2021-12-31-accounts - Living On Bereavement Service

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Trustees’ Annual Report LIVING ON BEREAVEMENT SERVICE

1st January 2021 to 31st December 2021 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:

particulars of the charity;
the purposes of the charity (including confirmation that the activities undertaken further the charity’s purposes for the public benefit);
the activities undertaken, finances and impact / results; and
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 2021 to 31st December 2021 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 2021
2	Gary Chapman	Trustee / Treasurer	1st Jan – 31st Dec 2021
3	Samantha King	Trustee / Secretary	1st Jan – 31st Dec 2021
4	Heather Williams	Trustee	1st Jan – 31st Dec 2021
5	Robert Doherty	Trustee	1st Jan – 31st Dec 2021
6	Susan Wates	Trustee	1st Jan – 31st Dec 2021

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 2021 to 31st December 2021 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 'buddy' (that may be an employee of the charity or a trained volunteer) and 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 similar-aged 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 often 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 buddy is asked to commit to a minimum of three hours per week. All our buddies have some form of professional qualification in Health or Education and/or are closely supported by someone that does. We also look to recruit 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 3 part-time members of staff at times during the year. It is the charity’s intention to continue with these employment contracts on a long-term basis, always subject to financial capacity.

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Trustees’ Annual Report 1st January 2021 to 31st December 2021 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 be, 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 employee or volunteer.

ii. Cash balance at end of period

This represents the sixth operational and accounting period for the charity and at the end of the period the charity’s cash balance was £31,184.39. 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 heavily 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 although the charity was awarded a grant from the National Lottery Community Fund in the year in an amount of £100,000 to be received over a three-year period, primarily to fund the charity’s employment costs and some Grief Groups.

The majority of the funding received and raised by the charity is unrestricted.

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Trustees’ Annual Report 1st January 2021 to 31st December 2021 Living On Bereavement Service UK charity registration number: 1166617

iv. Reserves

The Trustees’ target is a reserve of six months’ operating expenditure to ensure that the charity can continue to operate, notwithstanding any unforeseen costs, and which policy remains under review. Although this target reserve amount was met as at the end of the year, due to the uncertain nature of the charity’s future income and the continued challenges in raising funds, there is no guarantee that this reserve can or will be maintained.

v. Going concern

This is the sixth 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 been reducing over the course of 2022 and the charity has been able to recommence several of its fundraising activities. The charity is continuing to adhere to Covid-19 policies in line with government guidelines and the charity continues to make increasing use of available technology.

In 2021 the charity was successful in an application to the National Lottery Community Fund for a grant of £100,000 to be provided each six-months 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. At the beginning of 2022 the charity was successful in its application to increase this grant to £106,300 to also cover certain costs of supervision.

vii. Audit

The charity is not required to undertake a statutory audit but is required to undertake an Independent Examination of its accounts. The Independent 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

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Trustees’ Annual Report 1st January 2021 to 31st December 2021 Living On Bereavement Service UK charity registration number: 1166617

continued to provide support within families’ homes (when and where possible) and we see children in school.

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 families (which if we presume there are 2 or more children in each family this equates to over 800 children and young people) since the charity commenced in 2016.

We continue to work in and with a very large number of local primary and secondary schools both when a bereavement has occurred but also to train 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 2021 was another difficult year for many and whilst we continue to work with our families, we continue to look for additional volunteers as demand for the charity’s services continues to increase. One key risk for the charity is over-commitment and the health and well-being of our dedicated volunteers is paramount.

Additionally, we have had help fr ~~om fundraising volunteers, a~~ nd increasingly from service users, who have supported us in running events to raise money for our service.

4. Declaration

The Trustees declare that they have approved the Trustees Annual Report above. Signed on behalf of the charity’s T ~~rustees:~~

Signature
Full name	Gary Chapman
Position	Trustee and Treasurer
Date	3 October 2022

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f REAVEMEIIT SERVICE Financial report Living On Bereavement Service For the period ended 31 December 2021 Prepared on 24 May 2022 Registered charity number 1166617

                

                  

    

                           

                                           

  

                              

                   
         
                                                   

                                     

                             

 

          



Table of Contents Basis of Preparalion......................................................................................................................................... Accounting Policies and Notes Incomè Statement............................................................................................................................................ Balance Sheel.................................................................................................................................................. Income Statement by Month............................................................................................................................

Living On Bereavernenl Service Basis of Preparation The accounts present a true and fair view, the accounting policies have been consislenily applied and there are no material gslimat8s or changes to 8Stimat8s 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 lulur8. The accounts have been prepared under the historical cost convention with fcems recognised al cost or transaction value, unless otherwise staled in the relevant not8lsl. There have been no changes to accounting policies applied in these accounts as compared to 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 accoLJnting and reporting Statement of Recommended Practice as applicable lo charities. No events have o¢¢urred after the balance sheet dale but before the a¢¢ounls are aulhorised which relate to conditions that arose after the end of the reporting period, other than those already disclosed in these accounts. Regislergd charity number 1166617 419

