Companyregi51rati¢Jn numberCE027047 IEngland and Wale51 Charity reEi5tration number 1196341 IEnEland and Wale51 SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT LEGALAND ADMINisfRATIVE INFORMATION Trustees Mr S Williams M5 K Hearsey MrT Stanley M5 S Gadd Mr M Berrett Ms S 8atÈman MT H JenninES Dr O W Smith Charity number IEnKland and Wale51 1196341 Company number CE027047 Prln¢lp•l •ddM l The Okl Carthouses Broadlands Park Romsey Hampshire SOSI 9LQ Independefit examlner 01Sver Read FCCA ACA James Todd & Co Limiied Drayton House Drayton Lane Chichester West Sussex P020 2EW Bankers HSBC Bank PLC Above Bar stet Southampton 5014 7DS Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CONTENTS Page Chairman's staternent Trustees, report Independent exarniner's report Statement of flnancial activities io Balance sheet li Notes to the financial statements 12-20 Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CHAIRMAN'S sfATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 1. SUMMARY This year Simon Says has created 3 new posfftion in the stsff team to address the needs of parents and carers who support bereaved children." further developed its Innovative package for schools to enable bereavemenr support throughout a child's time In education," and commenced plan5 for our 25th anniversary ¢ebratIonS in 2026. We have also been focused on replacing core funding as our National Lottery grant came to an end after Syrs of wonderful support which has underpinned our development and improved our reach to children who have been bereaved in Hampshire. 2. SUPPORT FOR BEREAVEO CHILDREN Support Group5 are at the heart of what we do to give 8rieving children a chance not to feel 50 alone. At the be¥innin8 01 the year there were Some very lar6e number5 of newly re8lStered children. A5 a re5Urt, the mana8ernent of attendance in relation to the capacity of volunteers to provide effective 511PPOrt wa5 di5CUssed, and subsequently a iK)oking sy5tern ha5 gradually been rolled out across all our Group5. Thi5 means the scope of activity in EfQUP5 thi5 year ha5 seen 8 lewelling off of attendance, and this is reflected in the numbers bel¢)w. It does however mean that the quality and safety of running in-person, child centric support Is much improved. Along $e this we commissioned a piece of work to gather the vlews of èll 8 volunteers who Lead our Support fjroups. to see where further improvements Could be made. Recommended ¢h?n8es are being priorltised by the Board and will be implemented next year. 2.1 Scope of Wo In 2025 we have... 235 fte¥lstratlorb5 for Group5 769 calls to the Helpllne SS enqulrfesfrom schools tololn the Champlon Schty)15 Prograrnme. Of which 12 have been supported to 8aiTh Champion status, 43 are In the process and all schoo15 wlthln the town ol Andover are working acro55 the education system to support all their pupils. 16 l¢xal irani appll¢a¢ions made, ol which 5 have been successful ljncome 2 £20,250) 17 Fundralslnz events have raiseil intt*me in the re8iofi of £51,( Iwith final ttstsls from other events outStsndin81 l Trustee Away day was held with all Ihe Board In •tttnd•n¢e. The topic of the impact of Al on the charity was di5CUSsed following a pSeNtation fM an 'expert' working for a global consulton¢y, giving the Board a chance to explore how Ihe futu rnight look as Al develops. There appear to be opportunities and p055ible ri5k5 in relation to both the 4dministrative furKtiOn$ 4rKI QPErational delivery. These will be considered further by the Board. 2 Actlvlty Days. l Farn1 Fun Oay Plcnlc and Famlly Chrfstmas Party. These additional attivities a often the time ènd place where there is more space to explore in depth with a young person just how they ère coping following the death ol a loved one. Whilst having fun and sharing eXperienS with a whole new set of young people just like themsefves. 20- Number of Volunteers Recred and Trained 80- Number of Group Se55ion5 Held Across the cty 1098- Number ofAttendance5 at Those Group5 235- New Familie5 Registered Thi5 Year 2.2 STAFFING 2.2.1 New P051- F•mily Leod Following a review of need5 we decided to irnplernenl a Te5tTUrture to enable fflore focus and sUPPOrt for parent5 1 carers to enable them to cope better at horne. after attendanie at a 5UPPOrt group se55ion. Thi5 review led to the creation of a new post and the Subsequent appointtnent of a mernber of staff to lead thi5 work Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CHAIRMAN'S sfATEMENT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 2.Z.2 staff Costs Ch8nges to N8rional Insurance contributions lor siaff have had some impatt and increased the salèry blll. Added to which we also made the decisSon to pay for a Group Lead (usually a volunteer rolel for one of Groups where the leadershlp hès been very problematic for the last 18 months. This has stabilised ihe local Volunteer Team. and is a small, but necessary addition to Staff costs. On average each month, half of what we spend goes to pay the wages of our 6 Part Time stsff These salary c05t5 are the m05t Si8nificant financial commitment for the charity, not onty to eThsure the stability of the work we do in communities acr055 Hampshire, but to rnaintain the skills and dedication ol key staff who are critical to our plan5 fOrfUtu development. 