2020-12-31-accounts

Trustees’ Annual Report LIVING ON BEREAVEMENT SERVICE

1st January 2020 to 31st December 2020

UK charity registration number: 1166617

This Trustees Annual Report (‘TAR’) has been prepared by and is the responsibility of the charity’s Trustees and has been approved by the Trustees for publication.

This TAR provides information intended to help the user understand how the charity’s aims fulfil its legal purposes, the activities it undertakes and what it has achieved, including:

1. particulars of the charity;

2. the purposes of the charity (including confirmation that the activities undertaken further the charity’s purposes for the public benefit);

3. the activities undertaken, finances and impact / results; and

4. a declaration by the Trustees.

1. Charity particulars

• a) The following details relate to the charity:

a) The following details relate to the charity:
Name	Living On Bereavement Service
Other names used	Living On
Registered charity number	1166617
Place of registration	UK
First registered	19 April 2016
Type	Charitable Incorporated Organisation
Governing document	Constitution
Registered address	11 The Brackens Orpington BR6 6JH
Operational address	The Parish Room Skibbs Lane Orpington BR6 7RH
Related entities	There are no related companies, subsidiaries or other entities associated with the charity.

Trustees’ Annual Report 1st January 2019 to 31st December 2020 Living On Bereavement Service UK charity registration number: 1166617

b) Trustees

Trustees are appointed by the existing Trustees in accordance with the charity’s constitution. Potential Trustees are invited to submit a short CV or similar demonstrating the skills they can bring and a letter detailing why they would like to join the Board of Trustees.

Trustees are selected taking into account the skills, knowledge and experience needed for the effective administration of the charity.

The following are the Trustees who acted during the year:

	Trustee name	Office (if any)	Dates acted
1	Louise Carr	Trustee / Chair	1st Jan – 31st Dec 2020
2	Gary Chapman	Trustee / Treasurer	1st Jan – 31st Dec 2020
3	Samantha King	Trustee / Secretary	1st Jan – 31st Dec 2020
4	Heather Williams	Trustee	1st Jan – 31st Dec 2020
5	Robert Doherty	Trustee	1st Jan – 31st Dec 2020
6	Susan Wates	Trustee	1st Jan – 31st Dec 2020

There were no corporate trustees, trustees holding title to property or other trustees present or appointed in the year.

Also, no funds were held as custodian trustees on behalf of others.

c) Advisors

The charity has no appointed advisors.

2. Purposes of the charity

a) Overall

To protect and preserve the health and relieve mental and emotional suffering of bereaved children up to the age of eighteen in Bromley / Orpington and surrounding areas, and their families or anyone directly affected by that bereavement, by providing advice, support and guidance.

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Trustees’ Annual Report 1st January 2019 to 31st December 2020 Living On Bereavement Service UK charity registration number: 1166617

b) Public benefit

The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers and/or duties.

3. Activities

a) Operational activities

The charity operates two main services:

• A buddying service which connects a recently bereaved family with a specially trained volunteer 'buddy' who offers bespoke support to the family. The buddies can also work in and with schools, supporting teachers and families within their setting; and

• Grief Groups which typically run weekly for a period of between 4 and 8 weeks and bring together groups of children, young people and / or their families who have all been bereaved of a loved one, with the aim of showing them that they are not alone and to alleviate the feelings of isolation that are so often present with grief. These groups are followed up with ongoing family days and events.

All of the services provided by the charity to children and families are free of charge.

Additionally, the charity provides support, resources and advice to professionals and family members working, assisting, caring for or living with bereaved children.

In particular we support local schools to develop bereavement policies and provide tailored bereavement training packages, as well as direct support if that school or a class suffers a bereavement (such as a teacher, a pupil or the parent of a pupil etc.).

In respect of the buddying service, each volunteer is asked to commit to a minimum of three hours per week. All our buddies have a professional qualification in Health or Education or are closely supported by someone that does. We have also recruited volunteers who support the charity with administration and marketing tasks and they provide equally valuable support.

The charity takes safety and security seriously and holds policies related to all such matters, including safeguarding, homeworking and DBS checks for all relevant Trustees, staff and volunteers.

To continue managing the growth in and demand for the charity’s activities and services, the charity employed up to 2 members of staff at times during the year. It is the charity’s intention to continue with at least one of these employment contracts on a long-term basis, always subject to financial capacity.

