gttFgortirtg b8r8AV6d chiNr8rt Annual Report & Accounts for year ended 31st March 2025 I'J I It¥1 ii 4 Barnes Croft, Coles Lane, Milborne St Andrew, Blandford Foru m, Dorset, DTII OLG Tel: 01258 837071 Registered Charity No. 1158138 Chl(Ipen in Need Masonic Trusthouse •• FUND The Edward Gostling Foundation
INDEX Page Legal and Administrative Information Report of the Trustees Statement of Public Benefit Chair of Trustees Review of the Year Impact Report 10-18 Report from the Management Team 19- 34 Statement of Flnancial Activities and Notes to the Accounts 35 -36 Report of the Independent Examiner
Legal & Administrative Information Status Mosaic was registered with the Charity Commission on 7 June 2007 as an Unincorporated Association and converted to a CIO (Charitable Incorporated Organisation) on l April 2015 when the name was changed to Mosaic- Supporting Bereaved Children (Mosaic). It is governed by a constitution adopted on 18July 2014. This was amended on 29 November 2024. 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 Strurture Mosaic is managed and administered by a Management Team lead by 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 servlng during the year were as follows: Karen Parnell - Chair (resigned 27 February 2025) Rick Hewland {resigned 15 November 2024) Dr Rollo Clifford Cheryl Bellingharn Neil Cradock Rowan Seymour Jane Hinnrichs- Chair (from December 2024) James Burleigh (appointed 27 February 2025) Wendy Grassby (appointed 27 February 2025) Principal Office 4, 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 31 March 2025. The legal and administrative information set out on page two forms a part of this report. The financial statements comply with the current statutory requirements and the ChariVs Constitution. Prlnclpal actlvlty Mosaic is a regional, non-governmental. non-political, non-religious organisation, created as a charitable legal entity. The Constitution dated 18 July 2014 defines the objectives set out on page two. 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 paEe two and if they served for less than a year this is indicated. The Constitution states that the charity must have a minimum of six 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 residen, occupation, employment or otherwise has special knowledge of the area of benefit or is othenvise 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 must 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 in the event of illness, maternity leave and parental leave, and legal costs defending the charities interest. to replace equipment as it wears 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 costs by avoiding the need for redundancies caused by financial fluctuations. to provide working capital when fvnding is paid in arrears.
From time to time, funding has certain restrictions which rneans 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 charitys unrestricted incorne funds that are freely available after considering restricted funds, that have been earmarked for specific purposes. Total funds of Less restricted funds Less expendable endowment Total Free Reserves £188,099 (£47,192) (£75,000) £65,907 Based on the Reserves Policy, £79,282 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 reseNes 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 unrestrirted reserves is four months of annual expenditure. The reserves held currently remain below our target range, and this is due to continuing competition within the UK charity sector for grant funding. However, income raised for the year is the highest Mosaic have ever generated. Trustees aim to restore the level of reserves to at least 30% of annual expenditure over the next two years. Staffing Jo Revill as CEO is responsible for the day-to-day management of the charity overseeing administration, strate8ic planning, finance, referrals and fundraising. Staffing consisted, this year. of a senior management team headed by the CEO, and other members of staff working in referrals, events, administration and fundraising. Mosaic employed 13 members of staff, representing an average full-time equivalent number of 8.2 members of staff. There was a staff restructure during the summer of 2024, and the headcount reduced to seven members of staff, representing an FfE of 4.9 members of staff. During this year we have engaged with IT and HR resources to provide additional support to the charity. Self-employed counsellors work with Mosaic to provide specialist bereavement counselling across the county, and volunteers support our activities for children, young people and familles and our fund-raising efforts. They undergo regular in-house training. All staff, self-employed practitioners, trustees and volunteers have enhanced DBS (Disclosure and Barring Service) checks. Revlew of activities Mosaic offers a range of services including: bereavement counselling telephone support for familiesp professionals and agencies working with young people advice to schools where there has been a bereavement a day camp for children who have completed counselling family activity days and social events A full review of the activities in the year can be found in the Management Team Report (page 10).
Fundraising A review of fundraising activities forms part of the Activity Reports (page 16). Trustee responsibilities in relation to the financial statements Charity Law requires 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 trustees are required to: select suitable accounting policies and apply them consistently rnake 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 Rlsk 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 chariws ability to continue as a going concern. Voluntsry help TheTrustees are very grateful tothe volunteers who support Mosaic, raisingfunds. attending and supporting activitles, and helping with fundraising on the charivs behalf.