3. RECENT ACHIEVEMENTS 3.1 Famlly F¢¢us Plans are underway for recruitinÉ 5pecific'farnily" volunteer5 to provide suptx)rt at Groups and 5h8re experience with familie5 who may be strv881in8. This is goin8 to enable a more stTU¢tured approach •tross all support groups for families and provlde them wlth the tools they need to navigate grief ai home after a session. 3.2 Helpllne Developmert As the first point of tontatt for anyone wanting information or dired support. thls element of our servlce Is vltal in terms of making sure all Helpline Volunteets are well trained and supported themselves. This year we have instigated a more robust element of CPD for the helpline team to ensu conlidence. and consistency of messaging to families and professionèls. As part of thls development, we are gatherlng feedback more regularty about the help we provide and collatlng from callers thelr experSences of our inltial contact with them. The 8oard are considering potential changes to our constitution to encompass more formally the signlflcance land potentlèl Increased Impact for a child) by havin8 an acknowledged focus on carer support. 4. GOVERANCE ARRANGEMENTS 4.1 The Boartl We end the year, havin8 had one tireMeTht from the Board and in the proce55 of recruitin8 J new trustee with a b3ck8round in Education. The ch3ir ha5 had 121 reviews with all existing trustees •nd redtsne the skills audit to ensure the eharity has the riEht cornbination of experience to Eovern effectivelv. 4.2 Rlsks The Risk Reregister has been reviewed. and the key fisks Main.......
Mon¢y- the final accounts show a bi8 improvement in income in December, which has to some extent helped us meet our initial income predittions for the ar. The ending of our National Lottery Gtant was something we had plannèd for,. however, unforeseen circumstances led tri a decline in our capacity to fundraise for that difference as planned. One major grant however was obtained from the Garfield WeOn Foundation. Our plans fr>r the anniversary events in 2026 should produce further new income and will be monitored regularlythroughout the year. Volunteer turn-over :.this year has seen the moving OTr of 2 experierKed Group Leads. whlch Is always sad for us and the f8mllSes. We have been fortunate that 2 local volunteers already attending ihese groups have been happy to step into the lead roles and will carry on running the sessions. The commiirnent and support of loyal volunteers is something we try very hard to support, in order to preserve the continuity of rel31ionships lor all our arrendees. We are continually exploring ways to ensure they have the support they need, and to refresh our trairling so that the high-quality group work is not affected. We have a special event planned for February in which will be seekin8 their views about how to make volunteering even more attractive. 4.3 Accounting Our accounting proce55es have been developed into a more robust 5VStern during 2025. with the introduction of QuickBook5 and more Specific account codes. This make5 monthly accounts more accurate and gives Us a better understsnding of where, and when , key amount5 are being spent. It irnproves govemance of the finance5 on a daily basi5, enables better deci510n making acr055 key lines of sp2nding and increa5e5 accountabilityfor5taff. Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CHAIRMAN'S sfATEMENT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 4.4 Archl¥es In anticlpètlon for the 25 annwersary celebrntions next year we are digitalty archiving all the records we have, whlch will be a long term resource for telling the story of our development and illustrating the signifi£ant changes to governance that have been made over the years. This timeline of historic decisions related to the charity captures r(s growth and the changing environment over the last 25yrs. It is a rich resource forgovernarKe today and into the futu. S. PLANS FOR THE FUTURE Our Immediate plans for 2026 revofve around the 25 anniversary celebration& There are some key events prered for a ran8e of people connected with the charity. - Volunteers- Thank You and Well Bein8 Day - Long term supporters and donor5-Thank you •nd celebration ¢)f ifflpaci Family Fun day Ireachirig out to oll past and present u5er5 of Simon Say5 5UPPOrtI- a day of memories, reflection and fun I - Conference for professionals-to expand Lmjr thinkifig about diffe1 ways to SUPKXJrt bea¥ed children in the futu. Each planned event is focused on meeting a need, wme a specificalty an opportunity to fundralse . others to ¢ur8te memorles and observe our impact over the years. 6. FUTURE RISKS 6.1 The Rlght Stall Fast-movlng developments In technology. Ihe small Imultl-taskingl ieam and modest budget are slgnlflcant factors when employing staff. Finding people with the right skill sets and nemibility, as well as the right values in a challenging wage environment can be problematic. One opEn under consideration is further Investment in current staff to see the charity through the next phase of developmeTht, should lundin8 allow. 6.2 The Rliht Volunteer5 Our review ol Support Groups, in particular their leadership by brlunteers ha5 provlded some lThterestln8 flndin¥s for the Board to consider 8oin8 Icrward. Key finding5'. More support lor Éroup leads 1$ required- it is ) pressLJred afid StMfUl role at times for a volvfiteer. Oeditated trnlning when takin8 UP the role 15 required, and suctession planning and on-going suptxjrt a crucial. As such it ha5 been queried whether the Group Lead should be a 1{1 role, given the level of reswnsibility and the time commitment quid. This would give clarity about where responsibility lies and provides some reassurance for Leads about the Scope of their volunteering. However, it is a potentially 5ignrfi¢¥rt rn¢)ve away Irom the original irbtent of this voluntary grgani5ation. $0 need5 careful consideration. 