Company registered number: 08329124 Charity registered number: 1151022
**TOWARDS TOMORROW TOGETHER TRUSTEES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Towards Tomorrow Together Trustees Report and Unaudited Financial Statements For The Year Ended 31 December 2022**
## **Contents**
|**Contents**||
|---|---|
||**Page**|
|Charity Information|1|
|Trustees' Report|2—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7—10|
**Towards Tomorrow Together Charity Information For The Year Ended 31 December 2021**
|**Trustees**|Cathy Chiplen|
|---|---|
||Awen Clement|
||Deborah Gill|
||Joy Elizabeth Horner|
||Melanie Scott|
||Charles Gough|
|**Company Number**|08329124|
|**Charity Number**|1151022|
|**Registered Office**|Brunel House|
||Bindon Road|
||Taunton|
||Somerset|
||TA2 6BJ|
|**Independent Examiner**|Christopher Cherry FCCA|
||David Collard and Co|
||Brunel House|
||Bindon Road|
||Taunton|
||Somerset|
||TA2 6BJ|
Page 1
## **Towards Tomorrow Together Company No. 08329124 Trustees' Report For The Year Ended 31 December 2022**
The trustees, who are also directors for the purposes of the Companies Act 2006, present their annual report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of 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).
## **CHARITABLE OBJECTS**
For the public benefit to preserve and protect the health of and relieve physical or emotional distress amongst parents and families affected by the death of a baby, through pregnancy loss, stillbirth, neonatal death or as an infant by offering care and support through the process of grieving in particular, but not exclusively by:
- Providing or assisting in the provision of support services to such persons,
- Raising awareness about the needs of such persons amongst the public generally and health care professionals in particular,
- Providing or assisting in the provision of training for health care and other professionals who work with such parents and families so as to enable those health care professionals to better meet their needs.
## **ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE**
As we planned, our charity excelled in 2022, making changes and accomplishments that has strengthened our future and fuelled our growth.
The trustees worked with The National Lottery to achieve 5-year funding, and The Postcode Lottery & Somerset Community Foundation for substantial 1-year grants; this has enabled us to set up a base for Office work and a Therapy Space, and work towards employing our first member of staff.
Our fundraising activities saw the start of the annual Firewalk for Baby Loss be reinstated, and our volunteer database increase to include Knitters, Seamstresses, fundraisers, and resource packers.
We have provided a voice for Baby Loss on the Somerset Maternity Voice Partnership, and continued to work closely with Musgrove Park Hospital and Yeovil Hospital, increasing our visibility and referral rate from the NHS for Baby Loss Families. We have continued to provide Counselling, Holistic Therapies, Hardship Grants and support to Somerset Families, as well as support, resources and training to NHS Professionals.
Our Memory Box range has expanded to include early pregnancy Loss and a Care Pack, and Yeovil Hospital have chosen us to provide them with an ‘At Home Miscarriage’ pack.
In October, our charity partnered with Sands to participate in the ‘Wave of Light’ Baby Loss Awareness Week, holding the Wave of Light church service at St Mary’s Church, Bridgwater, and assisted with the illumination of landmarks around the County to raise the profile of Baby Loss.
This year we increased our focus on supporting Father’s through their grief journey, holding two healing days partnering with Neroche woodlanders, a local Social Enterprise. This has started a network of fathers coming together to work through their grief.
The year finished with our annual event for families to attend the Reindeer Ranch. A very special occasion for families to make happy memories together, and remember their angel baby/ies in a very nurturing and supportive environment.
Thank you to all our Trustees and supporters, together we all make this charity very special and unique.
## **FINANCIAL REVIEW**
The charity held reserves of £57,255 as at 31 December 2022, of which £41,724 was held for specific restricted purposes, and £15,531 was held in general reserves. The charity’s funds are held in bank deposit and are available for immediate use in furtherance of the charity’s objects.
The charity aims to hold unrestricted general reserves in line with 12 months unrestricted expenditure.
Page 2
## **Towards Tomorrow Together Company No. 08329124 Trustees' Report For The Year Ended 31 December 2022 (continued)**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Constitution**
The charity is constituted as a company limited by guarantee without share capital and is governed by memorandum and articles of association incorporated 12 December 2012.
## **Recruitment and appointment of trustees**
Under the memorandum and articles of association the trustees are known as members of the management committee and are elected, by ordinary resolution, to serve for a period of up to three years after which they must be re-elected at the next Annual General Meeting. All members of the management committee give their time voluntarily and receive no benefits from the charity.
