TOUCHSTONES CHILD BEREAVEMENT SUPPORT ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 Charity Commission O I MAY 2025 Received CHARITY REGISTRATION NUMBER 1168091 COMPANY LIMITED BY GUARANTEE REGISTRATION NUMBER 07858769
TOUCHSTONES CHILD BEREAVEMEMf SUPPORT (a company Ilmited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 COMPANY INFORMATION: Registered Charity Number: 1168091 Company Registration no: 07858769 (England and Wales) Trustees: Sharon Forrest Lee Frances Wedgbury Wendy Townsend Star-Louise Robbins Dr. Adele David Victoria Quarton (resigned as Trustee on 315t March 2024) Robert Quarton (resigned as Trustee on 315t March 2024) Despite her resignation as a trustee on 31 March 2024- Victoria Quarton continues in her role as Director of Bereavement Services and Robert Quarton continues to support the organisation In his voluntary capacity. Reglstered Office: 5 Church Lane Cookhill Alcester ,Warwickshire B49 5JS Bankers: HSBC UK Church Green West Redditch Worcestershire B97 4EA Independent Examiner: RD Accounting 12C Two Locks, Hurst Business Park, Brierley Hill. DY5 IUU Webslte http://touchstones-support.org.uk
TOUCHSTONES CHILD BEREAVEMENTSUPF>ORT (a company Ilmited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) The trustees, who are also directors of the charitable company for the purposes of the Companies Act, submit their annual report and the financial statements for the year ended 30 November 2024. The trustees have adopted the provisions of the Staternent of Recommended Practice {SORP}: Accounting and Reporting by Charities (FRS 102) in preparing the annual report and financial statements of the charity. OBJEcfivES AND AcfiviTIES (in delivering community benefft) The charitvs objects are set out in the Companvs Memorandum and Articles of Association and are: To relieve the mental, and physical sickness of children ond young people resident in North East Worcestershire suffering from bereavement or loss by the provision of counselling ond supportfor such persons. Arising from this, Touchstones Child Bereavement Support's mission is to help the children cope with the pain of their bereavement, to reduce their isolation and to enable them to develop strategies to move forward with hope, such that their emotional, social and educational development is not impeded and that they are not disadvantaged by their loss. Our work directly improves young people's mental health, wellbeing and safety and is both supportive and preventative. Touchstones works with children and young people aged 5-21 years old, who have suffered the loss of a mum or dad, brother or sister, grandparent, friend or any other significant person in their lives Touchstones delivers a completely free programme of bespoke one to one support for any child or young person living in or attending school in any part of North East Worcestershire. Our referrals predominately come via Children Services, GPS, CAMHS and particularly from schools observing children with deteriorating behaviour, performance and attendance. Many of the children we see are at risk of exclusion, of failing in their education or failing in their social interactions/ friendships - with many also suffering severe psychological bullying and isolation. Each child receives as many one-to-one sessions as they need to get to as good a place as possible, and on average this is around eight. In these sessions, feelings of guilt, anger and confusion/ misunderstanding• are explored, as well as strategies to deal with sadness and anxiety about the future. Children have assessment scores at the start and end of support which show great improvement, and which is also reported by families and schools as well. Touchstones also runs group Memory and Feeling Days, where children and young people meet and get to share challenges, fun and feelings with other children who have had a similar life-changing loss, and begin to realise that they are not alone. strange, or different. This sharing is transformational, and years later. children and young people who have attended one of these days, often talk about it being a turning point in their lives. Additional to the direct work with, and support of the referred children and young people Touchstones also offers advice and training to families, carers and professionals, including; advice to families and schools on how to support young people through bereavement, including pre-school children who are best supported by their own family
