gttFFortcng b8r8Aved ch(LAr8n Annual Report & Accounts for year ended 31" March 2024 Iiii_ Y4 3 Barnes Croft, Coles Lane, Milborne St Andrew, Blandford Forum, Dorset, DTII OLG Tel: 01258 837071 Registered Charity No. 1158138 Childpen in Nee(1 J L Dorset Community ri r Foundation Trusthouse COMMUNITY FUND Masonic •> Charitable Foundation 114f Chariiable Fovndaiion
INDEX Page Legal and Administrative Information Report of the Trustees Statement of Public Benefit Chair of Trustees Review of the Year 9-17 Report from the Management Team 18-33 Statement of Financial Activities and Notes to the Accounts 34 Report of the Independent Examiner
Legal & Administrative Information Status th Mosaic was registered with the Charity Commission on the 7 June 2007 as an Unincorporated Association st and converted to a CIO {Charitable Incorporated Organisation) on the l April 2015 when the name was changed to Mosaic- Supporting Bereaved Children (Mosaic). It is governed by a constitution adopted on 18th July 2014. The Charity Registration number is 1158138. Charity Objects The preservation and protection of mental health and the relief of sickness caused by bereavement in particular but not exclusively, children who have suffered bereavement. To advance the education of professionals in the subject of bereavement. Organisational Structure Mosaic is managed and administered by a Management Team consisting of the Chief Executive Officer who was appointed by the Trustees. Further details of the organisational arrangements are given in the body of the report. The Trustees serving during the year were as follows: Karen Parnell (Chair) Dr Rollo Clifford Mary Norrish - resigned December 2023 Cheryl Bellingham Rick Hewland Neil Cradock - appointed March 2023 Rowan Seymour- appointed September 2023 Jane Hinnrichs- appciinted December 2023 Principal Office 3, Barnes Croft, Coles Lane, Milborne St Andrew, Blandford, Dorset, DTII OLG Independent Examiner CB Reid, Wadebridge House, 16 Wadebridge Square, Poundbury, Dorchester, Dorset, DTI 3AQ Bank CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling Kent, ME19 4JQ
Report of the Trustees The Trustees present their report and the financial statements for the year ended 31st March 2024. The legal and administrative information set out on page 2 form a part of this report. The financial statements comply with the current statutory requirements and the Charity's Constitution. Principal Activity Mosaic is a regional, non-governmental, non-political, non-religious organisation, created as a charitable legal entity. The Constitution dated 18th July 2014 defines the objectives set out on page 2. The aims of the Charity are to provide a child centred service which offers a pathway of support for bereaved children, young people, and their families and to offer support for those young people who are facing the death of a parent or significant other. Trustees The Trustees are named on page 2 and if they served for less than a year this is indicated. The Constitution states that the charity must have a minimum of 6 trustees. Every future trustee is appointed after a majority vote by a resolution of the Trustees passed at a special meeting. When appointing trustees, the charity shall consider the benefits of appointing the person who through residence, occupation, employment or otherwise has special knowledge of the area of benefit or is otherwise able by virtue of his or her personal or professional qualifications to make a contribution in pursuit of the objects or the management of the charity. Every new trustee receives in-house induction and New Trustee Training through the local Voluntary Services. The Trustees meet quarterly and delegate the day to day management of the charity to the CEO, Jo Revill. Payments over £500 have to be agreed by the Trustees and payroll is Set up by the CEO and authorised by the Trustee responsible for finance. Salaries are agreed by the Trustees and reviewed annually in March. Changes and proposals recommended by the CEO are discussed and agreed at a quarterly meeting. Reserves Policy The Trustees have established a reserves policy in order: To meet contractual liabilities should the organisation have to close. This includes redundancy pay, amounts due to creditors and commitments under leases. To meet unexpected costs such as staff cover re illness, maternity leave, parental leave, and legal Costs defending the charities interest. To replace equipment as it wear5 Out. To ensure that the charity can continue to provide a stable and quality service to those who need them. Within this context to minimise recruitment, staff training, staff induction and marketing cost by avoiding the need for redundancies caused by financial crisis. To provide working capital when funding is paid in arrears.