Due to the nature of the charity, recruitment of trustees is often informal with approaches being made within the relevant healthcare fields. The management committee are aware that non healthcare professional expertise is also required to successfully manage the governance of the charity and trustees are sought with relevant financial, administrative and management expertise.
In an effort to maintain this broad skill mix, members are required to provide a list of their skills and update it each year. In the event of particular skills being lost due to retirement, individuals are approached to offer themselves for election to the management committee.
## **Trustees holding office**
The trustees who held office during the year were as follows:
Cathy Chiplen Awen Clement Deborah Gill Joy Elizabeth Horner Melanie Scott Charles Gough
## **Statement on public benefit**
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. The charity relies on grants and income from donations to cover its operating costs. Affordability and access to our services is of the highest importance to us, particularly as the benefactors are often in a state of financial hardship when the need to access services is the greatest. The charity shapes its service offering to reflect this, most services are freely accessible, where there is a charge or a cost barrier to participating in the services this is often relieved in hardship cases.
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors 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 company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small company rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board Deborah Gill Trustee
Page 3
**Towards Tomorrow Together Independent Examiner's Report For The Year Ended 31 December 2022**
I report to the charity on my examination of the accounts of Towards Tomorrow Together for the year ended 31 December 2022.
## **Responsibilities and basis of report:**
As the charity’s trustees of Towards Tomorrow Together (who are also the directors of the company 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 the Company are not required to be audited for this year 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:**
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
- Accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- The accounts do not accord with such records; or
- The accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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
- The accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
Christopher Cherry FCCA Brunel House Bindon Road Taunton TA2 6BJ
Page 4
## **Towards Tomorrow Together Statement of Financial Activities For The Year Ended 31 December 2022**
|**Notes**
**INCOME**
**Income and endowments from:**
Donations and legacies
Interest receivable
**Total**
**EXPENDITURE**
**Raising funds:**
Advertising
Just Giving and online fees
Fundraising expenses
Allocated support costs
**Charitable activities:**
Local projects
Crisis funding and therapy
Outreach work
Bank charges
Support groups
Butterfly boxes and miscarriage packs
Cuddle cots
Training projects
Sundry expenses
Allocated support costs
**Total**
**NET INCOME/(EXPENDITURE)**
Transfers
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**6**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total funds**
**2022**
**Total funds**
**2021**
**£**
**£**
**£**
**£**
31,186
59,789
90,975
15,084
43
-
43
-|
|---|---|
||**31,229**
**59,789**
**91,018**
**15,084**
-
1
1
498
-
-
-
270
2,644
232
2,876
640
-
-
-
995|
||**2,644**
**233**
**2,877**
**2,403**
-
357
357
-
4,485
19,961
24,446
10,622
-
-
-
45
109
26
135
6
-
1,273
1,273
306
1,818
2,634
4,452
905
-
120
120
-
-
-
2,085
690
24
714
159
16,216
12,867
29,083
5,360|
||**23,318**
**37,262**
**60,580**
**19,488**|
||**25,962**
**37,495**
**63,457**
**21,891**|
||**5,267**
**22,294**
**27,561**
**(6,807)**
-
-
-
-|
||**5,267**
**22,294**
**27,561**
**(6,807)**
**10,264**
**19,430**
**29,694**
**36,501**
**15,531**
**41,724**
**57,255**
**29,694**|
The notes on pages 7 to 10 form part of these financial statements.
Page 5
**Towards Tomorrow Together Balance Sheet As at 31 December 2022**
|**Notes**
**FIXED ASSETS**
Tangible assets
**4**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts falling due within one**
**year**
**5**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds
Restricted funds
**TOTAL CHARITY FUNDS**
**6**|**2021**
**£**
**£**
-
**-**
58,797
**58,797**
**(1,542)**
**57,255**
**57,255**
**57,255**
15,531
41,724
**57,255**|**2021**
**£**
**£**
-
**-**
58,797
**58,797**
**(1,542)**
**57,255**
**57,255**
**57,255**
15,531
41,724
**57,255**|**2021**
**£**
**£**
-
**-**
31,236
**31,236**
**(1,542)**
**29,694**
**29,694**
**29,694**
10,264
19,430
**29,694**|**2021**
**£**
**£**
-
**-**
31,236
**31,236**
**(1,542)**
**29,694**
**29,694**
**29,694**
10,264
19,430
**29,694**|
|---|---|---|---|---|
|||**-**
**57,255**||**-**
**29,694**|
||**58,797**
**(1,542)**||**31,236**
**(1,542)**||
||||||
|||**57,255**||**29,694**|
|||**57,255**||**29,694**|
|||15,531
41,724||10,264
19,430|
|||**57,255**||**29,694**|
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## **Trustees' responsibilities:**
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS102 SORP.
