**Grief support for children & young people in Swindon & Wiltshire** Registered Charity: 1159719 ## **Trustees’ Report and Unaudited Accounts** ## **Year ending 31 December 2024** ## Wiltshire Treehouse George & Anne Tweed Rooms, Westlea Primary School, Langstone Way, Swindon, SN5 7BT Phone: 01793 987105 Email: admin@wiltshiretreehouse.org.uk Website: www.wiltshiretreehouse.org.uk Members of: 1 ## **Trustees Report 2024…** The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). Wiltshire Treehouse, a vibrant, inviting, and supportive charity! What a year we have had, **supporting 391 Children and young people** : our direct beneficiaries. Plus **764 parents, carers and siblings.** In addition, through our work **with** **509 professionals** we have challenged the taboo around death and dying and built bereavement stronger communities, **therefore improving the potential bereavement experience for an** **amazing 94,179 children** across Swindon and Wiltshire! This significant achievement has been made possible with just three full-time equivalent staff, and we are immensely grateful to our dedicated volunteers for their invaluable contributions. Our year started with a high as we were honoured to receive the Wiltshire Life Awards: Charity of the Year! This prestigious recognition is an amazing achievement for our small charity and serves as a testament to the hard work and dedication of our team, volunteers, and supporters. Winning this award highlights the significant impact we have made in the community in supporting children, young people, and families through bereavement. It also reinforces our commitment to continuing our vital work and inspires us to further our mission of providing quality support to those in need throughout Swindon and Wiltshire. We also embarked on the celebration of our 10th anniversary with the launch of our inaugural Community Bereavement Awards. This event marks a significant milestone in our journey and serves as a platform to recognise and honour the outstanding contributions of individuals, organisations, and volunteers who have made a meaningful impact in the field of bereavement support within our community. The Community Bereavement Awards not only celebrate our decade of service but also highlight the collaborative efforts that have helped us provide support to those experiencing loss. As we reflect on the past ten years, we are filled with gratitude for the partnerships and community that we have built. Our participation in World Suicide Prevention Day holds significant importance for our charity, as we have received 108 referrals related to bereavement from deaths by suicide. This involvement underscores our commitment to raising awareness about suicide prevention and supporting those affected by such losses. By engaging in this global initiative, we aim to foster a greater understanding of the impact of suicide on families and communities, while also advocating for mental health support and resources. Our efforts are dedicated to providing compassionate care and guidance to those navigating the complex emotions associated with bereavement by suicide. However, none of our work would be possible without the support of our community. Wiltshire Treehouse are incredibly grateful for the remarkable support we have received from numerous local businesses, including Zurich, Openworks, Nationwide, Mann Truck, Slimming World, and many others. Their generous contributions have been instrumental in advancing our work. These partnerships have not only provided financial assistance and voluntary hours but have also fostered a collaborative spirit that enhances our ability to deliver impactful programs and services. The involvement of these businesses underscores the importance of community engagement and collective efforts in addressing the challenges of bereavement, and we are thankful for their commitment to making a positive difference alongside us. Amanda McConaghy, Chair of the Board of Trustees. 2 ## **Our Mission…** At Wiltshire Treehouse, we believe every child and young person should have access to support during their grieving process. We enable those in our local communities to improve the coping strategies, skills and confidence needed to better manage daily life. ## **History…** In 2001 Swindon hospital were providing support for siblings of children being cared for at the Children’s unit. By 2003 there was an increased demand, and the Rainbow Club was launched. With further increase in need our founders, guided by Child Bereavement UK (CBUK), started exploring ways of providing group support. Wiltshire Treehouse was born in 2014, assisting bereaved children, young people, and families within Swindon. ## **The Need for Wiltshire Treehouse…** **In the UK alone, there are an estimated 46,300 children (aged 0-17)** **bereaved of a parent each year.