**REGISTERED COMPANY NUMBER: 10292933 (England and Wales) REGISTERED CHARITY NUMBER: 1172763** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** ## **FOR** ## **THE GOOD GRIEF TRUST** Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH **THE GOOD GRIEF TRUST** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** ||**Page**| |---|---| |**Report of the Trustees**|1| |**Independent Examiner's Report**|2| |**Statement of Financial Activities**|3| |**Balance Sheet**|4 to 5| |**Notes to the Financial Statements**|6 to 10| |**Detailed Statement of Financial Activities**|11 to 12| **THE GOOD GRIEF TRUST** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 10292933 (England and Wales) ## **Registered Charity number** 1172763 ## **Registered office** Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH ## **Trustees** Ms L Magistris Entrepreneur Mrs S F J Slater Retired S D Sanderson Consultant Mrs M Brooker Consultant ## **Company Secretary** ## **Independent Examiner** Gary Elson, FCCA Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH Approved by order of the board of trustees on 28 January 2026 and signed on its behalf by: Ms L Magistris - Trustee Page 1 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GOOD GRIEF TRUST** ## **Independent examiner's report to the trustees of The Good Grief Trust ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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 accounts to be reached. Gary Elson, FCCA The Association of Chartered Certified Accountants Elson Geaves Accountants Chartered Certified Accountants Elson Geaves Forest Links Road Ferndown Dorset BH22 9PH 28 January 2026 Page 2 **THE GOOD GRIEF TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025** |2025
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
50,424
Other trading activities
2
9,070
Investment income
3
33
**Total**
59,527
**EXPENDITURE ON**
Raising funds
4
57,649
**NET INCOME/(EXPENDITURE)**
1,878
**RECONCILIATION OF FUNDS**
Total funds brought forward
13,187
**TOTAL FUNDS CARRIED FORWARD**
15,065|2024
Total
funds
£
32,168
15,109
40
47,317
60,160
(12,843)
26,030
13,187| |---|---| The notes form part of these financial statements Page 3 **THE GOOD GRIEF TRUST** ## **BALANCE SHEET** ## **31 JULY 2025** |2025
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Debtors
7
1,465
Cash at bank
21,620
23,085
**CREDITORS**
Amounts falling due within one year
8
(8,020)
**NET CURRENT ASSETS**
15,065
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
15,065
**NET ASSETS**
15,065
**FUNDS**
9
Unrestricted funds
15,065
**TOTAL FUNDS**
15,065|2024
Total
funds
£
5,373
12,169
17,542
(4,355)
13,187
13,187
13,187
13,187
13,187| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements continued... Page 4 **THE GOOD GRIEF TRUST** ## **BALANCE SHEET - continued** ## **31 JULY 2025** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 28 January 2026 and were signed on its behalf by: L Magistris - Trustee S F J Slater - Trustee S D Sanderson - Trustee M Brooker - Trustee The notes form part of these financial statements Page 5 **THE GOOD GRIEF TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Related party exemption** The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. continued... Page 6 **THE GOOD GRIEF TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025** |**2.**|**OTHER TRADING ACTIVITIES**|||| |---|---|---|---|---| |||2025|2024|| |||£|£|| ||Goods Sold|9,070|15,109|| |**3.**|**INVESTMENT INCOME**|||| |||2025|2024|| |||£|£|| ||Deposit account interest|33|40|| |**4.**|**RAISING FUNDS**|||| ||**Raising donations and legacies**|||| |||2025|2024|| |||£|£|| ||Support costs|52,419|51,731|| |**5.**|**TRUSTEES' REMUNERATION AND BENEFITS**|||| ||There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for|||the| ||year ended 31 July 2024.|||| ||**Trustees' expenses**|||| |||2025|2024|| |||£|£|| ||Trustees' expenses|2,681|3,981|| |**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|||| ||||Unrestricted|| ||||fund|| ||||£|| ||**INCOME AND ENDOWMENTS FROM**|||| ||Donations and legacies||32,168|| ||Other trading activities||15,109|| ||Investment income|||40| ||**Total**||47,317|| ||**EXPENDITURE ON**|||| ||Raising funds||60,160|| ||**NET INCOME/(EXPENDITURE)**||(12,843)|| continued... Page 7 **THE GOOD GRIEF TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025** |**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**- continued**|**- continued**| |---|---|---|---|---|---| ||||||Unrestricted| ||||||fund| ||||||£| ||**RECONCILIATION OF FUNDS**||||| ||Total funds brought forward||||26,030| ||**TOTAL FUNDS CARRIED**||||| ||**FORWARD**||||13,187| |**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||2025||2024| ||||£||£| ||Other debtors||1,465||5,373| |**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||2025||2024| ||||£||£| ||Trade creditors|||1|(1)| ||Accrued expenses||8,019||4,356| ||||8,020||4,355| |**9.