Statement of Publlc Beneflt 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 trainingfor 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 interventionsto help children, young people and their families understand the overwhelming feelings and emotions bereavement can bring. This will lead to improved behaviour, better attendance at school and increased levels of self*steem. This will benefit not only the young person and their familyi but also the wider community. We recognise that bereaved families grieve in different ways, and our work is tailored to suit their indivldual needs. Alongside our individual support, we give the children and young people the opportunity to attend our day camp 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 isolated 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 17% 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 Wlth issues such as poverty, poor housing, drug and alcohol abuse. 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 aCsS a service that focuses on offering counselling and activities that will give them the opportunity to fulfil their potentia l in life. GDPR To complywith 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 revlew of the year Mosoic- Supporting Bereaved Children, Young People and Families As Chair of Trustees, it is my privilege to present this yearfs report on behalf of the Board. It has been a year of both challenge and progress, as we continue our unwavering commitment to support bereaved children, young people, and their families across Dorset and surrounding areas. Like many in the charitable sector, Mosaic has faced ongoing financial pressures. Ensuring our financial sustainability has been a key focus of the Board, as we recognlse that our abilityto deliver services and fulfil our mission depends on careful stewardship of our resources. Despite these challenges, we have continued to innovate and adapt in ways that have strengthened our impact. One of the most significant service developments this year was the shift from residential weekend camps to day camps. This change has allowed us to offer a number of camps throughout the year, reaching more children while continuing to provide a mix of structured therapeutic activities and fun and confidence- building games. Giving children space to bond, share their grief, and feel understood is invaluable. The feedback from families has been overwhelmingly positive. Children have told us theyfeel less alone and more able to express themselves after attending a camp. Parents have echoed these sentiments, describing the benefits for both their children and themselves. Our Bereavement Support Cafés have seen notable growth, offering a compassionate and accessible space for children and young people. These informal yet safe settings provide opportunities for them to connect with others who share similar experiences, reduce feelings of isolation, and open up about grief in supportive environment. This year, we have also seen a marked increase in referrals from families where a loved one has taken their own life. Suicide bereavement brings with it unique complexities and emotions, and we are committed to ensuring ourteam is prepared to respond with compassion and confidence. To this end, we have introduced specialised suicide bereavement training for our counsellors. This important step ensures they are equipped to support children and young people navigating this particularly traumatic and often stigmatised form of grief. Internally, the Board has undergone some significant changes. We said farewell to two long-standing and valued trustees - Karen Parnell, our Chair, and Rick Hewland - both of whom have worked tirelessly for Mosaic over many years. Their dedication and leadership have left a lasting legacy, and we are deeply grateful for their service. Following their departure. we conducted a full skills audit of the Board to identify gaps and ensure we have the rlght blend of expertise and experience to guide Mosaic into the future. This process gave us a clearer picture of the roles we needed to recruit for, and we have been delighted to welcome James Burleigh and Wendy Grassby who bring significant skills to our board. Alongside this, we undertook a review of our constitution to ensure it remains fit for purpose and aligned with best practice in governance. This review was ratified by the Board and subsequently approved by the Charity Commission, providing a strong foundation for the future governance of the organisation.
Despite the challen8es, thi5 has been a year of resilience, adaptation, and renewed commitment to the children and families we seNe. On behalf of the entire Board, I would like to thank our dedicated staff, counsellors, volunteers, supporters, and funders. Your continued generosity and belief in our work are what allow us to stand beside bereaved children and help them feel seen, heard, and supported. There is growin8 demand for our services, as more professionals and families recognize the long-term benefits of supporting bereaved children and young people. Early intervention and compassionate support are increasingly seen as essential in helping them navigate grief and build emotional resilience. We remain focused on our core mission, and as we move forward, we do so with determination and hope, knowing that every child deserves the opportunity to grieve in a safe and supportive environment. Jane Hinnrichs Chair of Trustees Mosaic- Supporting Bereaved Children