TOUCHSTONES CHILD BEREAVEMENTSUPPORT (a company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) training packages, tailored to the needs of individual schools advice and support to schools in the event of a sudden death in the school community The support is provided at no cost to any user- thereby enabling full accessibility to anyone in the community. Given that most of our referrals come from schools, the service is available to all their children. Those who are often hard to reach by other organisations and services are regularly amongst those who receive service. Such families are often wary of engaging With statutory bodies like Children's Services and schools, but welcome sUPPOrt from an independent agency. Consequently, many referrals come from areas and families with greaterthan average levels of social deprivation. Service is initiated when a referral is received from schools, GPS, Children's Servlces, school nurse, CAMHS and families themselves. On occasions children refer themselves because they know they need help, but their family is not coping. The key elements of the support journey are: Referral management Initial assessment- with guardian/ carer and child contacts One to One counselling support- usually within School Group Memory, Feelings and Activity Days There is an initial assessment visit at home with the guardian/carers to evaluate the child's needs and offer immediate advice and support. An appropriate support pathway is then decided on which will probably be one to one support, but a referral to other services may be made where they appear appropriate. This is followed by a brief 'tea stop, to allow the child/young person to meet with the support provider. Contact will then be made with the school to gather information about the child's coping ability at school and to arrange a date for the commencement of support which is generally provided in the school setting. School has been found to be the most successful place for one-to-one sessions as young people can be sure that they are not being heard by a carer listening at the door and their session is contained within the boundaries of the school timetable which is helpful. At the end of the session, 10 minutes of recovery time can be given if necessary. and then the distractions of a normal school day carry the child forward. However. for some young people, home is the mostsuitable place, and in these instances, sessions are given at home. Support within the one-to-one sessions is tailored to the age and the needs of the child, with greater or lesser amounts of talking, worksheets, craft, stories etc. Additional to the one-to-one support, Touchstones also run Group Memory and Feelings Days with around 20 children / young people at a time. The benefits of bringing young people together are great as it helps them realise that they are 'normal' and not alone. Experienced, trained volunteers from within the local community staff these days which are a transforming experience for the young people involved.
TOUCHSTONES CHILD BEREAVEMENfsuppoRT (a company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) The organisational outcomes for Touchstones are all based on the professionally recognised Childhood Bereavement Network {CBN) Outcome Framework- these being: The improved emotionol and mental well-being of the bereaved young people, with the attendant improvement in theirphysical health. Improved school attendance/concentration/participotion Raised levels of self-esteem (which is usually damaged through bereavement), including identifying and helping to stop any bereavement bullying that ha5 occurred. Reducedfeelings of isolotion Improved levels of self<are. Bereaved young people oftenfail to carefor themselves properly and may exhibit problems with eating/sleeping/drinking/self-harming. They may even have thoughts about wanting to die to be with their loved one. Also reduced drinking of alcohol and likelihood of other addirtions Improvedfamily relationships withfamilies able to share theirpain and grieve together, ruther than as individuals which leaves children isolated and alone. A decrease in fear and a greater hope in theirfuturefor young people, so that they can move forward in confidence bj d) f) The main Bereavement Clinical lead has 18 years of experience in this field. She has completed a research project for the University of Nottingham on how best to support children after parental suicide - as part of her now completed MA in Counselling Children & Young People. OPERATIONALACHIEVEMENTSAND PERFORMANCE During the period between 1st December 2023 and 30th November 2024 Touchstones received 104 new referrals for work with children and young people - all of whom either reside or attend schools or colleges in North-East Worcestershire. Several of these referrals involved more than one child impacted by a bereavement, meaning that in total we had contact with 132 children or young people During this review period we worked in over 75% of all the First, Middle and Secondary schools in our catchment area. Of the referrals received; 48% where resulting from the bereavement of a grandparent, 34% where resulting from the death of a parent where resulting from the death of a sibling where from the death of a close friend or peer, and where resulting from bereavement of another relative (Aunt, Uncle etc) The rnain causes of bereavement resulting in the received referrals, included; 18% from suicide, 25% from cardio vascular illnesses. and alcohol / substance abuse) 49% from age related illnesses and the remaining 8% resulting from bereavement due to car accidents, murder and Covid.