6.3 The Rlght Trustees Currently our TaSurer functions and payroll are internal services and rety on the expert support of a Trustee. The longer-term oversight of budgets and paying staff. may be a service that we need to pay for. and will be deliberated during 2026. There Is also a need to look at any emerging or potenik81 gaps. This has been discussed by the Board recently, wlth è note to review 6.4 The Right Funding Thi5 fundamental necessity Is a high prtorty for action both now and during 2026. A level of core fundine 15 required to ensure sufficient stability to maintain Service delivery and to plan for the futu. It is a top priority for Board attention and with the newly revised Fundraising 5trateEY approved by the Board irb the autumn. it provides BUIdan and action plans as to where our efforts are best placed for success. 6.5 The Righl Reserves To date we have Set aside, a5 per our re5erve5 poIKy. the equivalent of 6 tnonth5 funding. and will not go below that threshold. A5 such, if our fundraising projects do not bring in the exp2cted additiofial ificoThe. we will need to consider redurtion is service delivery and potentially tnake staff redundancie5. Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CHAIRMAN'S sfATEMENT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 80% of our volunteers stay wlth uslor Z yeats or more. 100% ol our trustees elther have personal experSenceof bereavement or ha¥e the expertlse to SUPPOrt. 7. KEY PROJECTS 7.1 Champion Schools Roll 4Jut It is our aim to embed our Simon Say5 Champion Schools pro8ramme in schools across the whole of Hampshire, a5 It has the potential to chan8e the life course of all bereaved children in the county. The inclusion of "bereavement" 35 a topic In the RSC element of national curriculum this year la campai8n that Simon Say5 SUPrted on the All Party Parliarnentary Group) is the vehicle for Such significant chan¥e and SirnoTh Says 15 Pivotal chan8e-makr. 7.2 Support for berev¢d Parents I C•t¢rs Thi5 programrne of work 15 in the early 5tsge5 of develtspment. afid we ty ttsnseiOUS that thi5 tsrgeting of help to adults could be formally acknowledged through an arnendmeni to our Constitut)n. This is under consideration $0 that we ensure that whatever support is pul in place. it sits comfortably alrted within the original intention of the Founder. 30 fèmilies- have receivetl dire£t SUPkX)rt from ihe Family Lead 8 Group Leads have ¢eNed Resource Boxes for their Family Room Iwith dedicated sources1 2 Parent Focus groups have been run. 170 parents gave us feedck aix)ut our impatt, of which 98% said our Suppon Groups were ei¢her extMelY beneflclal, very beneficial to thelr thild's wellbeing. 7.2.2 Feedback from parents & urersabout the SUprt we centfy0ffertO famllles: -my doughter ond I love rhls group ond it is o bir of respitelof me.- -As chlld bereovement is a new journey we ore on. I hove loved hoviftg our experlence normGllsed. whlch I hove through speaklng to o group volunteer ondyourself vio emollondloundlt Incredibfy re055urlng.- -Wellnd rhe group incredibtybenefiricl" "I wonder if the biggest irnpoct on the chtldren is not the bereovement, but it's the surviving porent t7nd how we con porent them, ond thut s terrifying sometimes. I thtnk oll purenting is hord. You're just $0 Muth rnore acutely owt7re of it when you re grieving." "I think you sort of rteedsomeorte to uniteyou. 8ecouse rnoybe tyourselves we re ollo bit vulrteroble." We are now collerting feedback after a family has registered via the Helpline and when they ix)ok to attend a 5upwrt Group. This will enable us overtime to identify pattems and trends for continuous improvement. 7.2.3 Plan for future.. Famlly Support Volunteers With Feedback already gathered, we have highlighted a need for there to be a dedkated Famity Support Volunteer in every Fèmily Room. This additional support will be developed throughout 2026. 8. FUNDRAISING .1 Fundraising ArtivityThi5 Year 8.1.1. DonatlOn5 Donation arrive from a diverse ranee of sources. In this reeard personal connections remain as important a5 ever, e.8. Volunteer connection wrth Pennington Social Club- an exmployee's husband Ifirml and a long-5tsndinÈ private donor who has been involved with the Stanley famity from the beginning_ 8.1.2 Loral Comvnunity Oryani5ations Connections With local fundraising groups such a5 The Rwndtable, Mason5 and StK)rting Bears refflain critical to income. There are a150 ad hoc opportunttie5 and thi5 yeaT 5pecrfically. the Andover Carnival pri>edS were won aftera successful Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT CHAIRMAN'S sfATEMENT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 mp8ign starting with a face-to-face pr(ch in January from a lo£al %YJlunteer & Head of fundralsin& in ComlIt10n wlth 11 other local chèrltles. 8.1.3 Corporate Sponsorshlp We also bid for and won opportunities for becoming the Charity of the Year with two active Corporates in total raising £16,785 for the charity and helping us raise our profile with other local businesses. 