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Annual Report & Accounts
for year ended 31" March 2024
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3 Barnes Croft, Coles Lane, Milborne St Andrew, Blandford Forum, Dorset, DTII OLG
Tel: 01258 837071
Registered Charity No. 1158138
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Community
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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:
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mosaicfamil
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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)esrerA￿o)
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