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2025-11-30-accounts

TOUCHSTONES CHILD BEREAVEMENT SUPPORT

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

CHARITY REGISTRATION NUMBER 1168091 COMPANY LIMITED BY GUARANTEE REGISTRATION NUMBER 07858769

TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025

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 Registered 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 1UU Website http://touchstones-support.org.uk

http://touchstones-support.org.uk

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT

(a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (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 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities (FRS 102) in preparing the annual report and financial statements of the charity.

OBJECTIVES AND ACTIVITIES (in delivering public benefit)

Our Charitable Objects

Touchstones Child Bereavement Support exists to relieve the mental and physical sickness of children and young people resident in NorthEast Worcestershire who are suffering from bereavement or loss. We do this through the provision of counselling and dedicated support, as set out in the Company’s Memorandum and Articles of Association.

The trustees have had regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives and planning future activities.

Our Mission

Our mission is to help children and young people cope with the pain of bereavement — reducing their isolation and enabling them to develop strategies to move forward with hope. We work to ensure that loss does not impede their emotional, social and educational development, and that they are not disadvantaged by their bereavement. Our work directly improves young people’s mental health, wellbeing and safety, and is both supportive and preventative in nature.

Who We Support

Touchstones works with children and young people aged 5 to 21 years old who have suffered the loss of a parent, sibling, grandparent, friend or any other significant person in their lives. Our service is entirely free of charge, ensuring it is fully accessible to all families regardless of their circumstances.

We work across North East Worcestershire, supporting any child or young person living in or attending school within the area. Referrals come via Children’s Services, GPs, CAMHS and schools — and particularly from schools where deteriorating behaviour, academic performance or attendance has been observed. Many of the children we support are at risk of exclusion, are struggling educationally, or are experiencing difficulties in their social relationships, with a number also facing severe psychological bullying and isolation.

Because we operate as an independent agency, we are often able to reach families who are wary of engaging with statutory services. Many of our referrals come from areas and families experiencing above-average levels of social deprivation.

How We Work

The Support Journey

Support begins when a referral is received from schools, GPs, Children’s Services, school nurses, CAMHS or from families themselves. On occasion, children refer themselves because they know they need help when their family is not in a position to do so. Every child’s journey through our service follows three key stages:

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT

(a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

1. Initial Assessment

The process begins with a home visit with the child’s guardian or carer to evaluate needs and offer immediate advice and support. An appropriate support pathway is then agreed — usually one-to-one counselling, though referrals to other services are made where this seems appropriate. This is followed by a brief introductory ‘tea stop’, giving the child or young person the chance to meet their support provider in a relaxed setting before sessions begin.

2. One-to-One Counselling

Each child receives as many one-to-one sessions as they need. On average this is around ten sessions, though there is no fixed limit — the focus is always on supporting the child to reach as positive a place as possible. Sessions explore feelings of guilt, anger, confusion and misunderstanding, and equip young people with strategies to manage sadness and anxiety about the future. Assessment scores taken at the start and end of support consistently demonstrate significant improvement, a picture that is confirmed by families and schools alike.

Sessions are tailored to the age and needs of each child, drawing on a blend of talking, worksheets, creative activities and stories as appropriate. Wherever possible, sessions are held in school, which provides a contained and confidential space within the familiar structure of the school day. At the end of each session, young people are given up to ten minutes of recovery time before returning to class. Where school is not suitable, sessions are offered in the home.

3. Group Memory and Feelings Days

In addition to one-to-one support, Touchstones runs Group Memory and Feelings Days, bringing together around 20 children and young people at a time. These events offer something uniquely powerful: the opportunity to meet others who have experienced a similar loss, to share challenges and feelings, and to realise that they are neither alone nor unusual in how they feel. Staffed by experienced, trained volunteers from the local community, these days are frequently described by participants as a turning point in their lives — a moment when isolation gives way to connection, and hope begins to return.

Supporting Families and Professionals

Alongside our direct work with children and young people, Touchstones provides guidance and training to families, carers and professionals. This includes:

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

Outcomes

All of Touchstones’ organisational outcomes are grounded in the professionally recognised Childhood Bereavement Network (CBN) Outcome Framework. Our work aims to achieve the following for the children and young people we support:

Our Clinical Expertise

Touchstones’ main Bereavement Clinical Lead brings 19 years of specialist experience in child bereavement. She has completed a research project at the University of Nottingham on best practice in supporting children following parental suicide, as part of her MA in Counselling Children and Young People.

