CHARITY COMMISSION FIX E￿[AND AND WAlfS Independent examiner's report on the accounts Roi*xt to tlTh Iru•tw•l RemerDer Remem￿¢¢ PPQtC9fwy On •cc(wTrl• for tr+• y••r cTh•irty no (Ir any) 11S9&57 S•t lxrt P•9•• I reFrf to tne tft￿ees ¢)n rny èx*TrinaJM ￿ Thè ¥XCAxts rf thè atthè th•ly rtr*Tnrf) trlhe yearerKied 31.qW2021. S tyustees. ytrj ** rèsF¢Jwtye f0ftr* prwaratrjn Offf wth ￿ Trquiwepts CN3rttyes Act 2011 r•pyl un appty. D￿#". 31.'SP22 Jul* W3&er. of ￿￿teP￿n Fan3 AS$c*￿ Ltd FCCA 111 *ny]'. IER Oct 201• E66ex. 4YII 1J S•clo• B (sèe CC32. Indewtjèri exaTrinakn (I dye￿￿5 GW• h•f• bfi•f a•tsll• of afty It8ffl8 Ihat th• •x¥mir••r tt• ER Oct 2018 Remember My Baby Remembrance Photography (A Charitable Incorporated Organisation) Trustees’ Reports & Accounts Year Ending 31 August 2021 3 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) Remember My Baby Remembrance Photography (A Charitable Incorporated Organisation) Legal and Administrative Information Trustees Cheryl Johnson Nicky Heppenstall Kim Smith Michele Selvey Charity Number (England and 1159657 Wales) Charity Number (Scotland) SC045442 Registered Office 16 Quarn Drive Allestree Derby DE22 2NQ Independent Examiners Stephen Farra Associates Synergies House 98 Hornchurch Road Hornchurch RM11 1JS Principal Bankers Lloyds Bank 25 Gresham Street London EC2V 7HN 1 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ||**Contents**|| |---|---|---| |Legal and administrative information||1| |Contents||2| |Remember my Baby at a glance||3| |**Reports**||| |Trustees’ report||4 – 8| |Statement of Trustees’|responsibilities|9| |**Financial statements**||| |Income statement||10| |Balance sheet||11| |Notes to the financial statements||12 - 14| 2 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## **Remember My Baby at a glance** **----- Start of picture text -----**
Over 620
families
supported in
the period
248 volunteer
Over 4,650
photographers, families
of whom 140
supported since
covered a
session in the the charity’s
foundation
period
21 volunteer Presence in
digital re- 30% hospitals
touchers
Established in
2014
**----- End of picture text -----**
3 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## **Trustees’ report for the year ended 31 August 2021** ## Objects and values of the charity The Trustees confirm that the annual report and accounts of the charity for the year ended 31 August 2021 have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity’s constitution, applicable law, and the requirements of the Statement of Recommended Practice, “Accounting and Reporting by Charities” issued in 2005. ## The object of the RMB is to: **assist the grieving process for families who have lost a baby before, during or shortly after childbirth, by providing a skilled photographer to photograph their baby free of charge, and to gift these images to the family.** ## Our values - We are compassionate, dedicated and strive for excellence in everything we do - Our aim is to provide the gift of remembrance photography to as many bereaved families as possible; our response is individual and sensitive - We are passionate about sharing and improving the service we offer 4 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## Trustees The trustees that served during the year: Trustees Cheryl Johnson Nicky Heppenstall Michele Selvey Ruth Trotter (resigned 21 February 2021) Kim Smith The Trustees confirm that they have complied with their duty under Section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit. RMB has continued to provide public benefit in line with the objects of the charity. ## Review of activities for the year to 31[st] August 2021 The activities of RMB continue to have been severely affected by COVID19 but despite restrictions, we have still been able to offer our Remembrance Photography service albeit on a reduced basis. In the seven years of providing support to bereaved families in the form of photography, we have delivered photographs, free of charge to 4,656 families. In the charity’s seventh year, despite restrictions, 627 families were in receipt of the gift. Families also took advantage of our editing service. According to The Office for National Statistics, in 2020 there were 2,429 stillbirths, a small decrease from 2019. Our ultimate ambition is to be able to provide our service to as many of these bereaved families as possible and post pandemic we will be looking at ways to try and help a wider audience through a recruitment drive and concentrate on charity awareness. A strategic review of the charity is underway to determine the best way to structurally support the growth of the activities of the charity and we expect this to culminate in the recruitment of a CEO and potentially other staff roles. At the start of the year, we had 248 volunteers. Some have dual roles, so of those, 12 were session coordinators and 21 digital retouchers. 