SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO Trustees Annual Report And Statement of Accounts December 2023 "Supporting the young through bereavement" Charity registered number: 1196341 Contents
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO Page Charity administrative details Chairman's Report Trustees Annual Report 10-15 Independent Examiner's Report 16-17 Financial Statements 18-19 Notes to the Financial Statements 20-21
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO Reference & Administrative details of the charityi it5 trustees and advisors for the period ended 31 December 2023. The Charity Registered name: Simon Says Children and Young People's Bereavement Support CIO l The Old Carthouses. Broadlands Park, Romsey Hampshire S0519LQ Re8lStered address: Registered charity number.. Website: 1196341 www.simonsa s.or Area of operation: Hampshire Charity Trustees- 2023 Dave Smith Chair {appointed l January 20231 David Farmer Iresigned 27 February 20241 Brian Adams {retired September 2023 and was appointed our First Ambassador) Martyn Berrett Stephen Williams Sue Gadd Kerry Hearsey Lauren Long Tom stanley Main contact: info simonsa s.or Staffing The CIO employed slx part time staff durin8 2023 in the following roles: "Chief Operations Officer," "Head of Fundraisin "Administratort Wolunteer Coordinatorf, "Support Group Co- ordinator" and a new "Education Lead" joined us half -way through the year. The CIO also had the 5UPPOrt of between 100-120 volunteers duringthis period. All volunteers working with the children and young people and staff have enhanced DBS (Disclosure and Barring Service) checks and NSPCC Child Protection Training.
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO Reference & Administrative details of the charitvi Its trustees and advisors for the period ended 31 December 2023{continued) Bank HSBC Plc: 55 Above Bar Street, Southampton, S014 7DS Independent Examiner Howard smith &Co. Ltd, First Floor, Bellamy House. Winton Road. Petersfield, Hampshire GU32 3HA
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO CHAIRMAN'S STATEMENT FOR THE PERIOD ENDED 31 DECEMBER 2023 A Message frorn the Chair This annual report covers the year of charitable artivities from 1st January 2023 to 31 December 2023 for Simon Says. As the newly appointed Chair of the Charity. I lead the first Board meeting of the year in February fter a period of induction which included meeting our Founder, attending a group session with the children, meeting Staff, and having 121 time with each of the existing trustees. Our foundations are sound, and my assessment of the level of goodwill, financial sUPPOrt and general positivity towards the work of the organising was hugely encouraging. This enabled the Board to work with positivity during 2023 on a longer-term strategy and the underpinnin8 drive to expand our support mechanisms so that even more children and young people can benefit from our support. Thus, In July we held an Away Day for the Board to crystallise some ideas into a more concrete directlon of travel for the next few years. During 2023 we continued to support our children and young people who had been bereaved, in Support Groups around the county. We had over 1,074 attendances across the 7 groups, alongside family celebration events in the summer and at Christmas. We also began to expand and redefine our offer to Schools and other partners, by employing a hugely experienced ex- teacher to lead this work. Our strategic goal Is to be working through others. who have been tralned by us, whlch wlll enable the charityto spread it5 experience and reach more bereaved young people. more quickly. In the first 6 months after her appointment (June to December) we have been contacted by 14 schools and organisations requesting training and support, and as a result have delivered training in Child Bereavement to 525 professionals already working with children. To continue to build on this work we have been developlng a dedicated Volunteer Team of
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO CHAIRMAN'S STATEMENT FOR THE PERIOD ENDED 31 DECEMBER 2023 Icont.) Educators. We were also encouraged to See the launch of research by Southamptor) University about the impact of our work, and we eagerly await the f indings in late 2024 1 early 2025 which will inform further Board dlscissions about the development of the work of the charity. At the end of the year, we said a fond farewell to Brlan Adams in hi5 role as a trustee. However, we have retained Brian's enthusiasm, passion and connections in a newly created role. as a Simon Says Ambassador. Our Children and Young People: An Illustration of the work of one Support Group- Chandlers Ford Below is