From time to time, funding has certain restrictions which means that it must be held as restricted reserves until it is spent in line with the funding agreement as specified by the funder. The Trustees calculate the reserves as part of the charity's unrestricted income funds that is freely available after considering restricted funds, that have been earmarked for specific purposes. Total funds of Less restricted funds Total Reserves £85,334 (£57,324) £28,010 Based on the Reserves Policy, £44,359 would be required in the event of closure. The Trustees intend that restricted funds are spent within a reasonable period of receipt and therefore only foresee a need to maintain reserves sufficient to provide certainty of funding that will ensure the charity can continue to provide ongoing support to bereaved children and their families. Therefore, the target range for reserves is between 25Yo and 50Yo of annual expenditure. The reserves held currently are below our target range, due to increased competition from charities across the UK for grant funding. However, our final funds raised were the largest sum generated to date for Mosaic in a single year. In addition, the charity sector is still recovering from the tail end of the COVID-19 pandemic in terms of raising funding. The Trustees will aim to restore the reserves to at least 30% of expenditure over the next four years. Staffing For the first seven months of 2023/24 the charity employed Cathy Gilpin as COO. Cathy resigned and the charity recruited Jo Revill as CEO responsible for the day-to-day management of the charity overseeing administration, strategic planning, finance, referrals and fundraising. Staffing consisted, this year, of a senior management team headed by the CEO, and 9 other members of staff working in training, referrals, administration and fundraising. Mosaic employed 13 members of staff, representing a full-time equivalent number of 8.2 members of staff, During this year we have engaged with IT and HR resources to provide additional support to the charity. Self-employed Counsellors and Volunteer Support Workers support children, young people and families and work on a sessional basis. Volunteers working with families on Activity Days and Residential Weekends undergo both regular in-house and Safeguarding Children training. All staff, self-employed practitioners, trustees and volunteers have enhanced DBS {Disclosure and Barring Service) checks. Review of Activities Mosaic offers a range of services including: Bereavement counselling Pre-bereavement support Early Bereavement Interventions Child and family assessment Individual therapeutic 5UPPOrt
Telephone support for families, professionals and agencies working with young people Residential Weekend programme Family Activity Days and Social Events Training for professional and voluntary bodies Bespoke Training for schools and agencies A full review of the activities in the year can be found in the Management Team Report (page 9). Fundraising A review of fundraising activities forms part of the Activity Reports (page 16). Future Development For information regarding future developments, please refer to the Chair of Trustee Report Ipage 7 - 81. Trustee responsibilities in relation to the financial statements Charity Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the profit or loss of the charity for that year. In preparing these the trustees are required to: select suitable accounting policies and apply them consistently make judgements and estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business Risk Assessment The Trustees have identified the major risks to which the charity is exposed and have established systems to mitigate these risks. The Trustees consider the financial position at the end of the year to be satisfactory. They also do not consider there to be any material uncertainties regarding the Charity's ability to continue as a going concern. Voluntary help and gifts in kind The Trustees are very grateful to the volunteers who support Mosaic, raising funds, attending residential weekends, and helping with administration on the charity's behalf.
Statement of Public Benefit The Trustees confirm that they have complied with the duty in Section 17 {5} of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. Mosaic offers a wide range of appropriate support to bereaved children, young people and their families throughout Dorset. We also offer support to those young people facing the death of a loved one and provide consultation and training for professionals and agencies working with children and young people. Our Early Bereavement Service offers advice and support immediately after a death when it is too early for counselling. We use a range of therapeutic and creative interventions to help children, young people and theirfamilies understand the overwhelming feelings and emotions bereavement can bring. This will lead to improved behaviour, better attendance at school and increased levels of self-esteem. This will benefit not only the young person and their family but also the wider community. We recognise that bereaved families grieve in different ways and our work is tailored to suit their individual needs. Alongside our individual support, we give the children and young peoplethe opportunity to attend our Residential Weekend where they can meet others, share their experience and realise they are not alone. This helps them to make new friends who understand, feel less i501ated and realise it is still fine to have fun. It is estimated that 2,500 children living in Dorset will be bereaved each year and over IOYO of those may need the support of a service like Mosaic. Many of the children and young people we work with are already living in families with issues such as poverty, poor housing, drug and alcohol abuse and domestic violence. Research shows a gap in the provision of cohesive support for bereaved children and their families. Mosaic is working to ensure that all children who need support through their grief journey will be able to access a service that focuses on offering counselling and activities that will give them the opportunity to fulfil their potential in life. GDPR In order to comply with the General Data Protection Regulation, which came into effect on 25 May 2018, Mosaic has set out its approach to handling and protecting personal data in a Privacy Policy, copies of which are available on request. We have also received professional advice from The Cranfield Trust in this regard to ensure that the Charity complies with regulation.
Chair of Trustees Review of the Year Mosaic has had its busiest year ever, playing an increasingly important role in the lives of families and communities across Dorset. Our work in providing advice and professional counselling support to so many children and young people took on new meaning as we emerged from the Covid pandemic and saw how many young people had been affected by the death of someone close to them. The staff roseto the challenge, answeringthe phones and referringchildren to a bankof qualified counsellors who continued to listen, support and develop support for more than 400 children and their families, successfully developing early bereavement counselling. Mosaic has continued to offertelephone support for families and professionals five days a week, complementing the counselling work, residential camps and family events throughout the year. We welcomed Jo Revill as our new Chief Executive Officer in November, an experienced charity leader, taking over from Cathy Gilpin who worked so hard for Mosaic as our Chief of Operations. Jo has brought in a new focus on strategy development, best practice in HR and data protection and building strong links with many partners right across the county. Mosaic is exceptionally proud of the way that we work with our two local authorities, Dorset Council and Bournemouth, Christchurch and Poole Council, as well as Dorset NHS. Our charity providesthat essential link between education and health, community and school, and with other charities as part of a rich eco-system that wraps support around the whole child. Our outcomes, measured through the work done by our counsellors, continue to show the beneficial impact of receiving counselling from a qualified professional. Fundraising is essential and pays for the whole of our operation, enabling us to offer free counselling to all children and young people who need it, as well a5 the activities and support that makes it work well as a model. This year saw a diversification of our income streams. It was also the most successful income generation yet, a testament not only to the staff but also to our community where individuals have done so much to raise money for us, knowing that it goes directly into our services. From large grant applications to individuals shaking tins or einbarking on amazing cycle rides or swims, every pound is used to help a child understand and cope with death, in a society which is not always good at talking about loss. Through our funding the training team deliver bereavement training sessions to schools and other professionals which have proved popular and well attended. We also held a number of family activity days, bringin8 together bereaved families and carers. M05aic is nothing without its volunteers, and we were able to enjoy a lovely Christma5 drink with them, courtesy of one of our supporters, AFC Bournemouth. We said goodbye to Mary Norrish, a long-standing trustee and social care expert who has given many years of service to Mosaic, for which we are enormously grateful. We said hello to Rowan Seymour and Jane Hinnrichs, both of whom brought new skills, enthusiasm and energy to our Board. Both embarked on looking at our governance policies, and we began work to consider a new Constitution for our Charity.
