REGISTERED CHARITY NUMBER.. 1196162 R• ort of the Tru nd audited Financial S ements for the Year Ended 1Da emb 2023 Th odie Hod es Founda on CIO Wright Vigar Limited Chartered Accountsnts & Busines3 Admr$ 15 Newland Lincoln Lincolnshire LN1 1XG
Bodl Hod 8$ Founda ' nCIO Cont of the Financial State ents for the Year E ded 31 D6¢8mber 2023 P#g• Report ofthe TN$tseS Independent Examinè¢s R•port Statèment of Finan¢lal A¢tivlUes 10 Balance She8t 12 Cash Fl¢)w Statemgnt 13 Notes to th? Cash Flow Statement Notss to thè Flnanclal Ststernents D•tallèd Stat•m8nt of Flnanclal Actlvlt105 14 15 tts 21 22 to 23
BODIE 06ES FOUNOATIQN Chair of Trustee's and Chief Executive's Welcome CIO 1196162 On 1st October 2023, we transferred our assets to a CIO 1196162 from our original unincorporated organisation 1151053. This new structure gives us more protection as a charity as we grow. This particular report covers October- December 2023. The aims of the charity and its name all remain the same and in this respect, so do our achievements. On 22, December 2023, we officially purchased Bodie's House., an 11-room building where all of our services and administration activity takes place. We are incredibly proud to have raised £450,000 to purchase the building, with our capital appeal taking 2 years to complete. Owning this building is a great asset to the charity but it also ensures that a larger percentage of our donations can be used towards our aims and objectives, in supporting families bereaved of a child. This year we have continued to work hard on our business plan and have achieved our targets of investing in a new system to aid our fundraisin8 Stewarding wlth the purchase of a new CRM system. We have also increased our associate counsellor hours to ensure that families do not have to join a waiting list for l-l bereavement counselling, but that this service is readily available when needed. Grants have allowed us to implement both of these initiatives and we continue to seek grant funding to increase our income in the f uture. Our families continue to be supported for up to 2 years once they refer into our service and we support the whole of the immediate family (parents and siblings) with l-l bereavement coun5elling and peer support groups. In 2024 we hope to continue to grow our services in line with demand. increase our offer of groups and ensure that families are not left alone to grieve. We sincerely thank all of our supporters and grant providers that have made our work possible. Gemma Orton Chair of Trustees Donna Hodges CEO Page I
TRUSTEE'S REPORT The trustees present their report with the financial ststements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. Updated Charitable Objectives The relief of any persons who are in conditions of poverty, sickness or distress arising from bereavement by death of a child and the protection and preservation of public health particularly through the prevention of any sickness which may arise from bereavement by death of a child through the provision of a range of bereavement services and support. Our Vision and Aims Vision To give hope to families bereaved of a child by providing a range of services that 5UPPQrt grieving families and encourage them to rebuild and remember. Mission Statement To provide family and child-centred services to SUPPOrt those affected by the death of a child. To raise awareness of the facts about organ donation and encourage families to share their decision by'stsrting the conversation,. Purpose To ensure that every family in Leicester, Leicestershire and Rutland who experience the death of a child has access to early therapeutic support services. We achieve our aims by.. Providing early therapeutic support to families who are newly bereaved of a child aged 0-18 years, in their own home or safe place. Provide peer support groups to continue to support families after their l-l support ends, creating a bereavement community. Working with siblings in school to help them to understand their grief and support memory making. Providing Bodie's Treasured Memory Bags to families and professionals across the UK, to support sibling grief for children aged 3-18 years. Promoting Organ Donation at any events that we run, as well as, through our website and social media platforms. Page 2
Our History The Bodie Hodges Foundation 1151053 was set up by Nick and Donna Hodges following the death of their son Bodie in 2012. Their lived experience is that being a bereaved parent 15 isolating, and that the support available following the sudden or unexpected death of a child was minimal. The charity has continuously developed and now provides a range of services that support the whole family. In the beginning the focus was on raising funds to buy a holiday home and in 2016 the purchase of Bodie'5 Boathouse on Tallington Lakes wa5 completed. A one-week stay was offered to families who lived in the East Midlands and within 3 years of the death of their child of any age. The impact that this stay gave families highlighted the need to Donna and Nick to implement more services