Mosaic- Supporting Bereaved Cnildren - 2024-2025 MOSAIC IMPACT 2024-Z5 427 Children wlio Iiad counselling Iiiln- 20 240 Permanent Staff Cliildren came to an Activity Day 55 Active Volunteers Trustees 2,600 30,232 Followers Visits to our website £98,147 5,710 Community Fundraising Miles run duniig Miles for Mosaic- raisng over £10,000 139 86,,,.. Dorset Schools Mosaic work in This includes trusts, foundations, community groups & individuals 28 1,902 Bereavement Cafes Number of counselling sessions
Report from the Management Team Mosaic activities and events 20225 For 2024-25, we ran a programme of events airned at bringing together families supported by Mosaic and offering an opportunity for making friends and creating positive memories. Following meetings with headteachers in the Wessex Multi-Academy Trust, the Mosaic team recruited 13 schools into the Miles for Mosaic project, raising awareness in the school community and over £IO,(KM) running 5,710 miles combined. This was a collaborative event between departments at Mosaic and was enjoyed by staff who went along to SUPPOrt. In April we continued to build on the relationship with Poole-based business Lush by holding a family activity day making bath bombs and touring the factory. A Bereavement Café was also offered to enable families to have a space to discuss their grief. Another event in April was a day with the Sporting Bears Motor Club, a group of enthusiastic car owners who offer rides to children in their fantastic range of supercars. This event attracted around 90 children who enjoyed rides in some very special cars, from Ferraris to Porsches and American police cars. In May we held a residential weekend at Brenscombe Outdoor Centre, attended by 17 children. This was a new venue for Mosaic so there were some adjustments to make, but the children had the benefit of great outdoor artivities, combined with the therapeutic element. In June we held a sailing day, when 25 chlldren enjoyed getting out on the water at the Andrew Simpson Centre in Portland Harbour. This was followed by a family Bereavernent Café. In July, families were offered two golfing opportunities with supporting clubs Sherborne and Came Down and between the two, 14 children had the benefit of having some fun and working with golf pros. Dorset Freemasons offered seven places to Mosaic children to attend their annual outdoor event - Ashlars- with a range of activities from axe throwingi archery, rifles and team tug of war. Supporting football club AFC Bournemouth offed 12 children the chance to go to the stadium and train with some of their profe55ionals: a great opportunity for our young football fans. In November we adapted our residential weekend to compact the activities into one long day. Day Camp offers a wonderful opportunity for families to attend Leeson House. enjoy all the best activities from camp - some with a therapeutic element - and a chance to meet people, make friend5 and not have to worry about Staying away from home. 18 children attended this Day Camp and the feedback from families was great, for example: -Both boys came away with newfriendship5 confidence and a better understanding of their grief.- December saw a Mosaic Christmas party at Dorchester Community Church in Poundbury, featuring a wonderful visit from Father Christmas and gifts donated via the Operations Manager at AFC Bournemouth. 32 children attended, played games. had glitter tattoos and made decorations. We aim to provide a balanced programme of events throughout the year to attract children from all over Dorset of different age groups to facilitate making friends and reducing isolation. 10
In total, we offered 240 places at activity days, enabling families to come together and having the opportunity of talking to some wonderful volunteers and counsellors from Mosaic. Counselling and referrals report The Referrals tearn at Mosaic is responsible for arranging counselling and support for children and young people experiencing bereavement. We provide support in the immediate weeks and months after bereavement with our Early Bereavement Support, and later with Bereavement Counselling packages with our qualified counsellors, offering up to seven one-hour sessions. Until January 2025 we also provided Pre- Bereavement support for families experiencing a terminal illness. The family and carers were involved in the process. and the outcomes evaluated using a methodology set out by the Child Bereavement Network. a UK- wide umbrella body that sets standard5 for the sector. During 2024-2025, Mosaic supported 427 children by providing 1,902 counselling sessions. delivered by specialist child bereavement counsellors across Dorset. Some of these children will continue to see their counsellor into the following financial year. The number of sessions and children receiving them was roughly 5% lower than the year before. This was because 2024-2025 was the first full year of post-COVID care with a lower backlog of cases. Mosaic made the sad decision to cease its pre-bereavement service during this year. Pre-bereavement work had presented significant challenges, particularly in relation to the timing of effective short-term support. In place of this work, we have strengthened our signposting efforts, directing families to other local organisations, including hospices and cancer charities, who are better resourced to offer this type of specialist care. Pastoral staff working within schools tell us that they