In summary, we had a highly productive year, seeing that we were needed as never before by so many children, but being able to harness the collective power of our communities to meet that need. Thank you to all those who contributed to this success and I hope that this Annual Report will give you a good flavour of this work. With best wishes Karen Parnell- Chair of Trustees
Report from the Management Team Activities and events This year saw a renewed focus on activities which enable families and children who have been bereaved to come together, meet one another, have some fun and talk about their health and wellbeing. This was particularly important as society emerged from the impact of Covid where we were unable to hold activities and events. We held a residential weekend in July 2023 at Leeson House in Swanage which brought together children and young people which gave them the opportunity to make friends and remember their special person. All the children had attended counselling before coming to camp and felt able to share their memories and feelings. Trained volunteers were on hand to help them enjoy activities outdoors such as archery and clay throwing as well as simply spending time together, making friends. At the end of the weekend, the children gave a short presentation to their families about the weekend and then ran down the hill with a streamer. Several schools worked with Mosaic to offer family days. One of those was Bryanston School with whom we ran a Swim and Climb event. Their climbing wall was a really brilliant challenge for some children as well as their parents. We also ran a Bereavement Café as part of it, so that families could have a chance to talk to a counsellor, think about the person who had died and create good memories about them. At Christmas, Mosaic gave 21 children a wonderful opportunity to visit Corfe Castle, with a tour by the 'Lord of Misrule, toasting marshmallows in a fire pit and meeting Father Christmas. One father said to us- 'An absolutely brilliant event- we loved being outside, meeting other families and thank you to everyone who was involved., With the football club AFC Bournemouth choosing us as one of their nominated charities for the year, we were able to repay the kindness of volunteers by hosting evening drinks at their stadium in November 2023. Mosaic recruited riiore volunteers to help us with all our activities, and at Ihe end of March 2024, the number stood at 56. In March 2024, Mosaic began a project with the Cranfield Trust, a charity which provides pro-bono specialist support to organisations to help them on their improvement journey, making a measurable difference on their outcomes. Guy Deterding, a senior IT expert, came into Mosaic a5 a CT volunteer to enable us to ensure that we had effective management of all data, focussing on ensuring that our policies and processes were up to date and met the current protection and retention requirements. He supported staff to build a ROPA (record of processing activities) based on a data mapping exercise and advised on training needs. Mosaic is grateful to the Cranfield Trust for all its support.
Counselling support and early bereavement help Case Study Lara was referred to Mosaic when she was eight years old, following the suicide of her uncle. Being younger, counsellors decided to take an alternative method to approaching her counsellin8 through play therapy. Through this technique, Lara was provided with a safe place to allow her to feel listened to and heard when sharing her feelings. She participated in activities such as playing with sand and puppets, drawing, reading stories and getting involved with sensory play. This enabled her to be able to return to a safe space when she was starting to feel uncomfortable talking about her uncle. Some of the most significant things Lara was able to make were the crafts that held a memorable element such as a memoryjar or a calendar of 'forget-me-not' days as to keep the memory of her uncle alive. Overall, the sessions had a positive impact on Lara who took away the resources she was provided with at Mosaic, such as the memory box, into her future. She continued to attend Mosaic events such as the residential weekend so that she met up with other children who had been impacted bythe death of a family member and could talk about their feelings. Lara still has her memory box and continues to add to it to remember her uncle throughout her years. The name of the child has been changed to protect her identity. Counselling and referrals report As children and young people came back into schools across Dorset following the Covid pandemic, the impact on their mental health of the isolation and sadness of those years began to make itself felt. Mosaic dealt with a substantial increase in the number of enquiries and referrals from families, schools and from other professionals requesting bereavement support for children and young people. Our phoneline saw a rise in calls from teachers, worried about the impact of grief on young people who seemed unable to cope with different pressures. Our service is based on helping children and young people struggling to have access to a qualified counsellor, who will assess their need and then carry out counselling with them, offering them up to seven one-hour sessions. The