8.1.4 Future Plans The main outcome of the full year of Simon Says 25 anniversary events in 2026 is to provide a platform from which to obtsin further fundin8 OPPOrtunitie5. frorn individual re¥utsr donors. and larger local companies. We are 3150 explorin8 how best to run a le8acy campai8n and how to en8e a patron who can help us with this. Thi5 whole 012026 15 about raisin8 our profile and therefore our ability to en8age with new 5LlPPOrter5. As wch. we expect there to be a considerable inve5trnent in our fundraising activitie5 in 2026, from which we hope to see SnIfiCant return5 overthe next couple of year5. 9. IMPACT OF OUR WORK AND HOW WE TRACK THAT This year we hove made some small. but helpful steps toward gatherin8 more l¥lar feedback on Impact. Examples New booklng system for groups- the adoption ol this new technology allows us to ask for feedback from the session last attended . It is quick and easy lor any parent I carer to use and gives us almost immedlète notice If ènything Is golng awry from a parental perspettive, or indeed if somethin8 is 8oin8well. Welcome emall for new families- this has been adapted and now Includes two questlons regardlng the advice and help given to them on their initial call to the Simon Says Helpline for whatever support Is needed I by a family member , professional, school) This is enabling a tter training packa8e to be developed for new Helpllnel Volunteers and giving us 3 better understanding of the needs of callers. Add short quotes1 one child / parent/ one teacher l add In I CONCLUSION Thi5 year ha5 Seen a 518nificant chan8e to our Small 5tsff teaffl, a refinin8 of sy5tem5 to enable better rnana8ement of Support Groups, ènd further development of our unique support for sthools. It ha5 been challenging in terrns of rnaint¥inin8 previou5 leve15 of inctsme, though tsur planning throughout this year for the 2026 ¢elebration5 will, we hope, offer a unique springboard fTtsm which to gain funding into the futu. As ever, the tharity lieS on the goodwill and support of many volunteers, donots. and professionals to assist with our mission and we look forward to continuing these £ollaborative relationships into the future. Dr D Smith Chairman 0910312026 Date.. Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annual rewrt and financial staiements for the yearended 31 December 2025. The financial ststements hève been prepared in accordancÈ with the a£countin8 policies set out In note I to the flnanclal statements and comply with the charity's govÈrnin8 documÈnL Companies Att 2006. FRS 102 "The Financial Reporting Standard applicèble in the UK ènd Republic of Ireland" and the Charities 50RP 'Accounting and Reporting by Charitles.. Statement of Recommended Prartice applicab to charit$ preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021". Oble¢tives and #divities VlsloTh and Mission When children 105e Someone c105e to them, they may feel angry, guilty, frighteneil, and alone. It can be difficult for a parent, C3r, close relative, or Iriend to help a bereaved child when they are grieving too. Our mission is to provide 5UPPOrt for children and young people up to the a8e tsf 18. livinK in the tthjnty of Hafflpshire. who have a significant person in their life who has died or is dyin8. 'Slmon Says, aims to.. Support Hampshire children and youTr8 people up to the age of 18 years who have a signilicant person In their life who ha5 died or is dying. Offer information and advite to help thildrerb ond youn8 Feople move forward in their lryes. but never to lor8et their 518nifl¢ant person. Provlde a telephone suppon line for lamilles and professionals. Host monthly age-approprlate support groups. Offer the opportunity to meet other families who have also been tereaved. Supwrt and give advice and trainin£ to te•chers and other professionals workifig with bea¥ed Childrt and young people. Support 8roups are held acr055 Hampshlre, in Ando%*r. Basingstoke. Chandler's Ford, Eastleigh, New mion, Gosport and Portsmouth. Publlt beneflt The trustee5 hève paid due lar{l to guidance issued by the Ch•rity Commission in de¢idinR what activities the charity should undertake. The Chairman's statement aims to demonstrate the link between our tharitable attiwty and how this benefits our service users. Achlevemerts and performance Flnanclal revlew Intome Income for the twelve months to 31 Decewnber 2025. amourbted to £162.890 12024 - £176.5521 and included restrirted fundin8 frorn the National Lottery ol £Nil12024- £40.0151. Expendlture For the period total expenditure amounted to £205.08012024- £234.1421. The main iiem of expenditure for the year was staff costs that èmounted to 64Y612024- 54%) of totsl costs. The balance sheet as of 31 December 2025 shows reser¥e balances totaling £185.45412024- £227.6441. Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Reserves pollcv The Trustees tontinue to plate foremost imwjrtante on thÈ long-term sustainèbility of the CIO. Cotts continued to b controlled. primarily through the application of budgets and monthly review of managèment accounts to ensure that th short-term funding needs can be met from within existing reserves and there is reasonable security of new funding to follow. Use of reserves can include. but is not limited to the lollowing.. The risk of unforeseen emergency or other unexperted need for lunds. e g. an unexpected large repalr blll or finding'seed-funding, for an urgent projert Covering for unforeseen day-to4ay operaiional cosis. e.g.. employing temporary stsff to cover a long-term sick absence. A source of income. e.8.. a grant. not ing renewed. Funds might needed to 8ive the Board of Trustees time to act il income fa115 below expectations. Planned comrnitment5 or desi8nation5. which cannot be met by future income alone, e.B41 plan5 lor è major asset purchase or to a $18nificant project that requi$ the CIO to provide matched fundin8. The need to fund short-term deficrt5 in a cash flow. Target ranze of reserye5 for the flnanclal year The level of reserves tsrget has been set to a limit of Six month's core operational costs. ITO include salary and running costs of the CIO). The reserve5 as o1310ecember 2025 amounted to £185.454 of which £18.