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← City & East London Bereavement Service

2025-03-31-accounts

Charity registration number 1169797

CITY & EAST LONDON BEREAVEMENT SERVICE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CITY & EAST LONDON BEREAVEMENT SERVICE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees
Charity number
Registered office
Independent examiner
Bankers
Website		 Catherine Tollington - Chair
Polly Fitch
Kate Phillips
Steve Gilvin
1169797
Room 14
St Margaret's House
15 Old Ford Road
Bethnal Green
London
E2 9PL
David Terry FCA
Ramon Lee Ltd
Chartered Accountants
93 Tabernacle Street
London
EC2A 4BA
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill, West Mailing
Kent
ME19 4JQ
http://www.celbs.org.uk/

CITY & EAST LONDON BEREAVEMENT SERVICE

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 17

CITY & EAST LONDON BEREAVEMENT SERVICE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Objects

The objects of the City & East London Bereavement Service are the relief of those who are psychologically, emotionally, or otherwise distressed by death or terminal illness in the London Borough of Tower Hamlets and East London, including patients of Barts Health NHS Trust.

Activities

CELBS is the only specialist bereavement counselling service operating in the London Borough of Tower Hamlets. Our service is available to individuals aged 18 and over who either live in the Borough or whose loved one died in a Barts Health NHS Trust hospital. We provide the following services:

One-to-one counselling

One-to-one counselling constitutes the majority of our service delivery.

Counselling provides a safe and confidential space in which clients can explore the impact of their loss, including thoughts, feelings, and the effect on daily life and future plans. Sessions take place weekly, at the same time each week, and last for 50 minutes. Most sessions are delivered face to face, although in some circumstances counselling may also be provided by telephone or online.

Clients are offered up to 12 weeks of free counselling. Clients are invited, but not obliged, to make a donation towards the cost of counselling where they are able.

Early Bereavement Support

Early Bereavement Support (EBS) is designed for clients in the first weeks or months following a bereavement. Research and clinical experience indicate that commencing counselling too early can disrupt the natural grieving process; therefore, EBS provides a psychoeducational and supportive approach tailored to this stage. Support may be delivered as a single session or up to a maximum of four sessions over several months.

EBS commonly supports clients with issues such as:

Grief Cafe

CELBS facilitates monthly Grief Cafés at the Bromley by Bow Centre and St Margaret’s House. These informal sessions offer a supportive space for people with shared experiences of loss to talk, connect, and reduce isolation.

Advice and Signposting

Due to limited statutory provision for bereavement support for individuals with acute or enduring mental health needs, CELBS is frequently approached for advice by voluntary and community sector organisations. Where referrals fall outside our remit, we provide appropriate advice and signposting to alternative services.

CITY & EAST LONDON BEREAVEMENT SERVICE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

During the 2024/2025 financial year, CELBS saw a reduction in overall referrals and assessments. However, the proportion of clients progressing into counselling increased significantly, from 60% to 92%. There was also a 9% increase in the number of clients from the London Borough of Tower Hamlets receiving counselling. The trend towards an increasingly ethnically diverse client group has continued, reflecting the local population we serve.

Activity 2024/25

Activity 2024/25 Activity 2024/25 Activity 2024/25 Activity 2024/25 Activity 2024/25
No. 24/25 F/Y % 24/25 No. 23/24 % 23/24
(as of 11/3/2025) F/Y F/Y F/Y
Referrals 211 290
Assessments 135 64% conversion 192 66% conversion
Clients receiving
counselling		 125 92% conversion 115 60% conversion
Sessions 1312 1296
Borough
LBTH 81 65 63 56
City 2 1 1 1
Waltham Forest 32 26 33 29
Redbridge 9 7 4 4
Hackney 1 1 5 2
Other 0 0 9 8
TOTAL 125 100 115 100
Client ethnicity
Asian/British Asian 38 30 26 23
Black/Black British/
Caribbean/African		 16 13 10 9
Mixed/Multiple Ethnic
Groups		 18 14 13 11
White British 31 25 43 37
White Other 7 6 16 14
Not declared 15 12 7 6
TOTAL 125 100 115 100

CITY & EAST LONDON BEREAVEMENT SERVICE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Networking and Partnership

CELBS continues to work closely with key partners, in particular the Bereavement Team at Barts Health NHS Trust. During the year, this partnership activity included participation in the Barts Annual Bereavement Conference, which was attended by several CELBS counsellors. CELBS also hosted a stall at the conference to raise awareness of our services. In addition, we supported the annual Dying Matters programme at the Royal London Hospital, contributing to wider conversations around death, dying, and bereavement.

Training & Continuous Professional Development (CPD)

As part of their placement with CELBS, volunteer counsellors are offered an annual programme of Continuous Professional Development (CPD). This programme includes training on a range of topics directly relevant to bereavement counselling and is designed to build on our specialist knowledge and support high-quality, ethical practice.