an example of bereavement work at one of our Groups with the theme being how to navigate the whirlpool of grief. As part of my first year a5 Chair I have also been learning how our focused support makes a difference. This was ably demonstrated bv child at the Chandlers Ford Group, who, with some 5UPPOrt from a volunteer, was helped to express what it feels like to be thrown around in the choppv waters of grief, and to identify those who can support you in the lifeboat. A small. but significant, exa mple of how a structured actlvity can illicit useful conversations which help a child articulate what life is really Sike for them in that moment. The essence of what Simon Says does. Over the year this group had a max of 25 children attending a session, with an average attendance of 20 children per group throughout the year. They were sUPPOrted by a dedicated cohort of at least 12 volunteers at each group. This is a very encouraging ratio and allow5 for some important 121 discussions about the death of a loved one. During 2023 we had a planned change of Group
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO CHAIRMAN'S STATEMENT FOR THE PERIOD ENDED 31 DECEMBER 2023 {cont.) Lead. which was well managed, and has meant good continuityfor the children and familie5 who rely on support from Chandlers Ford. The way In which thls was handled ha5 provided us with a template for any future changes in group leadershlp. During this year all group leads were issued with Simon Says Laptops and training on our new database. The Lead at Chandlers Ford has been able to assist in supporting other Group Leads to familiarize themselves with this much more Secure and immediate transfer of important individual data. Something which is hugely Important for the good governance of the organization. Overall, Simon Says supported 1074 attendances of children and youn8 people acrossthe county in Support Groups during 2023. Our social media has been upgraded and is coordinated with a small and dedicated team of volunteers under the guidance of our Fundraiser. It appears that it has been successful in spreading the word about what Simon Say5 can offer, which is reflected in the account5. Our Helpline, which consist5 of 5 dedicated Volunteer5. took 605 calls. Stafflng: In the first quarter of 2023 the COO restructured roles with the existing staff team and appointed one of our admin volunteers to a paid staff role. We went out to external recruitment to find a new Education Lead who started in May, and she has started building a dedicated volunteer base to support work across all fields of education related to bereavement. It has been a stable and productive year, with good support across the Team for aspects of delivery. Notably 3 staff have also been regular "volunteers" at Groups, over and above their paid hours. New staff have undertaken some specif ic training related to their role and all staff have beer) involved in learning how to use the new database which is the foundation of all our work in future. Staff and Volunteers meet regularly to provide support to each other in key areas of delivery. especially the Helpline, Support Group and Education Leads. Technology and infrastrurture: Planned changes to the organi5ation5 data capture, recording, storage. and use were agreed. with investment provided to create a new database system. This change was carefully planned with the key alm being to dispose of all paper records. and paper-based sharing of
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO CHAIRMAN'S STATEMENT FOR THE PERIOD ENDED 31 DECEMBER 2023lcont.) information. We now have a system that is widely used throughout the charitable sector I Charity Log) which has given us a solid technology-based data storage facility and tan be adapted to meet our specific need5. The risk previously a550ciated with personal data being shared via a paper based process has now been mitigated. Further improvements will be developed as the technology is embedded In all aspects of our work. For example, new hardware for Helpline volunteers has enabled us to test out a new approach to elertronic referrals in 2023 and to make data management changes, in order to galvanise efficiency. Additional improvements to this. and bespoke training for volunteers are planned in 2024.The Simon Says website was feviewed and the Board approved a complete overhaul to commence in 2024. Volunteers: simon says continued to be supported by a wonderful group of volunteers. Our strategic approach to align volunteers with key pieces of work that use their skill sets is beginning to pay off and will be further developed next year. We trained another 27 people during the year to add to the current cohort. We undertook