and to work on more projects to support families bereaved of a child. Bodie's Boathouse was sold in 2023 and funds from this property were used to purchase Bodie's House. Although this wa5 a difficult decision for all, the charity witnesses the growing need to support families with early therapeutic bereavement counselling and the management board and trustees felt that supporting a family for up to 2 year5 With l-l therapy has a greater significant impact. Our focus will now remain on offering l-l and peer support to families bereaved of a child aged 18 and under within 2 years of the death. The charity went on to design and produce Bodie's Treasured Memory Bags, based on how their daughter grieved and with professional endorsement these are now provided nationally free of charge to siblings. With another focus on fundraising, we then moved to support families in the first year to 18 months with face-to-face early emotional therapeutic bereavement support and in October 2019 Bodie's Bereavement Service was officially launched. This service now supports families during the first 2 years after the death of a child with a number of peer support groups which can be accessed by anyone bereaved of a child under the age ot 18. Our services grow organically with the needs that are identified by the familie5 that we work with and from our founders own lived experience. Each year we have grown our income in line with our services. Bodie's Bereavement Service BODIE Q 6•f•av•m•nt 5•rvl¢• Bodie's Bereavement Service provides early emotional and therapeutic support to families bereaved of child up to the age of 18 when the child died. Our support is offered during the first 2 years after the death and is for the whole of the immediate family. Families can refer into our service at any point during the first 2 years. This provides 5UPPOrt for parents and siblings, to families bereaved of their only child and to blended families. Each member of the family is given l-l bereavement counselling with their own counsellor. Page 3
In 2023 our parent l-l bereavement counselling sessions took place in Bodie's House. We also began to offer 6 joint session5 for couples. where appropriate to support early grief and communication. The aim of the service is to meet families where they are in their grief and provide support that give hope and builds resilience. Our sessions for children and young people tske place in school and where school is not 3 safe place we offer sessions here at Bodie's House. During October to December 2023 we provided 164 one-to-one session5 to adults and children to support them as they grieve1710 session5 took place during the whole of 20231. We also have an Associate Counsellor programme as well as supporting student placement. We are proud that we are able to keep our waiting lists low to ensure that as many families received the support that they need. We are able to keep waiting lists low by providing support that is timed rather than open-ended. ' Bodie hodges has been fantastic for all of us and personalised to each of us. As a family we have all grieved so differently to one another so belng with different support networks and having that opportunity to vocalise has been crucial. I certainly have seen a change in myself after having Emily and couldn't thank her enough for the ongoing support she has given ' Feedb3ck fmm a bere3vedparent. who 3ccessedourcounsellingserviGes. We ran monthly peer support sessions Within the following groups; Creative Grief for Mums - a monthly art group which offers peer support. Chips and a Chat for Dads - a monthly activity group using sport and conversation. We are hoping to increase the peer groups on offer during 2024. Together Project The success of the Together Project continued in 2023 with two new groups of young people meeting for 3 10-week programme of activities to build self-esteem, develop friendships, create corhversation5 around death and their grief for their sibling. Our young people can choose to carry on meeting on a monthly basis. We currently have 12 young people who meet monthly. This project ha5 been funded by #lwill which 15 a bereavement project run by the Co-op. Page 4
We work in partnership with NHS Organisations, Schools, Colleges, Social Services and other Bereavement Organisations to ensure that all our families receive the support that they need and that children are supported at school and at home. Bodie's Treasured Memory Bags BODIE, Ti•asvr•d th•mory Bogs Bodie's Treasured Memory Bags are filled with grief resources to encourage conversations around death. help children to remember their sibling and process the feelings associated with grief. They are designed to give families different tools to support their suNiving children at a difficult time. Children cope best when they feel supported to share how they feel and the resource5 Wlthin the bag give children and young people permission to talk about their sibling. 