## **GRIEF TO GRACE** **(Registered Charity No: 1156807) (Registered Company No: 08915103)** **TRUSTEES’ REPORT AND** ## **FINANCIAL STATEMENTS** **31 JULY 2021** **GRIEF TO GRACE** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 JULY 2021** ## **REFERENCE AND ADMINISTRATION DETAILS** |**TRUSTEES / DIRECTORS**|Rev Dominic John Allain| |---|---| ||Mr Blaise Bradley (appointed 7 March 2022)| ||Dr Samantha Duggan (appointed 15 April 2021)| ||Dr Matthew Hawkins (appointed 7 March 2022)| ||Fr Peter Mario Luciano Sebastian| ||Rev Daniel James Weatherley| |**PASTORAL DIRECTOR**|Rev Dominic John Allain| |**REGISTERED OFFICE**|14 Edge Hill| ||Wimbledon| ||London| ||SW19 4LP| |**GOVERNING INSTRUMENT**|Memorandum and Articles of Association incorporated on 27| ||February 2014| |**CHARITY REGISTRATION NUMBER**|1156807| |**COMPANY REGISTRATION NUMBER**|08915103| |**INDEPENDENT EXAMINER**|Olayinka Tomori ACA, DChA| ||Longmeade Consult Ltd| ||Regus House| ||Victory Way| ||Crossways| ||Dartford| |**BANKERS**|CAF Bank Ltd| ||25 Kings Hill| ||West Malling| ||Kent| ||ME19 4JQ| |**SOLICITORS**|Stone King| ||Boundary House| ||91 Charterhouse Street| ||London| ||EC1M 6HR| 1 ## **GRIEF TO GRACE** ## **REPORT OF THE TRUSTEES (continued)** ## **FOR THE YEAR ENDED 31 JULY 2021** The Trustees, who are also Directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 July 2021. 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) (second edition effective 1 January 2019). The Migration Museum Project is a private charitable company limited by guarantee. The Directors of the charitable company are its Trustees for the purpose of charity law. None of the Trustees has any beneficial interest in the company. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Constitution** Grief to Grace is a registered charity and registered company incorporated under a Memorandum and Articles of Association registered on 27 February 2014. ## **Appointment of Directors/Trustees** The trustees shall be members of the charity. The number of trustees shall not be less than three. The trustees have the power to appoint and remove trustees by resolution. ## **Management** The Board of Directors meets as required to manage the affairs of the charity. The charity took on a paid employee during the year. ## **Governance** The trustees review our aims and objectives each year in accordance with our articles of association and monitor all activity to ensure that Grief to Grace provides a safe environment for all volunteers, service users and third parties who come into contact with us. This year, following a thorough review of our Safeguarding procedures, we redrafted our Safeguarding Policies and our Code of Conduct and have had meetings to embed these new policies with trustees and team. Our policy review has resulted in an increase the number of trustees to six to more diversity and increased oversight of the Charity’s expansion and a greater degree of separation between those trustees who have some hands-on involvement with aspects of the delivery of the Charity’s services (the historical consequence of the limited resources available to do this) and who are now a minority, and those who exercise a governance function exclusively. Likewise, a change of Chair has ensured a better separation between governance and executive involvement in the Charity’s running day to day. Safeguarding is essential to all that we do, especially given our client group. To ensure that we have a culture of Safeguarding embedded at every level this year we have sponsored team members to follow courses on suicide and selfharm as part of on-going training for a culture of Safeguarding. ## **OBJECTIVES AND ACTIVITIES** The charity’s Articles of Association state: _The objects of the charity shall be for the public benefit and charitable in law to promote and protect the physical and mental health of anyone who has suffered degradation or violation by physical, emotional, sexual or any other form of abuse through psychological treatment and spiritual direction primarily through residential courses and to educate the general public about the effects of abuse._ The charity principally pursues its aims by means of residential programmes run by a team of healthcare professionals, priests and trained volunteers. Although attendance fees are charged to participants, the cost of the programmes are subsidised and inability to pay is not a bar to participation. 