a survey for, and with, volunteers re8ardin8 how best to communicate regularly with them noting their preference was a dedicated Newsletter. In the latter half of the year we provided some dedicated training, and from thi5 have developed an even more robust timetable for 2024 Training Courses 2023 Number of volunteers reglstered Number of volunteers who attended Wellbeing First Aid Teenage Grief Working with Under Io's Train the Trainer 12 io Other notable activities/a¢hievementS: Discussions which took place with Southampton University came to fruition and their research into the impact of Simon Says got underway in September 2023. All current famllles are being give the opportunity to participate anonymously and we look forward to hearing the results at the end of 20241 early 2025. This will help us shape future provision and enable us to respond
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO CHAIRMAN'S STATEMENT FOR THE PERIOD ENDED 31 DECEMBER 2023 {cont.) to any change in provision if necessary. We have continued to manage the financial stability of Simon Says throughout these uncertain and challenging economic conditions. As you will read within thi5 report our reserve position remains strong despite considerable financial investment indicated above. We are pleased to report that our seiCe provision has been maintained and will continue to develop overthe coming months with planned changes. Our focus on reaching out to new fundraising opportunities, providing strong support to our external partners in Education and other professions whilst developing our expertise across our core service will ensure a positive future. Dave Smith (Chairl Date: 04 March 2024
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO TRUSTEES, REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 The trustees are pleased to present their annual report and accounts of the Charitable Incorporated Organisation ICIOI for the period from l January 2022 to 31" December 2023. The accounts have been prepared in accordance with:
p the Charities Act 2011 the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK IFRS 1021 Vision and Mission When children lose someone close to them, they rnay feel angry. guilty, frightened, and alone. It can be diff icult for a parent, carer. c105e relative, or friend to help a bereaved child when they are grieving too. Our mission is to provide support for children and young people up to the age of 18, living in the county of Hampshire. who have a significant person in their life who has died or is dylng. 'Sirnon Says, aims to.. Support Hampshire children and young people up to the age of 18 years who have a significant person in their life who ha5 died or is dying. Offer information and advice to help children and young people move forward in their lives, but never to forget their signif icant person. Provide a telephone support line for families and professionals. Host monthly age-appropriate support groups. Offer the opportunityto meet other families who have also been bereaved. Support and give advice and training to teacher5 and other professionals working with bereaved children and young people. Support groups are held across Hampshire, in Andover, 8asing5toke, Chandler's Ford, Ea5tleigh, New Milton, Gosport and Portsmouth. io
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO TRUSTEES, REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 {cont.) Governance The charity is set up as a Charitable Incorporated Organisation, registered with Charity Commission on 01 November 2021, replacing the previous unincorporated association with the name Simon Sayslno.10887461 which was established in 2000. The charity is governed under its constitution and 15 managed by a Board of Trustees elected in accordance with the governing document. Apart from the first charity trustees {who transferred from the unincorporated organizationl, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity tru5tee5. In selecting individuals of appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. The Trustees hold legal responsibility for setting the strategy of the CIO and for ensuring compliance with the Charities Act and Statement of Recommended Prattice. The Trustees delegate the day-to-day operational management of the CIO to the Chief Operating Off icer to facilitate the effective delivery of the CIO'S aims and objectives and to ensure compliance with all regulatory requirements. The Trustees have many responsibilities that can be summarized as two overriding objectives: Ensuring the long-term sU5tainability of the CIO in an increasingly demanding environment of financial uncertalnty. compliance and regulatlon compounded by the effects of the global pandemlc.
