2023-10-30-accounts - National Bereavement Partnership

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

NATIONAL BEREAVEMENT PARTNERSHIP (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 OCTOBER 2023

Company Number: 12554616 Charity Number: 1189517

NATIONAL BEREAVEMENT PARTNERSHIP

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 OCTOBER 2023

	Page
Charity Information	1
Report of the Trustees	2
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8

NATIONAL BEREAVEMENT PARTNERSHIP

CHARITY INFORMATION

FOR THE PERIOD ENDED 30 OCTOBER 2023

BOARD OF TRUSTEES: R A Lissack KC (Chairman) Lord K F Bilimoria CBE DL FCA - resigned 28 February 2023 Baroness T C D Grey-Thompson DBE DL - resigned 28 February 2023 Dr J R Gayner - resigned 28 February 2023 S Orchard - resigned 28 February 2023 S R Phillips - resigned 28 February 2023 J A S Ryall - resigned 28 February 2023 M-A Franklin - resigned 28 February 2023 SECRETARY: S Orchard - resigned 28 February 2023 EXECUTIVE TEAM: M Willis MBE (Chief Executive Officer) - up to 31 March 2023 B Daly (Chief Operating Officer) - up to 31 March 2023 REGISTERED OFFICE: Windover House St. Ann Street Salisbury SP1 2DR COMPANY NUMBER: 12554616 CHARITY NUMBER: 1189517 INDEPENDENT EXAMINER: T Austreng FCA CTA Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury SP1 2DR

BANKERS: Barclays Bank plc 326-328 High Holborn London WC1V 7PE

NATIONAL BEREAVEMENT PARTNERSHIP

REPORT OF THE TRUSTEES

FOR THE PERIOD ENDED 30 OCTOBER 2023

The trustees (who are also directors of the charitable company for the purposes of company law) present their final report, together with the final independently examined financial statements of the charitable company for the period ended 30 October 2023 and confirm that they comply with the Charities Act 2011, the governing document and the Charities SORP 2019 (FRS 102).

Legal and administrative information set out on page 1 forms part of this report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

National Bereavement Partnership was incorporated on 14 April 2020. The company is registered with the Charity Commission for England and Wales (registration number 1189517). It is incorporated and registered in England and Wales as a company limited by guarantee and not having a share capital (company number 12554616). The company passed a special resolution on 11 May 2020 changing its name from National Bereavement Partnership Ltd to National Bereavement Partnership. The liability of the members in the event of a winding up is limited by guarantee to an amount not exceeding £1 per member. The company's Memorandum and Articles of Association being adopted by special resolution dated 11 May 2020 replaced the previous version dated 14 April 2020.

Recruitment and appointment of new trustees

New trustees are recruited and appointed by the existing trustees as and when vacancies arise. No outside party can appoint trustees.

CHARITABLE OBJECTS

The principal Objects of the charity, as set out in its Memorandum and Articles of Association, are:

To prevent and/or relieve the mental and physical distress of those in the United Kingdom suffering mental illness, bereavement, or loss, primarily (but not exclusively) caused by the COVID-19 pandemic, through the provision of information, advice and support, and, where identified, counselling.
To advance the education of the public in issues surrounding bereavement or loss primarily (but not exclusively) arising from the COVID-19 pandemic through (but not limited to) the provision of information, working with NHS Trusts and other relevant organisations and the provision of training for persons who wish to work with and support the bereaved.
To assist Government and key stakeholders through developing policies and the dissemination of information to all relevant parties.
Develop further, a sustainable platform for continued and regular funding for the National Bereavement Partnership's current and ongoing work and future development.

Continued on page 3

NATIONAL BEREAVEMENT PARTNERSHIP

REPORT OF THE TRUSTEES

FOR THE PERIOD ENDED 30 OCTOBER 2023

Continued from page 2

CHAIRMAN'S REPORT

Started in the raw terrifying chaos of COVID in the Spring of 2020, we have taken the difficult decision in February 2023 to close.

The reason is singular: money. Like so many others in the charitable sector we have faced blow after blow to philanthropy which has sucked out the oxygen - pandemic, cost of living crisis, natural disaster in Pakistan, natural disasters in Turkey and Syria and the unnatural disaster of Russia's invasion of Ukraine. Each has taken the world's attention and its resources and left us with no choice but to close.

This is despite the enormous support we have received since inception from all of those who donated sums large and small and always for the greater good.