31 Bodie's Treasured Memory Bags were sentto support siblings who had experienced the death of a sibling or to those born after the death1216 bags were sent out during the whole of 20231. The bags continue to be sent out nationally and free of charge with a maximum of two per family. The bags support children aged 3-10 and 11-16 years. We have continued to support bereaved siblings with SEND to grieve in their own way by Sendng out Bodie's Special Treasured Memory Bags for ages 3-25 years. ' The bag has been invaluable in helping my 7-year-old understand the death of his baby brother and has provided a lot of comfort for him at an awful time" Feedback from a bereavedparent, whose childreceiveda Bodies fre35uredMemory Bag Organ Donation Org04 Dooqilo BODI Df)ES We continue to raise awareness of Organ Donation and encourage everyone to have open discussions with families about their wishes. We will continue to promote the benefits of Organ Donation to both donor and recipient families. Page 5
Events and Fundraising During October-December 2023 we have run the following events. Leicester Half Marathon Freddie's Festive Fun Run The Bodie Hodges Foundation is registered with the Fundraising Regulator and is compliant with the standards set by the Regulator in its 'Code of Fundraising Practice,. This ensvres that donors and supporters have confidence in our fundraising practices. All fundraising events are organised by our Fundraising and Events Manager with support from volunteers. We do not engage with telephone. doorstep or lottery f undraising. We are incredibly grateful to some local and national funders for their financial support this year. Future Plans Our current business plan is for 2023-2026. This will see us working on moving our accounts over to XERO to improve our systems and will also link to Donorfy which is our fundraising CRM. We will be recruiting an administrator to support all the teams and functions at Bodie's House, as well as recruiting a part-time Bereavement Counsellor. Demand continues to grow on our services which results in us needing to grow the number of counselling sessions that we have available to families. This will also add to the range of skills within the team and allow us to specialise in areas of child bereavement. We have already seen an increase in our engagement with our wider local communities and so 2024 will see us focus on further building these relationships and ensuring that people are aware of the work that we do to support families bereaved of a child. Financial Position As a charity we have worked hard to ensure that the financial position is one that is safe. We regularly monitor our income and expenditure in line with our budgets and targets. We're proud to end the year in a strong financial position. In 2023 20Yo of our income for core services and the Capitsl Appeal came from grant5 and we will continue to increase this income to allow us to grow our services. 80% of our income comes from voluntary efforts from the community, business support, as well as through our events. The Trustees are grateful to our many supporters of the charity who have given their loyalty and commitment. Duringthe 3-month period we received £661,643. The charity received £112,317 in donations and associated gift aid. £32,760 in grants, £1,226 from fundraising activities and auction income, from investment income £2,666 and £512,674 in relation to donated assets from the old entity. This income helped us to achieve our objectives and supporting families bereaved of a child and to raise awareness of Organ Donation and promote the benefits. Page 6
The expenditure made during the period amounts to £64,874. The most significant payments were: Fundraising Costs - the charity spent a total of £23.013 running events to help raise money to support our families. These amounts include an allocation of support costs. Staff Costs - the charity spent £36.451 during the period to help enable the charity to meet it5 objectives. Reserves Policy The charity trustees have estsblished a reserves policy as part of their plans to provide long term support for our families who will use Bodies House. to safeguard the continuity of Bodie's bereavement seNice and to mitigate any emergency situations that may arise. Total fvnds at the year end amounted to £596,769. Of which funds of £17,497 are restricted and is not available for the general purposes of the charity. The unrestricted reserves held at the end of the period amounted to É579.272. £434,802 of the unrestricted funds are held as fixed assets lincluding Bodies House of £431,280) for carrying out the objectives of the charity with a further £30,000 designated for emergency repairs and £12,864 for future fundraising events. Therefore, after taking these amount5 into account the charity held free reserves of £101,606 at the year end. In 2023 our reserves policy was to keep £45,000 for 3 months cost5, alongside a £30.000 emergency fund. In 2024 we have revised our reseNes policy in line with the increase in costs to £66,000 for 3 months reserves and reduced our emergency fund to £10,000. Structure, Governance and Management The same trustees are in place for 1151053 and 1196162. Type of governing document Constitution adopted 14th October 2021 transfer of assets 1st October 2023. Charity Incorporated Organisation Trustees are appointed or reappointed by existing Trustees following application and interview How is the charity constituted? Trustee selection methods Charity Name The Bodie Hodges Foundation 1196162 Charity Number Registered office 254 Braunstone Lane Leicester LE3 3AS Chair of Trustees Gemma Orton Page 7