Ensuring good quality bereavement support and safety of children and young people who use our services. During 2023 the Board of Trustees continued to oversee the transition of Simon Says from unincorporated charity to CIO status. li
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO TRUSTEES. REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 Public Benefit The Trustees have had due regard to the Charity Commission's guldance on public benefit when reviewing the charltws objectives and planning its future activities. This annual report and The Chairman's statement aims to demonstrate the link between our charitable activity and how this benefits our Service users. Rlsk Management A risk register is at the centre of the charitvs risk management process. It is a standing item on Board agendas and is reviewed and 5crutinised prior to approval by the Board. Risk management is inherent in all the CIO'S activities and key risks broadly cover. safeguarding, financial sustainability, data protection. fundraisinL governance. compliance, health, and safety. The risk assessment process In thls perlod identified the following major risk5: Insufficient funding sources. This is mitigated by regular monthly productlon and scrutiny of rnanagement accounts. Sensitive child or family data being compromised because of a data breach. Mitigated by regular stafflvolunteertralnlng and audit of data storage. Log of incidents maintained and reported quarterly to trustees. L055 of staff at short notice. This is mitigated by annual review of staff satisfaction, roles, and performance. Financial Review Simon Says operates as a Charitable Incorporated Organisation ICIOI. Income Income for the twelve months to 31 December 2023, amounted to £214,776 12022 £300.788, including a transfer of assets of £173,381 from the former charity) and included restricted funding from the National Lottery of £35,CM)012022- £37.5601. The main sources of income were from Just Giving1£42kl, Charitable organisation donations {£43kl and individual donations {£32kl 12
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO TRUSTEES, REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 Expenditure For the period total expenditure amounted to £158.14412022-£112.1201. The main item of expenditure for the year wa5 Staff costs that amounted to 58%12022-52%1 of total costs. Other costs included Support group costs of £14k and ITcosts of £llk. The balance sheet as of 31 December 2023 shows reserve balances totalling £245,21912022 £187.7981. Reserves The Trustee5 continue to place forernost importance on the long-term sustainability of the CIO. Costs continued to be controlled, primarily through the application of budgets and monthly review of management account5 to ensure that the short-term funding need5 can be met from within existing reserves and there 15 reasonable security of new funding to follow. Use of reserves can include, but is not limited to the following: The risk of unforeseen emergency or other unexpected need forfund5. e g. an unexpected large repair bill or finding 'seed-funding' for an urgent projert Covering for unforeseen day-to-day operational costs, e.g., employing temporary staff to cover a long-term sick absence. A source of income, e.g., a grant, not being renewed. Funds might be needed to give the Board of Trustees time to act if income falls below expectations. Planned commitments or designations, which cannot be met by future income alone, e.g.. plans for a major a55et purchase or to a significant project that requires the CIO to provide matched funding. The need to fund short-term deficits in a cash flow. Deslgnated Reserves The Trustees approved in November 2023, the creation of the following designated reserves for identified projerts to be undertaken by the charitv. IT Development Relocation and property provision Is,000 45,000 13
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO TRUSTEES, REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 Target range of reserve5 for the financial year The level of reserves target has been set to a limit of six month's core operational costs. (To include salary and running costs of the CIO). The reserves as of 31 December 2023 amounted to £245,219 of which £24.541 relates to Restricted activities and £59,286 to Designated reseNes. The remaining unrestricted balance of £161,392 represents 11.9 months12022-13.8 months1 of the unrestricted budgeted expenditure for 2024. This 15 to be reviewed on an annual basis as part of the budget setting plan, alongside ca5hflow requirements and is regarded as part of oneoing management of the CIO. Where the reserves level is below target, consideration is given to whether this is due to short-tem7 clrcumstance or longer-term reasons which might trigger a broader review of finances and reserves. This will form part of a wider discussion by the Board of Trustees. Statement of Trustee Responsibilities The trustees are responsible for preparing the Trustees. Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity SORP requires the trustees to prepare financial statements for each financial year which gives a view of the state of affair5 Qf the charitable incorporated organisation and of incoming resource5 and application of resources. including the income and expenditure of the charitable incorporated organisation for that year. In preparing those financial statements, the trustees are required to: select suitable accounting policies and apply them consistently. observe the methods and principles in the Charitles SORP. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standard5 have been followed, subjert to anv material departures disclosed and explained in the financial statements. prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping accounting records that disclose with reasonable 14