continue to deal with a huge increase in mental health issues. The charts on pages 13 to 15 tell the story of our numbers and the nature of the referrals that staff were managing. The demographics of referrals have remained broadly consistent with previous years. Children aged 9 to 14 continued to make up the largest proportion of referrals (58% in total), with smaller variations across other age groups. The gender split has also remained constant, with just marginally more girls referred than boys. Geographically, referrals were spread across Dorset. with the highest numbers coming from Bournemouth and Christchurch, followed by West Dorset areas such as Dorchester and Weymouth-patterns which are in line with previous years. Cancer remained the most common cause of death (26%), while heart-related causes rose to 13%. The nurnber of children affetted by a suicide presents a challengeto our coun5ellors, and Mosaic has shared with other charities its learning and experiences through the Dorset Open Door network, as well as introducing mandatory training for our counsellors specifically around supporting children bereaved by suicide. Our Early Grief Support - an online group session for parents-was pil(rted this year. After reviewing the content and target audience. we plan to relaunch an improved version in autumn 2025 to better meet the needs of bereaved families. Mosaic continued to roll out its programme of school Bereavement Cafés, spaces which students in a school are invited to come if they have been bereaved. The cafes are run by a counsellor with volunteer support and offer these students an opportunity to meet one another in a safe place, enjoy doing some art therapy and talking about the person who died, creating a good memory of them. The schools who have participated to date are pleased with the outcome5 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 offering our support to young people in the immediate weeks and months following a bereavement which will often lead onto our provision of full bereavement package later. This year, Mosaic welcomed four new counsellors to strengthen coverage in areas that had limited support, enhancing access to our services throughout Dorset. Although some counsellors have moved on from Mosaic, we currently have a team of 24 active sessional counsellors working across Dorset. All counsellors are qualified through the British Association of Counselling and Psychotherapy (BACP). We host ongoing 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 their challenges. This includes a new mandatory training session around supporting children bereaved by suicide. Our counsellors have continued to demonstrate resilience, creativity, dedication and flexibility in challenging times. Case study Jackson. is an 11-year-old boy who at the time of the referral was just transitioning to Secondary School. He was originally referred to Mosaic for pre-bereavement support in relation to his uncle who had terminal cancer. However, it became apparent very quickly that bereavement support was more appropriate for his needs, in relation to the death of his grandmother three years before during the Covid pandemic. His grandmother had dementia but had died following a fall at home. Jackson was present when the ambulance arrived, but he did not see his grandmother again and she died in hospital. Jackson was angry that no one was able to save her-the ambulance had taken a long time to come out to her. Jackson did not attend the funeral. The initial session was conducted at home, but all further sessions took place at school. Initially, Jackson struggled to open up about any feelings in relation to his Grandmotherfs death, or about his uncle. He employed many distraction techniques to avoid talking and feeling. Through creative ways of looklng at feelings - especially anger - we were able to talk about the focus of Jackson's anger. This really helped him to process his feelings. The six-part story was an effective way of exploring Jackson's narrative and to help fill in some of the blanks. We also spent time looking at other difficult emotions including guilt. Jackson has come a long way since the beginning of the sessions. He is now able to sit through a whole session without distracting and talks more openly and confidently about his thoughts and feelings. He has a better understanding of grief and is able to remember and talk about good times with his Grandmother. His anger has dissipated, and he has a more complete narrative, which he is able to articulate. He has settled into his new secondary school and is forming friendships. Jackson is planning to attend a 'Mosaic Day Camp. and is interested to meet other young people who have had a bereavement. This will help to consolidate the work we have done and help him understand he is not alone. *The name of the child has been changed to protect his identity. 12
Referrals ststistlcs Z02*25 Which Mosaic service was provlded % REFERRALS BY SERVICE * Bereavement • Early Bereavement Support IEBS} PrtrBereavement 22% 74% What age of children do we support % Referrals by Age 35% 25% 15% io% Aged3to5 Aged6to8 Aged 9t0 11 A8ed 12 to 14 Aged 15 to 17 Aged 18 or 19 13
What Is the gender split of chlldren we support %Referrals by Gender Male 45% Fe 55 Female , Male Where In Dorset do our Mosalc chlldren live %Referrals by Region Other/Out ofcounty DC Purbeck DC North DC East BCP- Poole DC Weymouth DC West BCP- 8ournemouth & Christchijrch io% 15% 20% 25% 14