(K13 relates to Restricted activities. The remaining unrestricted balance of £167,451 represents 11.1 month512024 11.9 month51 ol the unrestricted bud8eted expenditure for 2026. This Is to be revlewed on an annutyl basis as of the bud8et settin8 pl•N, ¥loWe ushflow requirements and is re6Jrded s part ol on80in8 mana8ernent ol the CIO. Where the reserves level is bek)w targei. consideraiion is given io whether this is due io short-term circumstance or longer- term reasons which might trigger a broader review of fin¥ncesand serveS. This wlll form part of a wider discusslon by the Board of Trustees. MaJor rfsks A rlsk register is at the centre of the charity's rlsk managemeni Press. It is a stsnding Item on Board agendas and Ss reviewed and scrutlnised prior to approval by the Board. Risk management is inherenr in all the CIO'S activities and key risks broadly cover, safe8uardin& financial susrainability, data proten. fundraisin8. governance, compliance. health, and safety. The risk èssessrnent proce55 in thi5 period identified the following major risks: Insufficient fundin8 sources. This is mitigated by Kular monthty prthlurtion and *rutiny of management accounts. Sensitive child or family data being compromised because of a data breach. Mitigated by regular stsfflvolunteer trainlng and audit of dèta storage. Lo8 of incidents maintained and reported quarterly to trustees. Loss of staff at short notice. This 15 mitigated by annual review of staff satisfaction, roles. and performance. Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 structure. governance and management The tharity is set up as a Chèritable Intorpornted Organisation, registered with Charity Commission on 01 NovembÈr 2021, replèting the previous unincorporated a&tIatIOn with the name Simon Says INo.10887461, whith was establishÈd in 2000. The charity Is governed under its constrtution and Is managed by a Board ol Trustees elected in accordance with the governing document. Apart from the first charity trustees (who tranSferd from the unincorporated organisationl, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting Individuals of appointment as charity trustees, the charity trustees must have re8ard to the skills. knowledge and experience needed for the effective admin15tration of the CIO. The Trustee5 hold legal responsibility for setting the strategy of the CIO and for ensuring compliance with the Charities Act and Statèment of Recomrnended Prorti¢e. The Trustee5 delegate the day-to-day operational manaBement of the CIO to the Chief Operating ONiter to fa£ilitate the elfertive delivery of the CIO'S aims and objertives to ensure c¢mplian¢e with all reÉulatory requirements. The Trustees ha* many responslbllltles ihat can be summarized as overrldlng oblectlves.. Ensuring the long-term su5tsin3bility of the CIO In an increasingty demanding environment of financlal uncertèlntyi compliance and regulation cornpounded by the effects of the global pandemic. Ensurin8 good quality bereavernent 5UPPOrt and Safety of children and youThE people who use our services. The trustees, who are also the directors for the purFty)se of company law, and who served durlng the year and up to the date of 51gn3ture of the financial statements were.. Mr S Willlams Ms K Hearsey Mr T Stanlev Ms S Gadd Mr M Berrett Ms S Bateman Mr H Jennings Dr D W Smlth Rerwultrnert and appoln¢men¢ oltN5tets None of the trustee5 has any beneficial Interest in the company. All ol the trustees are member5 of the company and uarantee to contribute £1 in the ent of a winding up. Acknowledgements We would like to thank everyone who has contribed to the CIO during this perlod. whether be tlme or donatlons, It all makes a difference. Thank you. The trustees, report was approved bythe eoard of Trustees. AgAvd DrDWSmith Trustee Date.. 0910312026 Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT INDEPENOENT EXAMINER'S REPORT TO THE TRUSTEES OF SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT I report to the trustees on my examination of the linancial statements of Simon Says Chlldren and Young People's Bereavement Support (the charity) for the year ended 31 December 2025. Responsibilities and basis of report As thè trustees of the tharity land also its diredots for the purposes of ComnY lawl. you are resw)nsible for thÈ preparation of the financial statements in accordance wilh the requ1Ments of the Companies Art 21M)6. Having satisfied myself that the financial statements of the charity are not reguired to be audited under Parr 16 of the Companies Act 2006 and are eligible for independent examinatn. I report in respert of my examination of the charity's financial statements carried out under sertion 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under