5 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## Volunteers With over 240 volunteers, volunteering plays a pivotal role within RMB. RMB’s core group is run by dedicated volunteers and all RMB photographers and digital retouchers are volunteers. Without the support of volunteers, the charity would have to decline to help many families. They often put their own family time on hold to visit hospitals in order to take photographs. RMB would like to take this opportunity to thank all of our volunteers for their ongoing support, dedication, and commitment. ## Financial Review Total income for the year to 31 August 2021 was £56,631 (2020: £84,808) which represents a significant reduction year on year. The reason for the reduction was primarily lower donations but also a reduction in membership fee income and sponsorship income. Donation income was affected by the COVID 19 crisis where our activities have reduced. The elimination of costs relating to the supporting sessions has helped cost of sales fall, but gross profit has fallen by 32% to £54,275 (2020: £80,653). Administrative expenses have also fallen to £21,939 (2020: £27,934) which was primarily been driven by a reduction in mileage and accommodation fees relating to volunteers attending sessions and trade shows, and also advertising and marketing fees. We would expect these costs to at least increase to prior pandemic levels in future financial periods. This has resulted in a surplus of £32,340 (2020: £52,719). This has helped increase retained earnings to £211k (2020:179k). 6 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) The trustees would like to thank parents, families, friends, supporters, and volunteers who work tirelessly to raise the money necessary to achieve our objectives. ## Reserves Policy RMB needs to hold an appropriate Reserve Fund to ensure continuity of services in the event of a decrease of donations and maintain the ability to meet unforeseen costs. Currently, RMB’s total reserves, excluding the value of fixed assets and restricted funds held, are held at an average which is in excess of six months’ running costs. The Trustees are reviewing the Reserves Policy in the coming year with a focus on identifying and utilising surplus reserves to fund the achievement of our core objectives, in line with Charity Commission guidance. The charity has healthy reserves with minimal cash commitments. ## Disclosure of information to Independent Examiners Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the Examination, but of which the Independent Examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the Independent Examiners are aware of such information. ## Future Plans Due to the pandemic, 2020-2021 has been another year of consolidation for RMB and we are proud that we were still able, despite incredible obstacles, to provide our service to the families we did. Our focus in 2021-22 will be to return to pre-pandemic growth and a recruitment drive for additional volunteers in order to reach more families, a brand awareness campaign, and the recruitment of specialised officers in order to ensure governance is best in class. 7 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) Having employed lead session coordinators in the period we are to review the possibility of further recruitment to enhance the efficiency of our operations. On behalf of the Board of Trustees Nicky Heppenstall Chair of Trustees 31 May 2022 8 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## Statement of Trustees' Responsibilities The Trustees are responsible for preparing the trustees’ report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare accounts for each financial year, which give a true and fair view of the charitable company’s state of affairs at the end of the year, and of the incoming resources and application of resources, including the income and expenditure for that year. In preparing those accounts, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and - prudent; - prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 9 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## **Statement of financial activities** For the year ended 31 August 2021 ||**2021**|**2020**| |---|---|---| |**Income**||| |Donations|13,450.52|28,705.95| |Facebook Donations|14,626.25|20,930.95| |Fundraising|22,896.20|25,929.17| |Gift Aid Reclaims|2,442.12|3,976.43| |MembershipFees|1,885.00|4,785.00| |Sale of Merchandise|1,331.00|480.00| |**Total Income**|**56,631.09**|**84,807.50**| |**Expenditure**||| |---|---|---| |Accommodation Fees|0.00|
2,070.14| |Advertising& Marketing|0.00|
4,650.00| |Audit & Accountancyfees|1,596.00|
0.00| |Awards Events|0.00|
45.00| |Bank Fees|247.63|
396.69| |Charitable Donations|0.00|
45.00| |Depreciation|518.01|
0.00| |Direct Expenses|284.99|
410.00| |FundraisingPlatform Fees|1,023.64|
1,152.17| |General Expenses|0.00|
85.49| |Insurance|420.97|
420.32| |IT Software and Consumables|775.73|
1,075.70| |Items for Sessions(USBs,bags and envelopes)|2,071.55|
3,671.58| |Legal Expenses|720.00|