On behalf of the board
Deborah Gill Date Trustee
The notes on pages 7 to 10 form part of these financial statements.
Page 6
**Towards Tomorrow Together Notes to the Financial Statements For The Year Ended 31 December 2022**
## **1. Accounting Policies**
## **1.1. Basis of preparation of financial statements**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value and have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published March 2018.
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
## **1.2. Income**
Income is recognised in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources;
- the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition criteria are met. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.
## **1.3. Expenditure**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## **1.4. Tangible fixed assets and depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer equipment
3 years on a straight line basis
## **1.5. Taxation**
The charity is exempt from Corporation Tax on its charitable activities.
## **1.6. Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
## **2. Trustees Remuneration and Expenses**
No remuneration or other benefits from the charity were received by the trustees during the current or preceding year.
- Travelling expenses and disbursements of £4,265 (2021: £285) were reimbursed to 3 (2021: 1) trustees.
## **3. Employee Numbers and Remuneration**
The average number of employees, including directors, during the year was as follows: nil (2021: nil)
No employee received emoluments in excess of £60,000.
Page 7
**Towards Tomorrow Together Notes to the Financial Statements (continued) For The Year Ended 31 December 2022**
## **4. Tangible Assets**
|**.** **Tangible Assets**||
|---|---|
|**Cost**
As at 1 January 2022
As at 31 December 2022
**Depreciation**
As at 1 January 2022
As at 31 December 2022
**Net Book Value**
As at 31 December 2022
As at 1 January 2022|**Computer**
**equipment**
**£**
200|
||200|
||200|
||200|
||-|
||-|
## **5. Creditors: Amounts Falling Due Within One Year**
|**.** **Creditors: Amounts Falling Due Within One Year**|||
|---|---|---|
|Accruals and deferred income|**2022**
**£**
1,542
**1,542**|**2021**
**£**
1,542|
|||**1,542**|
Page 8
**Towards Tomorrow Together Notes to the Financial Statements (continued) For The Year Ended 31 December 2022**
## **6. Analysis of Charitable Funds**
## **6.1 Movement in funds**
|General fund
Bereavement Counselling Pilot Budget
Ava Bay Gill
Albie’s Angels
Thomas Robert Dingwall
Somerset Community Foundation
Albert Hunt
**Unrestricted funds**
Ava Holly Williams
Finley & Reuben
Finley Scott in Memorial Fund
Ollie Heal
Bella’s Wish
Blackpool Area Cuddle Cot
Baby Cory Philip Allison
Matilda
Mia & Clara Gough
Sedgemoor District Council
Postcode Lottery
National Lottery
National Lottery 5 Year Funding
**Restricted funds**
**Total Charity funds**|**At 1 Jan**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At 31 Dec**
**2022**
**£**
**£**
**£**
**£**
**£**
7,449
14,554
(9,446)
62
12,619
575
-
-
-
575
1,253
-
-
-
1,253
622
159
-
(354)
427
365
-
-
(365)
-
-
15,516
(15,516)
-
-
-
1,000
(1,000)
-
-|
|---|---|
||**10,264**
**31,229**
**(25,962)**
**(657)**
**14,874**|
||11,258
-
-
-
11,258
3,712
-
-
-
3,712
1,841
333
-
-
2,174
1,856
-
-
-
1,856
581
-
-
-
581
182
-
(120)
(62)
-
-
657
-
-
657
-
620
-
-
620
-
87
-
-
87
-
2,400
(475)
(1,925)
-
-
25,517
(8,910)
-
16,607
-
10,000
(12,644)
2,644
-
-
20,175
(15,346)
-
4,829|
||**19,430**
**59,789**
**(37,495)**
**657**
**42,381**|
||**29,694**
**91,018**
**(63,457)**
**-**
**57,255**|
## **6.2 Analysis of net assets between funds**
|**Year ended 31 December 2022**
Current assets
Creditors less than 1 year
**Net assets**
**Year ended 31 December 2021**
Current assets
Creditors less than 1 year
**Net assets**|**Unrestricted**
**funds**
**Restricted**
**funds**
**At 31 Dec**
**2022**
**£**
**£**
**£**
16,416
42,381
58,797
(1,542)
-
(1,542)|
|---|---|
||**14,874**
**42,381**
**57,255**|
||**Unrestricted**
**funds**
**Restricted**
**funds**
**At 31 Dec**
**2021**
**£**
**£**
**£**
11,809
19,428
31,236
(1,542)
-
(1,542)|
||**10,267**
**19,428**
**29,694**|
Page 9
**Towards Tomorrow Together Notes to the Financial Statements (continued) For The Year Ended 31 December 2022**
## **6. Analysis of Charitable Funds (continued)**
## **6.3 Details of funds**
**Bereavement Counselling Pilot Budget (designated):-** This fund will meet the needs of our families where the NHS treatments stop or fall short for on-going counselling. The Trustees will seek to find Counsellors with specialist knowledge of babyloss to support our families.