What Is the relatlonshlp between the chlld and the deceased Referrals by Relationship to Deceased 35% 30% 25% 15% 5% What Is the cause of death of the deceased %Referrals by Cause of Death 25% io% 15
Fundralslng Fundralslng: annual report notes for year 2024-25 2024/2025 has marked another record year for fundraising where Mosaic has both grown and diversified its fundraising partners. Fundraising- tharltable Trusts & Community 202412025 hl8hllghts include: Edward Gostling Foundation - £IOO,000 over 4 years The National Lottery grant-£35,241 Trusthouse Charitable Trust grant- £20,IJ)o The Valentine Trust grant - £15,000 Sherborne Golf Club supporting Mosaic as 2024 Captain's year - £11,000 Hannah Fletcher & Mark's Marathon raised £11,000 The Halbard Charitable Trust - £lO.000 Came Down Golf Club Captain's Charity for 2024 - £9,542 Ducks & Drakes Cancer Trust- £8,750 The Family Coun5elling Trust grant- £6,161 Corton Hill Trust - £6,000 over 3 years Sporting Bears supported Mosaic- £5,703 Willdoes Charity grant - £5,288 The Alice Ellen Cooper Dean Charitable Foundation grant - £5,000 The Barbara Ward Children's Foundation grant- £5,000 Sherbourne Classic and 5upercar Show 2024 beneficiary- £S,000 The Christchurch Charitable Trust 8rant- £4,200 Poundbury Rotary Club raised £3,711 The Souter Charitable Trust grant- £3,550 The Coral Samuel Trust grant- £ 3,500 Chewton Glen supported Mosaic in 2024, raising £3,090 Cash 4 Kids grant- £3,lJOO Lord 8arnbVs Foundation grant- £3,000 Blanchards Bailey supported Mosaic with a further £3,000 Individual donation- Peter Old - £3,000 Alex Roberts-miller Foundation grant - £2,500 Sherborne Castle Country Fair beneficiary- £2,300 The Louis Ross Foundation grant- £2,000 Richard Davies Charitable Foundation grant- £2,000 St. Osmund's Middle School Silent Disco raised £1.844 Dorset Health Care NHS Trust continued to make 'Pennies from Heaven, donations each month, totalling £3,098 Mosaic have had stands at several public events in Dorset, collaboratively raising £1,970 whilst engaging with the public and raising awareness. We welcomed community engagement with groups such as Rotary clubs, churches, village hall committees• performing arts and Lions. This has helped to raise funds and awareness. 16
202&25 Fundraising and donation income, Includlng Charltable Trusts, totalled £496,817. Mosalc 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 strong year of fundraising and continuing opportunities 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 our-su orters 17
Flnan Results for the year and the financial position of the charity are shown in the attached financial statements. In summary* the chariws total income for the year was £496.818 (2023-24: £437,477) of which £222,264 was restrirted (2023-24: £311,707) and £100,524 endowment (2023-24: £0). Total expenditure forthe year, before amortisation and depreciation was £390,350 (2023-24: £471,048) of which £257,920 (2023: £360,613) related to restricted expenditure. The net movement in total funds for the year was a surplus of £102,765. The focus for 2025-26 will be to continue to ensure sustainability and maintain our reserves through fundraising activities and partnerships. Finally Mosaic faced a really challenging year, with serious financial pressures and simultaneously increasing demand for help from across Dorset. In some ways, this was a 'reset' to ensure that we could operate effectively, meeting our mission and helping the whole of the county to have good child bereavement support. It remains the case that young people are facing many serious mental health challenges. Our counsellors who are so dedicated and passionate about their work, are dealing with more complex cases of bereavement, and sadly, around one in five children we now see has been bereaved through suicide. Mosaic benefits from being supported by so many different groups in Dorset, from our two local authorities, town councils, clubs, schools and individuals who really want to make a difference. So too do different businesses and trusts who help to fund our work, at a time when they also face many demands on them. Every pound we spend goes into supporting a child or young person, enabling them to make sense of what happened, to deal with their grief, to stay in education and go on to have a meaningful, fulfilled life. Members of the public who raise money for us do so knowingthat it will be spent on a bereavement service whlch helps the whole community. A special thank you to our loyal Trustees and our volunteers who continued to carry us through the year 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 individuals to make us greater than the sum of our parts. Best wishes, Jo Revill, CEO 18
Statement ot Flnancial Activitie5 for the year ended 31st March 2025 (SOFA) Expendabl• Totsl Prlor End¢0n1 Tot•1 In¢omo from: DOnOn$ and L•o•clos Charltablè Tnjst Donallons 7&8 7&8 20,765 48.696 98.147 98,170 100.OIY) 218.935 141,591 38.710 Corporate Donalions Communty Donations Grants 7&8 98,147 71.539 7&8 71,539 103,641 Famity & Child sup[ I Counselling Stuty Day5 & B6Bpoko Tr8Énlng M05ai¢ Fundralslng 7&8 49.8(K) 7&8 585 2.380 2,371 2.685 Oth•r In¢¢)m• Bank Interest 2.698 524 3.399 120 437.477 OtPw Total Incomlng R•soure•s Expendlture on: Ral¥lng Fund• 174.030 100.524 496,818 Fundr8lslro & Promotlon Charftable Acllvltles 2.381 Residential We•kend8 8,214 71x1 8,214 891 17,334 2.592 2,942 B¢rgavom&nt Café Famlty events I Christmas l Y¢)Uth group stuty Days & Training Counsell¢ys Fees. TrainiTr3 & Travel sU810n 191 236 1,670 1,194 85,414 300 1,491 9,985 83,923 11,000 2.151 Staff Costs Salades & Tr8vel 80.091 132,875 212.906 275.310 3,768 Recruitmont, Stsff Traini & cour$[17n9 Rènt & Ratès 15.000 6.240 18.220 9.014 1,147 2.042 8.878 21.338 16,509 1.172 Utilitre 2.774 1.147 Cleaning & Supplle5 Post9. Prfntlng & Stalkiry Infomiadon TechTh)logy Small Iterns of Equipment Sundry Expe 3.812 139 Olh•r ¢o¥ts Accounts Bad Debts Bank Charggs Consultan¢y DBS Check8 91 7.788 579 91 12.616 579 Humfin Resour Insurnnce 1,859 1.107 995 Subs¢rfpJons Trustea and Volunteer expenses 1,107 1,490 274 19
