds
Unrestricted funds
General
Unrestricted funds
Designated
Fundraising from specific events
Total Unrestricted funds
Restricted funds
Counselling income and costs
Total funds		 Balance at 1
April 2021
£
60,020
50,255
110,275
91,841
202,116		 Incoming
resources
£
158,056
-
158,056
325,358
483,414		 2022
£
24,300
282
7,666
1,000
60,300
93,548
Resources
expended
£
(129,302)
-
(129,302)
(339,578)
(468,880)		 2021
£
24,308
-
6,580
1,000
42,525
74,413
Balance at 31
March 2022
£
88,774
50,255
139,029
77,621
216,650

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Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

Unrestricted funds
General
Unrestricted funds
Designated
Fundraising from specific events
Total unrestricted funds
Restricted funds
Counselling income and costs
Total funds		 Balance at 1
April 2020
£
168,190
50,255
218,445
-
218,445		 Incoming
resources
£
163,623
-
163,623
185,451
349,074		 Resources
expended
£
(271,793)
-
(271,793)
(93,610)
(365,403)		 Balance at 31
March 2021
£
60,020
50,255
110,275
91,841
202,116

Page 18

Pregnancy Expectations Trauma and Loss Society

Notes to the Financial Statements for the Year Ended 31 March 2022

15 Analysis of net assets between funds

15 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
4,881
305,317
(93,548)
216,650
Unrestricted
funds
General
£
9,556
266,973
(74,413)
202,116		 Total funds
£
4,881
305,317
(93,548)
216,650
Total funds
£
9,556
266,973
(74,413)
202,116

Page 19