** **127 children are bereaved of a parent every day.** **1 in 29 children will have experienced the death of a parent or sibling before age 16,** **that’s one per school class.** **92% of children will lose someone important to them.** **Statistics provided by Childhood Bereavement Network 2022** In line with these statistics, Wiltshire Treehouse continues to see a demand for services, with an average of 32 children referred to us monthly. With an even spread of referrals from across Swindon and Wiltshire. For the children and young people supported by Wiltshire Treehouse, all are subject to increased life challenges because of their bereavement. Research highlights that bereaved children can experience significantly worse mental health concerns compared to their peers, a high proportion experience poor health, reduced educational attainment and social outcomes if not provided with appropriate and timely support. A quote from a parent sums up the struggle bereavement can bring, but also the hope that support from Wiltshire Treehouse offers. “She experiences times of feeling sick and not wanting to go to school, she is unable to say why she feels sick or if she is upset to say why. For her to know this is normal and to gain tools on how to manage this going forward, will help with her anxiety”. NEST parent. ## **Statement of Public Benefit…** When planning the activities for the period the Trustees have considered the Charity Commission's guidance on public benefit and other matters. The charity operates in and around Swindon but as funds become available the charity will extend this to the wider community. The Charity provides bereavement support for children and young people. 3 Our Children & Young People Said: Parents/Carers Said: "I leamed myfeelings arevalid & fm not al0￿, other kKls are alsogoingthrough this,: '1 Ill(￿ howeveryone was so Supporti￿ and Unde￿ndIn& iys all so relatsble." 'Ym tskirE awaylots of copingskills and I now know rytilgge￿ which" allygocKI to help md,. 'You made us all feel MElcom and ivs hdped me wpe with ryfeeling5 better." "I feel more confidert, able totslkto fftyfamily abcxrt Dad now I dorftwory aboutthings an￿￿ord,. '1 fou￿1 a lot more w to express & feelin￿,. "&EryDne was so nice & ally listened to me, meeting other5 really helpg, "Fantastic to be able to celebrate the memory in a fun & safe environment. The energy & care in the room is so beautifully infectious. Thank you" ' She has realy benefi￿ from tslking alxxrt Mum in a safe e￿Ironma￿ She rK)Ic¥wtlinks Mum isin hdl &hasa postNeconneLtionwith mU￿S memory." 'TheIrc0nfiden￿ & abilty to speak in a group has gNn &theyfind iteasier to talk ab(Art Dad :, Our Aims: mproved Emotional Literacy. Understanding grief & the feelings, thoughts & behaviours that result. Lasting Connection: The ability to openly talk about the loss & those who died. "I learnt there were gaps in my Children's knowledge about their special person. The groups helped us to start conversations, which my children couldn't do before" Increased Resilience: Learning coping strategies helping manage a life with grief, throughout the transition to adulthood & beyond. We've Supported 391 WILTSHIRE Children & y￿ng People 764 Pdrents/Carers& Siblings TREE 509 P￿lOnalS HelpirE our re HOUSE 2024 94,179 thlitren & pe*. Wedid it all with 1.150 - Our S••￿n•1 •v•nts pro¥ld• chlldr•n wlth th• opportunlty Wlltshlre Treehouse IiowrEH FUNT dl•d. th• than￿ to f••1 ¢onn•W wlth oth•r KrI•v1￿ chlldrq sa Our community fundraising events helped increase awareness and vital funds to support our work. •ilknto g•••ond•v•nts th it•hlr• TM•hotsM h•• ' . to offw, •ndth• ¢hli4tr•n h•￿ m•d• •om• b••utlful m•molW ph¢•• totth•lr l*ddy and b•by •l•t•f Ih•tihkn•op In th•lr b•droom Easter Egg Trall 2024 •• Ih•dm•to m•kn •ur• •v•ry Qhlid l• •polt•n to •nd •upport•d ￿ ih• •v•nl•. and I my efilldf•n *iw•y• eom• •w•y ¥Alh •u¢h m•mort•• ol th• TH . quot• mum 012 ¢hlldr•n WILISII rLYSIIII￿ I. , AWARDS 2024 We even held our own awards ceremonyi 14unching our 10th Anniversary This yearwe delivered our f irst ever Wiltshire based NEST. The programme provides much needed supportinthe "x Wiltshirearea. Racheland the team delivered 3 NESTsand supported 18 vulnerable young people. 