OPERATIONAL ACHIEVEMENTS AND PERFORMANCE

During the period 1 December 2024 to 30 November 2025, Touchstones received 97 new referrals for work with children and young people, all of whom either reside in, or attend schools or colleges in North-East Worcestershire. Several referrals involved more than one child affected by a bereavement, meaning that in total we had contact with 118 children and young people during this review period. We worked with children in 45% of First and Primary schools within our catchment area, and 82% of all the Middle, High and Secondary schools– as well with students at the College in Bromsgrove and Redditch

Referrals by Relationship to the Deceased

Of the referrals received during this period:

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT

(a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

Referrals by Cause of Bereavement

The main causes of bereavement giving rise to referrals were:

Our Approach to Support

Children referred to Touchstones receive different levels of support depending on their individual needs. As a non-statutory organisation, we are able to be child-led and to tailor our support to each young person. For some, it may be sufficient to provide telephone guidance to the parent or carer. However, the majority of children go on to receive more intensive support, beginning with an assessment visit in the home, at which additional support to the carer is also offered. This typically leads to a bespoke package of one-to-one support for the child, usually delivered through fortnightly sessions in school. The duration of engagement is always child-led, and the service is tailored to the needs of each individual. Even within the same family, different children will often require support for varying lengths of time.

Events and Community Activities

We held our Touchstones Feelings and Memory Days in April and October, bringing bereaved young people together for days of shared activities, exploring feelings and honouring memories. We were also able to hold our much-loved Lantern Walk in December, at which families supported by Touchstones, alongside many others from across the local community, gathered together before Christmas to remember those they have lost.

Outcomes and Feedback

The benefit that children derive from our support is clear to all those involved, even where it is difficult to fully quantify. We see children progress from initially finding some relief from their pain to becoming able to integrate their loss into their lives and feel hopeful about the future. We also recognise that many of the children we support face additional challenges, coming as they do from families with varying levels of deprivation. We cannot change every aspect of a child’s circumstances, and accepting this is at times difficult – but it is essential. What we can say with confidence is that all the children we work with are in a significantly better place when we conclude our support.

To help us understand each child’s needs and measure the impact of our support, all children complete a brief self-assessment at both their first and final sessions. They are asked to score a range of factors, emotions and concerns out of ten, where ten represents the most severe difficulty. The higher the total score, the greater the level of distress; tracking this from first to last session provides a consistent measure of progress.

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

In addition, we collect direct feedback and comments from children, families and professionals. This feedback consistently validates the value of our service and is used on an ongoing basis to assess our practice and identify areas for further improvement.

FINANCIAL REVIEW

Overview

Touchstones recorded an operating deficit of £19,364 for the year ending 30 November 2025, compared to a deficit of £15,418 in the prior year (2024). While the charity remains financially sound, the trustees recognise that sustaining a deficit position requires careful monitoring and continued focus on income generation.

As Touchstones provides its services entirely free of charge, all income is raised through voluntary sources. These include grant funding, donations from individual supporters, community fundraising events, and sponsorship from local businesses and organisations.

Income

Total income for the year was £27,611, a reduction from £32,349 in 2024. The two principal sources of income were:

of income were:
2025 2024
£ £
Grants 7,500 11,500
Donations from supporters and fundraisers 20,111 20,849
Total income 27,611 32,349

Grant income for 2025 comprised two awards: £5,000 from the Eveson Trust and £2,500 from the Grantham Yorke Trust. This compares to £11,500 received from Redditch Borough Council in the prior year. Securing diverse grant funding remains a priority for the trustees in the year ahead.

Donation income of £20,111 was generated through the generosity of many individual supporters, community organisations and local companies. This included £3,127 received through regular monthly giving — a reliable income stream that the charity actively seeks to grow. Touchstones is profoundly grateful to all those who give so generously to support this vital work.