Trustees Emma Frain Andrew Stubbs James Blacklaws Iresigned January 20241 Helen Whitby Lindsay Langford (Appointed January 20241 Independent examiner Wright Vigar Limited Chartered Accountants & Busine55 Advisers 15 Newland Lincoln Lincolnshire LNI IXG Public Benefit The Trustees confirm that they have considered the Charity Commissioner's guidance on public benefit. As part of our Trustee's induction, they are asked to read and sign PBI, 2 and 3 of the guidance issued by the Charity Commission on public benef it. Risk Factors The Trustees have continued to assess the major risks to which the charity is exposed to, and we are satisf led that systems are in place to mitigate where possible exposure to the major risks. Funding - Opportunities for grant-based income are competitive and it remains our aim to increase the amount of income via grants. We work hard to ensure that we have several income streams to ensure that the charity does not become vulnerable due to a Ioss of funding. Demand on Service We constantly monitor the number of referrals that we receive and work hard to be able to offer our services within the first 3 months following the death of a child. Loss of Income from Donations - The way people are giving has changed and there seems to be less small donations. with those who are still giving, making larger donations. We have built loyal donors both public and corporate and we will continue to review our fundraising activity to ref lect the current climate. Page 8
Changes to the board effective 2024- James Blacklaws has now resigned and Gemma Orton has returned to her position as Chair, following a sabbatical. Approved by order of the board of trustees on 30 August 2024 and signed on its behalf by- Mrs Gemma Orton Chair of Trustees Page 9
Inde ndent Exam r's Re ort to the Trustees of The Bodl¢ Hod es Foundation CIO Independent gxamlfièr's report to the tru$t¢e8 of The Bodle Hodges Ftsundalion CIO I report to the charity trustees on my ex4minaton of th6 accounts of Th8 Bodiè Hod9es Foundats"on CIO (the Trust) for the year ended 31 December 2023. RèspOnslbllltl and bas1$ of port As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance wth the requirements of the Charities Act 20111'th8 Act'i. I report in Spect of my examination of the Trust's accxiunts carried out under Section 145 of the Act and in carrying out my examinats.on I have followed all applicable Dire¢bons given by the Charity Commission under Section 14515llbl of tha Act. Indep8ndent examinerf$ statsment sin your charity's gross itlcoffle exeded £250,0 your examiner must be a member of a listed body. I ran confim) that l am qualifieis to undertake the examination because l am a member ol the Association of Chartered Certified Accountants, which Is one of the listed bodies. I have comp18t8d my exarnination. I confirm that no material matters havè come to my attention In connection wth the examination gimng me cause to believe that in any material r85pect'. accounbw records were not kept in respect ol the Trust as tequired by S8Ction 130 of the ACL or the accounts do not accord with those rewids," or thé accounts do not comply with the applicable rtqU1rements concerning the fortn and contsnt of accounts set oui in the Charities IAccounts and Rèports) R8gulations 2008 other than any requirement that the accounts give a true and lair view which is not a matter considered as part of an independent examination. I have no conrn$ and have come across no other matters in oonneetion with the examination to which attentDn should be drawn in this wort in order to enable a proper understanding of the accounts to be rèached. Pavl Co1comb FCCA Wright Vigar Lirnited Charted Accountants & Business Advisèrs 15 NevAand Lincdn Lincolnshire LN1 1XG Date.. 30 August 2024 Page 10
The Bodig Hod Foun atlon CIO ststemont of Finane- l Acttvities r th Yo8r Ended 31 O•cemb&r 202 Perfod 16.10.21 to 31.12.22 Total lund¥ Year Ended 31.12.23 Totsl fund$ unrest¢t#d funds Ro$trict•d fund8 Not08 INCOME AND ENDOWMENTS FROM Donations and legacies 34.539 77,778 112,317 Charitabl& activltfje8 Bereavement Serwce 22,780 10,0(M) 32,760 Othèi trading activitie5 Inve5trnent income Exc8ptional items 1,226 2.e66 343.111 1.226 2,666 512674 169 563 Total 404.302 257.341 661,643 EXPENDITURE ON Raising fvnds 20,629 2,384 23,013 Charltabl• octlvlti?$ TreaSud Mernory Bags 6eaveMeTrt Serwce Bodie's House 358 4,495 358 40,728 775 36,233 775 Total 7.237 NET INCOME Transfers between funds 346,665 232.807 250.104 232,6071 16 596.769 Net movemènt In fund¥ 579,272 17,497 596.769 RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARO 579.272 596 769 The notss form part of thase financial statements Page11