2 ## **GRIEF TO GRACE** ## **REPORT OF THE TRUSTEES (continued)** ## **FOR THE YEAR ENDED 31 JULY 2021** ## **OBJECTIVES AND ACTIVITIES** Grief to Grace is a specialist programme of spiritual and psychological healing for those who have suffered emotional or physical abuse in childhood or adolescence, or violation in adulthood, including the victims of clergy abuse. It was created by Dr Theresa Burke, founder of Rachel’s Vineyard. It uses an expert understanding of the psychology of trauma to reveal how shame, compulsive and recurrent patterns of behaviour, self-harm or self-sabotage, as well as flashbacks, intrusive thoughts, anxiety and panic attacks all have their roots in an abusive past. The history is then opened to the healing of Christ, the Divine Physician, through specially designed scriptural meditations, prayer and sacraments. We walk the way of Christ’s Sorrowful Mysteries to his resurrection. ## **REVIEW OF THE YEAR AND ACTIVITIES** ## **Aims** Our work aims to relieve the psychological and spiritual damage resulting to an individual from a history of abuse. In particular we aim to alleviate the distress of those who have been sexually abused whilst in the care of priests, religious brothers and sisters or other office holders in the Roman Catholic Church. The principal activity and primary task is the provision of 5- night residential group experience programmes integrating psychological and spiritual means to grieve historical wounds, express this grief in all its form, to examine and correct the ways in which abuse impacted on the identity and to explore new identities no longer controlled by past defences and instinctual survival responses. We offer some remedial counselling to prepare and embed the work of the programme. We also seek aim to educate the Church and wider society in the chronic legacy caused by abuse and the kinds of specialist care and treatment which survivors of such abuse need. ## **Significant Developments** This year (April 2021), the Charity acquired a 3-Year lease on a property in SW London which will serve as the Charity’s administrative base but also our own Retreat Centre in which to hold our residential and support programmes. (Previously these were held in third-party, rented facilities). Our offices and counselling rooms are located here and since October ’21 we have been welcoming clients for residential programmes. This provides a new and necessary experience of safety and a feeling of sanctuary for our clients and the satisfaction of knowing that as a team we can create a safe and thoroughly dedicated space for maximum confidentiality and safety. The lease was secured on extremely favourable terms from another Catholic Charity. ## **Activities** The Grief to Grace programme or ‘retreat,’ offers a unique integration of spiritual and psychological healing for those who have suffered from sexual physical, emotional abuse or neglect in childhood or violation in adulthood. The programme is group-based and facilitated by a team comprised of professional psychotherapists, clergy spiritual directors and trained volunteers. Following the COVID suspension we resumed activities in August and held residential programmes in October and November. There are six planned for the next calendar year. The **support group** ‘The Garden Enclosed,’ provides social contact and a chance to share success and struggles for the alumni of our programme. This has also resumed its monthly meetings. Those who are not based in London but who wish to attend may obtain bed and breakfast accommodation at the Retreat Centre for a discounted rate. We continued to support many people who contacted us as a first point of inquiry when coming to terms with an abuse history. Not all of these will end up attending a residential programme with us. Some are in need of more immediate advice or help as to how to deal with historical or even current abuse. We have dealt with seventy requests for support in dealing for historical abuse. Our team offered at least 650 hours of counselling or spiritual direction with credentialed therapists or trained volunteer counsellors last year at no cost to users. We have also continued to offer on-going counselling support on-line to some alumni who were felt to be especially in need of follow-up or have found themselves with no other resources of support. 