TOUCHSTONES CHILD BERFAVEMEKf SUPPORT (a company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) The children referred to Touchstones receive different levels of support depending on their specific needs. Being non-statutOry• means we can be child-led, and tailor our support package to each individual. For some, it may be sufficient to provide telephone support and guidance to the parent/carer. However, the majority have gone on to receive more support, starting with an assessment visit in the home, when more support to the carer is also given. Usually this leads to a bespoke package of one-to-one support for the child, which normally means fortnightly one-to-one sessions in school. The engagement will be for a varying length of time as the need is always child led and the service is tailored tothe needs of each individual child. Even within a family, different children will often require support for varying lengths of time. We held our usual Touchstones Feeling and Memory Days in April and October when we brought bereaved young people together for days of sharing fun, exploring feelings and honouring memorles. We were also able to hold our much-loved Lantern Walk in December, where families sUPPOrted by us, together with many others from across the local communities, were so grateful to be able to gather again before Christmas. Outcomes and Feedback That the children benefit hugely from support is undeniable, but this is difficult to fully quantify. We see children change from initiallyfinding some relief for their pain to becoming able to integrate their loss into their lives and feel hopeful about the future. However, many of our children have multiple other problems in their lives as they come from families with varying levels of deprivation and recognising that we cannot change everything is hard to accept but essential. However, they are all in a much better place when we conclude our work with them. To quantify support, and to help us understand where they are so that we can better help them, all children complete a basic self-assessment in the first and last sessions. They score a whole number of factors / emotions and problems out of ten - with 10 being the worst score - so the higher the total the more troubled they are. Additionally, we also collect direct feedback and comments from children, famllies and professionals that also validates our service, and is continually used to assess and seek improvements.
TOUCHSTONES CHILD BEREAVEMEwf SUPPORT (a company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) FINANCIAL REVIEW Touchstones had an operating deficit of £15,418 for the year ending November 30th 2024, compared to a surplus of £11,573 in 2023. Total income for the year was £32,349 (2023 £55,287). Touchstones, service offering is provided completely free of charge, and consequently all income is raised through voluntary donations, including a mixture of grants, fundraising events, sponsorship from individuals, community organisation and local companies. The principal sources of income during the year were. Grants Donations from supporters and fundraisers £11.500 £20,849 (2023 £27,000) (2023 £28,287} One-off donations were received from many individuals and supporters. Additionally, £3,127 of income was received through regular monthly donations. The Grant income consisted of a single grant from Redditch Borough Council Touchstones is profoundly grateful to all the numerous businesses, organisations and many individuals that generously provide these vital funds. Total expenditure for the year was £47,768 (2023 £43,714) The principal items of expenditure were. Staff costs Contracted service provision costs Memory Days and general craft / supporting materials Operating Costs- including insurance, subscriptions, and accounting fees Administration and fundraising- including telephone, computin& and printing costs £19,960 £18.871 (2023 £20,000) (2023 £17,323} £3,836 (2023 £3,486) £1,740 (2023 £1,886) £1,224 (2023 £590) Touchstones had net assets at year-end of £56.938, which is a decrease of £15,418 from £72, 537 at 30th November 2023. th As of 30 November 2024, there were no monies in restricted funds. The trustees have set Touchstones, reserve policy based on the Charity Commission's guidance (CC191 and accounting standards (SOP 2005). The trustees, reserve policy is to aim to ensure long term sustainability of the service offering, and therefore aims to achieve unrestricted operational reserves that represents at least twelve months, worth of expenditure. Based upon the current and forecast expenditure, it is therefore the view of the trustees, that this requirement is met, and that it is appropriate to draw up these accounts on the going concern basis.