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT

(a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

Expenditure

Total expenditure for the year was £46,975, broadly in line with £47,767 in 2024. The principal items of expenditure were:

items of expenditure were:
2025 2024
£ £
Staff costs 20,374 19,960
Contracted service provision (sub-contractor counselling) 19,684 18,871
Service provision materials and Memory Days 3,492 3,837
Operating costs (insurance, subscriptions, accountancy) 1,700 1,740
Administration and fundraising 1,273 1,223
Supervision and training 452 2,136
Total expenditure 46,975 47,767

The two largest cost categories — employed staff and sub-contracted counselling — together account for over 85% of total expenditure, reflecting the direct, people-centred nature of the charity’s work. The reduction in supervision and training costs from £2,136 to £452 is largely a timing difference and does not represent a reduction in the charity’s commitment to clinical quality. There was one part-time employee throughout the year, supported by one part-time subcontracted counsellor.

Reserves and Financial Position

Touchstones held net assets of £37,574 at 30 November 2025, a decrease of £19,364 from £56,938 at 30 November 2024. All funds are unrestricted; there were no restricted funds at the year end. Cash at bank stood at £37,574.

The trustees’ reserves policy, developed in accordance with Charity Commission guidance (CC19) and applicable accounting standards (FRS102 SORP), aims to maintain unrestricted operational reserves equivalent to at least six months of forecast expenditure, in order to safeguard the longterm sustainability of the charity’s services. The trustees are satisfied that this requirement is currently met, and that it remains appropriate to prepare these accounts on a going concern basis.

However, the trustees are mindful that two consecutive years of deficit mean that reserves, while currently adequate, are declining. A key focus in 2025–26 will be securing new and diversified grant funding to return the charity to a sustainable surplus position.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Touchstones Child Bereavement Support is a charitable company limited by guarantee. It was originally incorporated as a Community Interest Company on 23 November 2011 under the name 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. At that point, its name was changed to Touchstones Child Bereavement Support. The company was registered as a charity on 7 July 2016.

The trustees of the charity also serve as directors for the purposes of company law. Trustees are appointed by invitation of the existing Board, subject to a satisfactory interview and appropriate

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

suitability and Enhanced DBS checks. As part of the induction process, new trustees attend training to ensure they understand the general roles and responsibilities of a trustee, the Articles of Association and governance model of Touchstones, and the specific operational values, principles, practices and culture of the charity.

Governance of the charity is vested in the Board of Trustees. In accordance with the charity’s Articles of Association, the Board meets at least twice per year. The trustees are responsible for the general control and management of the charity, ensuring it is well run, that income is spent wisely and appropriately, and that all company and charity obligations are met.

Day-to-day management and operations are delegated to the employed Clinical Lead Director, a subcontracted staff member, and the volunteer Business Lead, all operating under the supervision of the trustees. Wendy Townsend, Fran Wedgbury and Sharon Forrest have served as Charity Trustees since 7 July 2016, having been appointed upon the conversion of Touchstones Support CIC to the current Charitable Company.

Star-Louise Robbins was appointed as a Trustee on 13 July 2021. Wendy Townsend and Star-Louise Robbins also serve as bereavement support volunteers for the charity.

Adele David was appointed as a Trustee in November 2023. Adele has been a longstanding volunteer for Touchstones, providing bereavement support at Touchstones Memory and Feelings Days. She holds a Doctorate in Clinical Psychology and is experienced in a range of therapeutic models, including Compassion Focused Therapy (CFT), Cognitive Behavioural Therapy (CBT), Eye Movement Desensitisation and Reprocessing (EMDR), and Acceptance and Commitment Therapy (ACT) All trustees and company directors give their time entirely on a voluntary basis and receive no paid benefits from the charity. Any expenses reclaimed from the charity are set out in the notes to the accounts.

Volunteers

Touchstones is fortunate to be supported by a dedicated cohort of approximately 20 experienced volunteers, who form an integral and indispensable part of our service. Their contribution is particularly central to the delivery of our Memory and Feelings Days, where their skill, compassion, and commitment directly shape the experiences of the children and young people in our care. The Trustees consistently find themselves moved by the quality and sensitivity with which our volunteers engage with those navigating what can be a profoundly difficult bereavement journey. We are immensely proud of each and every one of them.