settion 1451Sllbl of the Charities Act 2011. Independent examlner's 51atement I have completed my examinatlon. I conflrm that no matters have come to my attentlgn In connertion wlth the examlnatlon glvlng me c8U5e to believe that In any material resFrt'. a¢countint re¢ords were not kept in respert of the charity as wuired by sertion 386 Of the Companies Act 2006. the financial statements do not accord with those records", or Ihe financial statements do noi £omply with accounti 9¥Irnents ol se¢tion 396 of the Companies Att 2006 other than any requirement that the fina1#1 ststements iNe a rrue and lair vw. which Is not a matter ¢onsldered as part of 3n independent exèmination. or the financial statement5 have not been prepared in accordance with the method5 and principles of the Statement ol Recornrnended Practice for accountin8 ar reportin8 by charities appliuble to charitie5 preparin8 their financlal statelnents in accordance with the Financial Reportin¥ Standard applicable in the UK and Republic of I14 IFRS 1021. I have no concerns and have come across no other rnatters in connefflion with the examination to which attentlon should be drawn in this POrt in order to enable a proper unt1erstandingof the financial statements to be reached. Ollver Read FCCA ACA James Todd & Co Limited Drayton House Drayton Lane ChSchester Wèst Sussex P020 2EW Date.. 0910312026 Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT STATEMENT OF FINANCIAL AcfiviTIES INCWDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEARENDEO 31 DECEM8ER2025 Toill NI•d R•5trfrt•d lundi frJrd5 lund5 2024 2924 Totyi r& 2425 2024 IncoTh•ind•ndDWrnnt¥fvgrn'. 117.995 3J.526 I.YS7 127.99S 31.526 110.611 61.55B 3M23 1.330 40.015 150.626 3.023 Chher Income ToiJl In(crn• J62nl 176.552 40.015 EKptndiwr•4n'. 3.366 IrJ).597 2,7 171.458 1.920 2.776 176.J46 24.4S1 Y.887 her txpendltur Total•NppndlbJrn .629 24,151 177.154 Y,887 117.7391 124MS11 I42.1) 16021 IY,8871 TrJn5fer5 betweenfrjnds Netrnw•rnentlnfvnds 4.3BZ 142.JII 16021 134.8871 Httonclllvtknolfunds.. Fund balllni at lJnu4ry202S 163 22.111 42.4S4 227,641 163,671 S7,(¥)8 24,540 245.219 Fund 1n•s•t31 D•c•nthr2U15 167.451 185.454 163.059 22,111 42,454 The5tètement Offinanuala(tI¢ItsldudeSaI wns tA)d knslesrtwtsedinther.Al intOmeKlewnthtwedfftfr(th¢¢Mtinuin8attThits. 10- Dcrf IO. c81¢d955985f65b947289c7c2Teb73319co8399T
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT BALANCE SHE ASAT31 DECEMBER 2025 2025 2024 Notes Current assets Debtors Cash at bènk and In hand 14 10.099 181.424 9.756 221.621 191.523 16.0691 231.377 13,7331 CredltoYs- amounts falllng due wtthln one ¥e¥r 15 Net current assets 185.454 227,644 The funds of the ¢h•tltv Restricted income funds Unrestritted funds general Unrestricted fund5- Oe518nated fund5 17 19 18.003 167,451 42,454 163,069 22,121 185,454 227,644 The company 1$ entltled to the exemption Irom the audit rmuiremeht contained in se¢tiofi 477 of the Companies Act 2CM)S, for the year entled 31 December 2025. The dSrectors acknowled8e thelr responslbilities lor comptyin8 Wlth the requirements of the Companles Act 21J)6 wlth respert to accounting records and the preparation of financial ststemeTrts. The rnember5 have not required the compary to obtain an audr( of its financial statements for the year In question In accordance with sectlon 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 0910312026 The financial 5tstements were approved by the trustees on......................... Agavd DrDWSmith TrL451ee Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles Charity inforniation Simon Say5 Children and Young People's Beavernent Support is a lStered ¢hafitable intorptsrated or8anisation ICIOI gistered under the thèrity num[ 1196341. 1.1 Bas15 of preparatlon The financièl statements hav* been prÈpared in a£tordance with the charity's governin8 document. thÈ CompaniÈs Act 2006. FRS 102 'The Financial Reportini Standard applicable in the UK and Republi£ of Ireland. and the Charities SORP "Accounting and Reporting by Charities." Ststement of Recommended Practice applicable to charlties preparlng their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republlc of Ireland IFRS 1021 The chèrSty is a Public Benefit Entity as defined by FRS 102. The charSty has taken advantage of the provlsfjons in the SORP lor charities Trot to prepare a ststement of cash flows. The flnan¢ial statemenis a prepared in sterlin& whh is the funttional CUrncY ol the charity. Monetary amounts In these flnancièl statements are rounded to the nearest E. The financial staternent5 have beeTh prepared under the historical cost convention. The prlnclpal accountin8 pollcle5 dopted are Set out below. 1.2 Golng concern At the time of approving the financial statements. the iwttees have a reasonable expeciation that the charlty has adequète resources to continue in operational existence for the foreseeable fuits. Thus the trustees contlnue to adopt the going concern basis gf accounting in preparing the linancial statements. 1.3 Charltable lund5 Unrestritted funds are avallabie for use at the discretion of the trustees In furtherance of their charitable oblectlves. Deslgnated funds comprise funds which have been set aSe ai the discrerion of the trustees for speciflc purposes. The purposes and uses of the desi8nated funds are set out in the notes to the financial staiements. Restricted fund5 a 5ubiect to speciti£ conditlOn5 by donors or 8rantors a5 to how they may be used. The purposes and uses of the restricted funds are set out in the note5 to the financial 5tatement5. 