111 We worked with local author Kate Claxton, assisting to write her new community story book, 'The Winter Wish Tree,. You To everyone who donatedl Our newcoffee morning campaign launch helped to raise £10551 Thank you to all our amazing hosts. bakers and donors! We couldn't do it without you. I'1)e WiiilLY Wisli I'rc ,Stsii' Trciil Our very own Sica, climbed 3 peaksl Raising over £1500. wrill￿1 WishT ree W"iih Iidp dith1Tr￿ fn > **Our Services… 94% of parents felt better** > Wiltshire Treehouse staff and volunteers are committed to **able to start conversations** > providing robust high-quality programmes and services to best **with their child about the** support the vulnerable children, young people, and families we **person who had died.** serve. Using a holistic group work approach, we aim for 3 key outcomes for all beneficiaries: aa - I. Improved Emotional Literacy: Understanding grief and the feelings, thoughts and the behaviours that result. - II. The ability to openly talk about the loss and those who died: Increasing the ability to maintain a healthy ‘enduring connection’ and engage in meaningful interactions relating to the deceased – including every day and therapeutic conversation. - III. Improved resilience: Learning coping strategies to help manage a life with grief, now and throughout the transition to adulthood. **100% of young people who** To ensure the best possible outcomes for the children and young **completed the NEST** people we support, the charity works on a self-referral system. Once a **programme said it helped** referral is received, we make contact to gain further insights to the **them to express their** needs of the child(ren) and family. Sometimes this is all families need to **feelings and to cope better.** feel empowered to support themselves, but if more assistance is »» required, we will complete an **You guys are amazing and do an** assessment. Here we meet with the family in person (or online) to **incredible job helping children at** further understand the needs of the child, introduce a key member **the worse time for them, so you** of staff to the child/young person and ensure we are the right **guys make a big difference to** service to continue their journey of support. The following **their grief process. Parent from Family Group** programs of bereavement support are offered: **Since coming to NEST I know I am not alone, there are others Family Group:** Our children and family programmes benefit those 6 **like me & I have the skills to** to 11 years of age, focusing on our key outcomes for all. We help **cope. I can talk about Dad** children and their families to manage the challenges following **without getting upset, although** bereavement. Developed by Child Bereavement UK, this quality **it’s okay when I do.** assured service has successfully improved lives of children and their **Young Person, 14** families for 25 years. oo **NEST:** Co-created with local young people with lived experience of childhood bereavement, these groups support young people aged 11+ coping with the death of a loved one. Run by skilled and experienced staff and volunteers, groups focus on helping to remember the person(s) who has died, identifying complex feelings, and exploring a range of techniques and strategies to help manage these feelings and situations that may cause difficulties. **The activities and being with A Day to remember:** A condensed program, designed by Child **other children his age really** Bereavement UK, that covers the key elements of our Family Group **helped. The staff were all so supportive and understanding.** program. We support families in an intensive day of self- **Thank you!** development and learning, focusing on the key outcomes for **Parent from Day to Remember** beneficiaries. oo 7 **Professional Training:** In addition to supporting direct beneficiaries, we know that a child-centred approach is key, therefore, we are working to improve the awareness of those working with children and young people. ## **100% of attendees found training was very or extremely relevant to their role.** Providing training, we aim to improve the understanding of childhood bereavement, enabling **I thoroughly enjoyed the training day. Trainers were knowledgeable and encouraged sharing of practice and thoughts in a compassionate manner and really built-up participants confidence in their existing practice and reassured them of ways to move forward.