The Bodie Hod Found tlon Cio 8alance heat 1 Dècember 2023 2023 Totsl funds 2022 Total fund$ Unre$trlct• lund8 Rastrlcted fund8 Notès FIXED ASSETS Tangible assets 12 434.802 434.802 CURRENT ASSETS Stocks Debtors Cash st bank 13 14 1.8(K) 88,517 65,774 2.401 4.201 88,517 80,870 15,0 156,091 17,497 173,588 CREDITORS Amount5 falling due within one year 15 {11,6211 111,6211 NET CURRENT ASSETS 144,470 17,497 161,967 TOTAL ASSETS LESS CURRENT LIABILITIES 579,272 17.497 596,769 NET ASSETS 579 272 596,789 FUNDS Unrestricted funds Restricted funds 16 579,272 TOTAL FUNDS 596 769 The finanryal statements were approved by the 8oard ol Twsteès and aulhorised for issue on 30 August 2024 aThJ were signgd on its behalf by.. G Orton- Trustee Th8 note5 form part of these financial statsrnents P8ge 12
The Bodie Hod unda lon CIO Cash Fl w Stste for the Year Ended 31 Dec•mber 202 Period 15.10.21 to 31.12.22 Year Endod 31.12.23 Nots# Cash flowy from operating activitles Cash generated from opgrations Net cash pro*ided by operating activities 516.236 Cash flows from Inv•$tin9 actfjvitS98 Purchase of tangibla fixed assèts Interest received 1435.7801 413 Net cash (used inllprovided by investing aets'wties Changè in cash and ¢4sh 8qulvalents In thg r•portll79 period Cash and cash equlvalonts at th• beginning of th$ rgportlng perio 80,869 Cash #nd cash equlvalents at thè end of the reportlrtrg perlod The notes form part ol these financjal statements Page 13
The Bodie H 8$ Foundation CIO Note8 to the sh Flow Ststgrnent for th¢ Year Ended 31 De¢ember 202 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES Pèrlod 15.10.21 to 31.12.22 Year Endèd 31.12.23 Nèt Incomo forth¢ reporting period las perthe Ststemènt of Financial Activities Adjustments fgr= Depreciation charges Inte$1 received Incre888 in stocks Increase in debtors Increase in creclitor 596,789 977 14131 14,2011 {88,5171 11.621 Net ca¥h provlded by opgration$ 516238 ANALYSIS OF CHANGES IN NET FUNDS At1.1.23 Cash flow At 31.12.23 Net cash Cash at bank 80.869 80,869 80,889 80.869 TotMI 80.869 The notes form part of tt)ese financial statements Page 14
Th• B dl• Hod os Found tlon CIO Noles to he Financial Staternents r the Year Ended 31 D cember 2023 ACCOUNTING POLICIES Basis of preparing th• flnan¢ial statements Th8 fi'nancial statements of the charity. which is a puNic benefit enth.ty under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'A¢counting and Reporting by Charities". Statgment of Recommanded Practi applicable to ¢harities pr8paring their accounts in a¢cordance with the Financial Reporting Standard applicable in thè UK and Republic of Irelsnd IFRS 102118ffe¢tive 1 January 20191,, Financial Repong Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charrties Act 2011. The financial statements have been prepared under th8 historical cost conventBJn. In¢om• All Incorne is ie¢ognised in the Statement of Finanryal A¢tiMti$s On the charity has enb'tlem8nt to the fvnds, rt is probable that th8 income will be reTrived and the amount can be mèasured r81iabfy. Expgndltkrre Liabilitses are reco9nised as expenditure as soon as there is 8 legal or con5tructwe obligabon ¢ornmitti"ng the charity to that expenditure, it is probable that a transfer of economic benefits will be r8quir6d in sethement and th8 amount of the obligation can be mèa$ured reliably. Expènditure 15 accounted lor on an accruals basis and has been classified under headings that aggregate all cost lated to the category. VvThe costs cannot be directly attbuted to particular headings they have been allo¢at8d to activities on a basis consistent with th6 use of resources. Allo¢ation and apportionm•nt of costs Direct costs are allocated to the relevant activitkes of the ¢harty. Support costs aro apports.oned beknen acb'vities of the charity based on the perntage of time nt by amploy8es attributable to each activity. T?nglbl* fixed assets Depreciation is prowded at the following annual rate5 in order to write off eath asset ovor its estimated useful life. FehOld property 2% on cost Fixtures and fittings Computer equipment 25% on ieducing balan Straiqht line over 3 years Slocks Stocks are valued at the lowèr of cost and nèt realisable value. aft8r making due allowance for obsolete and slow rnoving items. Taxatlon The charity is exarnpl from tax on its charitable activ8. Fund aecounting Unreslrict8d funds can b8 used in accordance with tha ¢haritable objectives at the discretion of trustees. Restricted ftjnds c8n only be used for particular restrieted pury)oses within the objects of the charty. Rastrictior arise when Specified by the donor or when fvnd5 are raised for particular rostricted purposes. Further explanation of the nature and purpose of each is Indd In the notes to the finan(4al ststements. Pension costs and othèr po$t.r8tirement benefits The charity oper8tes a definèd contribution pension seheme. Contributions payable to the charity's pension schem8 are charged to tha Statemgnt ol Financial Activities in the period to which they relate. Page 15 continued...