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO TRUSTEES, REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable step5 for the prevention and deteckion of fraud and other irregularities. Acknowledgments We would like to thank everyone who has contributed to the CIO duringthis period, whether be time or donations, it all make5 a difference. Thankyou. Approved by the Trustees on 4th March 2024 and slgned on thelr behalf. Chalrnian 15
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO Independent examinerfs report to the Trustees of Simon 5ay5 Children and Young People's Bereavement Support CIO I report to the trustees on my examination of th'e accounts of Simon Says Children and Young People's Bereavement Support CIO (the CIO) for the period ended 31 December 2023, which comprise the statement of financial activities, balance sheet and notes to the accounts. Responsibilities ond bosis of report As the charity trustees of the CIO. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the CIO'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent exominer's stotement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. 11} accounting records were not kept in accordance with section 130 of the Act- or 12) the accounts did not accord with the accounting records; or 131 the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair Vie which is not a matter considered as part of an independent examination. I have no concerns and have come acr055 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. Signed: 16
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO Signed.. John Stimpson FCA Howard Smith & Co Llmited First Floor, Bellamy House Winton Road Petersfield Hampshire GU32 3HA Date.. 17
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO Statement of Financial Activities for the period ended 31 December 2023 (Including the income and expenditure accountl Unrestrirted Restrirted Funds Funds Total 2023 Note Income and Expenditure fTOrn: . Donations & Legacies 145,864 38,765 184,629 Charitable artivities 2,528 2,528 Other trading activities 25.371 25,371 Investments 2,248 2,248 Separate material item of income Total Income Expenditure on: 176,011 38.765 214,776 Raising funds 4,054 4,054 Charitable actNlties 107.537 46.553 154,090 Totsl Expendlture 111,591 46,553 158,144 Net incomellexpendlturel 64,420 17,7881 56,632 Net movement in Funds 64,420 17,7881 56,632 Reconcili*ion of Funds Total funds brought forward 156,259 32,329 188,588 Total funds carrled forward 220,679 24,541 245,220
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO Balance Sheet Report as at 31 December 2023 Current Assets Prepayments Recoverable Glft Ald Bank current account Interest account 4.891 93.515 152,891 251,297 Current Liabilltles Creditors control alc 2,297 3.781 Accrued expenses 16,0781 245,219 Reserves General LOThERY 220,679 24.540 245,219 Signed on behalf of Simon Says 8oard:_ Chair.. Date: 04 March 2024 19
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022 l. General Information Simon Says is a registered charitable incorporated organi5ation ICIOI Icharity number 11963411 . The registered office and principal place of business is l The Old Carthouses, Broadlands Park. Romsey S0519LQ (formerly Unit 3, Chatmohr Estate,West Wellow,Romsey 50516AP) 2. Incorporation Following a review of the charit¢5 governance procedures the Trustees decided to convert Simon Says to a Charitable Incorporated Organisation ICIOI. 3. Accounting policies 3.1. Basis of preparation of financial statements The financial statements have been prepared in accordance with the CharStles SORP IFRS 1021-Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR5 1021 and the Charities Act 2011. Simon Says meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transattion value unless otherwise stated in the relevant accounting policy. 3.2. Going Concern The Tru5tee5 consider there are no material uncertainties about the charlS ability to continue as a going concern. Trustees have undertaken planning and forecasting and continue to c105ely monitor the external funding environment. Despite the cost-of-livin8 pressures, and increased costs for running services as a result. the Trustee5 believe the charit¢s financial resources and contingency planning is sufficient to ensure the ability of the charity to continue as a going concern for the foreseeable future, being at least twelve months from the date of approval of these financial statements and therefore have prepared the financial statements on a going concern basis. 20
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023 3.3. Income Income 15 recognised when cash is received and the charity has entitlement to the funds, and any performance conditions have been met. Where entitlement occurs before income is received the income 15 accrued. Where income is received in advance of the charity having entitlement to the funds the income is deferred. Donation5 and gifts represent amounts received during the year. together with any associated tax refund and do not include the value of any pledges Secured for future donations. Income from gift aid tax reclaims is recognised for all donations made prior to the year end, where valid gift aid declarations are held. 3.4. Expenditure Expenditure is recognised once there is a legal or construrtive obllgatlon to make a payment to a third party. It is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Costs of rai5inE funds relate to costs incurred by the charity in inducing third parties to make voluntary contributions to it, and the cost of any activities with a fundraising purpose. Expenditure on charitable artivities includes the costs of supporting the charitV'5 beneficiarie5. Irrecoverable VAT is charged as a cost to the Statement of Financial Activities when the expenditure is incurred. 3.5. Cash at bank and in hand Cash at bank and in hand includes cash and short -term highly liquid investment5 Wlth a short maturity of three months or less from the date of acquisition. 21