** better support throughout the child’s existing network assisting them throughout their grief. At any one time over 70% of schools in the UK are supporting a bereaved child, we believe that all professionals working with children and young people would benefit from an improved understanding of childhood bereavement. Since attending Wiltshire Treehouse our young people feel things are better because they are and can: ## **The Journey ahead…** Each year the team at Wiltshire Treehouse take time to reflect on our achievements, to acknowledge challenges and to review our vision for the future. In 2024 we welcomed additional volunteers, trustees and a member of the business team. This added capacity means that going forward we can increase the spaces available on our programmes and run additional workshops. We acknowledge that the fundraising climate continues to provide a challenging time, with many grants reducing their offer or closing their applications windows early due to over subscription. Therefore, we will continue to build our local fund-raising partnerships whilst maintaining applications to relevant grants. To best utilise these funds, we will assess how we can expand our services even further using volunteers. Aiming to drive our efficiency further yet maintaining our level of quality and commitment to those children, young people and families that we serve. 2025 marks our 10[th] year in operation and we hope that the charity can continue for many years to come. We would like to take this opportunity to thank our supporters, beneficiaries, volunteers and all the amazing people who have helped us to achieve so much. Kath Brownlee, Service Director and Sarah Bear, Business Director 8 Gracie & Alison's Story We sadly lost Eliot, Gracie's dad, suddenly to his 2nd heart attack at the age of 51... My grief was devastating to deal with as an adult, but it was I think, the hardest thing as a parent telling Gracie only 8 years old that the doctors could not save her daddy! I remember us both crying for hours hugging each other. I wanted to offer the best support to Gracie and was lucky to have found Wiltshire Treehouse & get placed on the Family Programme when Gracie was about 9 years old. Gracie says: I had a close & happy Father- Daughter relationship. But now I'm always with Mum, Dad's not around to speak to or go on days out with. , Before coming to Wiltshire Treehouse I didn't ave any coping skills & I didn't recognise the . differentfeelings I was having. My message to others like me is to trust the people at Wiltshire Treehouse Ill One day Gracie asked me "Did Dad know that I loved him?11 At that point I felt we needed the help & reassurance of Wiltshire Treehouse again, so I reached out, as Gracie had become very quiet. This time Gracie joined their NEST group, as she was now 13 years old. Each time the course was age-appropriate, allowing Gracie to know that she's not on her own - so many people lose people they lovel Since her most recent course with them Gracie has seemed more open & is laughing againl For me I want to say thankyou to all the staff & volunteers that work at Wiltshire Treehouse offering this service. The work that you all do has helped to reiterate to Gracie that she is a strong, resilient young lady who has the skills & strength to carry on with life! Image5 courtesy of family. Top.. Gracie & Dad skarinE. Left.. Theatre with Mun) & Dad. Bottom.. Muni, Dad & Baby Gracie Registered Charity: 1159719 www.wiltshiretreehouse.org.uk ## **Reference & Administrative details:** Charity Number: 1159719 Principle Office: George & Ann Tweed Rooms, Westlea Primary School, Langstone Way, Westlea Swindon, SN5 7BT **The following Trustees served within the year ending 31.12.2024:** F. Auty A. Day (Resigned 22[nd] February 2024) A McConaghy (Elected chair November 2023) H. Pepler R. Harris L.Gleed (Appointed 10[th] September 2024) ## **Accountants:** Case Accounting Ltd. 20 Goodwood Way, Cepen Park South, Chippenham, Wilts, SN14 0SY ## **Achievement and Performance…** ## **Financial Review:** In 2024, total income was £97,026 (2023: £141,964). Expenditure increased to £113,931 (2023: £90,839). As expected, our most significant expenses were staff (£98,932) service delivery (£4,140) resources and equipment (£314), and general expenses including insurance (£10,545). The unrestricted deficit of £18,610 has decreased the General Fund to £89,820 (2023: £108,430), which is a sufficient level to provide financial stability for the charity. ## **Reserves policy:** Wiltshire Treehouse holds reserves to ensure a continuing service to clients. Our aim is to retain a minimum reserve of four month's operational costs; allowing the Charity to close should it be necessary, without adversely affecting the service to families in receipt of support and meet liabilities to creditors, staff notice and redundancy costs. Our reserves policy is reviewed annually to take account of any change in circumstances. ## **Fundraising Report:** Donors to Wiltshire Treehouse can be assured that we comply with the regulatory standards for fundraising. Whilst not registered with the Fundraising Regulator; due to our small size and income, we are committed to the Fundraising Promise and adhere to the Code of Fundraising Practice. This report covers the requirements charities must follow as set out in the Charities Act 2016. During 2024 our charitable bereavement services received £97,026; made up of 33% from Grants and Foundations, 35% donated by corporate partners, 11% from fundraising efforts running events and household waste recycling schemes, 14% independent/private donations and gifts, 3% from investments and 4% from trade of childhood bereavement training. We received less than 1% (£263.50) from the Swindon Community Lottery. **For every £1 spent on fundraising we raised £3.87. With a 37% success rate on applications to Trusts & Foundations.