family and carers are involved in the process, and the outcome5 are evaluated using a methodology set out by the Child Bereavement Network, a UK-wide umbrella body that sets standards for the sector. The total number of referrals made to Mosaic in this year was 430, compared with 380 in the 2022-23 financial year. This marked a general rise in cases and reached a peak in the months between January and March 2024, where Mosaic recorded a rise of 47Yo that quarter, compared with the previous yearfs quarter. The reasons for such a large rise remain unclear, but pastoral staff working within schools have told us that they are noticing a huge increase in mental health issues and often will talk about their frustration when children and young people do not meet thresholds for other services. The charts below tell the story of our numbers and the nature of the referrals that staff were managing. The causes of death continue to be charted, and demonstrate that in 28Yo of cases, the death was caused by cancer, and in 180/0 was by suicide. The number of children affected by a suicide presents a challenge to our counsellors, and Mosaic has shared it5 learning and experiences through the Dorset Open Door network, with other charities. 10
Our Early Bereavement Intervention (EBI) service has been renamed Early Grief Support, and will involve support for parents, more family peer activities and a focus on helping parents and carers communicate with children at an early stage, aiming to prevent emotional problems from developing at a later stage. Mosaic continued to roll out its programme of school bereavement cafes, spaces where students in a school are invited to come if they have been bereaved. They are run by a counsellor with volunteer support, and enable students to meet one another, enjoy doing some art therapy and talking about the person who died, creating a good memory of them. The schools who have participated are pleased with the outcomes and see them as a way of ensuring that young people struggling with a bereavement have a way of sharing that with others, asking questions and remembering the person who died. This support is an important way of ensuring we can support young people in the immediate weeks and months following a bereavement and will often lead into a full Bereavement package later. Mosaic has also increased from 21 to 24the number of sessional counsellors who are paid by us to carry out counselling. All counsellors are qualified through the British Association of Counselling and Psychotherapy IBACPI. We continued to host Reflective Practice and/or CPD sessions once a month as a way of connecting with and ensuring that our counsellors are supported and can share challenges. Our counsellors have continued to demonstrate resilience, creativity, dedication and flexibility in some challenging times.
Referrals Statistics 2023-2024 Total no of cases / referrals this year {and previous years) 2020-21 333 2021-22 318 2022-23 380 2023-24 430 % / No of Referrals by service Bereavement 64% 277 EBI 33Yo 142 Pre-Bereavement 3Y. li Referrals by Service Bereavement • EBI Pre-Bereavement % / No of Referrals by Age Group Aged3to5 Aged6to8 Aged 9 to 11 Aged 12 to 14 Aged 15 to 17 Aged 18 to 19 5% 23 21% 91 27°A 116 26% iii 19Y. 82 2% Average age is 11.1 40Y. Referrals by Age Group 27% 21% 26% 19Y. 20% Aged 3 to Aged 6 to Aged 9 to Aged 12 Aged 15 Aged 18 li to14 to17 to19 12
% / No of Referrals by Gender Female S4% 233 Male 46Yts 196 Other / Prefer not to say 0.2% Referrals by Gender 0.2% 54% Female Male Other / Prefer not to sav % / No of Referrals by Council & Region BCP- Bournemouth & Christchurch 21% 89 BCP- Poole 16Y. 69 DC East 13Y. 56 DC North io% 42 DC Purbeck 8% 35 DC West 14% 61 DC Weymouth Other 16Y, 69 2% Referrals by Region Other 2¥. DC Weymouth DC West 16% 14% DC Purbeck DC North io% DC East 13% 16Yo BCP- Bournemouth & Christchurch 21Y. Oyo 5% IOYO 15% 20% 25% 13
% / No of Referrals by Relationship of Person Who Died Father 30% 128 Grandparent Mother 26% 112 17% 74 Other Relative 7% 31 Multiple Friend 29 5% 20 Brother 3Y. li Step-Parent Sister 1.9% Great Grandparent Other 1.2% 0.7% Relationship of person who died 35¥. 30¥. 25Yo 20Y. 15Yo io°A 30% 26% 17% 7Y 7% SY. Oyo 2% 1.9Y. 1.2% 0.7% 14
% / No of Referrals by Cause of Death Cancer 28% 120 Suicide 18% 79 Illness 14% 62 Natural causes l Not Known io% 41 Heart Related 39 Sudden 7% 28 Accidental 6% 25 Multiple Drug/Alcohol Abuse Murder 4% 18 3% 13 0.7% Infantile 0.2% Other 0.2% Cause of Death 0% SY. loy. 15°A 20°A 25Y. 30Y. Cancer 18Yo Natural Causes l Not Known io% Heart Related 9% Sudden 7y. Accidental Multiple 4Y. Drug/Alcohol Abuse 3% Murder l 0.7Y. Infantile l 0.2Y. Other l 0.2% Training During this financial year, we provided bereavement support training for 237 delegates. This number reflects an increase of 2Q/o (4 delegates) from the previous financial year, and included in the figure for 2023/24 are 66 delegates who attended bespoke training workshops. In total, we provided training to delegates from 122 schools across Dorset during the last financial year, and of these, 47 were schools where we haven't previously provided training. As a way of measuring the quality of our training courses, we gather data from evaluation forms completed by delegate5 at the end of each training workshop. For delivery, these were rated as excellent by 80Yo of the attendees, and 76% for the content of the course. 15