During the year, counsellors received training in the following areas:

Finance and Fundraising

Fundraising continues to present significant challenges. However, CELBS is extremely grateful for the support received throughout the year. Our London Marathon runners collectively raised £18,000, making a substantial contribution to our income. We also received outstanding support from staff at the Royal London Hospital, who not only ran in support of CELBS but also organised a hospital bake sale as a fundraising initiative.

We would like to thank the following funders and supporters for their generous contributions:

We are also very grateful to the many clients and supporters who made individual donations to CELBS during the year.

Financial review

– The Statement of Financial Activities showed a net surplus of £839 (2024 deficit of £3,952) for the year and reserves stand at £8,967 (2024 - £8,128).

Risk Management

The Board of Trustees has considered the major risks to which the charity is exposed and has reviewed these risks and established systems and procedures to manage them. A risk assessment is conducted annually at the February meeting to review the major risks faced by the charity and to ensure that the trustees (acting as directors of the charitable company) have a sound knowledge of the charity and are in an informed position regarding its operations.

Reserves Policy

It is the policy of the Trustees to maintain reserves at a sufficient level to enable activities in the medium term. Reserves are at a level to guarantee the continuation of activities despite any unexpected shortfalls in income.

The level of unrestricted reserves as at 31st March 2025 was £8,967, which represents approximately 6 weeks running costs. The Trustees are aware of the need to increase the level of reserves.

CITY & EAST LONDON BEREAVEMENT SERVICE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Plans for future periods

In response to an increasingly challenging funding environment, CELBS aims to continue developing and diversifying its funding streams to support the sustainability of the service.

We will also continue to strengthen partnerships with other organisations where appropriate, enabling the sharing of resources and the development of joint working in areas of mutual benefit.

In addition, CELBS intends to build on its current service model to ensure it remains accessible and relevant to individuals experiencing health inequalities within our community.

Summary & Conclusion

The Trustees are pleased that CELBS has continued to operate and deliver its services despite ongoing fundraising challenges and increasing demand. In doing so, the charity has continued to provide clear public benefit to those who access its support.

CELBS continues to offer professional, specialist bereavement counselling to residents of Tower Hamlets and surrounding areas. Our range of services ensures that clients are able to access appropriate support at different stages of their bereavement.

Our governance arrangements remain open and transparent, and we work closely with a range of stakeholders to support the delivery of our charitable aims and objectives.

Within the resources available to us, CELBS continues to provide strong value to the local community. Increased funding would enable us to extend the service to more clients, respond to growing demand, support individuals with more complex grief, and co-design a broader range of services in collaboration with the local community and partner organisations.

We continue to receive consistently positive feedback from clients, who value the professional and compassionate support provided by CELBS. This has been further validated through external accreditation by the BACP, when they awarded CELBS organisational accreditation status for another ten years.

The charity is in a strong position to embed good practice and to further develop its services, strengthening our offer to the residents of Tower Hamlets.

The Trustees would like to thank everyone involved in the ongoing success of CELBS, including our Trustees, staff, supervisors, and volunteers, whose commitment enables us to provide a vital service to bereaved people across the City and East London.

Structure, governance and management

Governing document

The trust was formed through a declaration of trust dated 18 September 1997. It was registered as a Charitable Incorporated Organisation (CIO) on 20th October 2016 under charity number 1169797, formally a charity registered under charity number 1071282.

Founding of service

City & East London Bereavement Service was originally founded in 1984 by Dr Colin Murray Parkes, O.B.E., who was an internationally renowned expert in the care of the bereaved and who worked as a Consultant Psychiatrist in Tower Hamlets for many years.

Appointment of Trustees

The Board of Trustees has power to appoint additional Trustees as it considers fit to do so. The Trustees in office in the year are set out on Legal and Administrative page. The Trustees have no beneficial interest in the organisation other than as members.

Organisation

The Trustees meet regularly in order to manage the affairs of the charity. Day-to-day running of the charity is the responsibility of the Clinical Lead who reports directly to the Chair of the Board of Trustees.

CITY & EAST LONDON BEREAVEMENT SERVICE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Charity staff

Clinical Supervision and Counsellor Workforce

All counsellors working with the City & East London Bereavement Service (CELBS), whether volunteer or paid, attend regular clinical supervision as a core requirement of their role. This supervision is undertaken in addition to their direct clinical work. Clinical supervision is a requirement for counselling practice and ensures that counsellors work safely, professionally, and ethically, within their competencies and in accordance with CELBS policies and procedures. As a BACP-accredited service, CELBS provides clinical supervision in line with BACP guidelines.

The majority of counselling delivered by CELBS is provided by volunteer counsellors. Where appropriate, we also engage paid counsellors to deliver specialist support to meet identified client needs.