** Where businesses or individuals fundraise on our behalf, we work to ensure that the correct safeguards are in place. To do this we require confirmation of compliance with the Code of Fundraising Practice. To further aid this process, we have also developed a fundraising brochure to help all groups and individuals wishing to fundraise on our behalf. As per best practice, our complaints policy is available upon request or can be located on our website. Wiltshire Treehouse operates a “complaints friendly” 10 environment and greatly regrets if we do not meet the expectations or needs of beneficiaries and supporters, we always welcome and respect feedback. ## **Structure, Governance and Management…** ## **Governing document:** The charity is controlled by its governing document, a deed of trust and constitutes a Charity Incorporated Organisation, registered in December 2014. ## **Statement of trustees’ responsibilities in relation to the financial statements:** The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of Trustees on 08/05/2025 and signed on its behalf by: ## $s ________________________________________ - A. McConaghy - Chair of Trustees. 11 ## Independent Examiner's Report to the trustees of Wiltshire Treehouse I report to the trustees on my examination of the financial statements of Wiltshire Treehouse for the year ended 31 December 2024. ## Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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 I have completed my examination. I can 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: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or - the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. 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 financial statements to be reached. T R Case ICAEW Case Accounting Ltd. 20 Goodwood Way Cepen Park South Chippenham Wiltshire SN14 0SY 12 Wiltshire Treehouse Statement of Financial Activities for the year ended 31st December 2024 |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Other trading activities
4
Investments
5
**Total**
**Expenditure on:**
Raising funds
6
Charitable activities
7
Other
8
**Total**
Net gains on investments
**Net (expenditure)/income**
9
Transfers between funds
**Net (expenditure)/income**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
26,551
6,179
1,284|**Restricted**
**funds**
**2024**
**£**
63,012
-
-|**Total funds**
**2024**
**£**
89,563
6,179
1,284|**Total funds**
**2023**
**£**
136,915
5,049
-| |---|---|---|---|---| ||34,014
25,043
18,104
9,477|63,012
-
61,307
-|97,026
25,043
79,411
9,477|141,964
17,093
64,276
9,470| ||52,624
-|61,307
-|113,931
-|90,839
-| ||(18,610)
-|1,705
-|(16,905)
-|51,125
-| ||(18,610)|1,705|(16,905)|51,125| ||(18,610)
108,430|1,705
20,561|(16,905)
128,991|51,125
77,866| ||89,820|22,266|112,086|128,991| 13 ## **at 31 December 2024** |**Charity No. 1159719**||**2024**|**2023**| |---|---|---|---| |||**£**|**£**| |**Fixed assets**|||| |Tangible assets|11|500|1,452| |||500|1,452| |**Current assets**|||| |Cash at bank and in hand||112,252|128,169| |||112,252|128,169| |**Creditors:**Amount falling due within one year|12|(666)|(630)| |**Net current assets**||111,586|127,539| |**Total assets less current liabilities**||112,086|128,991| |**Net assets excluding pension asset or liability**||112,086|128,991| |**Total net assets**||112,086|128,991| |**The funds of the charity**|||| |**Restricted funds**|13||| |Restricted income funds||22,266|20,561| |||22,266|20,561| |**Unrestricted funds**|13||| |General funds||78,290|96,430| |Designated funds||11,530|12,000| |||89,820|108,430| |**Total funds**||112,086|128,991| Approved by the trustees on 14th May 2025 And signed on their behalf by: _____________________________________________ Date: 14[th] May 2025 ——ee A. McConaghy. Chair of Trustees. 14 Wiltshire Treehouse Notes for the Accounts for the year ended 31[st] December 2024 ## 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets 15 Expenditure Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising funds Expenditure on charitable activities These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs. These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. ## Taxation The charity is exempt from tax on its charitable activities. ## Tangible fixed assets and depreciation Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Fixtures & equipment 25% Straight line ## Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## Trade and other creditors Short-term creditors are measured at the transaction price. Other creditors and provisions are recognised as where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. 16 ## 2 **Statement of Financial Activities - prior year** |2