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Trustees’ Annual Report 1st January 2019 to 31st December 2020 Living On Bereavement Service UK charity registration number: 1166617

b) Finances

i. Trustee remuneration

The Trustees are not paid for their time or for the activities they undertake as Trustees. The Trustees are also not reimbursed any expenses related to those activities.

Where a Trustee provides services as a Service Provider (supplier) and not as a Trustee (for example, alongside and at the same time as other third party therapists during Grief Group sessions) then a payment is made to that Trustee in an amount that is in line with what other third party providers are or would also paid. Any Trustee that may be in receipt of any such payment or any Trustees with any actual or perceived conflict of interest does not participate in any decision or discussion related to that payment, its amount or its timing.

It is also the policy of the charity to provide suitable operational training and ongoing development to those who provide our service and this may include training or development being provided to a Trustee, an employee or a volunteer. As a result, an incidental benefit may arise to a Trustee by way of this provision, however any Trustee that may be in receipt of any such training or development does not participate in any decision related to that provision, nor are they treated any differently from any other similar volunteer.

ii. Cash balance at end of period

This represents the fifth operational and accounting period for the charity and at the end of the period the charity’s cash balance was £36,626.94. The charity had no material outstanding liabilities, debts or other assets at the balance sheet date.

iii. Sources of funds

The charity receives all its funding via grants and donations from private individuals and private organizations and various fundraising activities and events. The charity does not undertake any professional fundraising activities and relies on the generosity of those that become aware of the charity who are mostly local individuals, certain grant giving charities and local businesses.

Those that have benefitted from the charity’s services often volunteer to raise money on our behalf and this has been a very welcome source of funds.

The charity has no single dominant source of funding.

The vast majority of the funding received by the charity is unrestricted.

iv. Reserves

As the charity grows, it is the Trustees’ expectation that a minimum reserve of six months’ operating expenditure should be targeted to ensure that the charity can continue to operate, notwithstanding any unforeseen costs. This policy will remain under review as the charity

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Trustees’ Annual Report 1st January 2019 to 31st December 2020 Living On Bereavement Service UK charity registration number: 1166617

matures and stabilizes. Although this target reserve amount was met as at the end of the year, due to the highly uncertain nature of the charity’s future income and the difficulties in raising funds in 2020, there is no guarantee that this reserve can or will be maintained.

v. Going concern

This is the fifth accounting period of the charity and we continue to build up a strong core of volunteers, processes and services and we have continued to be successful in various fundraising efforts. Provided the charity continues on its current path the Trustees have no reason to believe that it will not continue as a going concern in the future.

vi. Subsequent events

The impact of Coronavirus has continued to severely reduce the charity’s ability to raise funds in 2021, however it has also resulted in the charity being unable to run certain events and therefore costs have equally been reduced. The continuing impact of Coronavirus on the charity remains uncertain however the Trustees believe that the service can be maintained for the foreseeable future. The charity is adhering to Covid-19 policies in line with government guidelines and restrictions and the charity continues to make great use of available technology.

In 2021 the charity was successful in an application to the National Lottery Community Fund for a grant to be provided over a three-year period to fund the position of a Family Support Worker, and to run a number of bereavement groups for families and children. The first funding from this grant was received in August 2021.

vii. Audit

The charity is not required to undertake a statutory audit but is required to undertake an Independent Examination of its accounts. The Examiner’s report is included within our annual accounts.

c) Summary of results / impact

It is clear from the continuing responses and enquiries the charity receives daily that our service remains in high and increasing demand. There are still no other local children’s bereavement services that offer a similar approach, allowing indirect and creative ways to access emotions and feelings. There is also insufficient provision of all types of bereavement services and a lack of training and support for other professionals, in particular for teachers and schools.

The local hospice offers one to one counselling for bereaved children, but it is a considerable distance from Orpington and is typically hugely over-subscribed. In contrast we have continued to provide support within families’ homes (when and where possible) and can see children in school.