As a small, community-rooted organisation, CELBS has a strong understanding of the challenges facing the local population. We aim, wherever possible, to recruit counsellors from Tower Hamlets and the surrounding North and East London boroughs. Our client group reflects a wide range of cultural and ethnic backgrounds and experiences significant socio-economic inequality, including poverty and disadvantage. It is therefore essential that our counsellors are culturally aware and sensitive to how social, religious, and cultural factors influence access to counselling and the experience of bereavement and grief. While CELBS does not present itself as a multilingual service, we do have a counsellor appointed to work with clients whose first language is Sylheti/Bengali, the second most commonly spoken language in Tower Hamlets.

Our counsellors support bereaved people at some of the most difficult times in their lives. They are committed, professional, and compassionate, and CELBS is deeply grateful for their contribution. Without their ongoing commitment, we would not be able to deliver our services to the community.

Public Benefit statement

CELBS recognises grief as a natural human response to loss rather than a diagnosable mental health condition. However, many bereaved people require additional support to navigate their grief, particularly when distress significantly affects their ability to cope with daily life. Many individuals who access our service experience high levels of emotional distress and reduced functioning.

Clients frequently report a deterioration in physical health following bereavement, alongside increased use of alcohol, tobacco, or non-prescription drugs as coping mechanisms. It is also common for clients to be prescribed medication for depression, anxiety, panic attacks, stress, and sleep difficulties, and to make increased use of GP and other health services. As counselling progresses, we expect to see a reduction in these areas of concern, reflecting improved wellbeing and coping.

In setting our objectives and planning activities, the Trustees have had regard to the Charity Commission’s guidance on public benefit, including Public Benefit: Running a Charity (PB2). The activities and achievements outlined below demonstrate how CELBS responds to the needs of its beneficiaries and delivers public benefit to the community.

CITY & EAST LONDON BEREAVEMENT SERVICE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

The trustees' report was approved by the Board of Trustees 12 January 2026 and signed on its behalf:

Catherine Tollington

Chair

20 January 2026

CITY & EAST LONDON BEREAVEMENT SERVICE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CITY & EAST LONDON BEREAVEMENT SERVICE

I report to the trustees on my examination of the financial statements of City & East London Bereavement Service (the charity) for the year ended 31 March 2025.

This report is made solely to the charity's trustees, as a body, in accordance with 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 an independent examiner’s 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 Independent Examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. 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.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

David Terry FCA

Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA

Dated: 20 January 2026

CITY & EAST LONDON BEREAVEMENT SERVICE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
funds
Notes
£
Income and endowments from:
Donations and legacies
3
29,990
Charitable activities
4
37,142
Investments
5
132
Income from other trading activities
6
-
Total income
67,264
Expenditure on:
Raising funds
7
2,924
Charitable activities
8
63,501
Total expenditure
66,425
Net income/(expenditure) for the year/
Net movement in funds
839
Fund balances at 1 April 2024
8,128
Fund balances at 31 March 2025
8,967		 Total
2025
£
29,990
37,142
132
-
67,264
2,924
63,501
66,425
839
8,128
8,967		 Total
2024
£
14,617
37,615
267
1,513
54,012
2,597
55,367
57,964
(3,952)
12,080
8,128

CONTINUING OPERATIONS

None of the charity’s activities were acquired or discontinued during the above financial periods.

TOTAL RECOGNISED GAINS AND LOSSES

The charity has no recognised gains or losses other than the above movement in funds for the above financial period.

The notes on pages 10 to 17 form part of these financial statements.

CITY & EAST LONDON BEREAVEMENT SERVICE

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Income funds
Unrestricted funds		 2025
£
1,489
12,118
13,607
(4,640)		 £
8,967
8,967
8,967		 2024
£
1,485
10,081
11,566
(3,438)		 £
8,128
8,128
8,128

The financial statements were approved by the Trustees on 20 January 2026 and were signed on its behalf by:

Catherine Tollington Chair

CITY & EAST LONDON BEREAVEMENT SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The Charity’s Financial Statements show a surplus of £839 (2024 - deficit of £3,952) for the year and free reserves of £8,967 (2024 - £8,128).

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and amount can be measured reliably.

CITY & EAST LONDON BEREAVEMENT SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under the following activity headings:

(a) Cost of raising funds includes staff time used to raise grants and donations and their associated support costs.

(b) Expenditure on charitable activities includes the costs directly associated with providing bereavement services to further the purposes of the Charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance and administration personnel, payroll and governance costs which support the Trust’s programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 6.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Individual fixed assets costing £200 or more are capitalised at cost.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings Over 5 years straight line Office equipment Over 3 years straight line

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9 Taxation

The Charity is a registered charity and, therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

CITY & EAST LONDON BEREAVEMENT SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.10 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.11 Volunteers and donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refers to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. No such donations were received during the year.