Recruitment and Background

Our volunteers come from a wide range of professional and personal backgrounds and represent a broad spread of ages. The majority have their own lived experience of bereavement, bringing a depth of personal understanding that enriches their work. Volunteers have been recruited through a variety of routes, including contact with Touchstones through their professional roles or as family members who have used our services, as well as through our sister organisations and our valued relationship with the Samaritans.

Among our current volunteer cohort, we are particularly pleased to welcome a number of adults who were themselves once children and young people supported by Touchstones. These individuals bring an exceptional and distinctive perspective to their volunteering — that

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT

(a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

of someone who has personally experienced the service — and their contribution represents a powerful testament to the long-term impact of the charity's work.

Skills and Safeguarding

All volunteers hold enhanced Disclosure and Barring Service (DBS) certificates. The team comprises a blend of highly experienced practitioners and newer volunteers, including those earlier in their careers. The collective expertise within the group is considerable: the cohort includes an experienced practitioner working with children presenting with complex and challenging behaviours, a PhD-qualified psychologist, and several qualified teachers, alongside many others whose personal and professional experience makes them exceptionally well suited to this work.

Training and Development

All new volunteers undertake a structured induction programme covering the principles and dynamics of child bereavement and grief; the operating ethos, values, and practices of

Touchstones; the format and purpose of the Memory and Feelings Days; and the specific responsibilities of the volunteer role within those days.

High adult-to-child ratios are essential to the safe and effective delivery of our Memory and Feelings Days, given the particular vulnerability of the young people we support. Beyond their ability to connect with children in a warm and genuine manner, our volunteers must also demonstrate a considered level of personal emotional resilience — an ability to sit alongside a child in their grief without seeking to curtail it. It takes exceptional strength and sensitivity to support a distressed child through their tears, while understanding that those tears are a vital and healthy part of the healing process. Our volunteers demonstrate this quality consistently and with great humanity.

In addition to our core induction, Touchstones provides ongoing refresher and continuing development training to ensure all volunteers remain appropriately equipped and supported in their role. We are committed to investing in our volunteers in recognition of the vital contribution they make.

Wider Contribution

Beyond the Memory and Feelings Days, volunteers also play a valued role in our wider programme of activity, including supporting the annual Lantern Walk of Remembrance and contributing to fundraising and educational initiatives as their availability and interests allow.

Our volunteers are passionate advocates for the work of Touchstones. They understand, often from direct personal experience, how transformational our programme can be for bereaved children and young people, and they regard their involvement as a privilege. The Trustees extend their sincere and wholehearted gratitude to every volunteer for their generosity of time, their dedication, and the very special qualities they bring to this important work.

Supervision

Supervision is required for all employed and freelance staff. The permanent bereavement lead has regular supervision with a BACP Supervisor. Sub-contracting staff have supervision meetings with the Bereavement Director

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT

(a company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

Following each Touchstones Memory and Feelings Days, the volunteers have debriefing and meetings with the bereavement lead.

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 to them when children require additional support with non-bereavement issues. We are often contributors to multi-disciplinary support meetings like Child in Need meetings.

Touchstones are members of BARN (Bromsgrove and Redditch Network for voluntary sector organisations) and we have taken advantage of training / development courses provided by them.

Statement of Trustees’ 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 state 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:

The trustees are responsible for ensuring 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.

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

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 10[TH] July 2026and signed on their behalf by

Sharon Forrest

Trustee

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

INDEPENDENT EXAMINER’S REPORT TO 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 company’) for the year ended 30 November 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I 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 basis of report

As the trustees of the 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 examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’) and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s 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:

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TOUCHSTONES CHILD BEREAVEMENT SUPPORT - continued

Independent examiner’s statement (continued)

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Richard Dunkley FCCA CTA RD Accounting Limited 12C Two Locks Hurst Business Park Brierley Hill DY5 1UU