Totsl Oporatlng Exp•n* Amorlisation of fixod 0s$0ts Depreclatlon of fLxed assets 132,430 2,160 257,920 390,350 2,160 471,0 1160 047 Totsl Rer¢•$ Nèt Incomel{Expendthre> bthro transfors Gross transfers funds aftertranthrs ond•d 257.920 135,6561 475 37.897 100.524 102,765 (37,7781 N•t In¢omel ndltur¢ 75 QOO 1112 765 37.778 123,112 Total Funds brought forwa Totsl Funds caThied forward 28.010 57,324 85,334 The SOFA Indud•s all ylns and losses re¢o8nlsed In the •1. All In and empendtture derfve from ¢ontinuln8 adlvltl•& 20
Balance Sheet as at 31 March 2025 Unre•trlct•d Endowment Prfor Ymr Totsl Fund¥ Funds Funds Flx•d A•stts: Intsnglble Flxed A•sets Cost b alditions Disrthal8 Depr•¢i•lion 720 560 Total Flx•d Assets 1.080 Flxod A•s•ts: Office EqulFxn•n( Fumllufv & Fltllng¥ and Promotlonal M•t•rlal$ Cosl bm Addittons 2.065 DisFwIs Depreclation 18.219 16,676 Total Flx•d Ass•ts Cash at bank and in h8r#J 40 69 77 192 169 Debto 8.399 3.425 Prepaid Experffjes Ac¢ru9d Income 3,175 750 Total Current A••ets 208,123 Total Ass•ts 86314 208 506 Trnde CreditorB Cuff•nt Ll*bllhl 18.528 ruod Expen8¢S Deferred Income 17T 5.177 Total Cr•dltor• 0.407 .407 25,487 Totsl N•1 As8•ts 65 07 47.192 188.099 Generdl 65,907 65.9)7 28.010 57.324 Re81ricted 47.192 47,192 21
75.000 75.000 Total Charlty Fund• 65,907 75,000 188.099 85,334 The notes on pages 23 to 34 form part of these accounts. The accounts were approved by the board of trustees on 27 October 2025 and signed on their behalf: /H c/L' Name of signatory: Jane Hinnrichs Designation of signatory: Chair of Trustees Signed: 27 October 2025 22
Notes to the accounts Note l- Accountln8 Pollcles a) 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 Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) 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 fairf view and have departed from the Charities IAccounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair viev/. This departure has involved following the relevant version of the Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. c) Mosaic Supporting Bereaved Children is a Charitable Incorporated Organisation (CIO) with Company Number CE002402. d) Mosaic - Supporting Bereaved Children is a charity that is explicitly and solely for the benefit of helping children and their families, supporting them through bereavement. e) Income from the categories 'Charitable Artivities. 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 several 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. 23
i) 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 kl Investments in interest bearing accounts, with a notice period of less than six months, are included as 'Cash at bank and in hand,. l) 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. 24
Note 2 - Intangible Fixed Assets Totsl Cost brought forward 10,800 10,800 Additions in the year Disposals in the year Cost as at 31 March 2025 10,800 10,800 Amortisation brought forward 7,560 7,560 Disposals Amortisation charge for the year 2,160 2,160 Amortisation as at 31 March 2025 9,720 9,720 Net book value as at 31 March 2025 1,080 1,080 Net book value as at 31 March 2024 3.240 3.240 25
Note 3 - Tangible Fixed Assets Furniture Promotlonal IT Equipment & Flttlngs Materlals Total Cost brought forward 16,142 1,786 1,594 19,522 Additions in the year Disposals in the year Cost as at 31 March 2025 16,142 1,786 1,594 19,522 Depreciation brought forward 13,418 1,664 1,594 16,676 Disposals Depreciation char8e for the year 1,493 50 1,543 Depreclation as at 31 March 2025 14,911 1,714 1,594 18,219 Net book value as at 31 March 2025 1.231 72 1,303 Net book value as at 31 March 2024 2,724 122 26
Note 4- Current Assets 2024125 2023124 Cash at bank and in hand Banks BuildinE Societles Petty Cash 189,714 2,367 88 192,169 12,657 83,176 223 96,056 Trade Debtors Family Support Fees 4Com 7,850 549 3.425 8.399 3N25 Prepayments Residentlal weekends Insurance FundralsSng expenses IT Database Website domain & hosting Photocopying expenses Rent Units 3 & 4 Subscriptions 537 523 263 269 41 2,713 1,315 208 104 164 54 485 2.380 4.504 Accrued Income Family & Support Child Support (DFMI 3,175 3.175 750 750 Total Current Assets 206,123 104,735 Note 4a - Cash at bank and in hand 2024125 2023124 Banks 189,714 12.657 Includes an expendable endowment balance of £75,000 known at 'The Edward Gostling Fund'12023124 nll) 27
Note S - Current Liabilities 2024125 2023124 Creditors Counsellors, fees & travel Database Office property search Recruitment Residential - Leeson House Salary costs Staff training Subscriptions Supervision Therapist office support Trustee meetings & training 7,954 272 300 10.518 210 329 630 3,052 137 7,291 56 800 1,700 46 300 163 15230 18,528 Accrued Expenses Accountan Consultation fees Counsellor fees Counsellor trainlng Fundraising expenses HR Support Insurance 1,680 1,779 165 1,380 480 105 120 650 251 2,688 IT Support Marketing Support Payroll expenses Professlonal fees stsff training Supervision Utilities: Electricity 440 321 173 164 65 270 5.177 306 237 862 6,959 Total Current Llablllties 20.407 25.487 28
