THE GOOD GRIEF PROJECT
UK charity no 1170244
ANNUAL REPORT April 2022 to March 2023
ANNUAL GENERAL MEETING 19[TH] JULY 2023
OUR MISSION
Approximately 6000 young people under the age of 24 die in the UK every year leaving up to 50,000 newly bereaved parents, siblings and grandparents.
Our mission is twofold - to support families grieving after the untimely death of a loved one, particularly the death of a child - and to promote an understanding of what it means to grieve in a society that often has difficulty talking openly about death, dying and bereavement. Both of these objectives involve giving a voice to grief – we do this with the films we produce and distribute, by delivering our Active Grief Weekend Retreats, liaising with other bereavement charities and with a sustained activity on social media.
SUMMARY OF ACTIVITIES
This is the sixth year of operation in which we have successfully built on our founding resolve to establish the charity as a significant voice within the UK’s bereavement community and an important resource for bereaved families who mourn for the death of a son or daughter. Our activities can be summarised into three separate areas of work
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FILM/BOOK PRODUCTIONS – promoting A LOVE THAT NEVER DIES, BEYOND THE MASK and WHEN WORDS ARE NOT ENOUGH
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Delivering ACTIVE GRIEF WEEKENDS
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Delivering a number of presentations and talks to various charities, public institutions and corporates
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Maintaining a constant presence on Social Media as a way of enlisting our audience and promoting our ideas.
Both Jane and Jimmy continue to work 3- 4 days a week on a voluntary basis though TGGP pays a licence fee to their company Beyond Goodbye Media Ltd. for the use of the documentaries.
We have also been supported by Annabel Richmond who has taken the lead in promoting our work on social media. Annabel works for a small monthly fee.
We are very grateful for the continuing support of The Jessica Mathers Trust who fund us to the tune of £12,000 per annum.
ACHIEVEMENTS AND PERFORMANCE
WHEN WORDS ARE NOT ENOUGH
In October our book ‘WHEN WORDS ARE NOT ENOUGH – creative responses to grief’ was published by Quickthorne Books. This followed an intense production period with many new insights into the world of publishing.
The book charts our own responses to Joshua’s death along with contributions from 14 others who have also found solace from doing and creating new things following the death of a loved one. We were delighted to secure a wonderful Foreword by Dr Kathryn Mannix, who wrote ‘When Words Are Not Enough offers us all an insight into the power of creativity to shine light into the dark abyss of grief”.
In her review of the book The Guardian columnist, Annalisa Barbieri wrote –
“Through their immense loss and pain, the authors have done an extraordinary thing and redefined grief as love turned inside out. They make grief less scary. I have not read a better book on grief.”
We had three public events associated with the launch of the book
The Stroud Book Festival – Kathryn Mannix in conversation with Jane and Jimmy
The Dartington Book Shop in Totnes – Jane and Jimmy in conversation with Sophie Pierce
The Freud Museum – Jane in conversation with Kathryn Mannix
The Good Grief Festival – Jane and Jimmy in conversation with Dr Lesel Dawson
Words Are Not Enough was also chosen as the book of the campaign for National Greif awareness Week 2022
Book sales for the year ending March 2023 were 1034 grossing £550.28 . for the charity.
When Words are not Enough is now available in the US (IPGBook) and Australasia (Woodslane). Sales figures have yet to come in from them, though the US have ordered 250 to date. An ebook version will go live in May 2023.
FILM SCREENINGS – A Love That Never Dies
A LOVE THAT NEVER DIES continues to have a virtual life online and remains the property of Beyond Goodbye Media Ltd to whom TGGP will pay a small monthly licence fee.
There has been just one public screening. The film was shown to a full house at the Totnes Cinema as part of the first Totnes Festival in November 2022 with receipts coming to £153.71
Online sales of ALTND have remined steady over the year with revenue from Amazon (UK/US) at £168.43 , Vimeo (mostly UK and Ireland)) at £67 and Beamafilm (Australia) £109.57
FILM SCREENINGS – Beyond the Mask
We have had no public screenings of Beyond the Mask. Unlike A Love that Never dies we have now made Beyond the Mask free to view online with a request for donation on screening.
ACTIVE GRIEF WEEKENDS
Following the disruption caused by the pandemic our programme of weekend retreats has been restored to two a year. In May 2022 we were in Derbyshire but moved to a new venue in October, Blackadon Farm on Dartmoor. Places on both retreats were easily filled. Our weekends have now become an established part of our calendar and are usually booked up far in advance.
As usual we delivered three courses in photography, creative writing, and physical exercise. Since starting this programme we have now delivered 8 weekend retreats benefiting over 180 bereaved parents and a few siblings.
The retreats have also been instrumental in developing our own learning – learning that we’ve written about extensively in WHEN WORDS ARE NOT ENOUGH. Grief we’ve discovered is almost by definition a creative process and a proactive approach to grief, especially the process of creating new images and stories that belong in the ‘now’, liberating memories from the past and rejuvenating them in ways that they become embedded in our lives today … is where healing occurs. Along with the concept that grief, especially the grief that follows the death of a son or daughter, is best served by a continuing relationship with the deceased, we also believe that it’s a lot easier to share your grief in a setting that is truly unconditional and non-judgemental, and that offering retreats that are exclusively by and for bereaved parents we provide a safe space to explore all the difficult and painful emotions that come with grief.