1,500.00| |Merchandise Costs|0.00|
72.46| |Mileage|2,137.22|
3,308.67| |Postage,Freight & Courier - Governance|1,266.49|
1,392.09| |Postage,Freight & Courier - Sessions|1,729.38|
1,934.47| |Printing& Stationery|666.16|
1,176.65| |Salaries|5,200.00|
800.00| |Staff Training|1,882.99|
2,090.00| |Subscriptions|276.23|
430.30| |Telephone & Internet|1,904.45|
759.15| |Trade Shows|0.00|
1,136.96| |Travel - National|762.37|
1,900.89| |Volunteer Recognition|112.16|
1,215.56| |Website Costs|699.21|
349.52| |**Total expenditure**|**24,295.18**|
**32,088.81**| |**Net income / expenditure**|**32,335.91**|
**52,718.69**| |**Other Income**||| |Bank Interest|3.85|
0.00| |**Total Other Income**|**3.85**|
**0.00**| |**Net income / expenditure**|**32,339.76**|
**52,718.69**| 10 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## **Balance Sheet** ## As at 31 August 2021 **31 Aug 2021 31 Aug 2020** **----- Start of picture text -----**
Fixed Assets
Tangible Assets
Computer Equipment 135.63 226.05
Office Equipment 641.39 1,068.98
Total Tangible Assets 777.02 1,295.03
Total Fixed Assets 777.02 1,295.03
Current Assets
Cash at bank and in hand
CAF Gold Account 80,004.85 80,001.00
PayPal 7,103.41 3,160.16
Remember My Baby Remembrance 128,263.95 97,436.75
Stripe GBP 32.63 0.00
Total Cash at bank and in hand 215,404.84 180,597.91
Total Current Assets 215,404.84 180,597.91
Creditors: amounts falling due within one year
Accounts Payable 4,130.44 2,973.79
Accruals 816.00 0.00
VAT 0.00 23.70
Total Creditors: amounts falling due within one year 4,946.44 2,997.49
Net Current Assets (Liabilities) 210,458.40 177,600.42
Total Assets less Current Liabilities 211,235.42 178,895.45
Net Assets 211,235.42 178,895.45
Capital and Reserves
Current Year Earnings 32,339.76 52,718.69
Retained Earnings 178,895.66 126,176.97
Total Capital and Reserves 211,235.42 178,895.66
**----- End of picture text -----**
## The accounts were approved by the Board on 31 May 2022 Chair of Trustees Dated: 31 May 2022 11 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## 1 Accounting Policy ## 1.1 Basis of Preparation The accounts have been prepared in line with SORP FRS 102. An audit is not required under the Charities Act as the CIO’s gross income is not more than £1 million. However, an independent examination is required as the income in more than £25,000 in the financial year. ## 1.2 Going concern Based on the balance sheet showing net assets of £211,235 (2020 178,895) the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on a going concern basis. ## 1.3 Incoming resources Income is recognised when the Charity has entitlement of the funds, the amount of income can be reliably measured and when it is probable that economic benefits will flow to the Charity. ## 1.4 Resources expended Merchandise costs and advertising costs comprise the costs incurred in producing materials for promotional purposes and in raising funds. Bank Fees are fees relating to the income of fundraising donations and membership fees. Mileage and postage are paid to volunteers attending sessions or for trustees attending tradeshows and hospitals to promote RMB. 12 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## 1.5 Tangible fixed assets and depreciation All tangible fixed assets are stated at historical cost less accumulated depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Depreciation is based on management estimates of the future useful lives of the tangible fixed assets and is calculated using the straight-line method to allocate their cost to their residual values over their estimated useful lives. ## 1.6 Cash at bank and in hand Cash at bank and in hand includes cash and deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less. ## 1.7 Stock Stock is valued at the lower of cost and net realisable value. ## 5. Governance costs Independent examination report is provided by Stephen Farra & Associates. Accountancy services are provided by a suitably qualified volunteer. ## 6. Trustees None of the Trustees or any person connected with them received any remuneration during the year. ## 7. Employees Number of UK employees (full-time equivalents) during the year: one 13 Charity Registration Number 1159657 (England & Wales) SC045422 (Scotland) ## 8. Tangible fixed assets ||**Computer**|**Total**| |---|---|---| ||**equipment**|| ||**£**|**£**| |**Cost**||| |At 1 September 2020|1,295|1,295| |Additions|-|-| |Disposals|-|-| |**At 31 August 2021**|**1,295**|**1,295**| |**Depreciation**||| |At 1 September 2020|-|-| |Charge for the year|518|518| |Disposals|-|-| |**At 31 August 2021**|**518**|**518**| |**Net book amount**||| |**At 31 August 2021**|**777**|**777**| |At 31 August 2020|1,295|1,295| ## 12. Creditors amounts falling due within one year |**Amounts due within one year:**||| |---|---|---| ||**31 Aug**|**31 Aug**| ||**2021**|**2020**| ||**£**|**£**| |Trade creditors|2,780|2,302| |Other creditors|1,350|
672
| |**Total**|4,130|2,974| 14