**Statement of Financial Activities - prior year**||||| |---|---|---|---|---| |**Income and endowments from:**
Donations and legacies
Other trading activities
**Total**
**Expenditure on:**
Raising funds
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Total funds carried forward
3
**Income from donations and legacies**
Donations & gift aid
Grants
Partner income
4
**Income from other trading activities**
Fundraising events
Professional training|**Unrestricted**
**£**
5,594
6,194
14,763
26,551|**Unrestricted**
**funds**
**2023**
**£**
30,867
5,049
35,916
-
-
352
352
35,564
**Restricted**
**£**
-
63,012
-
63,012
**Unrestricted**
**£**
4,615
1,564
6,179
35,564
35,564
72,866
108,430|**Restricted**
**funds**
**2023**
**£**
106,048
-
106,048
17,093
64,276
9,118
90,487
15,561
**Total**
**2024**
**£**
5,594
69,206
14,763
89,563
**Total**
**2024**
**£**
4,615
1,564
6,179
15,561
15,561
5,000
20,561|**Total funds**
**2023**
**£**
136,915
5,049| |||||141,964
17,093
64,276
9,470| |||||90,839| |||||51,125| |||||51,125| |||||51,125
77,866| |||||128,991| |||||**Total**
**2023**
**£**
1,277
130,965
4,673| |||||136,915| |||||**Total**
**2023**
**£**
2,406
2,643| |||||5,049| 17 ## 5 **Income from investments** |5
**Income from investments**||||| |---|---|---|---|---| |Interest receivable
6
**Expenditure on raising funds**
_Costs of generating voluntary_
_income_
Fundraising costs
7
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Bereavement support
_Governance costs_
Independent examination
8
**Other expenditure**
Depreciation of fixed assets
General administrative costs
Legal and professional costs
9
**Net (expenditure)/income before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Unrestricted**
**£**
17,438
666
18,104|**Unrestricted**
**£**
1,284
1,284
**Unrestricted**
**£**
25,043
25,043
**Restricted**
**£**
61,307
-
61,307
**Unrestricted**
**£**
952
7,895
630
9,477
**2024**
**£**
952|**Total**
**2024**
**£**
1,284
1,284
**Total**
**2024**
**£**
25,043
25,043
**Total**
**2024**
**£**
78,745
666
79,411
**Total**
**2024**
**£**
952
7,895
630
9,477|**Total**
**2023**
**£**
-| |||||-| |||||**Total**
**2023**
**£**
17,093| |||||17,093| |||||**Total**
**2023**
**£**
63,646
630| |||||64,276| |||||**Total**
**2023**
**£**
952
8,074
444| |||||9,470| |||||**2023**
**£**
952| 18 ## 10 **Staff costs** No employee received emoluments in excess of £60,000. The average monthly number of employees during the year was as follows: |Bereavement
Fundraising
11 Tangible fixed assets
Cost at 1 January 2024
Cost at 31 December 2024
Depreciation at 1 January 2024
Depreciation charge
Deprecation at 31 December 2024
At 31 December 2024
12
At 31 December 2023
**Creditors:**
amounts falling due within one year
Accruals||2024
**Number**
4
2
**2024**
**£**
666
666||**Fixtures &**
**equipment**
**£**
3,807
3,807
2,355
952
3,307
500
1,452||2023
**Number**
4
1
**Total**
**£**
3,807
3,807
2,355
952
3,307
500
1,452
**2023**
**£**
630
630| |---|---|---|---|---|---|---| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| 19 ## 13 Movement in funds |13 Movement in funds|||||| |---|---|---|---|---|---| ||||||**At 31**| |||**Income**|**Resources**|**Gross**|**December**| ||**At 1 January**||**expended**|**transfers**|**2024**| ||**2024**||||| |||**£**|**£**|**£**|**£**| |**Restricted funds:**|||||| |**Restricted income funds:**|||||| |Wiltshire Community|||||| |Foundation|1,000|5,000|(6,000)|-|-| |Openwork Foundation|3,423|-|(3,423)|-|-| |Nick Jones Foundation|16,138|-|-|-|16,138| |Groundwork|-|375|(375)|-|-| |National Lottery|-|5,000|(5,000)|-|-| |Wiltshire Moon & Stars|-|5,478|-|-|5,478| |NFU Mutual|-|6,509|(6,509)|-|-| |Henry Smith Foundation|-|40,000|(40,000)|-|-| |Stratton St Margaret PC|-|650|-|-|650| |_Total_|20,561|63,012|(61,307)|-|22,266| |**Unrestricted funds:**|||||| |**General funds**|96,430|34,014|(52,624)|470|78,290| |**Designated funds:**|||||| |Operational provision|12,000|-|-|(470)|11,530| |_Total_|12,000|-|-|(470)|11,530| ||||||| |**Total funds**|128,991|97,026|(113,931)|-|112,086| **20** | P a g e