Some feedback from our retreats in 2022/23
You have created an environment for us to quickly feel at ease and comfortable to express our grief. First time in a long time I have felt alive.
You didn’t meet my expectations – you exceeding them – I will treasure this experience forever. Thank you for changing my grief story
You made me think of living rather than just surviving.
The average cost for each retreat is approximately £14000. Given that we discount places quite heavily as well as offering bursaries, receipts for both events came to £7630, meaning the remainder must be made up from funding and donations.
TALKS AND PRESENTATIONS
– European Grief Conference Copenhagen
In September 2022, Jane and Jimmy attended The European Grief Conference in Copenhagen. Held over three days, the bi annual conference is mainly aimed at an academic audience with the aim of bringing together European researchers, practitioners, and educators to learn, share and plan a culturally sensitive response to bereavement and grief across Europe. In our own presentation we discussed our experience of grief and our motivations for producing When Words Are Not Enough. This session was extremely well attended (standing room only), we suspect because we were among a very small number of the actually bereaved. Networking opportunities were significant and lead to a link up with Dr Edith Steffen of Plymouth University who is interested in researching the methodology and outcomes of our Active Grief Programme of retreats with emphasis on the ‘intentional’ approach to grief.
Jane and Lizzie Pickering continue to present talks on well-being in the workplace to the following:
Client: Jo Herrington at Thrive, for Davina Mistry at Jupiter Asset Management ‘Managing Grief and Supporting each other through Challenging Times’ Date: 12.5.22 Fee: £1500
Client: Beth Ritchie, Savills Head Office following the death of a staff member by suicide Managing Grief and Supporting each Other through Bereavement Date: 13.9.22 Fee: £2,000
Client: Campbell Lutyens, Sharan Grewal ‘How to Deal with Life’s Curveballs - supporting each other through Loss and Change’ Date: 29.9.22 Fee: £1,500
WEBSITES
We continue to maintain and rely on our two websites to communicate with our community – one for the work of TGGP specifically and one as a stand-alone for A LOVE THAT NEVER DIES though this now gets very little traffic.
Tom Kihl continues to lead on managing the websites, and fully took over the hosting, maintenance and updating of the backend when Andy Dawson of Blue Snapper (who were responsible for the 2021 redesign) handed these roles over completely last autumn.
13,818 new users came to read the website for the first time over the last 12 months. Average daily visitors is 40. 54% of these visits are via mobile devices, which is down from last year and against overall online trends, suggesting people land on TGGP website when they are focused in front of their desktop computer as opposed to casually on the move. Grief Retreats remains the top landing page (after the homepage). Popular search terms include 'grief retreat', 'bereavement retreat' and 'bereaved parents', with search making up for 57% of all traffic.
The international reach of the website has grown, with 22% of our traffic now coming from the USA, and the UK's views down 11% with a total of 57% of the audience, although the prevalence of VPNs may well be making these geographical location analytics less accurate.
The biggest day for traffic was 3rd April, which spiked a total of 250 new visitors in a single day to the site
Demographics remain essentially unchanged, with 25-34 years olds making up the biggest visitor age range (33.5%) followed by 18-24 year olds (27.5%) and skewing slightly male at 54%. As before, this may be that demographic data on older age groups is not a clear in the data.
Currently we manage to send quarterly newsletters (via Mailchimp) to approx. 2,500 subscribers.
https://thegoodgriefproject.co.uk/
PRESS
We have made the most of our Press coverage for 2022/2023 - particularly following the launch of WHEN WORDS ARE NOT ENOUGH with reviews appearing in:
Cruse Magazine The Psychologist Seven Ponds Juno Magazine Prima I Newspaper The Jewish Telegraph The Stroud Times The Churchill Fellowship blog
To coincide with National Bereaved Parents Day June 2022, the i-news wrote about our story under the heading “6 ways bereaved parents can be helped through their grief”
Jane was quoted extensively in an Independent article about the TV series Sucession “Succession introduced a new way to mourn: What on earth is a grief counsellor?
Jane has also done a number of tv and radio interviews, webinars and podcasts including
Helping Children Smile again - Is there such a good thing as 'Good Grief'? (US podcast May 2022) Conversations with Annalisa Barbieri – “Processing Grief” June 2022 2 for The Good Grief Festival My Endless love and The Art of Pilgrimage October 2022 Andy’s Mom (US podcast October 2022) BBC Radio Devon (December 2022) Psychcrunch Ep 32 - How to face grief (BPS – Feb 2023)
SOCIAL MEDIA
Our thanks go to Annabel Richmond for all her help in developing our strategies for social media an increasingly important way of communicating our core message and linking with others (charities and individuals) as part of a general conversation around death, dying and bereavement. We currently are active on Facebook, Twitter and Instagram.
The trend has been an encouraging increase in followers over all three social media platforms. This hopefully means, that word about our work is continuing to be spread internationally. The aim of these types of communication includes: raising awareness of our project, encouraging fundraising for the charity and to bring comfort to a like- minded peer-to-peer community. This is all achieved ‘organically’ without paid for advertising.
Our Facebook Photo Group that exists for the sharing of has continued to grow. Its purpose is to connect the bereaved within a private community. This group now has 326 active members. It remains our incentive to use this peer-to- peer community to encourage participation in fundraising events and for sharing our messaging.