Fundraising Fundraising: Annual report notes for year 202312024 2023/24 has marked a record year for fundraising where Mosaic has both grown and diversified its fundraising partners. Fundraising- Charitable Trusts & Community 2023/2024 highlights include: The National Lottery grant- £69,963 Children in Need grant- £33,678 Trusthouse Charitable Foundation grant - £20,000 Dorset Golf & Country Club supporting Mosaic as Charity of the Year 2023-£17,576. The Valentine Charitable Trust grant- £15,000 Mazars Charitable Trust grant - £14,000 The Halbard Charitable Trust grant- £10,000 The Alice Ellen Cooper Dean Charitable Foundation grant- £10,000 The Stephen Moseley Trust grant - £10,000 Ducks & Drakes Cancer Trust grant - £10,000 Masonic Charitable Foundation grants- £7,500 Blanchards Bailey Solicitors corporate partnership- raising £7,300 Sporting Bears Motor Club events - £5,884 Channel Swimmer raised £4,500 Sherborne Castle Country Fair beneficiary - £4,000 Local schools supported Mosaic by raising £3,360 through various sponsored / fundraising events. One supporter completed a Pilgrim Walk from Dorset to Spain, raising £3,222 London Marathon runner raised £3,120 Individuals took part in the Jurassic Coast Ultra Challenge, collectively raising £2,800. Triathlon competitor, raised £2,000 Dorset Health Care NHS Trust continued to make 'Pennies from Heaven, donation5 each month, totallinc. £2,981 Mosaic have had stands at several public events in Dorset, collaboratively raising £1,673 whilst engaging with the public and raising awareness. We welcomed community engagement with groups such as Rotary clubs, churches, nursery schools, theatre companies, village hall committees, Townswomen's Guilds and running clubs. This has helped to raise funds and awareness. 23124 Fundraising and donation income, including Charitable Trusts, totalled £437.477. Mosaic is committed to working collaboratively with our many supporters whilst engaging and partnering with new corporate/community donors and sponsors. We look forward to another good year of fundraising and the chance to raise the profile and awareness of Mosaic throughout Dorset communities (and online). Mosaic wishes to thank its many donors, private and corporate, for such wonderful support across the year. A list of some of our sponsors and supporters can be found on our website here: htt mosaicfamil su ort.or ive-su ort our-su orters 16
Finance Results forthe year and the financial position of the charity are shown in the attached financial statements. In summary, the charity's total income for the year was £437,477 (2023: £365,485) of which £311,70712023: £233,460) related to restricted income. Total expenditure for the year was £471,048 (2023: £390,522) of which £360,613 (2023: £208,895) related to restricted expenditure. The net movement in total funds for the year was a loss of £37,779. The focus for 2024/2025 will be to continue to ensure sustainability and increase our reserves through fundraising activities and partnerships. Finally Mosaic and its supporters are very proud of how we rose to the challenge of seeing more children and young people than ever, and that to fulfil this, we generated more income than in any previous year. With schools, other charities and funders back to work, this year was in some ways a 'reset' to ensure that our counsellors could once again meet children face to face, but importantly, that staff, volunteers and counsellors also had that time together once more. The charity was set up 17 years ago and continues to see growing need for the support we provide to bereaved children and young people and with the increase in mental health issues for young people, some due to the pandemic and loss of parents, the nature of the counselling is also changing, to ensure that we can support those with more complex needs. It is clear from our own work, and that of the councils, charities and health services in Dorset, that young people are facing many serious mental health challenges. Our counsellors are dealing with more complex cases of bereavement, and in this past year, as the cost of living rose, many families have struggled to cope. In 2024, official figures showed that one in six children in Dorset live in poverty and these conditions can contribute to the difficulties that so many young people face. The good news is that Mosaic as an organisation is both well-loved and respected across the county, with those working in local authorities and health.services understanding our work. Members of the public who raise money for us do so knowing that it will be spent on a bereavement service which helps the whole community. The time, thoughtfulness and dedication of everyone involved in the charity, from the Trustees and staff through to the volunteers continued to carry us through and maintain our standards, with the child- centred approach remaining paramount. We are so grateful for the energy and time put in by so many kind individua15 to make us greaterthan the sum of our parts. Jo Revill, CEO 17