To you all I express my heartfelt thanks on behalf of the silent you served and saved and despite the fact that need for our services has not abated. The fact is we cannot service those needs anymore.

May I take this opportunity to salue our army of 100 volunteers who gave of themselves utterly selflessly. Their resolve, through taking hundreds of calls born of hard-core grief was remarkable. They stood strong and resolute, led by our CEO Michaela and COO Brenda who shun gratification but who must be recognised.

But for them there would have been no charity.

And here are the statistics:

25,000 people helped through the phone lines, messaging, and e-mails - our youngest caller was 7 years old and our oldest 93. We reached every corner of society;
[1,600 hours of straight befriending / listening of and to the lonely and the lost; and]
[8,500 hours of professional counselling provided free to the clients.]

Every single one of us who made all this possible can say "I stood up to be counted, I tried to make a difference" and in the end none of us can say more than that.

Thank you

Richard Lissack KC

Trustee

Continued on page 4

NATIONAL BEREAVEMENT PARTNERSHIP

REPORT OF THE TRUSTEES

FOR THE PERIOD ENDED 30 OCTOBER 2023

Continued from page 3

SIGNIFICANT ACTIVITIES

During the period, National Bereavement Partnership [NBP] provided over 6,500 hours of emotional support by highly trained operators, free to the end user. Many of those contacting the service are at breaking point, their emotional resistance is low, and loneliness is suffocating. The NBP throughout the period has provided a lifeline for the vulnerable, helped them on the road to emotional wellbeing and reduced numbers contacting GP's and hospitals, thus assisting in reducing the pressure on the NHS.

In addition, NBP has worked closely with the NHS and relevant sector support teams where needed. Increasingly throughout the period, many of those contacting the service demonstrated other complexities with regards to ambiguous loss. Many were turning to medication, alcohol, and drugs as support and displaying thoughts of suicidal ideation. The team successfully dealt with the associated impact of these complexities, in order to address the very real and deep emotions that the impact grief has, following the death of a loved one.

In the first quarter of the period, it became apparent that there was another category of vulnerable people contacting the helpline. They were lonely or alone, needed to talk and to be listened to, but they were not in need of counselling. The NBP befriending service was launched as a direct response. This service provides 12 sessions with someone experienced in bereavement or allied sector. The befriender calls the client each week to be a support and chat about life in general.

Public Benefit

The trustees confirm that they have complied with the duty in s17(5) of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit, including 'Public benefit: reporting' [PB3].

FINANCIAL REVIEW AND RESULTS FOR THE PERIOD

The results for the period and financial position of the charity are shown in the attached financial statements.

Total incoming resources for the period were £32,238 (2022: £311,432). This includes donations of £22,133 and donated services of £10,104. Total outgoing resources for the period were £55,565 (2022: £373,678). This includes the costs of counselling support, providing the necessary clinical supervision to the helpline volunteers, staff training, and administrative support. This resulted in a net deficit for the period of £23,327 (2022: £62,246 deficit). The cash position at the end of the period was £Nil (2022: £2,100).

Reserves Policy

The trustees policy on the funding of reserves is based on the Charity Commission document CC19 and therefore recognises the need to hold reserves in order to deal with adverse changes in the levels of income and expenditure. As a result, the trustees' have been able to achieve an orderly closure of the charity. At 30 October 2023 free reserves amounted to £Nil.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD OF TRUSTEES:

R A Lissack

R A Lissack KC - Chairman Trustee

Date: 28 October 2024

NATIONAL BEREAVEMENT PARTNERSHIP

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF NATIONAL BEREAVEMENT PARTNERSHIP

FOR THE PERIOD ENDED 30 OCTOBER 2023

I report to the charity trustees on my examination of the accounts of the company for the period ended 30 October 2023 which are set out on pages 6 to 15.

Responsibilities and basis of report

As the charity 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 company'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 by 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:

accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

I draw attention to Note 1 to the accounts and the matters disclosed on page 3 of the Report of the Trustees. I have no other 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.