Our online audience continues to be predominantly female, with 45–54-year-old adults the most engaged on FB, and 35–44-year-olds on Instagram. There has been slight growth in the male audience here, which is encouraging. If possible, we need to be continuing to find ways of reaching out to more men, and to the younger age groups in the coming year. Hopefully the publication and worldwide distribution of the new book will continue to help this process.
Our Active Grief Weekend participants regularly engage with posts that mention the weekend workshops. Care has been taken to continue to include all of the photography workshop material in our online platforms. It would be excellent to find ways of sharing samples of the weekend writing projects online too.
Organic Audience statistics:
On FACEBOOK, our followers have increased to 6038 currently (an increase of 19.5%) . The engagement with our posts is good. Suggesting that the posts continue to be overall more useful or impactful in their content. The reach is bigger - 61.5K (up from 52.3K) meaning a greater number of users have been reached throughout the year (up from 41.4K in 2021).
For INSTAGRAM, our number of followers is now 4038 from 2880 (which is a rewarding increase of 30%) with a ‘Reach’ of 21K - an increase of 29% from the previous year. It very much seems that the current expectation of this Meta- owned account is that users should pay to promote business posts. It is remains far more difficult to generate organically grown followers – particularly when ‘Reels’ are now the ‘best-rated’ type of post among social media audiences. Grief and ‘Reels’ do not seem to be a likely combination.
On TWITTER our audience has grown by 9% with numbers of followers increasing from 6233 to 6810
over the past year. Jane’s professional standing continues to be well-respected on this platform and her conversational engagement serves the charity very well indeed. It is an excellent way of boosting conversations about grief while reaching out and connecting with new organisations. To consider: creating a moderated discussion community group on Twitter.
NETWORKS AND OUR PLACE WITHIN THE BEREAVEMENT COMMUNITY AND RELATIONSHIP TO OTHER CHARITIES
We continue to develop our relationships with other bereavement charities in the UK many of whom have used the documentary A LOVE THAT NEVER DIES to engage in the national conversation about death dying and bereavement. We have regular and friendly contact with Cruse, Child Bereavement UK and The Compassionate Friends.
Jane is on The House of Commons All Party Parliamentary Group on Bereavement Support and attends monthly meetings of the Childhood Bereavement Network and National Bereavement Alliance.
FUNDRAISING
Following two (pandemic related) cancellations The Good Grief Kilimanjaro Challenge eventually took place in October 2022. Our thanks go to the whole team led by Jez Stone, all of whom summitted successfully and raised almost £100,000 to support our work. Anyone who has taken on a physical challenge (organised or not) knows what it means to double the task by fundraising for charity, especially when there are so many ‘good causes’ to support. We are indebted to them all.
Again, we thank The Jessica Mathers Trust for their continued financial support to the tune of £12,000 annually. We continue to receive small donations from our online presence principally through PayPal.
PLANS FOR THE FUTURE
Our plans for the next year are:
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Active Grief - To continue developing our practice and philosophy around active and creative grief. We have booked Blackadon Farm for four more retreats during 2023 and 2024.
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When Words are not Enough – we will continue to promote the book, especially in USA and Australia.
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GRIEF-fit – this is a new initiative and a spin off from Joe’s sessions on The Active Grief Weekends. Joe will offer a 12-week fitness programme for a small cohort formed from our guests on the retreat.
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Fundraising – fundraising challenges are an important part of gathering support, both financially and physically. A second Good Grief Kilimanjaro Challenge is planned for October 2023, to be joined this time by Joe and Jimmy.
5. Finances – Given the very significant funds raised by the Kilimanjaro Challenge we now have a comfortable ‘cushion’ to continue delivering the Active Grief Weekends and provide ‘grief-fit’ support over the next two years. This means we are now in a position to allocate a proportion as a reserve fund. In accordance with the Charity Commission's guidance on reserves, the Trustees have considered and agreed to a reserves strategy of creating a contingent reserve equivalent to a minimum amount running expenses This would enable the Charity to continue its activities for a limited period in the event of a significant drop in funding. The reserve considered necessary to meet these objectives is £30,000. At present the reserves are sufficient to cover this contingency.
FINANCIAL REVIEW
Our annual accounts have been prepared by David Blood FCCA of DB Accountants Ltd. (see separate document)
STRUCTURE AND GOVERNANCE
THE GOOD GRIEF PROJECT is a CIO – Charitable Incorporated Organisation whose only voting members are its Charity Trustees.
Governing Document - Our Constitution can be found here https://drive.google.com/open?id=0BziPhO3rqpzMdDlIbDk4ZFVIdVk
Reference and administrative details - UK registered Charity number: 1170244
Principal Office : 3 Rowes Farm Barns, Stoke Gabriel, Totnes TQ9 6RT
Our advisers
Auditors: David Blood FCCA, DB Accountants Ltd., The Gables, Yonder Meadow, Stoke Gabriel, Totnes, Devon TQ9 6QE
Solicitors: Anthony Collins Solicitors LLP, 134 Edmund Street, Birmingham B3 2ES
Directors and trustees The trustees and officers serving during the year and since the year end were as follows:
TGGP nominated chair: Andy Freedman
Chief Executive Officer/Secretary: Jimmy Edmonds
Trustees: Jane Harris, Joe Edmonds, Jo Bousfield, Rosa Harris Edmonds, Tom Kihl, Sara Tibbetts, Sally Byng
www.thegoodgriefproject.co.uk
Company Registration Number - ce009068
The Charity Registration Number is :- 1170244
THE GOOD GRIEF PROJECT
Report and Accounts
31 March 2023
THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
The Trustees present their Report and Accounts for the year ended 31 March 2023, which also comprises the Directors' Report required by the Companies Act 2006.