Tho Bodio Hod •s Foundat. cio Notes to the Financial Ststem•n contln for th Year En ed 31 December 2023 DONATIONS AND LEGACIES Perlod 15.10.21 Year End¢il 31.12.23 tc+ 31.12.22 Donations 112.317 OTHER TRADING ACTIVITIES Ptrlod 15.10.21 Year End•d 31.12.23 31.12.22 Fundra1sing events Auction income 1691 1295 INVESTME INCOME Pèrlod 15.10.21 Year Ended 31.12.23 31.12.22 Rents reIved Deposit account Intsre5t 2,253 413 2,666 INCOME FROM CHARrrABLE ACTNITIES Perlod 15.10.21 Ygar Ended 31.12.23 31.1222 Actovlty Bereavement Sarvice Grants Grants received, Included in the abo, are as follows". Period 15.10.21 to 31.12.22 Yèar Ended 31.12.23 LCC Communth"es Fund 32.760 Page 16 continued...
ThoB eHo es Foundation CIO Notss to the Fln nclal Stat•ments- eontlnu•d for th• Year Ended 31 De¢ember 2023 RAISING FUNDS Raising donatlon8 and legacie¥ Per40d 15.10.21 to 31.12.22 Year Ended 31.12.23 Fundraising events Support Costs 7.472 O¢her trading activlll•$ Perlod 15.10.21 Year Ended 31.12.23 31.12.22 Opening stod( Closing stock 3,516 685 Aggregate amounts CHARITABLE ACTIVITIES COSTS Support ¢osts l$eo nots 81 Direct Costs Totals Tssured Memory Bags Bereavement Sotvi Bodie's House 358 14.577 775 358 40,728 775 26,151 26,151 41,861 SUPPORT COSTS Informatlon technology Manaoement Flnanc9 Raising donations and legaeiès Bereavement Seiv 12,907 20,801 354 571 242 925 632 Governanee Costs Oth•r Totsls Raising donation3 and legacies Bea¥ement Servi 1.485 2,394 1.238 16,226 26,151 3,879 42.377 Page 17 contlnued...
The Bodle H d es Foundation Cl otes to tho Fhnanclal Statements- Contlnu for the Year End d 31 De¢ mber 2023 SUPPORT COSTS- continued 2022 Accouniancy costs 2023 Independent examination fees Bookkeeping 5eNicea 1,500 1,733 3,233 The bookkeeping services are not providèd by Independent Examimr. TRUSTEES. REMUNERATION AND BENEFITS There We no trustees, remvneratioll or other benefits ft>r th8 year ended 31 Dern8[ 2023 nor for the period ended 31 De•mber 2022. Tru¥t8es' exp•nsgs There were no tru5te8s' expense3 paid for th9 year ended 31 Decemb8r2023 nor for the period ended 31 Decernber 2022. 10. STAFF COSTS 2023 2022 Wages and salari8S Soci81 security costs other pension costs 35,662 789 Included In the staff ¢osts ar8 direct costs for the provIs)n of our Bereavement Practttloners. The88 Costs ara surnmar&s below". Bereavemen Pra ne 2023 2022 Wages and salaries Social security Costs Other pen510n costs 14,498 295 14,793 The average monthly number of employees during thè yearwas as fdlows.. P?riod 15.10.21 Yaar Ended 31.12.23 31.12.22 staff No employees raed emoluments in ex$$ of £60.000. Page 18 continued...
Thg Bodl Hod es Foundation Cl Note$ to the Flnan tatemen lor o Year Ended 31 D cem .con er 2023 11. EXCEPTIONAL ITEMS The excéptional item lateS to the transfer of assets from the old chantable trust to the new Gharitable incorporated organisatlon. Thè transacbon has baen approve£J by the Charty Commission and reflects a ehang8 in Structure of the charity. TANGIBLE FIXED ASSETS 11 F4Xtures and ritting8 Freehold propoty Computer equlpment Totals COST Additions 432,000 874 435 779 DEPRECIAnoN Charge for year 720 202 977 NET BOOK VALUE At 31 December 2023 431.280 819 2,703 434,2 At 31 DeCemr 2022 13. STOCKS 2023 2022 Stod(s 14. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade dobtors Prepayrnents and accwed income 1,272 87 245 88,517 16. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trad8 ¢ditorS Other crtsdito 2,994 8.627 11,621 Page 19 continued...