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CHARITY COMMISSION FOR ENGLAND AND WALES Trnstee$'Annual Re￿rt Istlanuary 2019 to 31st December 2020 Llving on Bereavement Service UKchariry re&stration number." I1(￿617 In the year the charity has continued to grow with a further substantial increase in referrals. In total we have provided support to approximately 370 lamilies since the charity commenced in 2016. We continue to work in and with a very large number of local schools both when a bereavement has occurred but also to trdin and assist teachers and those working with children and young people to deal with bereavement within the school setting We have been able to recruit and retain volunteers to the charity. however 2020 was a difficult year for many and whilst we continue to work with our families. we continue to look for additional volunteeTS as demaTJd for the charity's services continues to increase. One key risk for the charity is over-commitment and the health and well-being ofouT dedicdted volunteers is pardmounL Additionally, we have had help from fundrdising volunteers, and increasingly from servlce users. who have supported us in running events to raise money for our servi￿. Declaratlon The Trustees declare that they have approved the Trustees Annual Reportabove. Slgned on behalfof the charitys Trustees.. Signature Full name Gary Chapman P051tion Trustee and Treasurer Date 30 October 2021 Page 6of6

f REAVEMEIIT SERVICE Financial report Living On Bereavement Service For the period ended 31 December 2020 Prepared on 25 May 2021 Registered charity number 1166617

Independent examiner’s report to the trustees of Living On Bereavement Service (the “charitable incorporated organisa>on” or “CIO”)

I hereby report on my examina0on of the accounts of the CIO for the year ended 31 December 2020.

Responsibili>es and basis of report

As the charity trustees of the CIO you are responsible for the prepara0on of the accounts in accordance with the requirements of the Chari0es Act 2011 (‘the Act’).

I report in respect of my examina0on of the CIO’s accounts carried out under sec0on 145 of the 2011 Act and in carrying out my examina0on I have followed all the applicable Direc0ons given by the Charity Commission under sec0on 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examina0on and confirm that no material maKers have come to my aKen0on in connec0on with the examina0on giving me cause to believe that in any material respect:

1. accoun0ng records were not kept in respect of the CIO as required by sec0on 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Chari0es (Accounts and Reports) Regula0ons 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a maKer considered as part of an independent examina0on.

I have no concerns and have come across no other maKers in connec0on with the examina0on to which aKen0on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

The work performed and this report do not cons0tute an audit and as the CIO falls under the threshold set out in law no audit is required to be performed.

Signed: Name:

Relevant professional qualifica0on or membership of professional bodies (if any):

Address:

Date:

Table of Contents Basis of Preparation.... Accounting Policies and Notes . Income Statement............................................................................................................................................ Balance Sheel Comparison............................................................................................................................. Income Statement by Month............................................................................................................................ 319

Living On Bereavetnenl Service Basis of Preparation The accounts present a true and lair view, the accounting policies have been consistently applied and there are no material estimates or changes lo estimates contained. The accounts have been prepared on the basis that the charity is a going concern as there are no significant doubts as lo il's ability to continue into the foreseeable future. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value, unless olherwise slated in the relevant notelsl- There have been no changes to accounting policies applied in these accounts as compared lo the prior year. These financial statements have been prepared in accordance with the accounting policies set out in the Notes to the Accounts and comply with the charity's governing document. the Charities Act 2011 and applicable accounting and reporting Statement of Recommended Practice as applicable to charities. No events have occurred aft8r thg balance sheet dale but before the accounts ar8 authorised which r8lat8 10 conditions that arose after the end of the reporting period, other than ihose already disclosed in these accounts. Registered charity number 1166617 419

I. i Oli Bereavetnenl Service Accounting Policies and Notes R8cognition of incom6 Income is included in the Income Statement when.. the charity becomes entitled lo the resources il is more likely than not that the trustees will receive the resources, and the monetary value can be measured with suff icient reliability. Offsettlng There has been no offsetting of assels and liabilities, or income and expenses. Grarts and donations Grants and donations are included in the period in order to match with related costs where possible, and are recognised in incom8 if the general income recognition criteria are mel. Certain grants and donations are subject to restrictions as lo their use and these are re¢ognised as 'Reslricted Income Funds,. At the balance sheet dale. ol total cash available of £36,626.94, an amoLJnt of £5,320.00 was Reslricled Income Funds. Tax r8claim8 on donations and gifts Gift Aid receivable is included in income when- the charity is successfully registered for Gift Aid with HMRC there is a valid declaration from the donor Any Gift Aid amount recovered is considered to b8 part of that gift and is Irealed as an addition to the same fund as the initial donation. Donated gocrfjs Donated goods are measured al lair value (the amount lor which the asset could be exchanged) unless impractical lo do so. Goods donated lor on-going use by the charity are recognised as tangible fixed assets unless their on-going or resale value is considered immaterial. Gifts in kind for use by the charity are included in the accounts as income from donations when receivable unless their resale value is considered immaterial. Donat8d seNic8s arKI fadlM85 Donat8d sgrvic8s and facilities ar8 includ8d in the accounts whgn rgceived al the value ol the gift to Ihg charity providgd th9 value ol thg gift can bg mgasured reliably. Volunteer help The value ol any voluntary help re￿iVed is not included in the accounts. Inwm8 from intsrest This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Liabilty reccrfjnltlon Liabilities ar8 recognised wh8re it is mor9 likgly than not that Ihgre is alggal or constructive obligation committing the charity lo pay out resources and the amount can be measured with reasonable certainty. Registered charity number 1166617 519