Reference and administrative details
The charity name.
The legal name of the charity is:- THE GOOD GRIEF PROJECT.
The charity is also known by its operating name, N/A.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1170244.
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The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
A
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THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
The principal operating address, telephone number, email and web addresses of the charity are:-
3 Rowes Farm Barns Aish Road, Stoke Gabriel Totnes, TQ9 6RT Telephone Email Address Web address
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
The Trustees in office during the year and on the date the report was approved were:-
Kieron Milsom (Apointed 5 July 2022)
James Edmonds also known as Jimmy Edmonds Jane Harris Andy Freedman Rosa Harris Edmonds Joe Edmonds Sara Tibbetts Tom Kihi Jo Bousfield Sally Byng
Objects and activities of the charity
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
The purposes of the charity as set out in its governing document.
To support families grieving after the untimely death of a loved one, particularly the death of a child - and to promote an understanding of what it means to grieve in a society that often has difficulty talking openly about death, dying and bereavement. Both of these objectives involve giving a voice to grief – we do this with the films we produce and distribute, by delivering our Active Grief Weekend Retreats, liaising with other bereavement charities and with a sustained activity on social media.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
The management of the Company is the responsibility of the Trustees who are elected and coopted under the terms of the Trust deed.
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THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
Financial review
The charity's financial position at the end of the year ended 31 March 2023
The financial position of the charity at 31 March 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2023 £ 81,788 85,045 85,045 |
2022 £ (9,473) 6,253 6,253 |
|---|---|---|
Financial review of the position at the reporting date, 31 March 2023 .
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Policies on reserves.
In accordance with the Charity Commission's guidance on reserves, the Trustees have considered and agreed to a reserves strategy of creating a contingent reserve equivalent to a minimum amount running expenses This would enable the Charity to continue its activities for a limited period in the event of a significant drop in funding. The reserve considered necessary to meet these objectives is £30,000. At present the reserves are sufficient to cover this contingency. The reserves should be restricted reserves for Projects, namely, sufficient designated reserves to cover the cost of two retreats, should there be a substantial change in funding to the charity. This is a total of £30,000 calculated based on costs of £15,000 per retreat.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Details of The Independent Examiner
David Blood FCCA
Member of Chartered Certified Accountants
The Gables
Yonder Meadow Stoke Gabriel Totnes
TQ9 6QE
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THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
Statement of the Directors Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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 are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
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THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
Method of preparation of accounts - Small company provisions
The financial statements are set out on pages 12 to 14.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 19 July 2023.
JAMES EDMONDS AND ANDY FREEDMAN Director and Trustee
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THE GOOD GRIEF PROJECT
Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2023
I report to the Trustees on my examination of the financial statements of the charitable company on pages 12 to 14 for the year ended 31 March 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 12.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 9, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
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Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and 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 charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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.
Signed:-
David Blood FCCA - Independent Examiner
Chartered Certified Accountants
The Gables Yonder Meadow Stoke Gabriel Totnes TQ9 6QE
This report was signed on 20 July 2023
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THE GOOD GRIEF PROJECT - Statement of Financial Activities for the year ended 31 March 2023
Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2023, as required by the Companies Act 2006)
| Current year Unrestricted Funds 2023 £ Income & Endowments from: Donations & Legacies A1 144,596 Charitable activities A2 13,286 Total income A 157,882 Expenditure on: Raising funds B1 70,660 Total expenditure B 76,094 Net income for the year 81,788 Net income after transfers A-B-C 81,788 81,788 Reconciliation of funds:- E Total funds brought forward 6,253 Total funds carried forward 88,041 SORP Ref Net movement in funds |
Current year Restricted Funds 2023 £ - - - - - - - - - - |
Current year Total Funds 2023 £ 144,596 13,286 157,882 70,660 76,094 81,788 81,788 81,788 6,253 88,041 |
Prior Year Total Funds 2022 £ 34,231 11,090 45,321 54,794 54,794 (9,473) (9,473) (9,473) 15,726 6,253 |
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages 12 to 14 form an integral part of these accounts.
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THE GOOD GRIEF PROJECT - Statement of Financial Activities for the year ended 31 March 2023
All activities derive from continuing operations
The notes attached on pages 12 to 14 form an integral part of these accounts.
THE GOOD GRIEF PROJECT - Resources applied in the year ended 31 March 2023 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities |
2023 £ 81,788 81,788 |
2022 £ (9,473) (9,473) |
|---|---|---|
The notes attached on pages 12 to 14 form an integral part of these accounts.