3 ## **GRIEF TO GRACE** ## **REPORT OF THE TRUSTEES (continued)** ## **FOR THE YEAR ENDED 31 JULY 2021** ## **Outreach** The Charity’s educational outreach continues with workshops given in London, Glasgow, Oxford and Walsingham. The Director UK Team are supporting the creation of autonomous Grief to Grace teams and sites in Barcelona, Spain, Paris, France, and Tarnow, Poland. ## **PUBLIC BENEFIT** The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on Public Benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. For the sake of public benefit we continue to offer our Grief to Grace residential programme at heavily subsidised cost to users who pay £450 for a 5-night residential stay with full board and the equivalent of forty hours therapy, materials and aftercare. We also offer our remedial counselling at no cost to clients. ## **FINANCIAL REVIEW** During the year the charity generated income of £340.6k (2020: £100.4k) including voluntary income of £338.6k (2020: 94.4k) and retreat fees of £1.9k (2020: £5.9k). Voluntary income included grants of £319.9k (2020: £83.3k) of which £4.9k (2020: £32k) is for restricted purposes. Retreats are subsidised by voluntary income and direct costs of charitable activities amounted to £37.8k (2020: 30.0k) with additional costs of £69.6k (2020: £19.9k), arising mainly as a result of legal and survey costs for the charity’s new premises and the recruitment of an employee. The net result was a surplus of £231.6k (2020: £49.1k) consisting of net income of £254.0k in unrestricted funds and net expenditure of £22.4k in restricted funds as restricted grants received in prior years were being expended. ## **RESERVES POLICY** By the end of July 2021, free reserves stood at £322.5k (2020: £68.5k). It is the policy of the Trustees to hold the equivalent of six to twelve months’ expenditure in free reserves. The level of reserves at the year-end substantially exceeds the upper limit of the policy. However, plans are in place to put the additional resources to use in the immediate future especially with the charity renting its own dedicated facility during the year. In addition, the charity held £41.6k (2020: £64.0k) in restricted funds. The funds are being applied to administrative support and provision of remedial counselling services outside of retreats, in accordance with the terms of the grant. ## **PLANS FOR THE FUTURE** As explained above, there are plans to expand the work of the charity but no intention to make significant changes to the nature of its operations. 4 ## **GRIEF TO GRACE** ## **REPORT OF THE TRUSTEES (continued)** ## **FOR THE YEAR ENDED 31 JULY 2021** ## **Emerging from COVID-19** Throughout the COVID crisis we had no option but to suspend residential programmes and our support group. During that time, we continued to take enquiries and process applications and support those applying as best as we could by prioritizing need. Our counsellors and volunteers continued to offer digital counselling via Zoom wherever possible now have a waiting list for when we can eventually resume, which we hope will be by August. Trustees have continued to meet virtually over digital platforms. Financially COVID did not present significant challenges to us. Our grant and donation income actually rose during the past year. Because we subsidise the residential retreats so highly, cancellation or postponement of several planned programmes meant that we had lower expenditure during the lockdown. Some users required deposits/payments for postponed programmes to be returned, but others carried them over. We do not anticipate any significant negative long - term financial impact from the pandemic. It was deemed safe to resume residential programmes with appropriately planned and risk assessed COVID protocols in place in August 2021 but as it turned out, the first planned programme had to be postponed yet again because of an outbreak of infection amongst the facilitation team and the need to self-isolate. programmes were successfully recommenced in October 21. ## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** Company law requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and resources expended (including income and expenditure) for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP; - make judgements and estimates that are reasonable and prudent; and - adopt the going concern basis unless it is inappropriate to presume that the charitable company will continue on that basis. The Trustees are responsible for the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Charities Act 2011 and Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities. The financial statements have therefore been drawn up to comply with the above statutory requirements, with the Memorandum and Articles of Association and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (Second Edition effective 1 January 2019) – Charites SORP (FRS102). Approved by the Trustees on 28 April 2022 and signed as authorised on their behalf by: -------------------------------Rev Dominic John Allain Director and Company Secretary 5 **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF** ## **GRIEF TO GRACE** ## **FOR THE YEAR ENDED 31 JULY 2021** I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 July 2021. ## **Responsibilities and basis of report** As the charity’s trustees of the charitable company (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 the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of 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 the charitable company’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 the Company 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. Olayinka Tomori ACA, DChA Longmeade Consult Ltd Regus House Victory Way Admirals Park Dartford DA2 6QD 28 April 2022 6 ## **GRIEF TO GRACE** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **(including Income & Expenditure Account)** ## **FOR THE YEAR ENDED 31 JULY 2021** |||||**2021**|**2020**| |---|---|---|---|---|---| ||Notes|**Unrestricted**|**Restricted**|**Total**|**Total**| |||**£**|**£**|**£**|**£**| ||||||**(see Note 8)**| |**INCOME**|||||| |Donations|1|333,746|4,866|338,612|94,407| |Investments income – bank interest||23|-|23|136| |Income from Charitable Activities|||||| |Retreat fees||1,920|-|1,920|5,873| |||----------------|----------------|----------------|----------------| |**Total Income**||335,689|4,866|340,555|100,416| |||----------------|----------------|----------------|----------------| |**EXPENDITURE**|||||| |**Charitable activities**||81,662|27,291|108,953|51,295| |||-----------------|-----------------|-----------------|-----------------| |**Total expenditure**|2|81,662|27,291|108,953|51,295| |||-----------------|-----------------|-----------------|-----------------| |**Net income/(expenditure)**||**254,027**|**(22,425)**|**231,602**|**49,121**| |Fund balances brought forward|||||| |at beginning of period||68,489|64,000|132,489|83,368| |||--------------------|--------------------|--------------------|--------------------| |**Fund balances carried forward**|||||| |**at end of period**||**£322,516**|**£41,575**|**£364,091**|**£132,489**| |||==========|==========|==========|==========| No separate summary income and expenditure account has been prepared because all the required information is given in the above statement. All recognised gains and losses in the current period are included in the income and expenditure account. All operations are continuing activities. The accompanying notes form part of these accounts. 7 **GRIEF TO GRACE** **COMPANY NUMBER: 08915103** ## **BALANCE SHEET** ## **AS AT 31 JULY 2021** ||Notes||**2021**||**2020**| |---|---|---|---|---|---| |||**£**|**£**|**£**|**£**| |**CURRENT ASSETS**|||||| |Debtors – prepayments & accrued income||2,800||4,300|| |Cash at bank and in hand||362,731||130,039|| |||------------------||------------------|| |||365,531||134,339|| |**CURRENT LIABILITIES**|||||| |Creditors: amounts falling due|||||| |within one year|||||| |Accruals & deferred income||(1,440)||(1,850)|| |||-----------------||-----------------|| |**NET CURRENT ASSETS**|||364,091||132,489| ||||--------------------||--------------------| |**NET ASSETS**|||£364,091||£132,489| ||||==========||==========| |Represented by:|||||| |**FUNDS**|||||| |Unrestricted|||322,516||68,489| |Restricted|5||41,575||64,000| ||||--------------------||--------------------| ||||£364,091||£132,489| ||||==========||==========| For the year ended 31 July 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. ## **Directors’ responsibilities:** The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act, The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP. Approved by the Trustees on 28 April 2022 and signed on their behalf by -------------------------------- Rev Dominic John Allain Director The accompanying notes form part of these accounts 8 ## **GRIEF TO GRACE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 JULY 2021** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below. ## **Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (Second Edition effective 1 January 2019) – Charites SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts. ## **Critical accounting estimates and areas of judgement** Preparation of the accounts may require the trustees and management to make significant judgements and estimates. The principal matter is the assessment of the recoverability of sums treated as owing to or prepaid by the charity. ## **Assessment of going concern** The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts. The trustees of the charity have concluded that there are no 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 are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. With