Note 6 - Analysis of net assets between funds Unrestrlcted Restricted Endowment Funds Funds Fund Totsl Funds Intan8ible Fixed Assets 1,080 Fixed Assets 1,303 1,303 Current Assets 83.931 47,192 75,000 206.123 Current Liabilities 120.407) (20,407) 65,907 47.192 75,000 188,099 Balance 0110412024 Incoming Resources Resources Expended Fund Balance Transfers 3110312025 Unrestricted Funds 28,010 174,030 (136.133) 65,907 Restricted Funds (see Note 7) 57,324 222,264 (257,920) 25.524 47.192 Endowment Funds The Edward Gostling Fund 100,524 (25,524) 75.000 85334 49618 1394,053) 188,099 A grant of £IOO,000 was awarded by The Edward Gostling Foundation {known as The Edward Gostling Fund). In accordance with the Deed of Gift, this is to be treated as an expendable endowment to fund core costs over a period of 4 years. The amount we may apply from income and capital shall be limited to: (a) in the first year, £25,000 (b) in each subsequent year, £25,000 plus, at our discretion, any interest earned on the remaining endowment during the previous year (c) on the fifth anniversary of the receipt of the grant, the restrictions above shall cease to apply, and we are able to use the income and the remaining capital of the endowment for any purpose that furthers our charitable objectives. 29
Note 7- Restricted Income Trbsl•rs from other fvnds Restrki•dlor bll kn¢omÈ Expendllur? thttleTrust DoTr8tlons Chrlstchurch CharilableTru5t Duck5 & Dr•kes Qnctt Trust Dbjcks & Drakes Can¢¥ Trust TheValthneCharltsbleTru5t Thecorton Hill Fund Counsdllnglchrlstchurch ar&) Tralnlng CounsdllnB Rent& Rate5 Counsellln8 IN Dorset) Pre-bereavement Coun$elllnB CounsdliTrg Coynsdllng Counsellin8 kfjvitydays 4,200 i.ioo B70 0 3.100 870 8,750 32 15,000 2.000 8,550 15,000 1525 2.625 575 200 32 475 Mason1¢ CharltsbleFoundatlo Masonlc Charitable Foundation 3,175 550 581 The R6trhleCh3rltyTru5t Thesoutrr CharItableTrst Mazars Char113bleTrust 500 300 200 3,550 1.900 3.500 2,626 0 1,650 3.58Q 6S6 2,000 The Louis Ross Foundatlon 30 l [.jl'; ThePJ¢< Roberts-mlller Foundation Willdoe5 Trusthov5eCharltable Foundafjon The Coral 5omuel CharltsbleTrust Lord Barnby's FoundaOn Groundwork U% Groundwork UK Counsdllng Resldenrfal weekend Staff Costs Counsdllng Counsellln8 (¢)unsdllnglYeo¥ll areal Counselllnglportland areal Tralnln8 IWVfiuth areal Tralnlng (New Mllton areal Counsellin8 Cc+unsdlln8 2,500 5.288 0 20.000 3,500 3.000 375 2.125 4A16 19,543 1,150 2,200 375 472 4S7 0 2,350 375 375 300 75 GrOundrk UK Groundork UK Ihe Barbara Ward Children's Foundation TheNJice Olen Coow-Dean Charltsble FoundaOn The Edward G05tlln8 Foundation TheAmold Clark Communlty Fund The FamllyCoun$ellingTrust 375 575 375 375 5,000 5,000 8,640 1.000 6.151 8Jla 98A70 3,125 3,775 8,125 50 0 175 0 1225 515 Counsdlln8 Counsdlln 9SO 2,350 86WO 0 3AII 0 1903 Corporale Don•tlons JP Morgan AFC Boum•JN)uth The Skipton Bulldlngsoclety Is Wyattlconstruciionl Ltd 5 Wyattlconstrudlwl Ltd Marquee Counsdlino Books & Resource5 1,361 Q IA61 1,750 1.750 25D 250 Bereavanentcafé Counselllng 200 200 350 350 Ihlo 2JlJO 2300 o i&1 CommuhltyDoh*iosH IndIdual donatlon Woodland therapy 280 280 280 280 Children In Need Chlldren In Need The National Lotterycommunlty Fund The Natfjonal Lottery Communlty Fund The Natlonal Lottery Communlty Fund Staff costs 587 587 Counsellin¥ 5tsff ¢o$ts ReSIden31 weekend Youth SupportGroup 325 325 29 42.010 0 16A25 11,878 13.104 12019 71J39 42,039 14,960 11,922 fi983 0 1,465 0 13,060 0 t415 30
Famy&Chld $POrt1£0unSell Doi$et Famllles Matter Dor¢hestttTown Council Corfe MullenTovm Coun¢ll Coun$ellln8 Bereavementcafé Coun5elling Icorftmullè) areal Counsdlln81WiTrknorneareal CoLFn5dllnglSwanage areal OUSellIng1wVrtUth areal CounselllnglWe5t M(r5 areal Counsellln4 Counselling Q)unsellln8 CAMHS prole¢t¢osts & Courbselllng Coun$ellln8 Counselling 3.125 500 3.125 soo 600 600 Wimborne Minster Town Council 750 500 250 SwanageTown Covntll Town Council 2.11)) 1,4111 200 Wt Moors Tovm Councll s( 900 The Rifles Hl8hdlffe School L6vin8Stonekademy VCSE GTant Dor5etCout)¢ll 8CP Councll 175 175 350 350 34,302 32,677 17.700 16,350 73A52 1,625 500 18,200 22.000 49*00 5.650 0 10,650 34A02 Dw& BespoknTralnln8 Douch Fanlly Funeral DIr&r$ GllllnBhamkhool Be5pokeTralnlng Be5pokeTraining 225 225 230 230 455 455 TOTAL (Before fund translers) 57A14 222264 232920 Q 46ts68 Fund Transler5 Transfer from endowment fund- The Edward Gostllng FurKI 25x1 25,524 524 TOTAL (After fund transfers) 57J24 222264 257J20 2SS24 47.192 31
Note 8- Unrestrlrted Income from Donations Donatlons of £1 000 or more The Lennox Hannay Charitable Trust The Joan Turner Foundation The Rotary Club of Sturminster Newton (Cheese Festival) The Fat Pig Golf Society Gillingham. Mere and Shaftesbury Lions Club Bere Regis Pop-ln Performers BP People Group Services Limited Harmans Cross Village Fete Westboume Rotary Dorchester Major's Charity Mishmash Bournemouth Rotary Club Sally and Jerome Dodge Lodge of St Cuthberga St Osmund's School Richard Davies Charitable Foundation Sherborne Castle Country Fair Blanchards Bailey Peter Old Hays Travel Chewton Glen Hotel Poundbury Rotary Sherborne Classic Cars CIO Sporting Bears Came Down Golf Club The Halbard Charltable Trust Sherborne Golf Club Total Donations of £l.000 or more Total Donations of less than £1,000 Total Unrestrfcted Donations 1.200 1.305 1.500 1.5(10 1.500 1.515 2,(M)O 2,300 2,992 3,000 3,024 3,090 3.712 5,000 5,703 9,452 10,000 11,000 79.637 87.971 167.608 Represented as follow: Charitsble Trust & Foundation Donations Corporate Donations Community Donations 20.765 48.696 98,147 167,608 32