The odlg Hod ws Fou tlon CIO No s to the Finaneial Stslemen continued for the Year En d 31 December 2023 MOVEMENT IN FUNDS Net movement in funds Trnnsf•rs btheen funds At 31.12.23 At1.1.23 Unrestricted fund$ General fund Fundraising Events Erllergency Fund Designated - Capital Appeal 442.099 536.408 12,864 30,OCQ 94,309 12.864 30,000 209.492 209 4921 346.665 232.607 579,272 Re$tri¢t¢d lunds Treasured Memory Bags Capital Appeal I Will Projert Precision FM LRCF Louisa Fund Organ Donation EdUcat)n The Big G1ve 882 1233.4891 2,401 1.519 233,489 3,501 3.501 660 1,950 4,863 4,122 1,950 4,863 250.104 596,769 596,769 TOTAL FUNDS Net movernent in fund5, included in th8 abov8 ara as follows. Incomlng resource$ RoUrceS ?xpondod Movemgnt In funds Unrestrlctèd funds General fund Fundraising Events Emergency Funcl Designated- Gapital Appeal 151.946 12,864 30.0(M) 209.492 157,6371 94.309 12.864 30,000 209.492 404,302 157,6371 346.665 Restrlcted fundg Treasured Memory Bags Capital Appeal I V4fi11 Projecl Barber Chatvet Trust Pwision FM LRCF Louisa Fund Organ Donation Education The Big Give 1.519 233.489 3.501 2,624 233,489 6,007 3.010 751 2.475 4,863 4,122 11,1051 12.5061 13,0101 660 1.950 4,863 4.122 15251 257,341 7.237 250,104 661,643 64,8741 596.769 TOTAL FUNDS Tr asured rn8mo ba Various donations have been made to thè charity foi the provision of treasured memory bags Ca itsl A £450,000 lo be raised by November 2023 to purchase Bodie's House out right. This Is to become thè new home ol the foundatson.
l Vlfill Pro
e¢t Specific donations have been made towards the Project. rber Ch rve Tru To enab18 to charity to provid8 ber6avement services. Paga 20 continued..
The Bodle s Foundati n CIO Note8 to th• inan for e Year Ende(131 tements- continu •cembe 2023 16. MOVEMENT IN FUNDS- con¢lnugd Precision F To be used to improve thè rr systerns ofthe charity. LRCF Louis Fund To provid6 dinic81 sup@r¥qsion of the counselling tsam. an donation educatio Various donations have been rnade towards the charity'¥ organ donaton educadon, where they educate schools and corporate sector on the benefits of organ donab'on. ommuni Gra To provide peèr support groups and equipment for stay and play. The81 Giv A national gwing platfomi that offers match fijnding for proie¢ts. Tran5fgrs between funds A transfer of £437.211 was made from Cspitsl Appeal to General Fund5 to cover to the purchase of BOd'S House. Due to the airn of the C8Pltal Appe81 resthet8d fund was to enable to purchase of B16,$ House this transfer has been rnade. A further transf8r of £5,769 was made from the Designatsd Capital Appeal to General Fund In relation lo the underspend on Bodie's House. these funds will be used for the general purp0$6 of the charity. A transf6r of£882 was made from General to Treasured Memory Bag fvnd to cover tha cost 0fStLk purchased. RELATED PARTY DISCLOSURES 17. The excepts'on31 itefn relates to the transfer of 8ssets from the old charitable trust to the new charitable incorpor8ted organisatson. The transacts.on has beèn approved by the Charity Cofflmission and reflects a change in structure of the chanty. Pa98 21
The odle Hod es Foundatlon CIO tsiletl ststemènt of Flnancial Aclivitb8 for the Year En 31 December 2 23 Period 15.10.21 to 31.12.22 Year Endèd 31.12.23 INCOME AND ENDOWMENTS Donatlons and 9aCleS Donations 112,317 Other tradlng actlvitio$ Fundraising 8ventS Auction income 1691 1,226 Investment Income Rents reived D8posit account interest 2,253 413 2.666 Charltsbl• activltios Grant5 32.760 other income Exceptional rtems 512 674 661,643 Totsl Incoming resource¥ EXPENDITURE Raislng donation$ and legacies Fundraising events 7,472 other trading actlvlti8$ Opening stock Closing stock 3,516 4,2011 16851 harltabl8 a¢tlvlti¢8 Project costs Bereav8ment seNces costs Freehold prope Fbxtures and fittings 358 14.577 720 55 15.710 Support costs Management Wages Pensions Rates and water In3uran( Advertising Travelling L8gal and professional Computer equipment 21,164 495 4.943 221 255 687 5.741 202 33,708 This page does not form part of the statutory financial statements Pag8 22
The 8odie H Foundation CIO Detailed tat• ent f Financial Actlvlti for the Year Ended 31 Dgc ber 2023 Period 15.10.21 Year Ended 31.12.23 31.12.22 Managernent Flnance Bank charges 925 Informatlon techno109y Comput8r Costs 632 Other Telephon9 Postagè and stationery Sundries 598 520 2.761 3,879 Gov•ma0 costs Accountancy and18gal foes Total resou$ exnded Net Income 3,233 This page does not fom) part of the statutory finèncial stataments Page