Living On Bereavetnent Service Defe￿￿j incomg Income is deferred in a period where il would olhemise materially distort the ac¢oLJnls if associated costs are recognised in the accounts in a different period. Cr8ditor8 Creditors are measured at settlement amounts less any trade discounts. Provisions for Ilabilits8S A liability is measured on recognition al its historical cost and then subsequently measured al the best estimate of the amounl required lo settle the obligation al the reporting date. Tangible fixed assets for use by charfty These are capilalised al cost if they can be used for more than one year, and cost al least £1,000. Stoc*s and WO￿ in progr8ss Stocks held lor sale as part of non-charilable trade are measured al the lower or cost or net realisable value. Debtors Debtors lincluding trade debtors and loans receivable) are measured on initial re¢ognilion at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured al the cash or other consideration expected to be received. Post balanc8 sh88t In April 2021 the charity received notification that il had bgen awarded a grant of 8v8nts £100,000, to be spread over 3 years, to fund the post ol a part-lime family support worker to further the charity's work with bereaved children and families in our area. The charity is in di￿Us810nS with the grant provider around administration, funding profile and reporting in relation lo the grant and no amounts related lo this grant have been recognized in these accounts. Registered charity number 1166617 619

Living On Bereavetnent Service Income Statement INCOME 2000 Direct contributions 2020 FLJndraising contributions Total Income COST OF SALES 3000 Th8rapisl costs 3010 Therapist costs Isupervisionl 3020 Materials and resources 3030 Stall and volunteer training 3040 Stall and volunteer payments 3050 Stall and volunteer other costs 3070 Food and drink event costs 3080 Ancillary event costs Total Cost of Sales TOTAL 22,765.05 2,110.93 24,875.98 780.00 145.00 374.15 285.75 16,778.59 308.56 134.96 128.41 18,935.42 5,940.56 EXPENDITURES 3110 Memberships 3120 Donations made 3150 Compliance or licence costs 3210 IT, website and computing 3220 Stationery and ollice costs 3230 Telephone and communications 3250 Rent, repairs and facilities 3260 Health. safely and insurance 3270 Utilrties Total Expendlture8 NET OPERATING INCOME 50.00 39.50 176.40 1,215.81 28.00 1,043.70 910.50 1,073.30 689.61 5,226.82 713.74 £713.74 NET INCOMEIIEXPENDITUREI Registered charity number 1166617 719

Living On Bereavetnent Service Balance Sheet Comparison As of Doc 31, 2020 As of Dec 31, 2019 IPY) FIXED ASSET Total Flxed Asset CASH AT BANK AND IN HAND 1040 Cash in bank 1050 Petty cash Totsl Cash at bank and in hand NET CURRENT ASSETS 36,368.90 258.04 34,355.45 222.60 36,626.94 36,626.94 36,626.94 36,626.94 1,955.15 £34,671.79 84.578.05 34,578.05 34.578.05 34.578.05 620.00 £33.958.05 NET CURRENT ASSETS ILIABILITIESI TOTAL ASSETS LESS CURRENT LIABILITIES Accruals and deferred income TOTAL NET ASSETS ILIA81LITIESI CHARITY FUNDS 1200 Opening Balance Equity 1220 Retained Earnings SurplusllDeficitl Total Charity funds 10,359.82 23,598.23 713.74 10,359.82 3,904.25 19,693.98 £33,958.05 £34,671.79 Registered charity number 1166617 819

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