'.1 On Bereavernenl Service Accounting Policies and Notes Recognition of income Income is included in the Income Statement when.. the charity becomes entitled to the resources it is more likely than not that the charity will receive the resources, and the monetary value can be measured with sufficient reliability. orisethng There has been no offsetting of assets and liabilities, or income and expenses. Grants and donations Grants and donations are included in the period in order to match with related costs where possible. and are recognised in income when the general income recognition criteria are mel. Certain grants and donations are subject to one or more restrictions as lo their use and these are recognised as 'Reslri¢led Income Funds,. Tax reclaims on donation8 and gtfts 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 it is more likely than not that the charity will receive the funds Any Gift Aid amount recovered is considered to be part ol that gift and is treated as an addttion to the same fund as the initial donation. Donated gOJ8 Donated goods are measured at lair value Ilhe amount for which the asset could be exchanged) unless impractical to do so. Goods donated lor on-going use by the charity are recognised as tangible fixed assets unless their on-going or resale valLJe is considered immaterial. Gifts in kind lor use by th8 charity ar8 included in the accounts as income from donations when receivable unless their resale value is considered immaterial. Donated servlces and fadlltles Donated services and facilities are included in the accounls when received at the value of the gift to the Charity provided the value of the gift can be measured reliably. Volurrteer help The value ol any voluntary help received is not included in the accounts. Incom8 from intsrast This is included in the accounts when r8ceipl is probabl8 and th8 amount receivable can b8 measur8d r81iably. Llablllty reccon6tlon Liabilities are recognised where it is more likely than nol thal there is a legal or conslruclive obligation committing the charity to pay out resour$ and the amount can be measured with reasonable certainty. Regislergd charity number 1166617 519

Defe income Income is deferred in a period where it would otheise materially distort the accounts il associated costs are recognised in the ac¢oLJnls in a different period. Creditor8 Creditors are measured at settlement amounts less any trade discounts. Provisions for liabiliti8s A liability is measured on recognition al its historical cost and then subsequently measured al the best estimate ol the amounl required to settle the obligation al ihe reporting dale. Tanglble fixed assets for use by cha These are capitalised at cost if they can be used lor more than one year. and cost at least £1,000. Stockn and work in progress Stocks held lor sale as part ol non-charilable trade are measured at the lower or cost or net realisable value. D8btors Debtors lincluding trade debtors and loans receivable) are measured on initial recognition 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 balance sheet In April 2021 the charity received notification that il had been awarded a grant ol events £100,000, to be spread over 3 years, to fund the post of a part-lime family support worker and lo part-lunds some Groups run by the charity. The first payment of £16,667 was received by the charity in August 2021 and this amount is recognized within these accounts, and a second payment of £18,467 was received in March 2022. Rggislgred charty number 1166617 619

Living On Bereavernenl Service Income Statement Total Jan - Dec 2021 Jan- Dec 2020 (PY) INCOME 2000 Direct contributions 2020 Fundraising contributions 2080 Grant Restricted Income Total Income 6,104.96 12,780.06 16,667.00 35,552.02 22,765.05 2,110.93 0.00 24,875.98 COST OF SALES 3000 Therapist costs 3010 Therapist costs Isupervisionl 3020 Materials and resources 3030 Staff and volunteer training 3040 Stall and volunt8er payments 3050 Stall and volunteer other costs 3060 Equipment or venue hire 3070 Food and drink event costs 4,850.00 1,350.00 1,043.02 1,240.00 24,750.20 371.97 797.47 144.11 780.00 145.00 374.15 285.75 16,778.59 308.56 0.00 134.96 3080 Ancillary event costs Total Cost of Sales TOTAL 362.91 128.41 34,909.68 642.34 18,935.42 5,940.56 EXPENDITURES 3110 Memberships 3120 Donations mad8 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 Utilities Total Expendltures NET OPERATING INCOME 0.00 50.00 0.00 237.85 746.97 28.20 1.132.32 2.976.00 358.40 39.50 176.40 1,215.81 28.00 1,043.70 910.50 1,073.30 689.61 5,226.82 713.74 £713.74 719.00 6,198.74 -5,556.40 £-5,556.40 NET INCOMEIIEXPENDITUREI Regislgrgd charty number 1166617 719

Living On Bereavernenl Service Balance Sheet 21 Total A8 of Dec 31, 2021 As of Dec 31, 2020 (PY) FIXED ASSET Total FIx8d Asset CASH AT BANK AND IN HAND 1040 Cash in bank 1050 Petty cash Tolal Cash at bank and in hand NET CURRENT ASSETS 31,082.90 101.49 36,368.90 258.04 31,184.39 31,184.39 31,184.39 31,184.39 2,069.00 £29,115.39 36,626.94 36,626.94 36,626.94 36,626.94 1,955.15 £34,671.79 NET CURRENT ASSETS ILIABILITIESI TOTAL ASSETS LESS CURRENT LIABILITIES Accruals and deferred income TOTAL NET ASSETS ILIABILITIESI CHARITY FUNDS 1200 Opening Balance Equity 1220 Retained Earnings SurplusllDeficitl Total Charfty funds 10,359.82 24,311.97 -5,556.40 £29.115.39 10,359.82 23,598.23 713.74 £34.671.79 Regislgrgd charty number 1166617 819

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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 2021.

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:

accoun0ng records were not kept in respect of the CIO as required by sec0on 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the 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: