Ch•rity rnlllstr•tloTh numb•r 1175837 (england and Wal•sl Comp•ny r•ui•tratlon numb•r 10324546 GRIEF ENCOUNTER ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
GRIEF ENCOUNTER LEGAL AND ADMINISTRATIVE INFORMATION Trust• ABloom {Chairl G Sack$ AHart P Firth N D8yonp P Flne L ForSh R Levy S Wiggin8 T WiN8t (Appoirrted 23 February 2024) Ch•rity nurnb•r IEngl•nd and W•le•l 1175837 Company numb•r 10324548 Roglstsr•d offi Crystal Hou89 Daws Lane Mill Hil London NINT 4ST Audltor GIAzers 843 FIhleY Road London NW11 8NA
GRIEF ENCOUNTER CONTENTS Statement of trust8•5' r85wJn8ibiIIe3 Indgpendont audibf8 ffjport statement of ffn8ncial aclivitias B8lanc* sheet Statomgnl of cash knv8 10 NotOB to thg IlngrYJo1 ststomw
GRIEF ENCOUNTER TRUSTEES. REPORT (DIRECTORS. REPORT) FOR THE YEAR ENDED 31 JULY 2024 The Iru8lee$ prosenl their rèpKrt and financial statements for the financial ygarended 31 Juty 2024. The ffinancial statsments hav8 been pr&p8Tgd in occord8nc& vlth th& a¢Unting poll¢lo9 set oul In the notss to the flnancial statements and compty with thè eh8Aty's govémlng dottument, th8 Companies Acl 2006 and 'Ac¢ouniing and Rapc¥11ng by Chariti88= Statèmènt of R8tnmmended Practice apICable to charities preparing their attounts in accordanr wth lh8 Fin8ncial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 1021. las amended lor aUnting peipJd8 Commenng from 1 Jènuary 2016). Obl•¢l• The objects ofthe ChaAty are.. 1. The promotion of gcod health by lh8 provLslon ofeducallcm and tralnlng Into: lal issu86 of gdèf and b&r8av8m8nl: and Ib) support in latIon lo grièf and b8v&Menl. in ¥ach $0, partiojlarfy for children and youThJ peop aNI their lamlie$. 2. Ralief of people, particularly childran and young pgople and their f8nwlies. Sufferi frorn grief or bereavement, induding ralièf by way ol a helpline. Achl?vement• and p•rforniane• Y•ar r•vi•w Over p8¥t year, Grfef Encounter hos modg sbnlficanl smdes In Improvlng tho ¢fflcl&ncy and Inwact of Its s8rvlcès. Thè orgÈni8ation has successfulty reducad walting Umès for famlll•s sè8knng support. ensurlng Ihal thtssg in noed r8ceive timely assistanco. The impkmentation of bereavement C8rÈ stsndÈrds has further strengthénèd thé triage process, allowing for more effective support altrAtion. A major mi18Stone has bean the complete elimin8tion of backJc•3 cases, ensurin9 thot fomilw requiring intwention are rK)t dekgyed in re¢eNing help. In addrtK)n. the rwurposing of the Grièftalk Helpling into the successfvl transition to Grieftalk Bereavement Support Lino has expanded acces$ to immedi8te support. 811owing individuals to receive guidance without undue delay. The organisation has also dIverSrfd its resources. br08dening its fijnding streams and fin8n¢ial yt8bility. Efforts lo diversify the board and loams havg rgsulled in enf%8nc8d ffjpresent8tion across drfftrrenl b8ckground8, sknIIs. and exp8riences, fostorlng a rnorè indusivè and dyngmic198dership structure. Improved engagement with ¢orwrale partners has furthar strèngth8ned rglallon8hlp8 wlth key 5UPVOrt8T8, enhanclThJ flnanclal and operalional sustairtablllty. To reinforcè its l&¥d$rship and managemen( Gr Encountgr has 8slablish8d kgy strBt8gic rolas. induding th$ Director of Incom8 Generation and Growlh, Hgad of Cllnlcal. H8ad ol Patronag•. and Hèad of Partn8rshlps. The dawlopment of a Fundralsing Advlsory Board has further slrenglhen8d over8ighl and strat89Sc plannlng In fln8naal suslainabilty. Cost4avlng measures. ¥rK4uding marketing optirnisation aTMJ office n$dJatiOn, have conlrfbuted to a reduction in op&rotlonal e(k8ts. The Drganisation has also implernented a 'Shrink to Gro Strategy. which has r8duced r8lianc on ext&mal conlractOT5 while increasing in-trhjjse therapist ccIty. &JIng to a greater numbar of therapeutic sessions delwered per staff member. Performance in numbers.. 1158 ChiKlr&n, Young People and Fan118S SupF)rtgd 4007 SgssiollB 668 Rellel kh8 aent out Enhan¢ino upport for chlldr•n and grl•vlng fvrn111gffj Griof En¢ounter has remalnèd comrnltted to supporNng rhlldren and ge*Ang famllies. Just under percont of all enquiries resulted in r•fèrraLs lor aswsrnenl and further assislance, while the majority ol enquirl8s were signF(Bted to olher appropri8te supptsrt 8ervi¢ès. Coordination with multiple hdpline8 across the UK, including hospices and se¢tor partn&r8, has gnsured rKJmprehensive coverage and accessibility. Additiortally. resource rnanagement strategies been refined in anliThpatsDn of ring living costs and inftation, ensuring Ihat services Temain su5tginablg an¢ effoctiv8 ir7 a thangiThJ OnoMiC landscape.
GRIEF ENCOUNTER TRUSTEES. REPORT IDIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 Fufidral$lnu and wonts Durtng the financial year. a sTrgntfic8nt fo¢us w88 rAa¢ed on the patronage campaign and preparalon the 11agship Gala Dinner event. The piimary cJjectives includod cost reduction. in(Yeasing p8rti(ip8nt numbers, expanding th& supporter base, and maximi8ing impact from the Silent auction. While the event tself falls wilhin Ihe followng finanaal year, key achievements in 2023124 indudgd sgcurillg full sponsorship of event C05ts, curating a high-valug and hvJh-qualty sel of auclion prizes, and gngauing both long-stsnding donors and new supporters. CollabOrnOn wllh an alumnl commlttee, corpordte volunt88rs. and famlly parudpants played crudal To18 in event pL7nnlng and execulon. Over seventy-five vonteerS contribut8d to lh• 8v8nYs guccess. and Ihè Involvèmènl of Ih? SIOUS& tèam result&d In lower cost5 the hlgh88t flnandal retum In th8 hlstory of Grtef Encountsr. Flnanclal rèvièw For the ar $ndod 31 Juty 2024. th¢ chartty receiv&J total income of £1,652,918 12023.. £3.032.983} The totBI expendlture Incurred 8mountèd to Q,586,040 12023.. £2,890.3111 resuming in a deffi(41 of eXndItur8 ovar int£Mnè for th8 pèrfod of £933.12212023 surplus= £142.6721. Regerve• pollcy The charlty has a cornmllment to provlda 88Th1ce8 bergavgd famlllas f( an average of iwo ygarn. but 8xperience and good practice show3 Ihat support averages Dne yèar. To 8nsur8 Ihat Slfficient funds are aVailae to cary out our charitable advllle5, Ihe essary level of reseNes for the 2024125 Flnanclal yèarls 58t at £1.4m and Ihis IS th8 same as in the year 2023124. The trus18ts5 intend lo review the ServeS policy in the current financial year and will report on this r•view in next y•af$ finonclal stalements. The tnjslees have assessed the mapr risks to which the charity is expos•d and ar• satisfied that systems arg in place to mlugate exposure to the malor rfsks. Indudlng bul not r8strfcted to ojntlnua monltortng of furvjralslng efforts arwj adlu8lrnenl. If rffjcessary, to Flanned 39ryice d91ivgry aF 8 rasult. 8tructur•. g¢)v•rnanc• and managom•nl Th9 th8rity is cwtrolle(J by rts gov8ming docum8nl. th8 Articles of AsGock?bon (July 20211, and ¢onstittha$ ompany lirnitgd ty guargntg9. as dsfin8d by th8 Companl•s Act 2006. Grigf En(yJuntsr has rginforc8d its governan fromework through thg appointm8nt of now tru5ts95 gnd governance roles. ensuring stronger bo8rd oversight 8nd str8tagic dir8Cti¢M. A govamance audit w83 Conducted, leadlng to a more strearnllned and coheBfv8 commlttee and board structtsr&. Bogrd dlver51flcaUon efforts havg resulted in enhanced representation acr055 proteed chararteristics. Indudlng g•nd8r. ethnicty, and religion, further 8trervJthening the organisation's (mmItMent to Indusbvlty and equlty. The trustees. who arg also the directors for the purpose of CLffipany law, and vtho $6Ned during the year ondlor up lo the d8le of Signalu of the financial sl8tements were.. A Bloom ICha*) G S8¢ks AHort M Peen P Firth N Deyong P Fino L Forsyth RLe S Wiggins H Glttdmon T Wilal (Reslgntsd 19 Novèmber 2024) {Rèslgnèd 27April 20241 {Appointed 23 Febwary 20241
GRIEF ENCOUNTER TRUSTEES. REPORT (DIRECTORS. REPORT) (CONTINUEDI FOR THE YEAR ENDED 31 JULY 2024 R•erultm•nt and workfor The organis8tion f8ced challeng88 in reLTUitmgnt and rgtsntion. promplin9 a comprehensive reviow of salaries and bonefits. This ravi8w SUIted in sonfficanl improvernents, attracting highly qu1r1ed staff. and enh8nLing worklo stability. Fuiur• plan• Grfef Encounter remains commmed to expandlng Its support fcf thiSdTen, young peorA•. and famllies. ensuring th8 effèctive daptynI of rèstsurees to enhance SerVe reach. The develcpment of patrOnE CAmpai9ns and corporate p8rtn8rships wll r&m8in 8 wiority. loslgrlng ksnleTm 8ngagemenl and finanTral sustsingbility. Diversiftstth of income stream5 1$ a key fc¢us, aiming to rgdw r&lianc onewoff events and ensurè st&ble, recurring funding. Earty intervenlion initkqtNes will be slrenglhened to providè grieving thildran wilh timely support. fosleriThJ healthy emotional development and mrtvJating against the risk of pr(Aonged giief iJis¢Yder. Speciallst support ServIS will be further developed to provide targeied assistance to the most vulneT8bl8 families. Addthon8lly. the organisalion Flans to maximise volunteer angagement to support servKe expanslon 8nd strengthen collaboratiw partn8rships with sector organisations, to improve capaaty and ensure Ihal our beneficiarie5 receNg the right halp frorn th8 most appropriate pyovider. Through our m8mber5hip of the Child Ber8avement N8iwork wg win be ojntinuiro to wtyk wth portnets to n8tion81 policy to improve provisions for b8r68Vod children and youTrJ poople. A r8vi8w of (¥pitsl investmènt wll bo undortaken Io assess the mo$1 effective use of resources in reOn$9 to dgmand. Furth8rmore, lev8raging techrKJlogy to onhan¢e dlgrt81 support sor¥lcBs will be a key prionty, gnsuring timdy and gffir4ent a8815tan for griewThJ individu8ls 8nd familias. Audltows Glazers Chart6r8d Accountants wgrg appointed as auditors to the charity for the finan¢i81 year and a resolution proposing that they bg r9-gpp¢ynlgd w8$ passed by the members 5 Decemter 2024. Dlsclosur• ol InfrthmtItsn to audtt<Y Each of the trustees has confirmed thal there r6 no infoThation of which they aro aware which is levant to the audi[ bul of which the audilor is unaware. They have further conffirmed that they have takan approwiate stèps to idenbfy such reknvant inlonnation and to 8Stablish that th8 auditor is aware of such infowtngtion. The tfuslee5' Teport was epproved by the board of Iw5tees. A BloDm (Chalr) Truslte Apr 4, 2025
GRIEF ENCOUNTER STATEMENT OF TRUSTEES. RESPONSIBILrriES FOR THE YEAR ENDED 31 JULY 2024 Thg Irustees, who are also the directors ol Grief En¢ountsr for purpose of company 18w, are rèsponsible for preparing th8 Trustsas. Report and the financial state115 in 8ccord8nc8 With Bprlicable law and Unitgd lQ"ngdom Alunting Stsndards (United Kingdorn Generally Accepted Awounb"ng PT3cticel. CompBny Law r8qulres thè trLLSt8as to pr8paro flnandal statement8 for each flnanclal year whlth glve a true and fair vigw of the state of affalrs of th8 charfty and of Ihe incoming resources and 8ppllcatJon of resources, indudlng the Income and expendtture. ofthe charftable cmpany for that year. In weparing these financial statemènts, thé trustees are qUired to.. - select suitat4e accounlirvJ policies and then app4y Ihem o)n$istentty,' - obsgrvg Ihg mathTrJs And prirl[la$ in the Charibos SORP,. - mako ludgamènts 8sllmato8 that ara r8asonat40 arKI prudent., slate whether 8ppllcaNe UK AcKx)unllng Standards have been followèd. 8ublgCt to any materfal departures dnsC4oS and •xplain•d in th• ffinancial statements,. and - prep8rè thg financial $iatgmgnis on the golng concem basi8 unle88 11 18 in¥ppropriote to presume Ihal Ihe rtharity will eonlinua in opèration. Thg trust885 are rBsponslbla for k•8ping ad8qual• acccKJnling recKth Ihgt flisdos8 wth rgBsonable 8ixiiracy 81 any lime the linancial p0SOn of the charity and 8nab18 them to en8ure th81 th8 financial statements C4)mply with thg Companles Act 2006. They are also rwon51ble for safeguarding thg ass9ts of th• charlty and hencg for taking réasonable steps for the wevention and detection of fraud and other Irmgulg4rftles. Company law requires the trustees to prepare financial statsment8 for èach Iinanc181 year which givè 8 trL and f81r ew of the state of affairs of the charity and of the incoming resourt88 8nd 8pplicatn of resources, induding the inwm8 and 8xp8nditure. of th8 charitabl• company for that year. In proparlng those fingncial statsmènts. the trustees are required to.. - sÈlèct suitaL48 accounting policiès and then apFly them consistentty., obse9 Ihfr m8thods 8nd prinoplgs in the Charities SORP- rnakgjudgèm&nts and gstimatgs that are reasonat4e and pnjdent., state whether 3ppli¢able UK Aco)unling St8rnlards have beèn followed. subi&t 10 any material deparlure$ disdosed and 8xpFain8d in the financwl ststements., ¥nd - prepare the financial ststements C the gdng nC$M ba818 un18S8 11 is inappropriate to presume that tha charity VAII conllnue In operatknn. The Irustso8 aro res[A)nb lor keeping adequ8te accountiry records that disdose wttti rnasongble accuracy at any rne th& financial position ofthe charity and enabb thom to on$urg that the financial statemonts comply with the Companies Act 2CIJ6. They arè also m$F81b1e for $8f8guarding Ihg assets of the charity and hence for taking reasonable Gtsps for the wevention and dgt8ction of tra and other iffegularfb"e$.
GRIEF ENCOUNTER
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF GRIEF ENCOUNTER
Oplnlon
We have audited the financial Statements of Grigf Encountsr {Ihg 'tharity'l for the year ended 31 Juty 2024 which
comprise th6 8tslement of financial actswbe8. lh8 balancb shèèt. thè stat8ment of cash flows and the notes to the
financial statements, Includlng a summary of slgnlficant a(ountlng pollclès. Thè flnanclal repong framework that
has been applied Sn their preparation is applicable law and United Klngdtxn Accountlng Standards. Induding
FinancAal Reporting Standard 102 The Finanaal R&portMrg Standard applNG8bl8 in thè UK and Republic of Ireland
(Unitod lQngdom G¢neraltykngpted Aounting Practice}.
In our opinion, the financial stalgmgnts..
glve a true and falr view of the state of the ch8Tltable wmpanvs affalr5 as al 31 July 2024 And of Its Incornln9
rQr¢$ and application of rg$oure9$. includlng its incorne and expenditure, ts the year then •nd8d".
have been propgrly prepared in accordaneè with Unilwj Kingdom Generally Aeptsd Aco)unting Pracbce:
and
have been prepared in ac(x)rdance with the requlremgnts oftha Companl8sAct 2006.
31 for opSnlon
Wg ¢onductad our audf( in a¢cord¥nc¥ w41h Int¢ma¢iono1 Standards on Auditing IUKI IISAS IUKII and appiic3blg
law. Our r8sponsibilities under thos8 stand4Th1s arè furthèr dascrfbad In Ihg Audllorfs r&sponsibilthes for thg audll ol
lh8 finandal stsIgn¢S sectlon ol ¢)ur report. We am Indgpèndenl of tha chartty In accordan tha 9thic81
requirernenls that are relevant tr) OUT audf( of th• flnanclal stat•m•nls In UK, induding th8 FRC'S Ethleal
Stsndarf. and we have lulfillod our other èlhlcal responsibililles In accordance wbth these requlrements. W8 bèll8v8
thal tho audit eviden¢& we Iv9 obtsined 1$ SLrffielent and approte to provlde a basis for ouropinion.
Concluslons rnknllng to golng concern
In audlllng the financlal staternents. we have concluded that the Iruslee8' use ol th$ golng concern basls of
accountlng in the PTeparaJon of the financial slatements is appropriate.
Based on the we hav8 performed, we have not idenlified any malgrial unc8rtainti8s r8lating lo events or
conditions Ihat, individually or cdlectively, rnay cast signfficanl doubl on the cl)arity'$ 8bility lo ry)ntinue as a going
concem lor a peric#J of al leasl e1ve mcth$ frorn when the financial st8t8menls arg authorfsgd for issue.
Our respon6ibilth.es and the responsibilities of the Iru8te88 wlh respect to going concem 8rè dgsGribBd in th
rolevanl sections of this report.
Oth•r Snforniatlon
The other informat*Jn comprises the information included in the annual reFQrt olhar than the fina181 statements
and our auditL¢s r8port thgreon. T tswstees aro responsible for the other infomation nI¥le
GRIEF ENCOUNTER INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF GRIEF ENCOUNTER M¥tt•r$ on whlch w• ar• r•quSrnd to Mport by •x¢•ptlon In ths Ilghl ol th8 knowledge and un(1gr8tandiThJ of th8 chadty and Ils nrOnment obtaln8d In the COU of the 8udit we have not identified material mi551alements In thè dlr8Ctors' report Induded within the trustees, report. We have nothing to report in rgspect of Ihe folowing matters in relalon to whith the CMipani9s Act 2006 requirss us to reporl to you if, in our opinion.. adequate accounting records have not been kgpt. or r8tums adsquat• for our audSt have not been received from branches not sited by us- or the finanaal st8lement3 are not in agretrm8nt with the accounting records and retums., or certain discb8ur8s oftrustees. remuneration speafied by law are not madè- or we have not rec8lv•d all tho Infornalion and explanations we require for our aud. or the twslee5 were not entitbed to prepare the finanaal st8tèm8nts in accordance with Ihe sm811 eompanies regime and take advantage of the srnall Companies, exemptions in preparra the trustees, report and from ihe requ¥ement to prepare a strategic report. RuponBlbllltl•s of tru•te•s As extAalned mre fulty In th8 5tat8ment of trustees, responslNllles, the trustees. who are a150 the directors of ihe charity for th8 purpose of company law. are r8sponsible for th8 pr•pAration of tha financial staiement5 and for being sadsfied that they give a truo and fair view, 8ntJ lor such inlem81 as the trustees detsrmine is necessary lo onablo the prgparati)n oi financial 8tst&m&nts that ar¢ fre& from maierlal misstaternenl, whethgr due lo fraud or error. In preparing lh8 financial ststam8nts. the trustees are responsible for assessing thè charitys abllity to conb"nu8 as a yoing disdosing, 8S 8PKAicabb. matters related to going concem and using th& going conc•m basis of aw)unling un195s Ihe trustees 8ith8r int•nd to liquidat• th8 charitable cornpany or tts C8a OP8raUons. cff ha no reallstlc atteMaV8 but to do so. Audllorfs r•$pon$lbllili08 ft*r th• 8udlt of th• Ilnon¢lJl stat•m•nts Our objeclwe5 a to obtain r&asonable asswance about whether the fin8rKOal st8t8mènts as a Wle are free from material misstatement. whother due lo fraud or error, and 10 155ue an auditorfs r8POrt Ihat includes our opinion. Reasonable assuianc• is a high 18vel of assurance bul is not a guarantse Ihal an audit conduct•d in accordanca with ISAS IUKI 11 always delecl a matsrlal mi58ts1em8nl when rt &Xl8ts. Mlsstatements c8n arlsa from fraud error and are con61d&red malerlal if. Indlvldually or In the aggregate, they could reasonably b8 8XP•Cted to Infiuenca the econom decisions of users taken on the basis ofthese financial statements. The extent to which our procèdures ara capable of deiectiw iffegulailt. incI11ng fraud, is dotsil6d below. We (tsIne an undeNtandin9 on tho l¢g81 and Tegulatw frameworks vAthln whlch lh8 Charitab company operates, lo$1j Dn those laws and regUlatiOr Ihat have a dlr8Ct 8ffÉct tsn thè detemiination of matertal arnounts and di5dosures in the financial slatements. The18w and reguLgtion5 we considèrèd in this context the Companies Act 2(KJ6. lh8 Charitses Act 2011 together with the Charitl8s SORP IFRS1021. We a3ses$od thé rèquired cornplianc• with the8e1ows and rewlglions 8$ part of our audit pr(ttdure$ on the ielated financid statem&nls 1m8. B86ed on this understsnding we designed our audit proceduros lo idenb.fy any mnwCLfflpliancè with 18W and regulations, rewewing meeting rninutes of Ihose charged with governance, te8ting m8nu81 joumals. T8vi8wing Ihg financlal stalemenls dlgdosur8s and tesllng to supporung documentallon. performing 4natydcal proc•dur•s and nqulrtng of man8gèmènt to pAde rSascab1a assurance that the financAal statemen18 were fr88 frijm fraud and $rror. Owlro to the Inherenl Ilmltalkjns of an audft, there Is a rtsk wè 11 not d8tect All IrregulareS Includlng those leading to a material misstatsment in the financial siatements or noTrcomplianc6 th rogulations. A lurthBr dg8cription of our rp8pon8ibiliti98 18 availabl8 on th? Finanoal R8portiThJ Councifs website at hllps.'11 W.fOrS.u]aJrtorrQsponjlb1lItIP3. Thks deycriplion furms part of ¢Jur gudiiorfs r•port.
GRIEF ENCOUNTER INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF GRIEF ENCOUNTER Us• ol our r•port Thls ratwyi b made solpty to th¢ charftable (x)mpanYs mèmbars. as a tJdy. In accordanc8 vAlh Chapter 3 01 Part 16 of the Companies Act 2006. Our audTt work has n undertaken 50 that wa mlght stat• to the charitable companys ernbers thjse maiteT5 we are requbred to stats lo thern In an alItOrS report and for no other PUTP05e. To th& fvllest exient pennitled by law, we do nol accept or assume responslbillty to anyon& oth8r than the (arltabl• company and the Charitab company's mefflberB 88 8 trt#Jy, lor our audth Yrk. forthi$ report. or for the opinions we have Iormed. Phlllpp• H•lft ACA IS•nlor Statutory Audltor) For and on beha of Glaz8rs. SlatutoryAuditor Charter8d ACcntants 843 Fin¢hlgy Road London NW118NA
GRIEF ENCOUNTER STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2024 Unr•strlct•dUnr••trlct• R••lrfctsd Totsl Tot81 fund fundB g•n•r8ld¢slgn•tsd funds 2024 2024 2024 2024 2023 Incorne from.. Donations and189888- Including GESW Charitatde activities Other trading aclivllies In$tran1$ 925,740 13,291 352,333 45.163 316.391 1.242.131 13.291 352,333 45,163 1.170.975 1.391 1.B19,982 40,635 Tgtsl In¢om• 1,336.$27 316,391 1.652.918 3.032.983 nd5tur• R8551ng funds 817.143 817,143 738.217 Charitable aclivities I.4.688 278.209 1,768.897 2.152,094 Totsl r•sourc•s •xpond•d 2.307.831 278,209 2,586,040 2,890,311 Not {oulgolngylncomlng rMources b•for• Iran•f•r• 1971.304) 38.182 1933.1Y21 142,672 Gross transfers betsn funds S.01)0 (500.0001 N•t (•xp•ndliur•lllncom• for th• p•rfodl Not mov•m•nt In fvnds 1471.304) 1500,0001 38.182 (933.122) 142.672 Fund b8lanco5 at 1 Augu8t 2023 1,938,140 500,000 126,754 2.564.894 2.422222 Fund b•l•n¢•s •t 31 July 2024 1.466,836 164,936 1.631.772 2.564.894 The stat•mnl of ffinancial activitses includes all gains and tosses recognised in the year. The $18lem8nt ol flnancial activiti88 includès 8119olns gtvj fv)$8es rocogni89d in thg yw. AJI income and •XP8ndltur• d•rlve from conllnuing actlvitw. The statement of financial act+vities also cxjmplies with the requirements for an income aThl expenditure aLrourbt uththe CompaniesAct 2006.
GRIEF ENCOUNTER BALANCE SHEEr ASAT31 JULY2024 2024 2023 Note8 Fix•d aM•t• Tongible assets Investments 16 15 335.338 813.930 348.420 1.D27.489 1,149.268 1.375,909 Currwrt •$t8 DebtUS C8sh at b8nk and in hand 17 196,3 594.285 90.474 1.227,097 790.680 1,317,571 Cr•dltOrn: amounts taln0 duè within ono y••r 18 308.176) {128,586) N•t ¢urrnnt a•s•t• 482.504 1.188.9B5 Total aB••t• less curr•nt Ilabllltl•s 1.631.772 2,564.894 Th• fvnd$ of th• ¢horlty R851rict8d incom6 funds Unrestrictsd funds- general Vnrgstrirtgd fvnds- dg$igngted funds 22 21 164,936 1.466,836 126,754 1.938.140 500,000 1.631.772 2,564,894 Apr 4, 2025 Thg financial stalemgnts w8r8 approvod by tho Iru8t668 On .. .... A Bloom (Chairl Trust•e Comp8ny regi8lr81i)n Nmbèr 10324546 (England and Wales)
GRIEF ENCOUNTER STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2024 2024 2023 Nots• Cash flows from I)18t19 •Ctiviti•8 Cash absorbed by operations {874.5031 136,370> Inv••tlng aetlvltl•8 Purchase of langible fix&J assets Purcha88 of inveslments Procè&ds from dlgposal of In¥e$lm¢nts Investment income rec8ved 117.0311 115,588) 11,001.617) 245,878 12,844 14.763 N•1 cash g•n?rNtsd fromllused In} Inv•stlng acUv5tl•• 241,691 11.002.442) N•t #•ner•ted Irom fin•n¢ing •ctivltl•fy Not do¢mM In e•*h Ind ¢h •qulv•l•nts (632.812) 11.03B.8121 Cash and ¢88h ewivalents at beginning of year 1,227.097 2,265,9 Cash and Gash •qulval•Thts al •nd of y•ar J4.285 1.227.097 -10-
GRIEF ENCOUNTER STATEMENT OF CASH FLOWS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 Crltleal accountlng •sllmate4 and Judg•ment In thg applleatbn of th• ehartys acCJntIThJ polld83. the truslee8 are r8wlr•d to mak• ILtdg8ments. e8llmates and a$$umptl¢)ns about the carylng amount of assets and liabS111185 that are not rèadlly appBrent from other sources. The eslimales and 88S0Cl8led assumptions are based on hislorical experiencè And oth8r factors that xrè )nsIder0d to bÈ rèlèvant. Actual rèsults may differ from ihese estirnate8. The estimales and underfying assumpbons are revievd on an ongoiThJ baws. Revisions to aetsjunling estimates are recognised in the peri¢)J in which the estim81e is revlsed where the revi&on affects that pgriod. or in tha pariod ol th8 revision and fubJr8 period8 wh8rg the rgwsion aff8cts boih uJThenl 8nd futur• P8ri0d8. Accounting wliciès Charlty Informatk¥n Grlèf Encountèr Is a company Ilmrt6d by guarantee InrAYporated In England and Waias. The registared offlc8 Is Crystal Hou. Daws Lane. Mlll Hill, London. NWT 4ST. 2.1 A¢¢ounting ¢onv•ntion The flnancSal statsments have boen prepared in ac¢xYdance with th8 charlty's govgrnlng document. the Companies Act 2006 and 'AccountiThJ and Rerrfj by Charftlès.. Statement of Recommended Practlce applICab lo charftles preparlng thelr accounts In a¢¢or(lan¢o wlth the FInclaI Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. 18s am8ndad for accounlirvJ perh)d8 ¢omm?ndng from 7 JaThJary 20161. Th8 charity is a Publlc 88n8fit Entty 89 dèfin8d by FRS 102. The financial 8tatements are prepwed in sterting, 18 the fvncuonal currency of the charity. Monetsry aThb)unts in these finan(ial Btat8m8nts are rounded to the ngarg¥t £. The financial statements have been prepared under the hi8tOrifl c091 )nventiOn. Th8 principal coun119 pOIleS adopled are set out behjw. 2.2 Golng eonc•m At the tlme of approvlng the financlal slatemnls, the twstoes havo a reasonable exFectation that the charlty has adequate resources lo continue In operallonal èxlst8n( for thè foreseeable future. Thus th8 tru5tses Continl to adopt the going nCern basis of accounts'ng in preparing tr)9 fin8ncl81 statem8nts. 2.3 Charltable fundB unrè$tsiCt fvnds s av8i18blè for at thè discrètion of Iha tmslees in lurtherance of IMir charitable objectives. Restricted frJnds are subject to 5Feafic o)ndrlionB by donors or grantors as to PKJW they may té Used. The purpose6 and uses of the restrlcted fund5 are set out In the not85 to the financld slatements. 2A Incomlng rn•ourc•• Income is r8cognised when tha charity is legaty entiued to it after any p#rfDrmane8 condrtions have been met, the Bmounts Can be measured relLly and1115 probaNe that Income VAI be recelved. Cash donab"on5 ar8 r8cogni58d on rnceipl. Other donations are COgnised once Ihe tharity has been notified of th9 donatlon. wformanc8 dItIOnS r8qulrg deferral crf Ihg amount. In(x)rn8 Igx r&covgrabl8 In rglation to dorialy)ns rgcgived undgr Gift Aid or dggds of p)Vgnanl Ls recognlsed al the lime of thg d¢)nalon. Legaci&s rocL)Jnl8e(l on rocelpl or otherwlse rf Ihg charity has teen notified of an impondlng dlstribulKJn. the arnounl 1$ known. and wglpt is OXP9¢ted. If the arnounl is not knry4Yn, the legacy is treated as conng•nI assot. 11
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 AcMunting poll¢l•$ (Contlnwd I RO$our$ •xp•nd•d Expenditurg is recognised once Ihere is a legal or constructive obllgation to transler economic b&ngffit to ? thiryl paty. it 1$ probable that a transfer of economic benefit8 11 bè raquired in settlement and the 8mount of thè obligalfion <8n b& mawurgd reliat4y. Expendrfure is classifi8d by athlty. Costs of each acthv•ty are made up of the totsl of dlrect C0518 and 8haTed costs, IncludlrvJ 8UPPOrt costs Invdvad In undèrtaklng aoch actlvity. Direct Ixists atttibutable to a slngb activity are allocated directFy to that activrty. Sharèd costs which contribule to morè than one activty and support costs which are not atlrlbulable lo a slngle acllvlty are apportioned beeen Ihosè aetlvhles on a basls CCIIS15tent with Ihe use ol resources. Central staff costs ar• albcated on ihe baws of bm• spent and depreciation charges are alloca on the portion of the 88sel's use. Expenditure is recognised once Ihere is a legal or eonstruclfva obligalion to trarTrsfÉr •conomlc benefit to a third party, tt18 probatAe that a transfer ol e¢onomle beneffits wlll be Tequlred in 3eth8m8nt 8nd the amount of the OtIatiOn can be mea$urgJ roliabty. Fundraising costs thos& incurrod in s88king voluntary contfibutions and do not include the Costa of dlssèmlnailng Informatlon In support of th8 charitable actlvlUe8. Support costs arg those costs Inwrred dlraclly In support of 9Xndre on Ihe objects of the chartty and in¢lud8 prol8ct management. Gov8mance costs ar8 thosa incurred In connection with administrallon of thè charlly and com lancts whh conslltulional and statutory roqulr8m8nts. Costs of ggngroting luntJ$ Costs In¢u¢d In 8ttrndng voluntary irKorne, and IIK)58 incuff•J in trading
ctlvit18S that rdlse fuThJs.
l expeThJilure is inclu&v8 of iTheC0verab VAT. 2.6 Tangible fixed amets TBn9ibl8 fix8d 8SSats ar8 initially measLtred at cost and sUbsequènY mè8sured at C03t or valualKJn, not of tlepreciation and any impairment losses. DepreatIon is recognised so as to write off the cost orvaluakn of assels less Iheir resbjual valuès over thelr usefijl Ilves on the followlng bases.. Land Bnd buildir#Js Leasehold Improvements Fixturgs. fiitings & equipment Computors 2% Stralght ling Ov8r the tèm of lease 33% Reducing balance 25% straight lino The gain or IDSS ariging on the dSsposal of an asset is detemined 88 th8 dlff&rence belweèn th6 8a1& prod$ and the cerrying valug of th& assot an¢J is recognised in the staloment of finanoal aclivilies. 2.7 Flxed a8s*t In¥e¥lm•nts Fixed gsset Inv88tments a InS1I8My measured at tfonsaction wice exduding tr8nsaclion costs, and ère 8ub8equenlJy me8sured at fair vahje at egch retirj datg. Changes in fair vauo aro ognISed in net n¢omel(exndI1r8I for the ytr8r. Transath"on cosls are expensed as inujrrèd. 2A Impalmi•nt of fix•d 8680ts At reporting end d8t&, tho Chadty rgv19ws tho Cong rnnl¥ of its 18n9iblg assgts lo determine whether lhfr is ary indi¢atson that Ihosg assats ha suffered an impaimiènt loss. W any such IndicaOn exists, the reojverable amount of the asset Is 881imat8d in order lo d8temiine thg gxtont of thg impairmonl IOBS lif any). 12-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 Accountlng polici {Contlnuod) 2.9 Cash and cash oqulvalgnts C88h and ¢a8h 8quiv81&nts indude ca8h in hand. depJslts hold at 11 with banks, other short4em liqu inveslments original Matur.e¥ of three months or108s aNI bonk overdrafts. 8ank ¢Mrdrafts are sho within borrowings in current liabilities. 2.10 Flnanclal Instrum•nts The Gharity has elected to apply Ihe provisions of St¢lion 11 '.¢ FlnarKiO1 Instruments, and Section 12 'Olher FinanrAal Instruments Issues, of FRS 102 to all of Ils financial instruments. Fina1 instNments arg r8CO9nised in the tharitys balance Bheel wh8n Ihe ch8rity b8ccna8 party to the ¢ontsaciual provtslons of the inslrumonL FlnancLg188sets and Ilabllltlo8 arè offsèL wbth the net arnounts presentsd In the financl81 statoments, when th•r8 Is a 18gally ènforcèablè rfght to sèt off recognised amounts and there Is an Intanthon to setlle on a nèt basls or to reBlise the asset Bnd settle the Ilabllity simultaneously. Basic finandal assets, whlch Include debtorB and caBh and bank balancos. ar& Inttlally measured at transacrton prfce Indudlng Iran5adon costs and are sub58quenlly Carried al amortlsed cost uslng the effectwe interest mett)od unless the arrangement consl'lutes a financing transaction, where the trartsaction is measUd at the present value of ihe fulure receipts discounteLI at 8 m8d(Èt ratè of interesl. Financial assets CSsIfIed as receivable within one year are not amortised. 8aslc Iln•nclal Ilabllltl•s 8asl¢ flnanelal Ilablltsès. indudlng crèdltors and bank In$ Inttlally recognised al transaction prTh un195$ the arrangement rS11tleS a finanon9 trÈnsaction. whère th8 dèbt instrument is measured at the pro$ènl V8lug of the future payments discounted 8t 8 market r8ts of interest. Financ481 liabilities classifd 8$ payable within one year are not amortised. D8bt instrumerts are subsgquenlly Carr at amortisgd cost, uslng t off9cto interest rate melh)d. Trade credbtors are 0blvJaOnS to pay for goods or 8ervic4s that hav8 bèèn acqulrod In the ordlnary Ix)ursg of operations from supplier5. Amounts payable are classified aB current llabl11&S payment is within one year or less. If not. they are presented as Mn-current Ilabllltles. Trade ttedkors are recognlsed Inmlalty at trartsactlon prtC8 and subsequently measured at amortised cost using the effective inter6st method. Dwo¢ognlllon of fin•rt¢l81 Il•bllld•¥ Flnanclal Ilablllties aro d&rgcrynls•d whèn the charws contractU81 obllgallons 8xplr8 or arg dlscharg9d or can¢elled. 2.11 Efflploye• bon The co31 of any unused holiday enlillement is recogni8ed in the period In vthich the gmpby88'5 sorvicg8 are recefvod. Tem)InaUon bèneffts are rècognls8d Immedlatéty as an éxpèrK88 when th8 charty Is d&rrKJnsirably cornmmted to lerminale the employment ofan employee orto provide lerrnlnatk)n 13-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 Incom• from don•llons and l•gachs Unr•strlrt•d R•strlct•d Totsl Unr•strlct•d R••trlct•d Total funds 2024 funds 2024 fund• 2023 lund• 2023 2024 2023 DonalKJns and gifts Grants 715,240 210,500 715,240 526,891 473,804 395.539 122,293 179.339 S,097 574.878 316,391 925.740 316,391 1,242,131 869,343 301,632 1,170.975 D¢)natlons and glfts Corporate gmng Olhei Donations and gfft aid Donation8 and gifts- GESW 246.669 246.669 213,950 55.000 268.950 420,861 420.861 238.009 52,474 290.483 47,910 47.910 21.845 14.819 36.664 715,240 715240 473,804 122.293 596.097 In¢¢m• from ¢h•rfl•blv •¢tlvlti Book* and B¢)oks and fO1ief klt 10l•r¢ll•f klt $010 2024 2023 ks and relief kit sale Grlel Iralnlng 166 13,125 1.391 13.291 1.391 Analysls by fund Unrestrfcted fvnds- general 13.291 1,391 14-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 Incom• from oth•rtr4ding •¢tiviti• UnrMtrlct•d Unr••trlGt•d funds 2024 fund 2023 G81a dinner Clwnty runs gnd othar sporting ch8llang8s Golf days Forgèt-mtrnot Othar fundrasing actrvib&s- GESW Comedy nights 1.420.765 