Movements in revenue and capital funds for the year ended 31 March 2023
Revenue accumulated funds
| Unrestricted Funds 2023 £ Accumulated funds brought forward 6,253 81,788 88,041 Closing revenue funds 88,041 Summary of funds Unrestricted and Designated funds 2023 £ Revenue accumulated funds 88,041 Recognised gains and losses before transfers |
Restricted Funds 2023 £ - - - - Restricted Funds 2023 £ - |
Total Funds 2023 £ 6,253 81,788 88,041 88,041 Total Funds 2023 £ 88,041 |
Last year Total Funds 2022 £ 15,726 (9,473) 6,253 6,253 Last Year Total Funds 2022 £ 6,253 |
|---|---|---|---|
The notes attached on pages 12 to 14 form an integral part of these accounts.
9
THE GOOD GRIEF PROJECT - Statement of Financial Activities for the year ended 31 March 2023
THE GOOD GRIEF PROJECT Income and Expenditure Account for the year ended 31 March 2023 as required by the Companies Act 2006
| Income Income from operations Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Fundraising costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income |
2023 £ 157,882 157,882 157,882 70,660 - 76,094 81,788 - 81,788 81,788 |
2022 £ 45,321 45,321 45,321 54,794 - 54,794 (9,473) - (9,473) (9,473) |
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 12 to 14 form an integral part of these accounts.
10
THE GOOD GRIEF PROJECT - Balance Sheet as at 31 March 2023
| SORP | ||||||
|---|---|---|---|---|---|---|
| Note | Ref | 2023 | 2022 | |||
| £ | £ | |||||
| Current assets | B | |||||
| Debtors | 6 | B2 | - | 1,500 | ||
| Cash at bank and in hand | B4 | 88,466 | 5,178 | |||
| Total current assets | 88,466 | 6,678 | ||||
| Creditors: amounts falling due within | ||||||
| one year | 7 | C1 | (425) | (425) | ||
| Net current assets | 88,041 | 6,253 | ||||
| The total net assets of the charity | 88,041 | 6,253 | ||||
| The total net assets of the charity are | funded | by the | funds of the | charity, as follows:- |
Restricted funds
| Unrestricted Funds Unrestricted Revenue Funds 10 D3 88,041 Designated Funds Total charity funds |
- 9,248 88,041 88,041 |
- 9,248 6,253 |
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
JAMES EDMONDS AND ANDY FREEDMAN
Trustee
Approved by the board of trustees on 19 July 2023
The notes attached on pages 12 to 14 form an integral part of these accounts.
11
THE GOOD GRIEF PROJECT
Notes to the Accounts for the year ended 31 March 2023
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no endowment funds.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
There are no significant implications of such matters
5 Remuneration and payments to Trustees and persons connected with them
Please refer to Appendix 1 of the financial statements for such transactions
| 2023 | 2022 | ||
|---|---|---|---|
| 6 | Debtors | £ | £ |
| Trade debtors | - | 1,500 |
12
THE GOOD GRIEF PROJECT
Notes to the Accounts for the year ended 31 March 2023
| 7 Creditors: amounts falling due within one year Accruals 8 Income and Expenditure account summary At 1 April 2022 Surplus after tax for the year At 31 March 2023 |
2023 £ 425 2023 £ 6,253 81,788 88,041 |
2022 £ 425 2022 £ 15,726 (9,473) 6,253 |
|---|---|---|
9 Particulars of how particular funds are represented by assets and liabilities
| At 31 March 2023 Current Assets Current Liabilities At 1 April 2022 Current Assets Current Liabilities |
Unrestricted funds £ 88,466 (425) 88,041 Unrestricted funds £ 6,678 (425) 6,253 |
Designated funds £ - - Designated funds £ - - - |
Restricted funds £ - - - Restricted funds £ - - - |
Total Funds £ 88,466 (425) 88,041 Total Funds £ 6,678 (425) 6,253 |
|---|---|---|---|---|
10 Change in total funds over the year as shown in Note 9 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds |
Funds brought forward from 2022 £ 6,253 6,253 6,253 |
Movement in funds in 2023 See Note 11 £ 81,788 81,788 81,788 |
£ - - - Transfers between funds in 2023 |
Funds carried forward to 2024 £ 88,041 88,041 88,041 |
|---|---|---|---|---|
13
THE GOOD GRIEF PROJECT
Notes to the Accounts for the year ended 31 March 2023
11 Analysis of movements in funds over the year as shown in Note 10
| Unrestricted and designated funds:- Unrestricted Revenue Funds |
Income 2023 £ 157,882 157,882 |
Expenditure 2023 £ (76,094) (76,094) |
Other Gains & Losses 2023 £ - - |
Movement in funds 2023 £ 81,788 81,788 |
|---|---|---|---|---|
Gains and losses are detailed in notes 0,0, 0, 0 and 0
12 The purposes for which the funds as
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve Designated Fixed Asset Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
13 Ultimate controlling party
The charity is under the control of its legal members.
~~…………………….~~
~~…………………….~~
Appendix 1
A total of £28,500.00 (2022 £ 32,000) was paid in licensing from The Good Grief Project CIO (1170244) for film licensing to Beyond Goodbye Media during the year. Jane Harris and James (‘Jimmy’) Edmonds are directors of Beyond Goodbye Media as well as trustees of The Good Grief Project CIO (1170244)
…………………….