TOUCHSTONES CHILD BEREAVEMEKf SUPPORT (a company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is a charitable company limited by guarantee, originally incorporated as Community Interest Company on 23 November 2011- and named Touchstones Support CIC. The charity was re-established under a Memorandum of Association which confirmed the objects and powers of a charitable company on 10 June 2016 and is now governed under its Articles of Association. Its name was changed at that point to Touchstones Child Bereavement Support. The company was registered as a charity on 7 July 2016. The trustees of the charity are also directors for the purpose of company law, and are appointed by invitation of the existing trustees, subject to a satisfactory interview, suitsbility, and Enhanced DBS checks. As part of trustee induction, new trustees attend training in order to understand the Beneral roles and responsibilities of a trustee, the articles of association and governance model for Touchstones, and the specific operatlonal values, principles, practices and culture of the charity. Governance of the charity is vested in the Board of Trustees. The Board of Trustees meets at least two times per year as per the Charitys Articles of Association. The charity trustees are responsible for the general control and management of the charity. The trustees ensure the charity is well run, spends its income wisely and appropriately, and meets all company and charity requirements. Day-to-day management and operations are delegated to the (employed) Clinical Lead Director, the sub-contracted staff member, and the (volunteer) Business Lead - all under the supervision of the trustees. Robert Quarton and Victoria Quarton have held office as Company Directors since the Company was incorporated as a CIC on 23 November 2011, and Wendy Townsend since 20 April 2015. Robert Quarton and Victoria Quarton resigned their positions as Trustees and Company Directors on st 31 March 2024. Victoria Quarton continuous in her role as Director of Bereavement Services, and Robert Quarton continues to support the organisation in a voluntary capacity Wendy Townsend, Fran Wedgbury and Sharon Forrest have held the position of Charity Trustees from 7 July 2016. These appointments were made on the conversion of Touchstones Support CIC to this current Charitable Company. Star-Louise Robbins was appointed as a Trustee on 13th July 2021. Wendy Townsend and Star-Louise Robbins are also bereavement support volunteers for the charity. Adele David was appointed a trustee in November 2023. Adele has been a longstanding volunteer for Touchstones, providing bereavement support on our Touchstones Memory and Feelings Days. Adele has a Doctorate in Clinical Psychology and is experienced in many therapeutic models, including CFT (Compassion Focused Therapy), CBT (Cognitive Behavioural Therapy), EMDR (Eye Movement Desensitisation and Reprocessing) and Acr {Acceptance and Commitment Therapy) -we are so grateful to have Adele join the Board of Trustees. All trustees and company directors (other than Victoria Quarton while she was a trustee) give their time voluntarily and received no paid benefits from the charity. Any expenses reclaimed from the charity are set out In the notes to the accounts.
TOUCHSTONES CHILD BEREAVEmEfsupp0RT (a company lImd by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) Volunteers Touchstones has a group of around 17 experienced and dedicated volunteers that are an intrinsic part of the offering that Touchstones can delivery- particularly on the Memory and Feelings Days. We are constantly amazed by the skill in which these volunteers workwith, and massively assist many of our children and young people on their bereavement journey. We are immensely proud of our volunteers, and so grateful for their commitment, enthusiasm, and skill. Our volunteers are adults from all backgrounds and ages. Most have their own bereavement experiences, The volunteer5 have been recruited through contact with our service as professionals or families, and from our sister organisations and Samaritans. We are delighted that several of the current volunteer cohort are adults who have previously been children and young people who have been through the Touchstones service offering- now bringing with them the unique perspective of 'being on the other side of the service offerin¢. All volunteers have enhanced DBS checks. Most volunteers are highly experienced, but we also have some new and generally younger volunteers too. and within the team we also have an experienced worker with challenging children, a PhD qualified psychologist. and several teachers. All new volunteers undertake training to familiarise them with an understanding of child bereavement and grief, and on the operating principles and practices of the charity, and specifically on the Touchstones Memory and Feelings Day, and on the key role of the volunteer within these days. Volunteers are key to running Touchstones Memory and Feelings Days, as we need high adult/child ratios to ensure a great experience and safety for these vulnerable children. Volunteers, key characteristic is their ability to get alongside children, but they also need careful training plus a level of personal emotional resilience. Our volunteers are passionate about what they do, knowing how transformational these days are for children. They count it as a great privilege to do this work and they are brilliant at it. It takes unusual strength and sensitivity to support a small crying child, without trying to stop them shedding those vital tears. The volunteers also help run the annual Lantern Walk of Remembrance and other occasional fund- raising or educational activities as they choose. Touchstones provides volunteers with refresher and development training, to ensure they are always properly equipped to deliver their important role. Supervision Supervision is required for all employed and freelance staff. The permanent bereavement lead has regular Supervision with a BACP Supervisor. Sub-contrarting staff have supervision meetings With the Bereavement Director Following each Touchstones Memory and Feelings Days. the volunteers have debriefing and meetings with the bereavement lead.