Date: xx/xx/yyyy

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDING 30 NOVEMBER 2025

Income
Donations
Grants
Note 2
Charitable Activity
Fundraising
Total
Expenditure
Charitable Activities
Note 3
Operating Costs
Note 4
Administration
Note 5
Total
Net income for the
reporting period		 Unrestricted
funds
Restricted
funds
Total
funds-
2025
£
£
£		 Unrestricted
funds
Restricted
funds
Total
funds-
2025
£
£
£		 Unrestricted
funds
Restricted
funds
Total
funds-
2025
£
£
£		 Prior year -
2024
£
20,111 - 20,111 20,849
7,500 - 7,500 11,500
0 - 0 0
0 - 0 0
27,611 - 27,611 32,349
44,002 - 44,002
44,804
1,700 - 1,700 1,740
1,273 - 1,273 1,223
46,975 - 46,975 47,767
-19,364 - -19,364 -15,418

9

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT

(a company limited by guarantee)

BALANCE SHEET - 30 NOVEMBER 2025

Fixed Assets
Tangible Assets
Current assets
Cash at bank and in hand(Note 6)
Current liabilities
Creditors: amounts falling due within
one year(Note 7)
Net current assets
TOTAL NET ASSETS
Funds of the Charity
Net income this reporting period
Retained income brought forward
Total funds		 Unrestricted
funds
Restricted
income
funds
£
£
0
-		 Unrestricted
funds
Restricted
income
funds
£
£
0
-		 Total this
year - 2025
Total last
year - 2024
£
£
0
0		 Total this
year - 2025
Total last
year - 2024
£
£
0
0
0 - 0 0
37,574 -
37,574		 56,938
37,574 -
37,574		 56,938
0 -
0		 0
37,574 -
37,574		 56,938
37.574 -
37,574		 56,938
-19,364
56,938		 -
-
-19,364		 -15,418

56,938		 72,356
37,574 -
37,574		 56,938

For the year ended 30 November 2025 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 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 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 Sections 394 and 395 and which otherwise comply with 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 10[TH] July 2026 and signed on their behalf by Sharon Forrest -Trustee and Director

16

TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

1. 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 charity’s ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (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.

Expenditure and liabilities

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 committing 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.

Exemption 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

Unrestricted 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.

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

2. Grants

Eveson Trust
Grantham Yorke Trust
Redditch Borough Council		 2025
Unrestricted
funds
£
2025
Restricted
funds
£
2025
Total
Funds
£
2024
Total
Funds
£
5,000
-
5,000
0
2,500
-
2,500
0
0
-
0
11,500
7,500
-
7,500
11,500

3. Charitable Expenditure

Salary Costs
Sub-contractor Costs
Supervision and Training
Service Provision - Materials and General Expenses
Service Provision - Group Memory and Feelings Days		 2025
2024
20,374
19,960
19,684
18,871
452
2,136
2,141
2,381
1,351
1,456
44,002
44,804

There was one part-time employee during the year (as in 2024).

Additionally, the services of one part-time, sub-contracted counsellor were utilised during this financial year.

4. Operating Costs

Insurance, Subscriptions, and Memberships
Independent Examination and Accountancy
Bank Charges		 2025
2024
1,005
1,100
650
568
45
72
1,700
1,740

18

TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

5.
Management and Administration
Telephone and Internet
IT and Consumables
Postage and Printing
Office Equipment
Fundraising (Ball Expenses)
6.
Cash at bank and in hand
HSBC Current account
7.
Creditors and accruals
Accrual for sub-contractor service provision
Accrual for expenses
8.
Staff Costs
Gross wages
Employers National Insurance
Defined contribution employers pension costs		 2025
2024
161
431
375
418
112
216
0
158
625
0
1,273
1,223
2025
2024
37,574
56,938
37,574
56,938
2025
2024
0
0
0
0
0
0
2025
2024
20,374
19,960
0
0
0
0
20,374
19,960

The average monthly number of employees during the year was 1 (2024: 1).

No employees received emoluments in excess of £60,000 during the year (excluding employer’s pension contributions).

The charity does not contribute to individual pension schemes

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TOUCHSTONES CHILD BEREAVEMENT SUPPORT (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 (cont.)

9. Fixed Assets

Tangible fixed assets have a £NIL net book value.

10. Examiner Fees

During the year the company incurred an expense of £390 in respect of the independent examiner’s accountancy fee. The additional cost in note 4 relates to bookkeeping software costs.

11. Trustees’ remuneration and expenses

None of the 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.

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