1.4 Income Income Is recognised when the charity is le8alty entitled to rf( after any perlormance conditions have been met, the amounts can be measured reliably. and it is probable that irKome will be received. Cash donations I recoEni5ed on receipt. Other doriatw)ns are cOgnised once the charity has been notified of the don3tion, unle55 performance conditions Tequire deferral of the amount. IncLirne tsx recoverable in relation to donations received under Grft Aid or deed5 of covenant i5 recogni5e(l at the time of the donation. Legacie5 are recognised on receipt or otheTwise rf the charty hè5 bEen notrfied of an iTnpending distribution. th amount is thown. and receipt is expected. If the atnount is not known. the leKacy is trÈatÈd as a contin8Ènt asset. 12_ Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontinuedl 1.5 Expendlture E¥penditure Is recognised once there is a legal or constructive obli8atioTh to transfer economic benefit to a third party, it 15 probable that a transfer of economic benefits will be required in settlemenL and the amount of the obligation can be measured reliablv. Expenditure is classified by activity. The costs of each activity are made up of the totsl of direct Costs and shad costs, including support Costs involved in undertaking each activity- Dirert Costs attributsble to a single activity are allocated directly to that artivity. Shared costs which contribute io rn0 than one activity and sUPtK)rt Costs which a not attributable to a single artivity a apport)ned between ¢h¢he artNities on a ba515 consistent with the use of $our¢e5. Central staff costs are allocated on ihe basis of time spent. and dePCl8t10n charges a all(Kated on the portlon of the asset's use. 1.6 Cash and cash equlvalents Cash and cash equivalents include (ash in hand. deposits held ai call with banks, other short-term liquid Investments wlth orlginal maturities of three months or less, and bank overdrafts. 8ank overdrafts a shown within borrowlngs In 1.7 Flnanclal In5trufflents The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Sectlon 12 '0ther Flnancial Instruments Issues, of FRS 102 to all ol r(s financial instruments. Flnancial instruments are reco8nised in the charity's balance sheet when the charity becomes party to the contractuèl provisions of the instrument. Flnancial a5set5 and liabilities are offset, with the net amounts presented in the financial staternents, when there 15 a legally enforceèble right to Set off the recogni5ed amourbts and there is an inteiititsn to settle on • net ba515 or to reali5e the asset and settle the liability sirnvltaneouslv. Buslcllnon¢lt71o55ets Basic financial assets, whlch Include debtors and cash and bank balances, are 1ntt1al measured at tran5aCtlon price includi06 transaction costs and are subsequerltly carr*d at amortised cost usin8 the effective interest method unle55 the arraneement constitutes a financin8 tran5artion. where the transaction is measured at the present vèlue of the future receipt5 discounted at a market rate of interest. Financial a$5et5 cla55ified as receivable within one year are not rn0rt15ed. 8oslcllnon¢lul Ilabilhles Basic financial Iiabilitie5. Including creditors and barbk loans a initially recogni5ed at transaction price unless the arrangement constitute5 a financine transaction. where the debt instrument is measured at the present value of the future payment5 discounted at a market rate of interest_ Financial liabilities classified as payable within one year are not amortised. Debt in5trument5 are 5ub5equenttycarried at amorti5ed c05t, Using the effective interest rate rnethLXI. Trade creditor5 are obligations to payfor goods or setvice5 that have been acquId in the ordinary course of operatlOn5 from supplier5. Atnounts payable are cl355ified a5 current liabilities rf paytnent 15 due within one year or le55. If not, they are presented as non-current liabilttie5. Trade creditor5 are recognised inTtialty at transartion priie and Subsequently measured at amortised cost using the effÈttive interest metkK)d. Dereoynitit7n olfinon¢i¢rlbpbili¢ies Financial liabilities are derecogni5ed when the charW5 Contractual oblatH)S expire or are discharged or cancelled. 13- Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontinuedl 1.8 Employee beneffts The c05t of any unused holidayentitlement 15 recogni5ed in the peri(xl in which the ernployee's service5 are received. Termination benefit5 are recogni5ed immediatety a5 expense when the chority 15 dernon5trabty cornmitted to terTninate the employment of an employee or to provide terfflination benefits. 