TOUCHSTONES CHILD BEREAVEMENT suppoKr (a company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) Networking/ professional bodies Touchstones Child Bereavement Support is a member organisation of BACP (The British Association of Counsellors and Psychotherapy). Touchstones is also a member of the Childhood Bereavement Network UK (CBN) which links us into a national network of professionals working with bereaved children and young people, and provides access to information updates, key resources, support and other networking opportunities. Touchstones has also developed many effective networks and relationships with similar bereavement organisations in neighbouring areas. Locally, we work alongside/with numerous professionals - including CAMHS, Children's Services, Early Help, Family Support Workers, schools, and GPS to ensure joined up support for children. These links enable us to reach as wide a range of bereaved children as we can. Additionally, we support these other professionals with bereavement. grief and trauma training, and we refer back to them when children require additional support with non-bereavement issues. We are often contributors to multi-disciplinary support meetin8s like Child in Need meetings. Touchstones are members of BARN (Bromsgrove and Redditch Network for voluntary sector organisations) and we have taken advantsge of numerous training / development courses provided by them. 10
TOUCHSTONES CHILD BEREAVEMENf SUPPORT (a company limtted by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) ststement of Tru5teeg responsibilities The trustees (who are also directors for the purpose of company law} are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and UK Accounting Standards. Company law requires the trustees to prepare financial accounts for each financial year which give true and fair view of the stste of affairs of a charitable company and the incoming resources and application of resources. including the income and expenditure, of the charitable company for the year. In preparation of these financial statements, the trustees are required to: Select suitable accounting policies and apply them consistently Observe the methods and principles in the charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable UK accounting standards have been followed, subject to any material departures and explained in the financial statements and Prepare the accounts on a going concern basis unless it is inappropriate to presume the charity will continue its activities. The trustees are responsible for ensurlng proper accounting records are kept that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with The Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS 102)) and in accordance with the special provisions of the Companies Act 2006 relating to small companies. This report was approved by the trustees 23rd April 2025 and signed on their behalf by Sharon Forrest Trustee 11
TOUCHSTONES CHILD BEREAvEmEr SUPPORT (a company limrted by guarantee) INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF TOUCHSTONES CHILD BEREAVEMENT SUPPORT I report to the trustees (who are also Directors for the purpose of company law) on my examination of the financial statements of Touchstones Child Bereavement Support ('the charitable companv) for the year ended 30 November 2024 which comprise the Ststement of Financial Activities, the Balance Sheet and related notes. This report is made solely to the charitvs trustees, as a bodyi in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charitvs trustees those matters l am required to State to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed. Responsibilities and ba515 of report As the trustees of charitable company, you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the Act and are eligible for independent examination, I report in respect of my examinatlon of the charitable companvs financial statements carried out under section 145 of the Charitles Act 2011 ('the 2011 ACY) 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 2011 Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers In giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limlted assurance that an independent examination can provide. Consequently, l express no opinion as to whether the financial statements present a 'true and fairf view and my report is limited to those specific matters set out in the independent examinerfs statement. Independent examinerfs statement I have completed my examination. I 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: accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or the financial statements do not accord with those records; or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Art 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. or 12
TOUCHSTONES CHILD BEREAVEMEKf SUPPORT (a company limited by guarantse) INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF TOUCHsfoNES CHILD BEREAVEMENT SUPPORT- continued the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Independent examinerfs statement (continued) I have no concerns and have come across no other matters in connertion 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. Richard Dunkley FCCA CTA RD Accounting Limited 12C Two Locks Hurst Business Park Brierley Hill DY5 IUU Date: 1110412025 13
TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company Ilmtted by guarantee) STATEMENT OF FINANCIAL AcllviTIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDING 30 NOVEMBER 2024 Unrestrirte dfvnds Restrfcte d funds Total funds- 2024 Prior yeur- 2023 Income Donations 20,849 20.849 28,287 Grants Note 2 11,500 11.500 27.000 Charitable Activity Fundraising Total 32,349 32,349 55,287 Expenditure Charitable Activities Note 3 44,804 44,804 41,238 Operating Costs Note 4 1,740 1,740 1,886 Administration Note 5 1,223 1,243 590 Total 47,767 i•JJll 47,767 43, 714 Net income for the reportlng period -15,418 -15,418 11,573 14