Jane Harris - fees for AGW 8 = £250 (2022 FOR AGW 7 £500)
THUS: A total of £250 (2022 - £500) was paid to Jane Harris as fees for staffing The Active Grief Weekend Retreats during the financial year. Jane Harris is a trustee of The Good Grief Project CIO (1170244)
……………………. Jimmy Edmonds - use of home as office = £4608.00 (2022 - £309.75) Jimmy Edmonds - expenses Copenhagen = £450 Jimmy Edmonds - fees AGW 9 = £350 Jimmy Edmonds - expenses AGW 8 = £ 274.32 (2022 FOR AGW 7 £246.70) Jimmy Edmonds - fess AGW 8 = £250 (2022 FOR AGW 7 £1000) Jimmy Edmonds - expenses Copenhagen = £50 Jimmy Edmonds - annual comms fee = £320.00 Jimmy Edmonds - expenses Copenhagen = £110.99
THUS: A total of £6413.31 (2022 - £1,556.45) was paid to Jimmy Edmonds as reimbursement for various expenses and fees for delivering The Active Grief Weekend Retreats during the financial year. Jimmy Edmonds is a trustee of The Good Grief Project CIO (1170244)
…………………….
Joe Edmonds - fees AGW 8 = £250 (2022 FOR AGW 7 - £500.00/ 3 peaks expenses £375 ) Joe Edmonds - fees and expenses AGW 9 = £517.00
THUS: A total of £750 was paid for staffing & £17 in expenses paid on The Active Grief Weekend Retreats (6th - 8th May 2022 & 14th - 16th October 2022) to Joe Edmonds Personal Training by the charity during the financial year. (2022 - £875.00) Joe Edmonds is Trustee of The Good Grief Project CIO (1170244)
…………………….
Rosa Harris - fees and expenses AGW 8 catering = £2000.00 (2022 for AGW 7 - £2298.30) Rosa Harris - fees and expenses AGW 9 catering = £2,206.10
THUS: A total of £4,206.10 was paid for staffing and expenses for catering services The Active Grief Weekend Retreats to Rosa Harris Edmonds by the charity during the financial year. (2022 - £2298.30)
Rosa Harris Edmonds is Trustee of The Good Grief Project CIO (1170244)
…………………….
Jo Bousfield - fees and expenses AGW 8 = £316.15 (2022 for AGW 7 -
£540.60) Jo Bousfield - fees AGW 9 = £500.00
THUS: A total of £816.15 was paid to Jo Bousfield as fees and expenses for staffing The Active Grief Weekend Retreats during the financial year. (2022 - £540.60) Jo Bousfield is a trustee of The Good Grief Project CIO (1170244)
…………………….
Tom Kihl - fees for website maintenance = £430.00 (2022 - £1500)
THUS: A total of £430.00 was paid to Tom Kihl as fees for website maintenance during the financial year. (2022 - £1500) Tom Kihl is a trustee of The Good Grief Project CIO (1170244)
Company Registration Number - ce009068
The Charity Registration Number is :- 1170244
THE GOOD GRIEF PROJECT
Report and Accounts
31 March 2023
THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
The Trustees present their Report and Accounts for the year ended 31 March 2023, which also comprises the Directors' Report required by the Companies Act 2006.
Reference and administrative details
The charity name.
The legal name of the charity is:- THE GOOD GRIEF PROJECT.
The charity is also known by its operating name, N/A.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1170244.
.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
A
1
THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
The principal operating address, telephone number, email and web addresses of the charity are:-
3 Rowes Farm Barns Aish Road, Stoke Gabriel Totnes, TQ9 6RT Telephone Email Address Web address
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
The Trustees in office during the year and on the date the report was approved were:-
Kieron Milsom (Apointed 5 July 2022)
James Edmonds also known as Jimmy Edmonds Jane Harris Andy Freedman Rosa Harris Edmonds Joe Edmonds Sara Tibbetts Tom Kihi Jo Bousfield Sally Byng
Objects and activities of the charity
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
The purposes of the charity as set out in its governing document.
To support families grieving after the untimely death of a loved one, particularly the death of a child - and to promote an understanding of what it means to grieve in a society that often has difficulty talking openly about death, dying and bereavement. Both of these objectives involve giving a voice to grief – we do this with the films we produce and distribute, by delivering our Active Grief Weekend Retreats, liaising with other bereavement charities and with a sustained activity on social media.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
The management of the Company is the responsibility of the Trustees who are elected and coopted under the terms of the Trust deed.
2
THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
Financial review
The charity's financial position at the end of the year ended 31 March 2023
The financial position of the charity at 31 March 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2023 £ 81,788 85,045 85,045 |
2022 £ (9,473) 6,253 6,253 |
|---|---|---|
Financial review of the position at the reporting date, 31 March 2023 .
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Policies on reserves.
In accordance with the Charity Commission's guidance on reserves, the Trustees have considered and agreed to a reserves strategy of creating a contingent reserve equivalent to a minimum amount running expenses This would enable the Charity to continue its activities for a limited period in the event of a significant drop in funding. The reserve considered necessary to meet these objectives is £30,000. At present the reserves are sufficient to cover this contingency. The reserves should be restricted reserves for Projects, namely, sufficient designated reserves to cover the cost of two retreats, should there be a substantial change in funding to the charity. This is a total of £30,000 calculated based on costs of £15,000 per retreat.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Details of The Independent Examiner
David Blood FCCA
Member of Chartered Certified Accountants
The Gables
Yonder Meadow Stoke Gabriel Totnes
TQ9 6QE
3
THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
Statement of the Directors Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
-
to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
-
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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 are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
4
THE GOOD GRIEF PROJECT
Company Registration Number - ce009068
Trustees' Annual Report for the year ended 31 March 2023
Method of preparation of accounts - Small company provisions
The financial statements are set out on pages 12 to 14.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 19 July 2023.