195.894 111.563 26.485 65.275 183.390 66,128 41.029 61.786 Oth8r Irading 8Ktiwti8s 352.333 1.819.982 kncomg from In¥gBtm•nts Unr•strl¢t•d Unre¥trlctod funds 2023 2024 Bank interest FIna[al asset InM0 8.573 38.590 12,626 28,009 45,163 40.635 Ralslng Unr•StrIct Unro•trlctod funds g•n•ral 2024 fund¥ g•n•rnl 2023 G48 dinner ¢081$ Com*ly night costs Challenges and run$ Golf day costs Other fundraising costs- GESW ¢)h8r fvndralslng costs- GE Staff costs Support costs 16,122 9,573 17,225 26,862 1,045 28.247 434.087 283,982 331.486 10,111 27,T73 48,370 13,614 306,863 817.143 738,217 15-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThIE YEAR ENDED 31 JULY 2024 Exp•ndltur• on charliabl• actl¥lll•s Coun$•lllng & $upport Grl•ftalk h•lplln• Tralnlng Cllnlcal Icès & $upport 2024 2024 2024 2024 2024 Direct Charrtgble activi¢$ GESW Supervision and (yjurtselli Grl8ftalk helpllne Various tr8ining costs Various clinical costs Inlc81 &8rvleEs and sUPPOrt Grief relief kit cost$ 26.893 26.893 290.11 18.502 21.875 5.083 799,508 27.361 290.901 18,502 21.875 5,083 799,508 27.361 290.901 18,502 21.875 858.845 1.190.123 Sharo of Support and g¢)v•manc• not• 12) Support 202.845 Govèftnce 11,516 141.991 8,061 202.845 11,516 547,881 31,093 505.262 168.554 21,875 1,073.206 1,768,897 An#lysi8 by fund Unrestricted fiJnds- gener81 Restsict&J fiJnd5 409,698 95.564 168,554 21,675 890,561 182.645 1,49J.688 278209 505.262 168.554 21.875 1.073,2C* 1.768.897
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2024 Exp•nditur• oh ¢h•ritsbl• •ctivlti IContlnu•d) Pr•vlous y•ar. CouThs•Hlng & support Grf•ftalk h•lplln• Tralnlng CllnlMI services & support 2023 2023 2023 2023 2023 Olrect costs Charitable actNili&s GESW Supas1on and counsèlllThJ Grieftalk heline Varh)us training costs Various cllnicBI costs Clirical services and 3upFt Gri&f reli kit costs 75,286 355.730 300 102,640 178.226 355,730 156,257 24.876 60,506 616,153 63.655 156,257 24,876 60.5 616,153 63,655 431,015 156.257 25,176 842,954 1.455.402 Share of $upport and gov•manc• COBts1$99 not• 12} Support 209.698 Governance 34.144 149.785 24,369 29.956 4,878 209.698 34,144 599.137 97,555 674.857 330.431 60.010 1.086,796 2,152.094 Analysls by fund Unrgstn'cled fiJnds- general R8Strlct8d fvnd5 594.417 80.440 237.472 92,959 60.010 985,324 101.472 1,8n.223 274,871 674,857 330,431 60,010 1,086.796 2,152,094 D•s¢rlptlon of ¢h•rltsbl• activitlel Ctsunknlllng & •upport lrtlud&s supéNision and coun$elling CD5ts Grlgftalk h•lplln• Indude8 helpllne emalls and webchat Trnlnlng IndLAles good gri8f Ir8ining, inthouse training and baspoké tr8ining costs Cllnlcal s•rvlc•8 & support Indudes dinical staff ts)sls, dinical support C4)sts grief relief kit costs, D8S and recruiting checks and rgse8rch and evaluation ¢osts Includes costs of workshops. residwti81 weekend. fuft days. good grief groups. clinul rnatsrials, clinical counselling room$ and spo¢ial clinrcal ovgnts 17-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 10 N•t mo¥•m•nt In fund• 2024 2023 The net movement in fvnds is stated after chargirWlcFedltSn91'. Fees payable for the au¢Jit of the charfty's fin8ntyal st8temonts Depreciation of owned tangibl• fix8d assets 8.400 30.112 8,400 28,363 11 Tru•tMB None of the tNste&s lor any persons ry)nnected wllh them) recefved any remuneTaUon or beneffts fr(Yn the charity during th• Ar. 18-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 12 Supwt costs support Gov•rnanc• costs 2024Supwrt costs Govemance 2023 Staff costs Dèpreciqlion Premises expenseg Advertisng Tèlsphon8 and intsmet Computar and bSIte Sundry expenses Lggal and pryJfo8sbnal 333.828 30,112 88.971 147.908 11.384 41,211 46.284 333,828 30,112 88.971 147.908 11,384 41.211 46.284 217,786 28.363 69.549 187.135 6,619 19.654 10,760 217.786 28,363 69.549 187.135 6,619 19.654 10.760 113.804 113,804 16.968 16,968 Prinb'ng postage and stationery Bank charges Support eosts GESW 7.354 10.807 7,354 10.807 7.233 18.825 16,245 7.233 18.825 16.245 AeeountBncy and 8udit 47,215 47,215 97,555 97,555 831.663 47.215 878.878 599.137 97,555 696,692 Analy8gd bgtsveen Fundraising Charitable actNities 283.982 547.681 16.122 31.093 300,104 578.774 S99.137 97.555 696.692 831.663 47.215 878,878 599,137 97.555 696.692 Staff costs indud&s an ex%rada sum by way of comp$ntIon lor b88 of giiwknyment In the sum of £nll {2023: £80,567) for a former emphjyea. Govemance costs indude8 P8yrYwls to the audrtors of £8.400 for audit fees. Allocatlon b•Bis Support and govemance costs are allcutad to charltaLlo and fundralsing bo$ad on the numbgr of ernoyeeS 8ng*J•d In èach actlvity. Thls m8lhod is (x)nsidgrgd lo providg a reasonabla rCtIOn ol rssourc• Usaga and L8 revlgwgd pgrir•Jlcally to ensure Its conllnued approprlalene88. 13 Taxatlon Thé chartyls ex8mptfrom taxation on lis &tNities bec8USO 811 its Inme 18 apJi&d for tharftablg purpow4. 19-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2024 14 Employws Tho Bv8rag8 monthly number of gmployees durfng th8 yaarwsg.. 2024 Numb•r 2023 Number FundralslrKJ Clinical aThJ supp(Yt Grigf tslk 14 20 13 19 Totsl 41 39 Employm•nl costs 2024 2023 Waggs and salarie ScoLal srIty Ix)sts Other pensKJn costs 1,425,539 1S3.801 28,543 1.295,171 135,740 1,607.883 1,453.355 Thg numberof ernptyees whose annud remun8ralbn was rnore than £60,000 is as follows.. 