**|**MOVEMENT IN FUNDS**||||| ||||Net||| ||||movement||At| |||At 1/8/24|in funds||31/7/25| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|13,187|1,878||15,065| ||**TOTAL FUNDS**|13,187|1,878||15,065| ||Net movement in funds, included in the above are as follows:||||| |||Incoming|Resources||Movement| |||resources|expended||in funds| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|59,527|(57,649)||1,878| ||**TOTAL FUNDS**|59,527|(57,649)||1,878| continued... Page 8 **THE GOOD GRIEF TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025** ## **9. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|| |---|---|---|---| |||movement|At| ||At 1/8/23|in funds|31/7/24| ||£|£|£| |**Unrestricted funds**|||| |General fund|26,030|(12,843)|13,187| |**TOTAL FUNDS**|26,030|(12,843)|13,187| |Comparative net movement in funds, included in the above are as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|47,317|(60,160)|(12,843)| |**TOTAL FUNDS**|47,317|(60,160)|(12,843)| |A current year 12 months and prior year 12|months combined position is as|follows:|| |||Net|| |||movement|At| ||At 1/8/23|in funds|31/7/25| ||£|£|£| |**Unrestricted funds**|||| |General fund|26,030|(10,965)|15,065| |**TOTAL FUNDS**|26,030|(10,965)|15,065| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|106,844|(117,809)|(10,965)| |**TOTAL FUNDS**|106,844|(117,809)|(10,965)| continued... Page 9 **THE GOOD GRIEF TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025** ## **10. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 July 2025. Page 10 **THE GOOD GRIEF TRUST** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Events
Donations
**Other trading activities**
Goods Sold
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Purchases
**Support costs**
**Management**
Wages & Consultancy
Rent
Telephone
Postage and stationery
Advertising, Marketing & PR
Sundries
Event Expenses
Website & IT Costs
Travel & Subsistence Costs
Bookkeeping Services
Professional Fees &Consultancy
**Finance**
Bank charges
**Governance costs**
Trustees' travelling expenses
Accountancy fees
Carried forward|2025
£
7,957
42,467
50,424
9,070
33
59,527
5,230
3,592
6,761
455
3,425
12,629
34
5,955
7,511
4,478
2,520
472
47,832
60
2,681
1,846
4,527|2024
£
828
31,340| |---|---|---| |||32,168
15,109
40| |||47,317
8,429
915
3,559
327
4,817
20,189
34
-
7,852
1,655
2,412
-| |||41,760
60
3,981
2,182
6,163| This page does not form part of the statutory financial statements Page 11 **THE GOOD GRIEF TRUST** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 JULY 2025** |**Governance costs**
Brought forward
Legal fees
Total resources expended
**Net income/(expenditure)**|2025
£
4,527
-
4,527
57,649
1,878|2024
£
6,163
3,748
9,911
60,160
(12,843)| |---|---|---| This page does not form part of the statutory financial statements Page 12 **==> picture [478 x 34] intentionally omitted <==** **----- Start of picture text -----**
i CHARITY COMMISSION | Independent examiner's report on the
(34) FOR ENGLAND AND WALES accounts
**----- End of picture text -----**
Section A Independent Examiner’s Report On accounts for the year ended ~~a~~ Charity no ~~(ifany) | 1172763~~ n of the accounts of the above 1/07/2025 - Responsibilities and basis of report sible for the preparation of the ents of the Charities Act 2011 the Trust’s accounts carried out carrying out my examination, | s given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement XXXXXKXXXKXXKXKKK XXXXXKXKXKXKXKXKXKKKKKXKKKKKKKKKKKKKKMK | have completed my examination. | confirm that no ma e nin connection with the examinatio XXXXXXXX XXXXXXXXXXxX which gives me cause to believe that in, any MSNA rect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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 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 accounts to be reached. * Please delete the words in the brackets if they do not apply. **==> picture [269 x 100] intentionally omitted <==** **----- Start of picture text -----**
Signed: fae fA © |
Name: |GARY ELSON
Relevant professional
qualification(s) or body FCCA
IER 1
**----- End of picture text -----**
Date: ~~06/05/2026~~ Oct 2018 ~~_~~ ~~|~~ eds to highlight material matters of concern e ation of charity accounts: directions and id Give here brief details of any items that the ishes to disclose. IER 2 Oct 2018