JAMES EDMONDS AND ANDY FREEDMAN Director and Trustee
5
THE GOOD GRIEF PROJECT
Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2023
I report to the Trustees on my examination of the financial statements of the charitable company on pages 12 to 14 for the year ended 31 March 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 12.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 9, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
6
THE GOOD GRIEF PROJECT
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and 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 charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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.
Signed:-
David Blood FCCA - Independent Examiner
Chartered Certified Accountants
The Gables Yonder Meadow Stoke Gabriel Totnes TQ9 6QE
This report was signed on 20 July 2023
7
THE GOOD GRIEF PROJECT - Statement of Financial Activities for the year ended 31 March 2023
Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2023, as required by the Companies Act 2006)
| Current year Unrestricted Funds 2023 £ Income & Endowments from: Donations & Legacies A1 144,596 Charitable activities A2 13,286 Total income A 157,882 Expenditure on: Raising funds B1 70,660 Total expenditure B 76,094 Net income for the year 81,788 Net income after transfers A-B-C 81,788 81,788 Reconciliation of funds:- E Total funds brought forward 6,253 Total funds carried forward 88,041 SORP Ref Net movement in funds |
Current year Restricted Funds 2023 £ - - - - - - - - - - |
Current year Total Funds 2023 £ 144,596 13,286 157,882 70,660 76,094 81,788 81,788 81,788 6,253 88,041 |
Prior Year Total Funds 2022 £ 34,231 11,090 45,321 54,794 54,794 (9,473) (9,473) (9,473) 15,726 6,253 |
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages 12 to 14 form an integral part of these accounts.
8
THE GOOD GRIEF PROJECT - Statement of Financial Activities for the year ended 31 March 2023
All activities derive from continuing operations
The notes attached on pages 12 to 14 form an integral part of these accounts.
THE GOOD GRIEF PROJECT - Resources applied in the year ended 31 March 2023 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities |
2023 £ 81,788 81,788 |
2022 £ (9,473) (9,473) |
|---|---|---|
The notes attached on pages 12 to 14 form an integral part of these accounts.
Movements in revenue and capital funds for the year ended 31 March 2023
Revenue accumulated funds
| Unrestricted Funds 2023 £ Accumulated funds brought forward 6,253 81,788 88,041 Closing revenue funds 88,041 Summary of funds Unrestricted and Designated funds 2023 £ Revenue accumulated funds 88,041 Recognised gains and losses before transfers |
Restricted Funds 2023 £ - - - - Restricted Funds 2023 £ - |
Total Funds 2023 £ 6,253 81,788 88,041 88,041 Total Funds 2023 £ 88,041 |
Last year Total Funds 2022 £ 15,726 (9,473) 6,253 6,253 Last Year Total Funds 2022 £ 6,253 |
|---|---|---|---|
The notes attached on pages 12 to 14 form an integral part of these accounts.
9
THE GOOD GRIEF PROJECT - Statement of Financial Activities for the year ended 31 March 2023
THE GOOD GRIEF PROJECT Income and Expenditure Account for the year ended 31 March 2023 as required by the Companies Act 2006
| Income Income from operations Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Fundraising costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income |
2023 £ 157,882 157,882 157,882 70,660 - 76,094 81,788 - 81,788 81,788 |
2022 £ 45,321 45,321 45,321 54,794 - 54,794 (9,473) - (9,473) (9,473) |
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 12 to 14 form an integral part of these accounts.
10
THE GOOD GRIEF PROJECT - Balance Sheet as at 31 March 2023
| SORP | ||||||
|---|---|---|---|---|---|---|
| Note | Ref | 2023 | 2022 | |||
| £ | £ | |||||
| Current assets | B | |||||
| Debtors | 6 | B2 | - | 1,500 | ||
| Cash at bank and in hand | B4 | 88,466 | 5,178 | |||
| Total current assets | 88,466 | 6,678 | ||||
| Creditors: amounts falling due within | ||||||
| one year | 7 | C1 | (425) | (425) | ||
| Net current assets | 88,041 | 6,253 | ||||
| The total net assets of the charity | 88,041 | 6,253 | ||||
| The total net assets of the charity are | funded | by the | funds of the | charity, as follows:- |
Restricted funds
| Unrestricted Funds Unrestricted Revenue Funds 10 D3 88,041 Designated Funds Total charity funds |
- 9,248 88,041 88,041 |
- 9,248 6,253 |
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
JAMES EDMONDS AND ANDY FREEDMAN
Trustee
Approved by the board of trustees on 19 July 2023
The notes attached on pages 12 to 14 form an integral part of these accounts.
