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2022-02-28-accounts

Charity Registration No. 1173121

Company Registration No. 10595077 (England and Wales)

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED

(A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs E Tabony Mr A Gemmill Ms M Nettleford Mrs K Western Charity number 1173121 Company number 10595077 Registered office Bay Lodge 36 Harefield Road Uxbridge Middlesex UB8 1PH Independent examiner Ward Williams Bay Lodge 36 Harefield Road Uxbridge Middlesex UB8 1PH Bankers Barclays Bank PLC Leicester LE87 2BB

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 12

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 28 FEBRUARY 2022

The trustees present their report and financial statements for the year ended 28 February 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (published in October 2019).

Objectives and activities

The charity's objects are to relieve emotional and psychological suffering of children, young people and adults who are experiencing the loss of their parent(s) or family member(s).

Seasons for Growth is a grief education programme that helps participants understand the feelings associated with loss. The facilitator supports a small peer group to explore and manage feelings, develop coping skills and gain knowledge about what is happening to them physically, socially and emotionally.

Seasons for Growth is a validated programme that originated in Australia and is now used in several countries. Participants use a journal provided by the facilitator known as a 'companion'. The 'companion' has been trained to use a manual to deliver a one hour session over an eight-week period.

The Seasons for Growth programme is written at four levels for children/young people, and there is an additional programme written at adult level. This enables the 'companion' to choose the level most appropriate to the group. This enables access to the programme at all levels and abilities from the age of 5 years when the young person has cognitive ability to gain knowledge and skills, right through to adulthood.

The benefits extend to anyone who is grieving regardless of their loss. Written as part of the Australian Youth Suicide Prevention Programme in the mid 1990's, the programme has been regularly updated and evaluated. Central to the programme is that there is no comparison of loss so that participants are able to use the knowledge and skills they gain on the course at an age and ability appropriate level. Used in community settings such as schools and libraries, the small peer group can take place at any setting where people of similar age and ability come together.

The advancement of education : For the public benefit, Seasons for Growth provides an opportunity to develop the individual capabilities, competence, skills and understanding of children, young people and adults who need relief from their experience of loss. Children and young people are supported to understand their loss and what is happening to them. Following a loss, children and young people are often distracted by thoughts of what is happening at home. Seasons for Growth Grief Education programme helps process their thoughts through improved knowledge, skills and coping strategies to enable better access to education.

The advancement of health: For the public benefit, Seasons for Growth promotes emotional health and wellbeing and self-esteem following significant loss. Participant evaluations are collated to assist in demonstrating it reaches the purpose of the health promoting activities to show a proven beneficial effect on emotional health including self-esteem of those who have experienced a loss. Significant loss situations can include death, separation, divorce, family imprisonment, loss of employment, friendships and many more.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

Achievements and performance

Seasons for Growth Grief Education Ltd (Seasons) continues to develop across England and Wales delivering training for supporting children, young people, and adults. Since the development of the parent support programme has been written and delivered to parents of bereaved children to help them support their child, and a different parent support programme delivered to parents of children who are experiencing divorce. All children and young people journals are now provided with Version 3 materials and we are in the process of having journals level 1-3 translated and printed in Welsh.

In November 2021 Seasons had a stall and attended two Open Forum Events. One was Student Mental Health; Responding to the Crisis and Children and Young People’s; New Normal, Same Crisis. It was evident from these events that there is an overwhelming need for a tier 2 intervention like our programme. This also prompted a price review with the trustees.

In January 2022 an update of the website took place.

Due to Covid-19 restrictions there were no face-to-face Companion Trainings delivered over this time however there were many online including a Train the Trainer in May 2021. We trained 6 established Companions to become Trainers to deliver the Children and Young person’s Companion Training. This was significant as it has prompted the expansion of Seasons into new areas as well as the reignition of others. This includes Seasons for Growth in Ireland which Seasons for Growth England and Wales continues to support.

Online in March 2021 there were 18 companions trained and 13 attended a reconnector. A further 16 companions were trained online in April 2021. In June 2021 there were 7 companions online and 5 more trained online in September 2021. Another 18 companions were trained in October 2021, one of the trainers that delivered this was a new trainer trained in May. Between November 2021 to February 2022 7 more companions attended reconnectors online. Of the 6 new Trainers from May, 4 of then delivered Companion trainings in September and October 2021. Following these the companions and trainers are arranging the delivery of the programme to children in schools.

Financial review

Total income during the year of £49,490 (2021: £30,983) was received, all of which was unrestricted in nature.

Resources expended totalled £31,111 (2021: £29,031) during the year, giving the charity a surplus for the period of £18,379 (2021: £1,952) and leaving reserves carried forward of £62,033 (2021: £43,654). These reserves (all of which are unrestricted in nature) will be carried forward for use in future years.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in income, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The current level of funds held are necessary in order to enable the expansion of the charity.

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for the future

To expand the number of trainers by approaching experienced ‘companions’ who are able to demonstrate regular engagement in facilitating Seasons for Growth and understand the principles of the programme.

To sponsor events in child and young people’s mental health. Invest in resources to take to conferences to promote Seasons and explore speaking at conferences as well as having a stall.

To train companions to deliver the parent programme.

Structure, governance and management

The charity is a company limited by guarantee which was incorporated on 1 February 2017 and registered as a charity on 19 May 2017. The charity is governed by its memorandum and Articles of Association. The directors, who are also trustees of the charity, are responsible for the governance and management of the charity.

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs E Tabony

Mr A Gemmill

Ms M Nettleford

Mrs K Western

The charity may, by ordinary resolution, appoint a person who is willing to be a director and determine the rotation in which any additional directors are to retire.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

The Trustees have met regularly throughout the year to discuss the charity's business affairs.