The Bodie Hodges Foundation CIO Bodies House The Bodie Hodge$ Foundation 254 Braunstone La Leister LE3 3AS Vvright Vigar Limited 15 NevA8nd Lin¢oln LN1 1XG Dear Sirs The following represent8tions aro made on the ba515 of 8nquiries of man8gemenl and staff with relevant knowledge and exparience such as we consider necessary in connection with your audit of the charity's financial statements for the year ended 31 De[ber 2023. These enquiries have included Inspe¢tion of supporbThJ d0mentatIOn where appropriste. Ml representations are made to the best of our knowledgg and belief. Genèral We have fvlfilled our re$ponsibilit18s as trustaes as set out in the temls of your engagement letter datèd 18 July 2024, under the chae$ Act 2011 for prepanng financial statements in accordan with arplicable law and Urlited Kingdom Accounting Standards (United Kingdom Generally Accepted Acwunting Practr81. for bèing satisfied that they give a true and fair wew and foi making accurate representations lo you. All the transarion$ undertakan by the chority have been propedy refiected and record8d in the aecounting records. All th8 accounting records have bÈ8n made av8ilable to you for the purpose of your audit. We hav6 wovided you with unrestricted acTr5S to all appropriate pewns within the charity. arKI with all other records ar¥J related infomiation requested, including minute$ of all management and truste8 meetings and ¢tsrrespondence with The Charty Commission. The financial staternents are of material misstatements, including omissions. S The effects of uncorr8Cted misstAtements are Immatsrial bolh indiMdu81ty and in total. Intemal control and fraud We acknowledge our responslIty for the désign. implementation and maIntenall of intemal eontrol systems to prevent and detècl fraud and error We have disclosed to you the iesufts ol our risk assessment that the finanoal statèments may be misstat8d as a result of fraud. 7 We have disclosed to you all instances of kn¢)wn or Suspected fraud affecting the entity involving managernent, employees who have 8 significant role in internal control or others that could have a material effect on the financial statements. W8 hav8 also disdosed lo you all infomiation in relation to alleg"ons of fraud or suspected fr&ud affecting the entity's f others. Inancial ststements communicat*d by ¢utrent or forrner employees, analysts, regulators or Assets an(1 Ilabllltits 9 The charty has satisfactory ts't lo all assets and there are no liens or encumbrances on the charity's assets, expt for those that ar8 diselosed in the notes to thg f nancpal statements. 10 All actual liabilities, contingent liabilities and guarantee5 given to third parties h8ve been recorded or disclosed as appropriate. 11 We have no plans or intentions that may materially atter the carrying value and where relevant the fair value measurements or cLassificati¢)n of assets and liabilities roflected in the financial statemgnts. Accountlng ostlmates 12 SKJnifi¢ant a$5umptions ij3ed by us in making 2¢counting estimates, induding those measured at fair value, are reasonabb. Legal ¢laim8 13 We h8ve diselo$ed to you all ¢laiTns in conn8Ction with litigation that have been. or are expected to b8 received and such mattets, as appropriate, have been property accounted for. and disdose(l in. the financial Statsments. Law8 and regulations 14 We have dis¢losed to you al known instances of nonkncomplianc6 or suspected non-compliancé wth law5 aThJ reguLgty'on8 whose effe¢ts should be con&dere(J whgn preparing the financial ststements.
Related partles 15 Related paty l010nSlps and transactions have been appropriately accounted for and disclosed in the financia1 statern8nts. We have disdosed to you all relevant Information cOnrning such relabonships and transackn'on8 and are not aware of any other matters which require disdosure in order to comply with gislalive and accounting stsndaids requiiem8nt5. Subsequent events 16 All events subsequent to the date of the financial statement5 which r8quire adjustment or disclosure have been properfy accounted for and disd05ed. Golng concern 17 We b81ieve that the charity's financial statements should be prepared on a going concern basis on t grounds that current and fvture sources ol funding or support will be more than adequate lor the charity's nÉeds. We have considered a period of twelve months from the dat8 of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to b8 made in the finanrial statements. Grants and donatsons 18 All grants. donab.ons and other income. the receipt of which Is SLJbject to Specific terms or conditions. have bean notified to you. There have been no b aches of tems or conditions in the application of such in¢orne. Yours faithknlly Ms G Orton Truste8 Signed on behalf ofthe board of trustees 30 August 2024