11
THE GOOD GRIEF PROJECT
Notes to the Accounts for the year ended 31 March 2023
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no endowment funds.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
There are no significant implications of such matters
5 Remuneration and payments to Trustees and persons connected with them
Please refer to Appendix 1 of the financial statements for such transactions
| 2023 | 2022 | ||
|---|---|---|---|
| 6 | Debtors | £ | £ |
| Trade debtors | - | 1,500 |
12
THE GOOD GRIEF PROJECT
Notes to the Accounts for the year ended 31 March 2023
| 7 Creditors: amounts falling due within one year Accruals 8 Income and Expenditure account summary At 1 April 2022 Surplus after tax for the year At 31 March 2023 |
2023 £ 425 2023 £ 6,253 81,788 88,041 |
2022 £ 425 2022 £ 15,726 (9,473) 6,253 |
|---|---|---|
9 Particulars of how particular funds are represented by assets and liabilities
| At 31 March 2023 Current Assets Current Liabilities At 1 April 2022 Current Assets Current Liabilities |
Unrestricted funds £ 88,466 (425) 88,041 Unrestricted funds £ 6,678 (425) 6,253 |
Designated funds £ - - Designated funds £ - - - |
Restricted funds £ - - - Restricted funds £ - - - |
Total Funds £ 88,466 (425) 88,041 Total Funds £ 6,678 (425) 6,253 |
|---|---|---|---|---|
10 Change in total funds over the year as shown in Note 9 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds |
Funds brought forward from 2022 £ 6,253 6,253 6,253 |
Movement in funds in 2023 See Note 11 £ 81,788 81,788 81,788 |
£ - - - Transfers between funds in 2023 |
Funds carried forward to 2024 £ 88,041 88,041 88,041 |
|---|---|---|---|---|
13
THE GOOD GRIEF PROJECT
Notes to the Accounts for the year ended 31 March 2023
11 Analysis of movements in funds over the year as shown in Note 10
| Unrestricted and designated funds:- Unrestricted Revenue Funds |
Income 2023 £ 157,882 157,882 |
Expenditure 2023 £ (76,094) (76,094) |
Other Gains & Losses 2023 £ - - |
Movement in funds 2023 £ 81,788 81,788 |
|---|---|---|---|---|
Gains and losses are detailed in notes 0,0, 0, 0 and 0
12 The purposes for which the funds as
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve Designated Fixed Asset Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
13 Ultimate controlling party
The charity is under the control of its legal members.
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Appendix 1
A total of £28,500.00 (2022 £ 32,000) was paid in licensing from The Good Grief Project CIO (1170244) for film licensing to Beyond Goodbye Media during the year. Jane Harris and James (‘Jimmy’) Edmonds are directors of Beyond Goodbye Media as well as trustees of The Good Grief Project CIO (1170244)
…………………….
Jane Harris - fees for AGW 8 = £250 (2022 FOR AGW 7 £500)
THUS: A total of £250 (2022 - £500) was paid to Jane Harris as fees for staffing The Active Grief Weekend Retreats during the financial year. Jane Harris is a trustee of The Good Grief Project CIO (1170244)
……………………. Jimmy Edmonds - use of home as office = £4608.00 (2022 - £309.75) Jimmy Edmonds - expenses Copenhagen = £450 Jimmy Edmonds - fees AGW 9 = £350 Jimmy Edmonds - expenses AGW 8 = £ 274.32 (2022 FOR AGW 7 £246.70) Jimmy Edmonds - fess AGW 8 = £250 (2022 FOR AGW 7 £1000) Jimmy Edmonds - expenses Copenhagen = £50 Jimmy Edmonds - annual comms fee = £320.00 Jimmy Edmonds - expenses Copenhagen = £110.99
THUS: A total of £6413.31 (2022 - £1,556.45) was paid to Jimmy Edmonds as reimbursement for various expenses and fees for delivering The Active Grief Weekend Retreats during the financial year. Jimmy Edmonds is a trustee of The Good Grief Project CIO (1170244)
…………………….
Joe Edmonds - fees AGW 8 = £250 (2022 FOR AGW 7 - £500.00/ 3 peaks expenses £375 ) Joe Edmonds - fees and expenses AGW 9 = £517.00
THUS: A total of £750 was paid for staffing & £17 in expenses paid on The Active Grief Weekend Retreats (6th - 8th May 2022 & 14th - 16th October 2022) to Joe Edmonds Personal Training by the charity during the financial year. (2022 - £875.00) Joe Edmonds is Trustee of The Good Grief Project CIO (1170244)
…………………….
Rosa Harris - fees and expenses AGW 8 catering = £2000.00 (2022 for AGW 7 - £2298.30) Rosa Harris - fees and expenses AGW 9 catering = £2,206.10
THUS: A total of £4,206.10 was paid for staffing and expenses for catering services The Active Grief Weekend Retreats to Rosa Harris Edmonds by the charity during the financial year. (2022 - £2298.30)
Rosa Harris Edmonds is Trustee of The Good Grief Project CIO (1170244)
…………………….
Jo Bousfield - fees and expenses AGW 8 = £316.15 (2022 for AGW 7 -
£540.60) Jo Bousfield - fees AGW 9 = £500.00
THUS: A total of £816.15 was paid to Jo Bousfield as fees and expenses for staffing The Active Grief Weekend Retreats during the financial year. (2022 - £540.60) Jo Bousfield is a trustee of The Good Grief Project CIO (1170244)
…………………….
Tom Kihl - fees for website maintenance = £430.00 (2022 - £1500)
THUS: A total of £430.00 was paid to Tom Kihl as fees for website maintenance during the financial year. (2022 - £1500) Tom Kihl is a trustee of The Good Grief Project CIO (1170244)