The trustees' report was approved by the Board of Trustees.

..............................

Mrs E Tabony

Trustee Dated: .........................

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SEASONS FOR GROWTH GRIEF EDUCATION LIMITED

I report to the trustees on my examination of the financial statements of Seasons for Growth Grief Education Limited (the charity) for the year ended 28 February 2022.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

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

Colin Hamilton ACCA

Ward Williams Bay Lodge 36 Harefield Road Uxbridge Middlesex UB8 1PH

Dated: .........................

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2022

Notes
Income from:
Donations and legacies
2
Charitable activities
3
Total income
Expenditure on:
Charitable activities
4
Net income for the year/
Net movement in funds
Fund balances at 1 March 2021
Fund balances at 28 February 2022		 2022
£
30
49,460
49,490
31,111
18,379
43,654
62,033		 2021
£
-
30,983
30,983
29,031
1,952
41,702
43,654

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 28 FEBRUARY 2022

Notes
Fixed assets
Tangible assets
8
Current assets
Stocks
9
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds		 2022
£
14,743
8,578
39,434
62,755
(840)		 £
118
61,915
62,033
62,033
62,033		 2021
£
12,730
1,033
30,314
44,077
(720)		 £
297
43,357
43,654
43,654
43,654

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 28 February 2022. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on .........................

.............................. ..............................
Mrs E Tabony Ms M Nettleford
Trustee Trustee

Company Registration No. 10595077

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

1 Accounting policies

Charity information

Seasons for Growth Grief Education Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Bay Lodge, 36 Harefield Road, Uxbridge, Middlesex, UB8 1PH.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (published in October 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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

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

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

In taking the above position the Trustees have also assessed the impact on the Charity of the global Covid-19 pandemic. The Charity has taken steps during the pandemic to continue its charitable activities in a virtual setting where necessary, and to ensure that the impacts of the pandemic on the charity have been limited as far as possible. The Charity did not obtain or receive any government support during the year.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

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

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the successful claim with HMRC.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

1 Accounting policies

(Continued)

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to each particular category. Where costs cannot be directly attributed to a particular heading they are allocated to activities on a basis consistent with the use of these resources.

Governance costs include costs of preparation and independent examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Irrecoverable VAT is included in the category of expense to which it relates.

1.6 Tangible fixed assets

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

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

Computers

over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

1.8 Stocks

Stocks relate to books/manuals/journals that have been purchased by the charity for resale/training and are stated at the lower of cost and net realisable value.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

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

1.10 Financial instruments

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

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

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

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors are recognised at transaction price.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Donations and legacies

Donations and gifts
3
Charitable activities
Provision of journals/literature etc
Provision of companion training		 2022
£
30
2022
£
34,342
15,118
49,460		 2021
£
-
2021
£
24,001
6,982
30,983

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

4 Charitable activities

Staff costs
Depreciation and impairment
Training provider/companion fees
Telephone and internet
Postage and stationery
Travel and subsistence
Training courses
Bad debts
Books/manuals/journals purchased
Charitable donations
Subscriptions
Share of support costs (see note 5)
Share of governance costs (see note 5)
Analysis by fund
Unrestricted funds
Support costs
Support
costs
Governance
costs
£
£
Insurance
579
-
Bank charges
125
-
Sundry
128
-
Computer costs
494
-
Legal and professional
-
-
Independent examination fee
-
840
Payroll and registered office costs
-
468
1,326
1,308
Analysed between
Charitable activities
1,326
1,308		 2022
£
9,360
179
1,700
205
1,557
68
105
-
15,153
50
100
28,477
1,326
1,308
31,111
31,111
2022
£
579
125
128
494
-
840
468
2,634
2,634		 2021
£
9,360
179
242
354
736
-
426
(106)
15,362
147
-
26,700
1,130
1,201
29,031
29,031
2021
£
563
69
-
498
13
720
468
2,331
2,331

5 Support costs

Governance costs includes payments to the independent examiners of £840 (2021: £720). In addition fees for non-independent examination services of £468 (2021: £468) have also been paid.

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

6 Employees

Number of employees

The average monthly number employees during the year was:

2022 2021
Number Number
1 1
Employment costs 2022 2021
£ £
Wages and salaries 9,360 9,360

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or expenses during the year.

8 Tangible fixed assets

8 Tangible fixed assets
Computers
£
Cost
At 1 March 2021 536
At 28 February 2022 536
Depreciation and impairment
At 1 March 2021 239
Depreciation charged in the year 179
At 28 February 2022 418
Carrying amount
At 28 February 2022 118
At 28 February 2021 297
9 Stocks
2022 2021
£ £
Finished goods and goods for resale 14,743 12,730

SEASONS FOR GROWTH GRIEF EDUCATION LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

10 Debtors

10
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
11
Creditors: amounts falling due within one year
Accruals and deferred income		 2022
£
8,353
225
8,578
2022
£
840		 2021
£
816
217
1,033
2021
£
720

12 Share capital

The company is limited by guarantee and does not have any share capital. The liability of the members is limited, and upon the winding up of the company, each member's contribution will be limited to £10.

The charity is controlled jointly by the Trustees. There is no ultimate controlling party.

13 Related party transactions

In 2019 the Charity commenced the employment and started making payments to the daughter of Trustee Mrs E Tabony. These payments totalled £9,360 (2021: £9,360) in the year. This employment was approved by the Trustees, and permission was sought and obtained from the Charity Commission accordingly, with the employment made following an open and fair application process. The level of remuneration is consistent with the duties required by the role, and is equivalent to the amount that would be paid to an unrelated party for the same responsibilities. The employment is overseen on an ongoing basis by the non-conflicted Trustees, who hold regular staff appraisals and approve any payroll payments accordingly.