T Austreng

T Austreng FCA CTA Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury SP1 2DR

Date: 29 October 2024

NATIONAL BEREAVEMENT PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT)

FOR THE PERIOD ENDED 30 OCTOBER 2023

Unrestricted Note £ INCOME FROM: 2 32,237 3 1 32,238 55,565 8 55,565 (23,327) - (23,327) 23,327 - Investments Donations, grants and legacies Donations and legacies TOTAL FUNDS CARRIED FORWARD TOTAL EXPENDITURE RECONCILIATION OF FUNDS: NET MOVEMENT IN FUNDS NET EXPENDITURE Transfers between funds Total funds brought forward TOTAL INCOME Charitable activities EXPENDITURE ON:	Restricted £ - - - - - - - - - -	Period Year 1.5.22 to Ended 30.10.23 30.4.22 £ £ 32,237 311,431 1 1 32,238 311,432 55,565 373,678 55,565 373,678 (23,327) (62,246) - - (23,327) (62,246) 23,327 85,572 - 23,327

Total recognised gains and losses

The charity has no recognised gains or losses other than those stated above.

The notes form part of these financial statements

NATIONAL BEREAVEMENT PARTNERSHIP (REGISTERED NUMBER: 12554616)

BALANCE SHEET

30 OCTOBER 2023

Note FIXED ASSETS: Tangible fixed assets 9 CURRENT ASSETS: Debtors 10 Cash at bank and in hand TOTAL CURRENT ASSETS LIABILITIES Creditors: Amounts due within one year 11 NET CURRENT ASSETS NET ASSETS 13 FUNDS Unrestricted funds: general 12 TOTAL CHARITY FUNDS	2023 £ - - - - - - - - -	2022 £ 1,591 36,043 2,100
		38,143 (16,407)
		21,736
		23,327
		23,327
		23,327

For the financial year in question the company was entitled to exemption under Section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

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

The financial statements were approved by the director and authorised for issue on 28 October 2024 and were signed by:

R A Lissack

R A Lissack KC

Trustee

The notes form part of these financial statements

NATIONAL BEREAVEMENT PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 OCTOBER 2023

1. ACCOUNTING POLICIES

Accounting convention

National Bereavement Partnership is a company limited by guarantee incorporated and registered in England and Wales. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP 2019 (FRS 102)), the Charities Act 2011 and the Companies Act 2006.

The financial statements are not prepared on a going concern basis as a result of the trustees taking the difficult decision in February 2023 to close the charity. The financial statements are presented in Sterling (£) which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Income recognition

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. The irrecoverable element of VAT is included within the item of expense to which it relates.

NATIONAL BEREAVEMENT PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 OCTOBER 2023

1. ACCOUNTING POLICIES continued

Tangible fixed assets

Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the Statement of Financial Activities. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment Fixtures, fittings and equipment

33% on cost - 25% reducing balance

Debtors

Debtors are measured at their recoverable amounts.

Creditors and provisions

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

Pension costs

The charity contributes to the individual defined contribution pension scheme of employees. Contributions are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Unrestricted funds 2023 £ Donations, grants and legacies Donations 16,876 Donations via Virgin Money Giving - Donations via Giving 1,294 Gift Aid receivable 3,963 Donated services 10,104 Training income - Total 32,237	Restricted funds 2023 £ - - - - - - -	Total Total funds funds 2023 2022 £ £ 16,876 202,165 - 71,385 1,294 - 3,963 27,802 10,104 - - 300 32,237 301,652

NATIONAL BEREAVEMENT PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 OCTOBER 2023

3. INCOME FROM INVESTMENTS

All of the charity’s income from investments arises from interest bearing deposit accounts.

4. TAXATION

The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

5. TRUSTEES' AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES

The charity considers its key management personnel comprise the trustees, the Chief Executive Officer and the Chief Operating Officer. Key management personnel received total remuneration of £19,854 (2022: £102,667) and pension contributions of £Nil (2022: £10,267).

The trustees neither received nor waived any remuneration during the period (2022: None).

The trustees did not have any expenses reimbursed during the period (2022: None).

6. STAFF COSTS

The average monthly number of employees during the period was as follows:

Management Administration Wages and salaries Social security Defined contribution pension costs	Period 1.5.22 to 30.10.23 No. 2 1 3 Period 1.5.22 to 30.10.23 £ 19,854 - - 19,854	Year Ended 30.4.22 No. 2 2
		4
		Year Ended 30.4.22 £ 139,333 12,094 10,267
		161,694

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

7. NET OUTGOING RESOURCES

Net outgoing resources are stated after charging:

Depreciation - owned assets Loss on disposal of fixed assets Independent examiner's fees	Period 1.5.22 to 30.10.23 £ - 1,591 2,250	Year Ended 30.4.22 £ 779 - 3,576

NATIONAL BEREAVEMENT PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 OCTOBER 2023