regard to the next accounting period, the year ending 31 July 2022, the most significant factor likely to affect the financial future of the charity is the uncertainty of the general economic outlook and the potential effect on income levels if there were to be a significant downturn. ## **Funds** **General funds** represent those monies which are freely available for application towards achieving any charitable purpose that falls within the charity’s charitable objects. **Restricted funds** comprise monies raised for, or their use restricted to, a specific purpose, or contributions subject to donorimposed conditions. ## **Financial instruments** The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **Taxation** The Company is a registered charity and its activities are mainly exempt from Corporation Tax. Thus no taxation falls to be provided for in the financial statements. ## **Statement of Cash Flows** As a small charity, Grief to Grace is exempt from the requirement to produce a Statement of Cash Flows. ## **Operating lease commitments** Operating lease rentals are charged to the statement of financial activities on a straight-line basis over the period of the lease. 9 ## **GRIEF TO GRACE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 JULY 2021** ## **Income** Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received. Voluntary income, including legacies and donations, are recognised when receivable or when the charity becomes legally entitled to them. Investment income is recognised on a receivable basis. Income received in advance of a Retreat or the provision of another specified service is deferred until the criteria for income recognition are met. ## **Donated services and facilities** Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. ## **Expenditure** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds comprise the costs associated with attracting income and the costs of trading for fundraising purposes. - Expenditure on charitable activities includes the costs of providing retreats and similar activities undertaken to further the purposes of the charity and their associated support costs. - Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel and administrative functions. These costs have been allocated entirely to expenditure on charitable activities. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 10 **GRIEF TO GRACE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 JULY 2021** ## **1. VOLUNTARY INCOME** ||||**2021**|**2020**| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**|**Total**| ||**£**|**£**|**£**|**£**| |**Grants**||||| |The Pontoon Trust|300,000|-|300,000|50,000| |The Jesuits in Britain|15,000|-|15,000|-| |The Simpson Foundation|-|-|-|1,250| |Porticus/Benevolentia|-|4,866|4,866|32,000| ||-----------------|-----------------|-----------------|-----------------| ||315,000|4,866|319,866|83,250| |**Donations**||||| |General donations|14,571|-|14,571|6,712| |Gift Aid donations|4,175|-|4,175|4,445| ||-----------------|-----------------|-----------------|-----------------| ||18,746|-|18,746|11,157| ||-----------------|-----------------|-----------------|-----------------| ||£333,746|£4,866|£338,612|£94,407| ||========|========|========|========| |**Prior year**||||| ||**Unrestricted**|**Restricted**|**Total**|| ||**£**|**£**|**£**|| |**Grants**||||| |The Pontoon Trust|50,000|-|50,000|| |The Simpson Foundation|1,250|-|1,250|| |Porticus/Benevolentia|-|32,000|32,000|| ||-----------------|-----------------|-----------------|| ||51,250|32,000|83,250|| |**Donations**||||| |General donations|6,712|-|6,712|| |Gift Aid donations|4,445|-|4,445|| ||-----------------|-----------------|-----------------|| ||11,157|-|11,157|| ||-----------------|-----------------|-----------------|| ||£62,407|£32,000|£94,407|| ||==========|==========|==========|| 11 ## **GRIEF TO GRACE** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 JULY 2021** |||**2021**|**2021**|**2021**|**2020**| |---|---|---|---|---|---| |||**£**|**£**|**£**|**£**| |||**Unrestricted**|**Restricted**|**Total**|**Total**| ||**Retreat expenses**||||| ||Venue costs|6,096|-|6,096|12,243| ||Therapeutic services|-|11,030|11,030|7,144| ||Retreat expenses - licence fees|-|-|-|7,182| ||Equipment|3,469|-|3,469|472| ||Volunteer costs|8,160|-|8,160|2,227| ||Training|-|8,284|8,284|-| ||Other direct costs|738|-|738|765| |||-----------------|-----------------|-----------------|-----------------| |||18,463|19,314|37,777|30,033| |||-----------------|-----------------|-----------------|-----------------| ||Staff cost|-|7,977|7,977|-| ||Premises|38,911|-|38,911|3,664| ||Legal an