Note 9 - Analysls of Staff costs 2024125 2023124 Staff Salaries Redundancy Employer Nl Employer Pension Contributlons Payroll Expenses Staff Travel 180,753 16,679 9,342 4,106 1,285 801 252,937 13.370 4,832 1,224 2,947 275,310 212,966 Staff Recruitment Staff Events Staff Counselling 1,329 175 2.443 935 390 1,504 3,768 During the year, total remuneration of £57,082 (£89,336 - 2023124) was pald to key management personnel. No employee had emoluments in excess of £60,000 {2023/24: nil). The monthly average headcount was 10 staff {2023124: 14 staffj Note 10- Related Parties During the year, no trustee was directly employed by Mosaic or had any interests in a business which supplied good5 or services to Mosaic. No tnJ5tee acted as a trustee for another Charity from which Mosaic received funds orto which Mosaic made payments, durlng the year. No trustee recelved any remuneration of any other benefits from the charity. Cheryl Bellingham, who was appointed as a trnstee in April 2022, received £11,060 self-employment income from Mosaic and was a150 relmbursed £544 in travel expenses by Mosaic, in her capacity as a bereavement support counsellor and Offi based therapist SUPFK)rt. Note 11- Trustee costs 2024125 2023124 Cost of Trustee Meetings & Training 735 274 33
Note 12 - Independent Examiner costs 2024125 2023124 Cost of Independent examination 1,980 1.440 34
'et)sile i LL)1 ' Email i info@CDrelO co.uk Telephone101305 215800 IfiJoafIaQe HOI Ise., l& W.IrJcYphriV.fje. S'.11 iare P(yJnr]r)i iryi Drjrchpslpr. DTI ?An CBReid A Xglnodln Companv Independent Examln•rfs Report to the Trustees of Mo8alc- Supportlng reaVed Chlldren I report to the charlty tfustees on my examinatlon of the a¢Unts of the charlty for the year ended 31 March 2025 which are set out on pages 19 10 34. Responslbllitl•s and ba8ls of report As the ¢hariVs trustees you are responsible for the preparation of the accounts In accordance wllh the r8quir8ments of the Charfties Act 2011 (Yhe Acr). I report In resp8Ct of my examinalion of the charlty's accounts caffied out under section 145 of Ihe Act and in carrying out my examlnation I have followed all the applicable Directlons given by the Charlty Commission under sectlon 145(5){b) of the Act. Independent examinefs stat•monl Slnce the charity's gross Income exceeded £250.000 your examlner must be a member of a body Ilsted in section 145 of the Act. I confirm that l am qualffied to undertake the examlnation because l am a member of the Institute of Chartered Accountsnts in England and Wales, whlch is one of the listed bodies. I have completed my examination. I confinn that no material matters have come to my attentlon in connection with the examlnation givlng me cause to belleve that in any materfal respect: accountlng records w8r8 not kept In respect of the charity as requlred by section 130 of the Act. or the accounts do not accord wlth those records" or the accounts do not comply with Ihe applScable requirements concemlng the form and content of accounts set out In the Charities (Accounts and Reports) Regulations 2008 other than any requirement thal 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 charlty has prepared the accounts (flnanclal statements) In acrdanCe wlth the relevant version of the Statement of Recommended Practice appllcable to charities preparing thelr accounts in accordance with the Flnanctal Reporting Standard applicable In the UK and Republic of Ireland (FRS 102) In preference to the Accounting and Reporting by Charilies: Statsment of Recommended Practice Issued on 1 Aprll 2005 whlch Is referred to in the extant regulations but has been withdrawn. We understand that this has been done In order for the accounts to provlde a true and falr view in accordance wlth UK Generally Accepted Accountlng Practice effectlve for reporting perlods beginning on or after 1 January 2015. I have no concems and have come across no other matt8rs in connectlon with the examinatlon to which attention should be drawn in thSs report in ord8r to enable a proper understsnding of the accounts to be reached. 35 CB Reld i A Xein•dfj Company 11> P A C¥llt.'pncde ICA i. eYa¥FCC4 M CH¥.wFCAMC51. JSQhrt"5 8Sc4CA ICAEW CHARTERED ACCOUNTANTS .CB ReKI s4 tra(IAIKnw olCBPeO Umlw+, Coywiy Numb 047174 .rt4l¥wèd.Qlfico. Widebrld8eHausè 16,Wathb" Sq¥arQPythdtX'. Cwciieyer.'riwt.DTi
, iDreia.cu.uK Einail I lnfo@cbfeid.co.uk Telepnone101305 215800 WnUglirlcJae HD(1sp.,16 Wnde.firidge squore PoLtndfJUry. Dorchesler. DTI 3AQ CBReid A Xglnadln companv Pete Cattennole FCA Inslitute of Chartered Accountants in England and Wales Wadebridge House 16 Wadebridge Square Poundbury Dorchester Dorset DT13AQ Dated: 16 ojkn Ics2S . 36 Cb Reld A Xeinadin Company Dil'e0. PA C31t41t K-A L f¥ans FCCA IA CHaine&F(AMf. JSCh*rts8Sc.FCA ICAEW CHARTERED ACCOUNTANTS (8 Re1 (%Jvartln8r4rrte4ifcBRry1ietk ¢othpany Nwwjer7tyoD ke¥ere Wadebrittr FIEdJ5e. 16 WA¢knd8e Square.. PthJThabury. Oor(hr,.otiyYét.DT.9 a•Q. CB110th15 a ¥wa(kn c<rny.
g&Fport(YLg b6r8av&a cAiLAr6Yi 4 Barnes Croft Coles Lane Milborne St Andrew. Blandford, Dorset, DTII OLG Email: info mosaicfamil su ort.or Website: vMw.mosaicfamily5UPPOrt.org.uk 37