**Ava Bay Gill (designated):-** The fund was raised by Debbie Gill and Anthony Gill in memory of their daughter Ava who died unexpectedly at 7 days old. The fund is unrestricted but Ava’s parents wish for the fund to focus on holistic therapies and Counselling, particularly for couples.
**Albie’s Angels (designated):-** The fund was set up in memory of Albie Allen, the funds are not restricted to any specific charitable activity, the fund is designed to support the charity’s work generally.
**Thomas Robert Dingwall (designated):-** The fund was set up in memory of Thomas, the funds are not restricted to any specific charitable activity, the fund is designed to support the charity’s work generally with an overall aim of easing the pain of other families.
**William Mellett (designated):-** The fund was created in memory of William Mellett to fund furniture for the bereavement suite at Musgrove.
**Ava Holly Williams (restricted):-** The fund was set up in memory of Ava who was born asleep on Thursday 21[st] July 2016. Ava’s family hope to raise as much money as possible to help create awareness and provide specialist bereavement care and stillbirth prevention training.
**Finley & Reuben (restricted):-** This fund is raised by Ben Dyer and Mecha Noble in memory of their sons Finley & Reuben. The funds have been used for Memory Boxes, and Ben and Mecha are keen to help fund support for fathers, and counselling.
**Finley Scott in Memorial Fund (restricted):-** This fund is raised by Melanie and Baz Scott, in memory of their son Finley. It is typically used to test out new ideas of resource provision for families who have lost a baby. It has been used to fund library books, and Hearts in Their Hands.
**Ollie Heal (restricted):-** The fund was created to provide counselling services to bereaved parents.
**Co-op Grant (restricted):-** The restrictions on this particular grant funded project are that it must be used specifically in the Sedgemoor area. The type of work it can be used to support is fairly wide with holistic therapies, butterfly boxes, miscarriage packs and support groups all covered.
**Bella’s Wish (restricted):-** The fund was created to specifically provide keyrings to hospitals for distribution to families suffering stillbirth.
**Blackpool Area Cuddle Cot (restricted):-** This fund was created by donations, fundraising and gifts from a family affected by loss in the Blackpool area and is restricted to the cost of purchasing and the provision of a cuddle cot to the Blackpool geographic area.
**Funding Den (Sedgemoor) (restricted):-** The fund was established by virtue of a competition prize grant awarded for the charity to provide it’s services to the Sedgemoor area.
**West Midlands (restricted):-** This fund has a geographical restriction, funds raised by volunteers and trustees in the area designated, and as such are restricted to be applied to charitable projects in that area. There is no functionality restriction and therefore the funds can be applied to any project that furthers the objectives of the charity within the appropriate geographic location.
**Aviva Community Fund (restricted):-** The funds awarded to the charity from Aviva Community Fund are to be used to provide bereavement training to local holistic therapists before fully funding a course of up to six sessions of selected therapies, including aromatherapy, reiki, reflexology and hydrotherapy for grieving persons and families.
**Mia and Clara Gough -** This fund was created in memory of the twin girls, to be spent on general activities in line with the Charities objectives.
**Sedgemoor District Council (restricted) -** Funding for Therapy and Support for Sedgemoor residents.
**Postcode Lottery (restricted) -** One year funding for Therapy, Management, Project Support, Resources, IT & Marketing.
**National Lottery (restricted) -** One year funding for the Queens Jubilee gentle celebrations, Therapy, project and marketing costs.
**National Lottery Community Fund (restricted) -** Funding awarded to support the creation of the Together Hub and to ensure the growth and development of the charity.
**Baby Cory Philip Allison (restricted) -** This fund was donated in celebration of Cory, to be spent on general activities in line with the Charities objectives.
Page 10
## **Towards Tomorrow Together Notes to the Financial Statements (continued) For The Year Ended 31 December 2022**
## **7. Related Party Transactions**
The charity engaged the services of trustees as follows; Deborah Gill, to provide business support, the cost of these services totalled £16,067 (2021: £3,612). Melanie Scott, to provide Doula support and training, the cost of these services totalled £21,808 (2021: £5,775). Cathy Chiplen, to provide therapy, the cost of these services totalled £1,090 (2021: £417).
Page 11