professional costs|13,691|-|13,691|167| ||Other support costs|9,017|-|9,017|16,081| |||-----------------|-----------------|-----------------|-----------------| |||61,619|7,977|69,596|19,912| |||-----------------|-----------------|-----------------|-----------------| ||Governance costs|1,580|-|1,580|1,350| |||-----------------|-----------------|-----------------|-----------------| |||£81,662|£27,291|£108,953|£51,295| |||========|========|========|==========| |||-----------------|-----------------|-----------------|| ||**Total 2020**|£51,295|£-|£51,295|| |||========|========|========|| ||Included in Governance Costs are Independent Examiners fees (inc VAT) for:||||| ||Independent examination|||960|850| ||Other services|||480|500| |||||-----------------|-----------------| |||||£1,440|£1,350| |||||========|==========| ||No depreciation fell to be charged to the Statement of Financial Activities during the year.||||| |**3.**|**STAFF COSTS**|||**2021**|**2020**| |||||**£**|**£**| ||Wages and salaries|||7,977|-| ||Social security costs|||-|-| ||Pension costs|||-|-| |||||----------------|----------------| |||||7,977|-| |||||========|========| No employee received emoluments of more than £60,000 in the year (2020: Nil) The charity had one employee in the year (2020: None). The trustees who constitute the key management personnel did not receive any remuneration in the year (2020: £Nil). 12 ## **GRIEF TO GRACE** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 JULY 2021** ## **4. TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS** No trustee received any form of remuneration in the period under review (prior year: Nil). ||**2021**|**2020**| |---|---|---| ||**£**|**£**| |Expenses incurred on behalf of the charity were reimbursed||| |to one trustee and amounted to|£2,794|£11,919| ||========|========| |(Prior year: One trustee)||| Father Dominic Allain (Trustee/Director of the charity is also a trustee of the Pontoon Trust (registered charity number 1172421). During the year the charity received grants of from the Pontoon Trust of £300,000 (2020: £50,000) See Note 1 ## **5. RESTRICTED FUNDS** ||**At start of**|||**At end of**| |---|---|---|---|---| ||**year**|**Income**|**Expenditure**|**year**| ||**£**|**£**|**£**|**£**| |**Year ended 31 July 2021**||||| |Fund for the employment of additional||||| |administrative support and provision of||||| |remedial counselling services outside of||||| |retreats|£64,000|£4,866|£(27,291)|£41,575| ||===========|===========|===========|===========| ||**At start of**|||**At end of**| ||**year**|**Income**|**Expenditure**|**year**| ||**£**|**£**|**£**|**£**| |**Prior year**||||| |Fund for the employment of additional||||| |administrative support and provision of||||| |remedial counselling services outside of||||| |retreats|£32,000|£32,000|£-|£64,000| ||===========|===========|===========|===========| The above fund was held entirely as cash at bank at the end of the year. ## **6. MEMBERS' GUARANTEE** Grief to Grace is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding-up is limited to £1. 13 ## **GRIEF TO GRACE** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 JULY 2021** ## **7. OPERATING LEASES** The charity has the following non-cancellable lease commitments: ||**Property**|**Property**|**Other**|| |---|---|---|---|---| ||**2021**|**2020**|**2021**|**2020**| ||**£**|**£**|**£**|**£**| |Due within one year|75,000|-|648|-| |Due within two to five years|131,250|-|1,458|-| ||-----------------|-----------------|-----------------|-----------------| ||£206,250|£-|£2,106|£-| ||=========|========|=========|========| ## **8. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR PREVIOUS YEAR** ||||**2020**| |---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**| ||**£**|**£**|**£**| |**INCOME**|||| |Donations|62,407|32,000|94,407| |Investments income – bank interest|136|-|136| |Income from Charitable Activities|||| |Retreat fees|5,873|-|5,873| ||----------------|----------------|----------------| |**Total Income**|68,416|32,000|100,416| ||----------------|----------------|----------------| |**EXPENDITURE**|||| |**Charitable activities**|51,295|-|51,295| ||-----------------|-----------------|-----------------| |**Total expenditure**|51,295|-|51,295| ||-----------------|-----------------|-----------------| |**Net income**|**17,121**|**32,000**|**49,121**| |Fund balances brought forward|||| |at beginning of period|51,368|32,000|83,368| ||--------------------|--------------------|--------------------| |**Fund balances carried forward**|||| |**at end of period**|**£68,489**|**£64,000**|**£132,489**| ||==========|==========|==========| 14