2024 Numb•r 2023 Numb•r £70,tN)1 to £80.000 £BO.rrt)1 to £90,000 £1C(1,001 to £110,000 £110.001 to £120,000 15 Flx•d a8$•1 lftv•¥lmwnts Unllst•d CoBt or valuatlon At 1 August 2023 V81u81ion changeB Dlsposa 1.027.489 32.319 1245.878) At 31 JY 2024 813.930 C•rrylng amount Al 31 July 2024 813.930 At 31 Juty 2023 1.027,489 -20-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2024 16 T•nglbl• fix•d au•ts Land and L•a•hold bulldlng• Imw¢w•rn•nl• Flxturn, flttlthg• & •qulpm•rt Compul•r• T¢Aal At 1 August 2023 Additions 395,C 90,901 21.514 3.157 532.751 17.031 13.874 At 31 Juty 2024 395.CO) 90,901 39.210 24.671 549.762 D•pr•clatlon and impoirmènt At 1 August 2023 Depreciation charged in the year 83.829 5,267 72,720 18,181 21.516 1,905 6,267 4.759 184,332 30,112 At 31 Juty 2024 89.096 90.901 23,421 11,026 214,444 Carylng amounl At 31 Juty 2024 305.904 15.789 13.645 335.338 At 31 Juty 2023 311,171 18.181 3.821 15,247 348.420 IncludÈd In Tr751 or valualion of freehold land and buildings IB freehold land of £131,667 whlch Is not depreclated. 17 D•btorn 2024 2023 Amounts falllng du• wllhln on• y•ar. Trad8 debtors othgr debtors Pr8pgymenl$ and 8cuw8d i1me 76.981 31.330 6.372 52,772 119.414 196,395 90.474 18 Cr•dltors: amounts fjlling dup within ygar 2024 Not•B Othar taxgtK)n 8nd sco81 socurfty Deferred incx>me Trade creditors Olher (ditOrS AcmJal8 36,672 242.547 6.211 12.675) 25,421 33.056 19.210 21,611 491 54.21 19 308.176 128.586 -21
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2024 19 l>•f•ry•d Incomo 2024 2023 Other deferret1 inc<)me 242,547 19.210 Deferrefj inwnfr is induded in the financial statements 8$ follcms.. 2024 2023 Deferred InCe is induded wlthSn.' Current liabilit 242.547 19210 Movements in the year.. Dèfarred inix)me al 1 August 2023 R818as8d from prnvlous periods Resources deferred in th8 year 19.210 119,2101 242,547 202.755 1202.7551 19,210 Defgrr8d Income al 31 July 2024 242,547 19.210 Deferred inoame related to anN)unts rec8W In advance for aCtttle8 and events to be hehl next year. 20 AnAlysl• of net •sets belween funds Unr•strl¢t•d Unrostrlct•d R•strlct•d TOL funds lunds gon•ral 19nd1 lund 2024 fund* 2024 2024 2024 At 31 July 2024: T4nglNe assets Investmonts Current a880ts1(liats'lb•s) 335,338 813.930 317,588 335.338 813.930 482.504 164.936 1.466.836 164.936 1.631,772 -22_
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 20 Any&l5 of not •s80ts botw••n fvndi Icontlnu•d} Unr•trl¢t•d Unrostrl¢tod R•strl¢t•d fvnds funds q•n•ral d•llat•d funds 2023 fund• 2023 2023 2023 Al 31 July 2023.. Tangibl8 assets Investmènts Current assotsllllafAIiig8) 348.420 1,027,489 562.231 348.420 1.027.489 1.188.985 500.000 126.754 1,938.140 500.000 125,754 2.W.894 21 Unre•trttsd funds The unreStrlcj funds of Iho charfty comprfsa tho ungxpandgd bBlanc85 of dOnaU0r and grants whlL ar8 not subject to Spedfic condrtlons by doThJrs and granlc¢rs as to how th8y may be used. The3e include deslgnated funds whlch have been set aslde out of unrestrlcted fijnds by the trusteesfor sped11c purposes. Al 1 August 2023 Incomlng rnsoure•s R•sources xp•nd•d TranJf•rn At 31 July 2024 Tr8nsform8tion81 woj¢ct Gener81 fvnd¥ 500,LKJO 1,938.140 1500.fy)01 500.CKJO 1,336,527 12.307,831) 1.466.836 2,438,140 1,336,527 12,307.831) 1,466.836 Pr•vlous y•4r. At l August 2022 Ineomlng r•sources R•sourc•s Xnded Trnnsf•TS At 31 July 2DZ3 TranSfcffmanfjI projgct Genera funds 500.000 1,822,229 500,000 1,938.140 2,731,351 12.615.440) 2.322,229 2,731.351 12,615,440) 2.438,140 In 2021. the charlty Created 3 dgsignatad fvnd for a tr8nsfomKsnal p0¢t to meet the grong demand for our bereavement advice and tr) manage the Iransilion to 8 nation81 seNice. Thi8 hai been r8Vigwed by th8 charity and has bggn dgcidgd it is no longer rbyuired for it8 intèThJèd u89. Consequentty, the Trustees have approved Iho transfer of the fijll balance back to unreslricted fiJnd8 to b8ttgr BUPPOrt tho thaws ongolng ad+V1•s. Th• ts•nsfw has no Impad on ts totsl fijnds of tha charlty. -23-
GRIEF ENCOUNTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 22 R••trlet•d fund$ The restrlcted funds of tl* charfty ¢ompri8e th& vnexpended balancès of datn9 ar¥J grants h•ld on IIu81 JbJ'•ct to spè¢Dlc ¢x)ndition5 by donors as to how they may used. Mov•m•nt In fvndl kncornlng Movement In fufftdy In¢omlng r8•OUff Balan at 1 Auqu•t2022 R•bourc•• B01•nG•¥t elnd• l Auqu•t2823 exp•rbd8d 31 July 2024 CounaelliThJ and superviwn Grigftglk h•lplin other dinical activities Clinical s&rvi¢es 3.955 101,211 180,440) 24,726 98,019 195,5641 27.181 37,959 55.000 192.959) 58,079 17.344 165.324} 10.099 9,000 119,0991 128.077 136,1481 91.929 209.371 (163,5451 137,755 99,993 301.632 (274,8711 126.754 316,390 (278,2081 164.936 23 Rated party tran•a¢tlons Thare were no dSsclosable rtslatsd paty Iransacfions durin9 y•ar. 24 CaBh absorbod by op•wall?n8 2024 2023 IDèfic41ysurplus for the year 1933,1221 142,672 AdJustm•nts for: Investrnent in¢orn& rwised in 8talemenl offfinwGto1 odth.es Dspreca•tion aThJ impaimient oftsngibl8 fixed assets 145.1631 30.112 140.6351 28,363 Mov•m•nts In worklng capllal: (Increase) in deblÈys IDècrease)fincr8as8 in Inernaselldecreas•l In dèf8rr•d In¢ome {105,9201 143.747) 223,337 17.1141 23.889 1183,5451 Cash •b•orb•d by op•r•tlons {874.5031 136.3701 25 Anal1¥ of ¢h•ng•s ln not lund$ The chaiity had no mat•rfal dgbt during th8 year. -24-