1.12 Cash flow statement

The charity qualifies as a small charity and advantage has been taken of the exemption provided by SORP (FRS 102) as amended by Bulletin 1, not to prepare a cash flow statement.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
funds
£
Other donations
21,486
Gift Aid
8,504
29,990
For the year ended 31 March 2024
14,617		 Total
2025
£
21,486
8,504
29,990		 Total
2024
£
14,617
-
14,617
14,617

CITY & EAST LONDON BEREAVEMENT SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Charitable activities

Service
Provision
£
The Marie Celeste Samaritan Society
25,000
Wakefield and Trinity Trust
3,400
London Borough of Tower Hamlets
1,742
The City of London Solicitors
2,000
Foyle Foundation
5,000
Others
-
37,142
Analysis by fund
Unrestricted funds
37,142
37,142
For the year ended 31 March 2024
Unrestricted funds
37,615
37,615
Investments
Unrestricted
funds
£
Investment income
132
132
For the year ended 31 March 2024
267
Income from other trading activities
Unrestricted
funds
£
Fundraising events
-
-
For the year ended 31 March 2024
1,513		 Total
2025
£
25,000
3,400
1,742
2,000
5,000
-
37,142
37,142
37,142
Total
2025
£
132
132
Total
2025
£
-
-		 Total
2024
£
32,500
-
-
-
-
5,115
37,615
37,615
37,615
37,615
37,615
Total
2024
£
267
267
267
Total
2024
£
1,513
1,513
1,513

5 Investments

6 Income from other trading activities

CITY & EAST LONDON BEREAVEMENT SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Raising funds

Unrestricted
funds
£
Salaries and subcontract staff costs
344
Fundraising costs
2,580
2,924
For the year ended 31 March 2024
Fundraising
2,597
2,597		 Total
2025
£
344
2,580
2,924		 Total
2024
£
377
2,220
2,597
2,597
2,597

8 Charitable activities

Service
Provision
Conferences
and events
£
£
Salaries and subcontract staff costs
51,455
275
Training costs
-
-
Insurance
1,423
-
52,878
275
Share of support costs (see note 9)
8,127
-
Share of governance costs (see note 9)
2,221
-
63,226
275
Analysis by fund
Unrestricted funds
63,226
275
63,226
275
For the year ended 31 March 2024
Unrestricted funds
55,065
302
55,065
302		 Total
2025
£
51,730
-
1,423
53,153
8,127
2,221
63,501
63,501
63,501		 Total
2024
£
43,051
1,134
474
44,659
8,560
2,148
55,367
55,367
55,367
55,367
55,367

CITY & EAST LONDON BEREAVEMENT SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Support costs

The Charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support costs are apportioned separately between charity’s key activity undertaken in the year. All the general support and governance costs are allocated to activities at different percentages, based on staff time and the number of service delivery hours attributable to each activity.

Support
costs
Governance
costs
£
£
General office and finance staff
-
481
Premises and other office costs
3,182
-
Communication costs
2,873
-
Legal & professional costs
1,618
-
Other expenses
454
60
Independent Examiners fee
-
1,680
8,127
2,221
Analysed between
Charitable activities
8,127
2,221
8,127
2,221
10
Net movement in funds
Net movement in funds is stated after charging/(crediting)
Independent examiner's fees
11
Employees
Employment costs
Salaries		 2025
£
481
3,182
2,873
1,618
514
1,680
10,348
10,348
10,348
2025
£
1,680
2025
£
52,555
52,555		 2024
£
528
4,232
2,581
1,318
489
1,560
10,708
10,708
10,708
2024
£
1,560
2024
£
43,956
43,956

There were no employees whose annual remuneration was more than £60,000.

CITY & EAST LONDON BEREAVEMENT SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12
Tangible fixed assets
Cost
At 1 April 2024
At 31 March 2025
Depreciation and impairment
At 1 April 2024
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
13
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments
14
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals
15
Analysis of net assets between funds
Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31
March 2025 are
represented by:
Current assets/(liabilities)
8,967
-
8,967
-		 Fixtures and
fittings
Office
equipment
£
£
24,826
10,465
24,826
10,465
24,826
10,465
24,826
10,465
-
-
-
-
2025
£
535
954
1,489
2025
£
1,400
1,560
1,680
4,640
Total Unrestricted
Restricted
2025
funds
funds
£
£
£
8,967
8,128
-
8,967
8,128
-		 Total
£
35,291
35,291
35,291
35,291
-
-
2024
£
535
950
1,485
2024
£
455
1,404
1,579
3,438
Total
2024
£
8,128
8,128

CITY & EAST LONDON BEREAVEMENT SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).