8. TOTAL RESOURCES EXPENDED

Charitable activities Counsellors Call handling Safeguarding Supervision Administration support Wages and salaries Social security Pension contributions Advertising Independent examiner's fee Accountancy Bank charges Legal and professional fees Licences and subscriptions IT Software and Consumables General expenses Staff training Telephone and internet Depreciation Computer equipment Fixtures, fittings and equipment Loss on Disposal of Fixed Assets Total resources expended	Period 1.5.22 to 30.10.23 £ 2,150 3,183 - - 19,880 19,854 - - 539 2,250 240 110 804 310 - - - 4,654 - - 1,591 55,565	Year Ended 30.4.22 £ 49,195 5,613 480 1,490 137,390 139,333 12,094 10,267 600 3,000 576 93 5,001 209 2,818 618 619 3,503 374 405 -
		373,678

NATIONAL BEREAVEMENT PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 OCTOBER 2023

9. TANGIBLE FIXED ASSETS

COST: At 1 May 2022 Additions Disposals At 30 October 2023 DEPRECIATION: At 1 May 2022 Accumulated depreciation Charge for the year Eliminated on disposal At 30 October 2023 NET BOOK VALUE: At 30 October 2023 At 30 April 2022 10. DEBTORS Trade debtors Prepayments and accrued income 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors Accruals and deffered income	£ 2,162 - (2,162) - 945 - (945) - - 1,217 Fixtures, fittings & equipment	Computer equipment £ 1,122 - (1,122) - 748 - (748) - - 374 2023 £ - - - 2023 £ - - - -	Total £ 3,284 - (3,284)
			-
			1,693 - (1,693)
			-
			-
			1,591
			2022 £ - 36,043
			26,239
			2022 £ 2,538 8,793 5,076
			16,407

NATIONAL BEREAVEMENT PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 OCTOBER 2023

12. MOVEMENT OF FUNDS

Unrestricted funds General free reserves Unrestricted fixed assets Total funds	Balance at 1 May 2022 £ 21,735 1,591 23,326	Incoming resources £ 32,238 - 32,238	Outgoing resources £ (53,973) (1,591) (55,564)	Transfers £ - - -	Balance at 30 October 2023 £ - -
					-

Comparative balances for the year ended 30 April 2022:

Unrestricted funds General free reserves Unrestricted fixed assets Total funds	£ 83,202 2,370 85,572 Balance at 1 May 2021	£ 311,432 - 311,432 Incoming resources	£ (372,899) (779) (373,678) Outgoing resources	£ - - - Transfers	£ 21,735 1,591 Balance at 30 April 2022
					23,326

UNRESTRICTED FUNDS:

General

This represents funds which have been accumulated for the general purposes of the charity.

Unrestricted fixed assets

This represents unrestricted funds held as fixed assets and are not readily available.

NATIONAL BEREAVEMENT PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 OCTOBER 2023

13. ALLOCATION OF THE CHARITY NET ASSETS

The net assets are held for the various funds as follows:

Unrestricted funds: general Restricted funds Total	Fixed Assets £ - - -	Net Current Assets £ - - -	Long-term Liabilities £ - - -	Total £ - -
				-

Prior year net assets held for the various funds were as follows:

Unrestricted funds: general Restricted funds Total	Fixed Assets £ 1,591 - 1,591	Net Current Assets £ 21,736 - 21,736	Long-term Liabilities £ - - -	Total £ 23,327 -
				23,327

14. STATUS OF COMPANY

The company is a registered charity limited by guarantee. The liability of the members in the event of a winding up is limited by guarantee to an amount not exceeding £1 per member.

15. RELATED PARTY TRANSACTIONS

There were no related party transactions during the period (2022: None).

NATIONAL BEREAVEMENT PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 OCTOBER 2023

16. PRIOR YEAR COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Note INCOME FROM: 2 3 Raising funds 8 RECONCILIATION OF FUNDS: Donations, grants and legacies Donations and legacies Total funds brought forward Total recognised gains and losses TOTAL FUNDS CARRIED FORWARD Investments TOTAL INCOME EXPENDITURE ON: Charitable activities TOTAL EXPENDITURE Transfers between funds NET EXPENDITURE NET MOVEMENT IN FUNDS	Unrestricted £ 311,431 - 311,431 93 373,585 373,678 (62,247) - (62,247) 85,572 3,326	Restricted £ - -	Total 2022 £ 311,431 -
		-	311,431
		- -	93 373,585
		-	373,678
		- -	(62,247) -
		- -	(62,247) 85,572
		-	23,326

The charity has no recognised gains or losses other than those stated above.