TOUCHSTONES CHILD BEREAVEMEMf SUPF>ORT (a company limited by guarantee) BALANCE SHEEf- 30 NOVEMBER 2024 Restrlcted income funds Unrestrlcted fvnds Total this Total last year- 2024 yeor- 2023 Fixed A55ets Tangible Assets Current assets Cash at bank and in hand (Note 7) 56,938 56,938 56,938 56,938 72,357 72,357 Current liabilities Creditors: amounts falling due withln one year (Note 8} Net current assets TOTAL NET ASSErs 56,938 56,938 56,938 56,938 72,357 72,357 Funds of the Charity Net income this reporting period Retained income brought forward -15,418 72,357 -15,418 72,357 11.573 60,784 Totalfunds 56,939 56,939 72,357 For the year ended 30 November 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Art 2006. The trustees acknowledge their responsibilities for.. (a) ensuring that the cornpany keeps accounting records which comply wtth Sections 386 and 387 of the Companies Att 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections394and 395 and which otherwise complywith the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. The financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies, regime within Part 15 of the Companies Act 2006. and in accordance with FRS102 SORP The financial statements were approved by the trustees on 23 April 2025 and signed on their behalf by Sharon Forrest Trustee and Director 15
TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company Ilmtted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) Accounting Policies Accounting convention These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the 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 of Ireland (FRS 102) {effective January 2015). The charity constitutes a public benefit entity as defined by FRS 102.There has been no change in accounting policies since last year. No changes have been made to the accounts for previous years. Going concern The trustees are satisfied that there are no material uncertainties about the CharItS ability to continue. Incoming resources All incoming resources are included in the Statement of Financial Activtties (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability. Grants and donations Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. Expendlture and liabilitles Expenditure is recognised on the accrual basis as the liability is accrued. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committlng the charity to pay the resources and the resources and the amount of the obligation can be measured with reasonable certainty. Taxation As a charity the organisation is generally exempt from income tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. Exemptlon from preparing a cash flow statement Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company. Fund accounting Unrestritted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor. There are currently no restricted funds to account for. 16
TOUCHSTONES CHILD BEREAVEMENTSUPPORT (a company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 20241cont.} Grants 2024 2024 Unrestrlcted Restricted funds funds 2024 Total Funds 2023 Total Funds Redditch Borough Council Open Works Charity Grant Grants Other- ICCM 11,5(Xl 11,500 15,000 12,000 Grantham Yorke Trust 11.500 11.500 27,OlX) Charitable Expenditure 2024 2023 Salary Costs Sub-contractor Costs Supervision and Training Service Provision - Materia15 and General Expenses Service Provision - Group Memory and Feelings Days 19,960 18,871 2,136 2,381 1,456 44,804 20,000 17,323 429 1,169 2,317 41,238 There was one part-time employee during the year (as in 2023). Additionally, the services of one part-time, sub-contracted counsellor were utilised during this financial year. Operating Costs 2024 2023 Insurance, Subscriptions. and Membership5 Audit and Accountancy Bank Charges 1,100 568 72 1,740 978 834 74 1,886 17
TOUCHSTONES CHILD BEREAVEMENTsuppOr (a company Ilmlted by guarantee) NOTES TO THE FINANCIAL StATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) Management and Administration 2024 2023 Telephone and Internet IT and Consumables Printing Office Equipment Fundraising (Ball Expenses) 431 418 216 158 82 428 80 590 1.243 Cash at bank and in hand 2024 2023 HSBC Current account 56,939 56,939 72,357 72,357 Credltors and accruals 2024 2023 Accrual for sub•contractor service provision Accrual for expenses Staff Costs 2024 2023 Gross wage5 Employers Natlonal Insurance Defined contribution employers pension costs 19,960 20,000 19.960 20,000 The average monthly number of employees during the year was 1 (2023: 1). No employees received emoluments in excess of £60,000 during the year {excluding employerfs pension contributions). The charity does not contribute to individual pension schemes 18
TOUCHSTONES CHILD BEREAvEmEr SUPPORT (a company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 (cont.) Fixed Assets Tangible fixed assets have a £NIL net book value. 10. Examiner Fees During the year the company incurred an expense of £300 in respect of the independent examinerfs accountancy fee. 11. Trustees, remuneration and expenses In accordance with authority contained with the charities Articles of Association, Victoria Quarton was paid a salary of £19,960 (excluding Employers National Insurance & Pension) in respect of her employment as the qualified and experienced Director of Bereavement Services. None of the other trustees have claimed any expenses during the year - including for travel, subsistence, and accommodation costs. 12. Related party transactions There were zero value of donations received during the year from trustees or other related parties. 19