LIVING ON BEREAVEMENT SERVICE TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 CHARITY NUMBER 1166617 Accountancy Aid 26 Cherry Orchard Road Bromley, Kent, BR2 8NE 020 8462 5832 LIVING ON BEREAVEMENT SERVICE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Contents Pages Legal and administrative infonnation Report of the trustees 24 Report of the independent examiner Statement of Financial Activities Balance sheet Notes to the financial statements 8-10 LIVING ON BEREAVEMENT SERVICE LEGAL AND ADMINISTRATIVE INFORMATION Current Trustees Rachael Burke Susan Wates Rob Doherty Samantha King Louise Carr Heather Williams Charity Offices Operational Address The Parish Room Skibbs Lane Orpington BR6 7RH Registered Office 11 The Brackens Orpington BR6 6JH Independent Examlner Roger Storey FCMA 26 Cherry Orchard Road Bromley, Kent BR2 8NE Accountsnts Accountancy Aid 26 Cherry Orchard Road Bromley Kent BR2 8NE LIVING ON BEREAVEMENT SERVICE TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 The trustees present their annual report and financial statements of the charity for the year ended 31$1 December 2024. The financial statements have been prepared in accordance with Charty Law. STRUCTURE. GOVERNANACE AND MANAGEMENT Living on Bereavement Service is constituted by Trust Deed adopted 19th April 2016 and its objectives are to protect and preserve the health and relieve mental and emotional suffering of bereaved children up to the age of eighteen in Bromleylorpington and surrounding areas, and their families or anyone directly affected by that bereavement, by providing advi￿, support and guidance. 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. There were no corporate trustees, trustees holding title to property or other trustees present or appointed in the year. No funds were held as custodian trustees on behalf of others. LIVING ON BEREAVEMENT SERVICE TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024. ontinued ACHIEVEMENTS AND PERFORMANCE DURING THE YEAR FOR THE PUBLIC BENEFIT The charity operates tsvo main services.. . A buddying service which connects a recently ber8aved family with a specially trained 'bud(V (that may be an employee of th8 charity or a trained volunteer} and who offers bespoke support to the family. The buddies can also work in and with schools and other appropriate settings, supporting teachers, carers and families within their setting", and . Grief Groups which typically (l>ut not always) run weekly for a period of betsveen 4 and 8 weeks and bring together groups of similar-aged children. young people and I or their families who have all been ber8av8d 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 presenl wth grief. These groups are often followed up with ongoing family days and events. All of the servlces provided by the charty to children and families are free of charge. Addttion8lly, the charrty provides support, resources arKI advice to professionals and family members working, assisting, caring for, or INing with tereaved children. We also support local schools to develop bereavement policies and provide tallored bereavement training packages. as well as direct support rf that school or a class suffers a bereavement (such as a teacher, a pupil or the parent of a pupil 8tc.). 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 fom) of professional qualffication in Health or Education 8ndlor are closety supported by someone that does. We 81$0 look to recruit volunteews who support th8 charity with admlnlstration and marketing tasks, and they provide equally valuabl8 support. The charity tskes safety and security seriously and holds pdicie$ related to all such matters, including safeguarding, lone•working and DBS checks for all rèl8vant Trustees, staff and volunteers. LIVING ON BEREAVEMENT SERVICE TRUSTEES, REPORT FOR THE YEAR ENDED 318T DECEMBER 2024 . contlnued FINANCIAL REVIEW AND RESERVES POLICY The chartty's work is entirefy reliant on grants and donations for the yeaf ended 310t December 2024 the unrestricted reserves were £50,908.00 (2023 £59,568.00). The trust88s consider the financial position of the charity to be in line wrth expectations. The Trustees are not paid for their tirne or for the a¢tivlties they undertake as Trustees. The Trustees are also not reimbutsed any expenses related to those aciivities. If a Trustee provides services as a SeNi¢e Provider (supplier) and not as a Twstee (for example, as a therapist during GrEf Group sessions), then a p8ym8nt may be made to that Trustee in an amunt that is in line with what other third-paty providers are, or woukl also be. paid. Such amounts are regularty reviewed by the Trustees and any Trustee that may be in ceipt of any such payment or any Trustee wth any actual or perceived conflict of interest does not participate in any decision or discussion related to that payment. its amount, or Its tirning. It is also the policy of the charity to provide suitable operational training and ongolng development to those who provide our services. and this may include training or development being provided to a Trusteè. an employee. or a volunteer. As a resuft, an inctdental benefft may arise to a Tru8ts8 by way of this provision, however any Trustee that may b8 in receipt of any such training or development doas not participate in any decision related to that provision, nor are Ihey treated any differentty from any other slmilar employee OT volunteer. PRINCIPAL FUNDING RESOURCES The sources of fvnding are grants and dOr￿lI0n8. RISK REVIEW Thè trustees conduct periodic reviews of the major risks to which the charty Is exposed and systems and procedures to manage those risks identffied are implemented so as to minimise any potential impact on the charity should any of Ihose risks materialise. LIVING ON BEREAVEMENT SERVICE TRUSTEES. REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 STATEMENT OF TRUSTEES. RESPONSIBILrriES The twstees are responsible for preparing the Report of the Trustees and the financial statements in accordance with Charity Law which requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to: a) select suitable accounting policies and apply them conslstentty; b) make judgements and estimates that are reasonable and prudent. c} stale whether Charity Law has been followed, subject to any departures disclosed and explained in the financial statoments., d) prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the charty will continue in operation. The twstees are responsible for keeping accounling records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial ststements comply with Charity Law. They are also responsible for safeguarding Ihe assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behaff of the board Date - 27 Oct 2025 LIVING ON BEREAVEMENT SERVICE REPORT OF THE INDEPENDEMf EXAMINER TO THE TRUSTEES Report to the tru8tee81 membern of Livir¥J on Bereavement SeNce On accounts for thg ygar ended 31￿ December 2024 Charfty no 1166617 S•t out on pag•s 7-11 Respectfve respo￿lbIlItIV4 01 Irustees and examiner The charity'$ trustees are responsible for the preparation of thè 8c£ounts. The charty's Irusle8s consider that an audit is not required for this year under sec11c￿ 144 of the Charilies Ad 2011 (the Charities Act) and that an independent examinatlon is needed. It Fs my r9sponsibility lo.. examine the rnrrts under section 145 of th8 Charibes Act. lo follw procedures kid dchvn in the general Direction8 given by the Charity Commission {under se¢ti 145(51{bl of Ihg Charities Act. and to state whther particukr rr*rs have come to my attention. Ba815 Ot Indopondent examlnerf8 8tatsmènt My examination was carried Cmjt in acccKdarKe wtth general Dlrtttion$ gwn by the Charity Commlsslon. An examination includes a revi￿ of thg accounting records kept by the charity aThJ a ￿mpariS9n of the accounts presented with those records. It also includes cons￿er#bon of any unusual or di5closure5 in the 8ccounts, and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evldertt that would be required in an audr( and consequenlty no opinw)n is given as lo whelhgr the account8 present a'lrue and fair. ￿eW and the ieport is limited to those matters set out in the statement below. Indepondfjnt examlnorfs ststement In connection with my axamination, no matter has ccffle to my attenlTrtin 1. which gives me reasonable cause to believe that in, any material re¥pert the requirement$'. to keep ￿ntIng records in accordance with 130 ofth8 Charilles Act,. and lo prepare ￿LtsUnts which accord with the ac¢ounting records and comply wrth the accounting requlremenls of the Charities Act have ncl been m&l.' or 2. to which, in my opinion, attention sh￿Id be drawn in Lydef lo enable a pr¢per understanding of the accounts10 be reached. Signod: Narn•'. Professlonal qualllkatl¢)n Felkw Chartered Manag￿entACc0untsnt Addre$8: 26 Chery Orchard Road, Bromley, Kent BR2 8NE LIVING ON BEREAVEMENT SERVICE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 023 Total Funds Unrestrthd Restrrcted Funds Funds Totsl Funds Notes INCOMING RESOURCES Direct Contributions Fundraising Contribuiions Grant Restricted Income 56,787 13,640 56,787 13,640 7,000 14,094 11,743 60,190 7.000 Total Incoming Resources 70,427 TT,427 86.026 RESOURCES EXPENDED Charitable ex nditure 86.088 86,088 78,095 Total Resources Expended 86,088 86,088 78.095 NEf MOVEMEKf IN FUNDS FOR THE YEAR {8,681) 18.661) 7,931 RESERVES BROUGHT FORWARD 59,568 59,568 51,637 RESERVES CARRIED FORWARD 50,908 59,568 The notes fomi part ofthese financ￿1 statements Statement of total recognlsed galns and l¢Mes The charty does not have any gains and losses Other than the Income and Expenditure for the period to report. LIVING ON BEREAVEMENT SERVICE BALANCE SHEEf AS AT 31ST DECEMBER 2024 2024 2023 Notes Current assets Cash at bank and in hand 62,634 68,453 62,634 68,453 Creditor5: amounts falling due within one year 11,726 8.884 Net current assgts 50.908 59,568 NET ASSErs 50,908 59,568 RESERVES Accumulated funds brought forward Surplus (deficrt) for the year 59,568 51,637 7,931 59.568 The notes fom) part of these ffinanual statements Approved by the Irustees on and signed on ts behalf by: tgF -￿￿,14*f￿a￿mtrA Setlqce Trustee 27 Oct 2025 LIVING ON BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Accounting Pollcles 1.1 Basis of Pre aration of Financial Statements The financial statements of the charity have been prepared in accordance with Charity Law and prepared under the historical cost convention. 1.2 Reco nition of Incomin Resources These are included in the Statement of Flnancial AclNitios {SoFA) when the charity becomes entitled to the Tesources: the trustees are virtually certain they will receive the resources, and when the monetary value can be measured with sufficient reliability. Investment income.. this is included in the accounts when receivabl8. 1.3 Resources Ex ended Resou￿$ expended are recognised in the period in which they are incurred. Resources expende(l include attributable VAT which cannot be recovered. 1.5 Unrestricted funds can be used in accordan￿ with the charitable objects at the discretion of the TrUst￿s,. restricted funds ate subject to restrictions imposed by the donor. 10 LIVING ON BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 contlnued 2 Analysis or resources expended Direct Chaiitable Costs Ancilla Event Costs ui ment & Venue Hire Food & Drink Event Costs Materials and Resour￿$ Staff & Volunteer Trainin Staff & Volunteer Other Costs Thera 1st Costs Thera 1st Costs Su ervision Accountanc & Pa roll fees Bank Fees Consultin Hall Hire Health and Safe and Insuran IT Sofiware and Consumables alEx nses Pensions Costs Printin & Statione Rent Re alrs & Maintenance Salaries ervision Tax Costs Tele hone & Internet Travel - National 2024 244 79 1.641 1.657 170 2023 284 324 770 5,089 538 5.262 1,612 5,536 1,755 62 5,913 1,925 332 61 1,856 60 397 1,073 190 1,510 303 3,155 715 129 1,218 13 5,309 253 59,278 2,080 47.475 200 2,292 268 2.053 1.102 LIVING ON BEREAVEMENT SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024- contlnued 2023 4 Crodltors: amounts falling due within one year Other creditors and accruals Accounts payable Pensions Payabte 2,236 3,126 6.364 2.235 3,125 3,524