st Statement of Financial Activities for the year ended 31 March 2024 (SOFA) As restated Prior Year Total Note Unrestricted Restricted Total Income from: Donations and Legacies Charitable Trust Donations Corporate Donations Community Donations Grant5 6&7 6&7 6&7 26,000 35,810 56,340 115,591 2,900 141,591 38,710 56,340 103,641 66.908 37,031 96,910 67,767 103,641 Charitable Activities Family & Child Support / Counselling Study Days & Bespoke Training Mosaic Fundraising 88,925 650 88,925 2,380 2,371 91,550 2,068 1,444 1,730 2,371 Other Income Bank Interest Other 3,399 120 125,770 3,399 120 437,477 1,417 390 Total Incoming Resources Expenditure on: Raising Funds 311,707 365,485 Fundraising & Promotion Charitable Activities Residential Weekends Bereavement Café Family events / Christmas l Youth group Study Days & Training Counsellors Fees, Training & Travel Supervision Resources Impact report Social media/marketing 2,361 2,361 1,457 17,334 2,592 2.782 1,574 88,636 11,000 2.151 17,334 2,592 2,942 2,856 92,044 11,000 2,151 17,590 160 1,283 3,407 2,317 4,116 89,136 10.320 50 4,375 2,275 Staff Costs Salaries & Travel Recruitment, Staff Training & counselling Office costs 68.751 3,768 206,560 275.310 3,768 207.584 3.532 Rent & Rates Utilities Cleanin8 & Supplies Postage, Printing & Stationery Information Technology Small Items of Equipment Sundry Expense5 600 9,400 1,172 2,225 9,628 20.738 7.108 21,338 16,509 1.172 2.225 9,628 139 19,676 12,919 1,054 2,775 6,025 104 124 139 23 23 Other costs Accountancy Bank Charges DBS Checks Human Resources Insurance Subscriptions Trustee and Volunteer expenses 1,440 94 845 1.950 1,564 1,490 274 1.440 94 845 1,950 1,564 1,490 274 1,440 116 990 1.364 1,081 102 io 18
Total Operating Expenses Amorti5ation of fixed assets Depreciation of fixed assets Total Resources Expended Net Income/(Expenditure) Total Funds brought forward Total Funds carried fonvard 110,435 2,160 2,047 114,642 11,127 16,882 28,010 360,613 471,048 2,160 2,047 475,255 (37,779) 123,112 85,334 390,522 2,160 1,899 394,581 129,0961 152,208 123,112 360,613 148,906) 106,230 57,324 The SOFA includes all gains and105se5 recognised in the year. All income and expense derive from continulng actlvities. 19
Balance Sheet as at 315t March 2024 As restated Prior Year Note Unrestricted Restricted Total Total Fixed Assets: Intangible Fixed Assets Cost b/f Additions 10,800 10,800 10,800 Disposals Depreciation Total Fixed Assets Fixed Assets: Office Equipment. Furniture & Fittings and Promotional Materials Cost b/f Additions {7,5601 3,240 17,5601 3,240 15,4001 5,400 17,457 2,065 17,457 2.065 15,515 1,942 Disposals Depreciation Total Fixed Assets {16,6761 2,846 {16.676) 2,846 {14,629} 2,828 Current Assets Cash at bank and in hand 38,732 3.425 4,504 750 57,324 96,056 3,425 4,504 750 114,544 8,725 7,508 3,500 Debtors Prepaid Expenses Accrued Income Bank Interest Receivable Total Current Assets 47,411 57,324 104,735 134,277 Total Assets 53,497 57,324 110,821 142.505 Creditors Trade Creditors Current Liabilities (18,5281 {18,528) {16,984) Accrued Expenses Deferred Income Total Creditors {6,959) 16,9591 12,4091 (25,4871 125,4871 119,393) Total Net Assets 28,010 57,324 85,334 123,112 20
Summa of Funds Restricted General Total Charity Funds 57,324 28,010 85,334 57,324 28,010 85,334 106,230 16,882 123,112 The notes on pages 24 to 35 form part of these accounts. The accounts were approved by the board of trustees on 15 November 2024 and signed on their behalf: Name of signatory: Karen Parnell Designation of signatory: Chair of Trustees Signed: 15 November 2024 21
Notes to the accounts Note l- Accounting Policies al The accounts (financial statements} have been prepared in accordance with the relevant version of the 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 IFRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 1021 and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The latest version of FRS 102 is effective l January 2019. b) The accounts (financial statements) have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This departure has involved following the relevant version of the 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 1021 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. cl Mosaic-supporting Bereaved Children is a Charitable Incorporated Organisation (CIO) with Company Number CE002402. dl Mosaic Supporting Bereaved Children is a charity that is explicitly and solely for the benefit of helping children and their familie5, SUPPOrting them through bereavement. e) Income from the categories 'Charitable Activities, and 'Other Income,, as detailed on the Statement of Financial Activities, are based on accrual accounting. Income from voluntary donations is recognised in the accounts on the date of receipt. Donated goods were received during the year. These goods were gestures of goodwill by corporate entities for distribution to staff, volunteers and families supported by Mosaic. g) The charity is supported in a number of its activities by volunteers who provide their services free of charge. The only costs associated with the help of the volunteers relate to training and Disclosure and Barring Service checks. h) Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. Expenditure is accounted for on an accrual basis. All restricted income is used for expenditure relating to Charitable Activities and Staff Costs. 22
il Tangible Fixed Assets are stated on the Balance Sheet at cost. Depreciation is levied from the date of acquisition and is provided for at the following annual rates in order to write off each asset over its estimated useful life. Computer Equipment- 3 years straight line method (previously 5 years straight line method) Furniture and Fittings - 3 years straight line method Promotional Materials- 3 years straight line method j) Intangible Fixed Assets are stated on the Balance Sheet at cost. Amortisation is levied from the date of acquisition and is provided for at the following annual rates in order to write off each asset over its estimated useful life. CRM Software- 5 years straight line method k) Investments in interest bearing accounts, with a notice period of less than six months, are included as'cash at bank and in hand,. 11 Mosaic- Supporting Bereaved Children is a going concern and will meet its financial obligations as they fall due. There is no threat of liquidation for the foreseeable future and the charity has the intention to keep operating its activities for the next year. 23
Note 2 - Intangible Fixed Assets Total Cost brought forward 10,800 10,800 Additions in the year Disposals in the year Cost as at 31 March 2024 10,800 10,800 Amortisation brought forward 5,400 5,400 Disposals Amortisation charge for the year 2,160 2,160 Amortisation as at 31 March 2024 7,560 7,560 Net book value as at 31 March 2024 3,240 3,240 Net book value as at 31 March 2023 5,400 5,400 24
Note 3- Tangible Fixed Assets IT Equipment Furniture Promotional and Fittings Materials Total Cost brought forward 14,227 1,636 1,594 17,457 Additions in the year 1,915 150 2,065 Disposals in the year Cost as at 31 March 2024 16,142 1,786 1,594 19,522 Depreciation brought forward 11,399 1,636 1,594 14,629 Disposals Depreciation charge for the year 2,019 28 2,047 Depreciation as at 31 March 2024 13,418 1,664 1,594 16,676 Net book value as at 31 March 2024 2,724 122 2,846 Net book value as at 31 March 2023 2,828 2,828 25
Note 4 - Current Assets 2023124 2022123 Cash at bank and in hand Banks Building Societies Petty Cash 12,657 83,176 223 7,265 107,137 142 114,544 96,056 Trade Debtors Family Support Fees 3,425 3,425 8,725 8,725 Prepayments Residential weekends Family Events Insurance IT Database Photocopying expenses Rent Units 3 & 4 Subscriptions 2,713 4,382 200 1,095 1,568 162 ioi 1,315 208 104 164 4,504 7,508 Accrued Income Family & Support Child Support IBCP Council) Family & Support Child Support IDFM) 3,500 750 750 3,500 Total Current Assets 104,735 134,277 26
Note 5 - Current Liabilities 2023124 2022123 Creditors Counsellors fees & travel Trustees Meetings & Training Database Office costs Residential - Leeson House Salary costs Staff Training Subscriptions Supervision Telephone 10,518 10,374 163 210 132 380 4,839 225 41 7,291 46 300 930 63 18.528 16,984 Accrued Expenses Accountancy Utilities- Electricity Staff Training CounsellorTraining Payroll Expenses ITSupport HR Support Insurance Telephone Counsellor fees 1,380 862 237 105 306 1,320 954 2,688 650 251 135 480 6,959 2.409 Total Current Liabilities 25.487 19,393 27
Note 6- Analysis of net assets between funds Unrestricted Restrirted Funds Funds Total Funds Intangible Fixed Assets 3,240 3,240 Fixed Assets 2,846 2,846 Current Assets 47,411 57,324 104,735 Current Liabilities {25,487) (25,487) 28,010 57,324 85,334 As restated Balance 0110412023 Incoming Resources Balance Resources Expended 3110312024 Restricted Funds {see Note 7} 106,230 311,707 {360,613) 57,324 General Funds 16,882 125,770 1114,6421 28,010 123,112 437,477 {475,255) 85,334 28
Note 7- Restricted Income As restated blf Donations Rèstricted for Income Expènditurè clf Charitable Trust Donations Christchurch Charitable Trust Dorset Community Foundation Ducks & Drakes Cancer Trust Counselling (Christchurch oreaj Counselling Training Counselling Counselling Counselling EBS 315 2,100 2,415 2,000 11,487 475 2,000 2,357 475 10,000 870 Travers Smith Foundation Schroder Charity Trust The Charles Lewis Foundation 1,738 435 1,738 435 The Edward Gostling Foundation The Valentine Charitable Trust Thè Corton Hill Fund 1,933 5,770 1.800 2,050 8,291 15,000 10.224 20,738 1,800 3.37S 350 Rent & Rotes 32 Counselling IN Dorse¢ Pre-beretsvement Masonit Charitable Foundation The Ritchie Charity Trust The Ritchie Charity Trust The Souter Charitable Trust Mazars CharitableTrust 4,500 350 3.175 Activity doys Counselling Counstlling Counselling Counselling IBournemouth, Chnstthurc Attlvity doys Residentiol weekerjd 350 350 1,500 14,000 7.000 2,000 1,250 1,250 7.000 1,000 20.000 10.000 1,125 1,125 1.125 750 1.500 10,420 7,000 1.344 1.250 1,250 7,000 1,000 20,000 10.000 1.125 1,125 1,125 5.000 375 3,580 Talbot WillageTrust The Louis Ross Foundation 656 The Alex Roberts-miller Foundation The Alex Roberts-miller Foundatitsn Activity doys Residentiol weekend Willdoes The Leonard Laity Stoate CharitableTrust Trusthouse Charitable Foundation The Alice Ellen Cooper Dean Charitable Foundation Groundwork UK Residentiol weekend Stoff costs TroAning Counselling Troining {BlondfordAreu) Residentiol weekend Groundwork UK Groundwork UK Groundwork UK Troining (BCP Areu} Tmining15hoftesburyAreuJ Residentsol weekend 4,250 Groundwork UK Marsh Christian Trust 375 500 500 The Barbara Ward Children's Foundation Residentiol weekend 5.000 115.591 5.000 130.400 23,122 8.313 Corporate Donations Groundwork UK The Benchmark Buildi ng Co. (Ashley Woodl CAF America Trninlng fDOrd)esrerAo) Residential weekend 10,000 2.550 682 10.000 2,550 682 Activity doys MGTrquee Activity doy5 Resources thempists Counselling Books & Resources JP Mor8art Langham Industries Ltd Sero AFC Bournemuth The Skipton 8uildinB Society 1,500 1,367 500 139 1.361 1367 500 1.000 1,900 2,900 1,000 1.651 249 16.600 17,889 1,611 29
Communlty Donations Indlvldual donation Rotary Cl ub Bournemouth Rotary Club Bournemouth Woodlc¢nd therupy Counselling Activity dt7yS 280 280 500 500 443 443 1,223 943 280 Grants Children In Need Stoff costs Counselling SttJff costs Residentiol weekend 3,599 16,678 17,000 41,085 16,063 12,815 103,641 19,690 16.675 54,649 24,035 7,142 122.191 587 Chlldren In Need The National Lottery Community Fund The National Lottery Community Fund The National Lottery Community Fund 325 13,593 7,972 6.204 31,368 29 Youth Support Group 11,878 12,818 Famlly & Child Supportlcounselllng Dorset Familie5 Matter Counsellin 850 2,050 41.250 3.200 19,350 3,000 300 2.900 40,015 3,200 19,350 3.000 300 VCSE Grant CAMHS projert costs & Counselling Bereovement Cofe Counselling Youth SupportGroup Counselling Counselling Counselling 33,067 34,302 Dorset Mental Health Forum Dorset Council Dorset Council Talbot Heath School BCP Council -225 -225 Publ ic Health Dorset 20,000 88.925 20.000 88.540 33,917 34,302 Study Days & Bespoke Training Douch Famrly Funeral Directors Bespoke Trnining 650 650 650 650 TOTAL 106,230 311.707 360,613 57,324 30
Note 8- Unrestricted Income from Donations Donations of £1 000 or more Milton Abbas Street Fair 1,000 1,000 1.000 1,000 1,000 1.000 1,035 1,045 1.163 1,390 1,500 1,950 2,000 2,000 2,000 2.000 2,750 3,000 4,000 5,801 6,166 7,750 10,000 10,000 71,550 46,600 118,150 Wimborne Methodist Church Harmans Cross Village Hall Committee Shaftesbury Food & Drink Festival RIOT Dorchester Running Club Leweston Nursery- Leweston School Burton Brad5tock Primary School Mighty Oaks Day Nursery The Occasional Singers Mr & Mrs Mutton Rotary Club of Bournemouth Tapper & son An individual donation via Just Giving Facey Family Foundation Legacy from Kenneth Walter Thorp Perenco UK Ltd Blanchard Bailey LLP Masonic Charitable Foundation Sherborne Castle Country Fair Sporting Bears Motor Club Benchmark Building Company Dorset Golf & Country Club The Stephen Moseley Trust The Halbard Charitable Trust Total Donations of £1,000 or more Total Donations of less than £1,000 Total Unrestricted Donations Represented as follow: Charitable Trust & Foundation Donation5 Corporate Donations Community Donations 26.000 35,810 56.340 118,150 31
Note 9 - Analysis of Staff costs 2023124 2022123 Staff Salaries Employer Nl Employer Pension Contributions Payroll Expenses Staff Travel 252,937 13,370 4,832 1,224 2,947 275,310 192,438 7,389 3,205 2,516 2,036 207,584 Staff Recruitment Staff Events Staff Counselling Staff Training 2,443 935 390 2,009 1,523 3,532 3,768 During the year, total remuneration of £89,3361£70,191- 2022/23) was paid to key management personnel. No employee had emoluments in excess of £60,000 {2022123: nill. The monthly average headcount was 14 staff (2022123.. 13 staffl Note 10- Related Parties During the year, no trustee was directly employed by Mosaic or had any interests in a business which supplied goods or services to Mosaic. No trustee acted as a trustee for another Charity from which Mosaic received funds or to which M05aic made payments, during the year. No trustee received any remuneration of any other benefits from the charity. Cheryl Bellingham, who was appointed as a trustee in April 2022, received £7,860 self- employment income from Mosaic and was also reimbursed £1,124 in expenses by Mosaic, in her capacity as a bereavement support counsellor. Note 11- Trustee costs 2023124 2022123 C05t of Trustee Meetings & Training 274 102 32
Note 12 - Independent Examiner costs 2023124 2022123 Cost of Independent examination 1,440 1,440 Note 13 - Prior Year Adjustment Note that there has been a reallocation of the closing balance as at 31 March 2022 between restricted and general funds. This is as a consequence of the restricted funds closing balance as at 31 March 2023 for Dorset Family Matters of £7,986 being incorrect. It should have been £850. 33
Independent Examiner's Report to the Trustees of Mosaic- Supporting Bereaved Children I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2024 which are set out on pages 18 to 33. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act,). I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that l am qualified to undertake the examination because l 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act., or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with the relevant version of the 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) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 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. Pete Cattermole FCA Institute of Chartered Accountants in England and Wales Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT1 3AQ Dated. Zl KJa-EoLW . 34
£Lxpporting b8r&Av8A ck(LAr8 3 Barnes Croft Coles Lane Milborne St Andrew, Blandford, Dorset, DTII OLG Email: info mos-:icfamil su ort.or Website: www.mosaicfamilysupport.org.uk 35