1.9 Retirement benefrts Payments ro defined contrSbutlon retirement benelit schemes are charged as an expense as they fall due. Crltical accounting e51irnates and judgtments In the application of the charity'5 accounting policies, the tru5tee5 a required to make judgernerits, estimate5 and ssumption5 about the £arryin8 amount of a55et5 and liabilities that ty not adIlY apparent from other 50urce5. The estimates and èssotiated èssumptions are based on hisiorical experience and other factors ihat are Considered to be relevant. Actual resulis may differ f¢om these estimates. The estimates ènd underlying assumptions a reviewed on an ongoing basis. Revisions to a£countlng estimètes are ognised in the period in which the estimate is revised where the revision affe£ts only that period, or in the period of the revlslon and future periods Whe the revision affetts boih crn1 and luture perlods. Income from donatlons and le8acles Unre5trlcted funds Re5trfded funds Total Unre5trfcted funds Re5trlrted funds Total 2025 Z025 ZOZ5 2024 2024 2024 Donations and gifts Grants Other 77,024 43.076 7.895 77.024 43.076 7.895 IW,344 5.750 4,517 ICQ,344 45,765 4,517 40,015 127.995 127.995 110,611 40.015 150,626 Income from other tradln8 Unrestrlcted funds Unrestrlcted funds 2025 2024 Fundraising events Shop incorne 31.326 200 61,538 50 Othertrading activities 31,526 Sl,588 14_ Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Income from Investments Unrestricted funds Unrestricted funds 2025 2024 Interest ¢t1¥able 2.157 3,023 Other income Vnrestrl¢ted fund5 2025 Unrestrlrted fund5 2024 Other Income 1.212 1,330 Expendlture on ralslng funds Unrestrlcted funds 2025 Unrestrlrted funds 2024 Fundralslng and publlcity Other fundraisin8 C05t5 3,366 2,776 15- Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on charltable actl¥ltles Unrestricted fund5 Unrestricted fund5 2025 2024 Dlrect £05ts Staff c05t5 Administration expenses Premises expenses Repairs and maintenance Telephone and software Printing, p05tsge and stationery Advertising and marketlTh8 Sundry expenses 131.001 25.090 26.040 126,038 28,217 30,415 8,456 27,537 3,543 10.028 3.576 1.789 616 1,065 198.140 225.271 Share ol yjpport and governance rnsts Isee note 91 Governance 2.457 4,175 2¢X).597 229,446 Analysls byfund Unrestricted funds- general Unrestricted funds- Deslgnated tunds Restricted funds 176.146 172,458 34,887 22,101 24.4SI 2(Kl.S97 229,446 Support costs allocated to artlvltles 20Z5 2024 Governance tosts 2,457 4,175 Anatysed between: Unrestricted funés 2,457 4,175 10 Trustees None of the trusteÈs lor arry persons tonnected wrth theml rete1v any TÈmunetation or b2nefits from thè charity duringthe year. 16- Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 li Employees The average monthly number ol employee5 durinz the yearwas.. 2025 Number 2024 Number Employment coms 2025 2024 Wages and $8l•ries Social security costs Other pension costs 126.614 2.166 2.211 106,241 19,797 131.001 126,038 There We no employees whose annual remuneratlon was MO ihan £60.QX). 12 Olhèrexwndlture Vnrestrl¢ted fund5 2025 Unrestrl¢ted fund5 2024 Flnanclng costs 1.117 1,920 13 Taxation The charlty Is exempt from tsmaiknn on its attfvrties Cause all its Income Is applied for chariiable purposes. 14 Deblor5 2025 2024 Amourtsflling duewrthin onyear Prepayments and accrued income 10.099 9.756 17_ Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Credltots: amountsfalllng due wlthln one year 2015 2024 Other taxation and social security Trade creditors Accrua15 and deferred income 1.518 2.061 2,490 2,333 1,400 6,069 3,733 16 Rrtlrement bentfft s¢heme$ 2025 2024 Defined ¢ontrlbutlon s¢hemes Charge to profli or lo In respea ol delined £0ntrlbuf6on schemes 2.221 The tharlty operates ¥ delined contributioh pension scheme all 4valrfying employees. The ¥ssets of the scheme are held separ•tely from those of the thar in an irbdependentlyadministered fufid. 17 Restrlcted lunds The restricted funds of the charlty cornpri5e the unexpended balance5 01 donatlon5 and 8rants held on trust subject to specific condition5 by donor5 a5 to how they may be used. At l Jarniary 2025 Incomlng resources Resource5 At 31 December pended 2025 Lottery fund 42.454 124.4511 18,003 Prevlous year: At I laary Z024 Incomln8 resources Resource5 At 31 December pended 20Z4 Lottery fund 24.540 40.015 122.1011 42,454 18- Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrlcted funds- Deslgnated lunds These are unrestricted fund5 which are material tothe chority's activitie5. At l January 2025 Resources expended Translets At 31 December 2025 Relocation and property provisSon 22.121 122.1211 Prevlous year: At I january 1024 Resources empended Transfer5 At 31 December 2024 IT development Relocation and property provision 15.IXA) 42.lJ)8 115.OWI 119.8871 22,121 57,CQ8 134,8871 22,121 19 Unrestrlct*d funds The unrestrl¢ted funds of the charity comprise ihe unexpended balafices of donations and grants which are not sublett to specific conditions by donors and grantors as to how thty may bÈ used. These in£lude designated funds which have been set aside out of unrestricted funds bythe trustees for specrfic purposes. At lJ•nu•ry 1025 In¢omln¢ Resour¢es resour¢es empemded Trnnsfers At 31 De¢ember 2025 General funds 163.069 162, 1180.6291 22,121 167,451 Prevlou5 year: ljanuary 2024 Inc¢)mlng re%wrces Resources e¥pended TTrn5fers At 31 December 2024 Generol funds 163.671 176.552 1177.1541 163,069 19- Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997
SIMON SAYS CHILDREN AND YOUNG PEOPLE'S BEREAVEMENT SUPPORT NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 Analysls of net assets between funds UNktl UnrwrSrted fvnds fvnds general Oeslgnated funds 2025 RÈstrftted funds Total 2025 2025 2025 At 31 December 20Z5: 167.451 18.003 185,454 167.451 18.003 185,454 Unre5trkted Unre5trtrted funds funds 8•nernl OeslKA#ted fvnds 2024 Restrlrted funds Total 2024 2024 2024 At 31 De¢eml>er 2024= 163,069 22,121 42,454 227,644 163.069 22.121 42,454 227,644 21 Related party transartlons There were no dixlosable related pa transartion5 durin8 the year12024- none). -20- Doc ID.. r31ed9SSe85f65b947289c7c2feb73319ce83997