Company registration number: CE031139 Charity registration number: 1201585
The Never Alone Project
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 December 2023
KRW Accountants Ltd The Mill Pury Hill Business Park Alderton Road Towcester NN12 7LS
The Never Alone Project
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 13 |
The Never Alone Project
Reference and Administrative Details
Charity Registration Number 1201585 Company Registration Number CE031139
The charity is incorporated in England & Wales.
Registered Office 6 Amen Place, Little Addington, Northamptonshire NN14 4AU Independent Examiner KRW Accountants Ltd The Mill Pury Hill Business Park Alderton Road Towcester NN12 7LS
Page 1
The Never Alone Project
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 December 2023.
Objectives and activities
Public benefit
For the public benefit, to relieve the needs of people affected by grief/bereavement with a focus on children/young people and their families/carers, primarily through: A) Providing grief recovery programmes, peer support, support groups and one to one support; B) Providing education and training to the general public on grief recovery to provide insight in order to be able to support people through their grief/loss; C) Signposting to other appropriate organisations when required.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees:
Mrs Ilze-Lee Sinfield Sally Joanne Edwards Carol Ann Fletcher Daniel Paul Brewster
Structure, governance and management Financial instruments
Objectives and policies
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
Statement of trustees' responsibilities
The trustees (who are also the directors of The Never Alone Project for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
Page 2
The Never Alone Project
Trustees' Report
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant aud it information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
Objectives and Activities
Vision:
The Never Alone Project positively impacts the todays and tomorrows of grieving children. We extend our support to their families and carers.
Mission:
We stand together as a community to reduce isolation and create a safe space to deal with grief. We provide tools to help build resilience and life skills, thus improving mental wellbeing. We give families the comfort of knowing they are never alone. The purposes of the charity :
For the public benefit, to relieve the needs of people affected by grief/bereavement with a focus on children/young people and their families/carers, primarily through:
a) providing grief recovery programmes, peer support, support groups and one to one support; b) providing education and training to the general public on grief recovery to provide insight in order to be able to support people through their grief/loss; c) signposting to other appropriate organisations when required.
The main acitivties are provided to help target and support the following groups ; Children, Teen, Adult Grief Groups, in person and online. Grief Recovery Method Groups, Helping Children with Loss training, Edu-Therapy.
Achievements and Performance
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole:
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We have supported 364 people in 2023.
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Our referrals are increasing, and this is mostly done by word of mouth, meaning that the community we support, trusts in us.
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Schools and other organisations refer to us repeatedly, as they can see the services we provide is making a positive difference.
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We are trusted with complex referrals, for example, CAMHS, Social Services and the Children’s Trust’s Strengthening Families.
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Improved mental wellbeing Increased emotional resilience Increased life skills
Page 3
The Never Alone Project
Trustees' Report
Financial Review
Review of the charity’s financial position at the end of the period :
TNAP is a young charity, and the uptake on our services has far exceeded our expectations.. Fundraising over the course of the first financially year has gone well, especially with training from our consultant.
The charity’s principal sources of funds (including any fundraising) : Most of our income is from trusts and grants, and we are also slowly implementing a business plan for our own income generators. Key fund raising has come from the local council community fund and the national lottery.
The charity’s organisational structure and any wider network with which the charity works : CIO.
5 Trustees, 2 paid members of staff currently. Ambassadors, youth ambassadors, patreon. Work placement student. Volunteers. We are part of local business networks – NNBN, Chamber of Commerece, Rotary Club, WI.
The annual report was approved by the trustees of the charity on 26 March 2025 and signed on its behalf by:
......................................... Mrs Ilze-Lee Sinfield Trustee
Page 4
The Never Alone Project
Independent Examiner's Report to the trustees of The Never Alone Project ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of The Never Alone Project as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... KRW Accountants Ltd
The Mill Pury Hill Business Park Alderton Road Towcester NN12 7LS
Date: 26 March 2025
Page 5
The Never Alone Project
Statement of Financial Activities for the Year Ended 31 December 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Other income Total income Expenditure on: Providing services 4 Charitable activities 5 Total expenditure Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds carried forward 13 |
Unrestricted funds £ 28,496 611 29,107 (30,378) (1,563) (31,941) (2,834) (2,834) (2,834) |
Restricted funds £ 18,726 - 18,726 (16,291) - (16,291) 2,435 2,435 2,435 |
Total 2023 £ 47,222 611 47,833 (46,669) (1,563) (48,232) (399) (399) |
|
|---|---|---|---|---|
| (399) |
All of the charity's activities derive from continuing operations during the above period.
The notes on pages 8 to 13 form an integral part of these financial statements. Page 6
The Never Alone Project
(Registration number: CE031139) Balance Sheet as at 31 December 2023
| Note Fixed assets Tangible assets 9 Current assets Cash at bank and in hand 10 Creditors: Amounts falling due within one year 11 Net current assets Total assets less current liabilities Creditors: Amounts falling due after more than one year 12 Net liabilities Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 13 |
2023 £ 3,684 11,131 (1,914) |
|---|---|
9,217 12,901 (13,300) |
|
(399) |
|
2,435 (2,834) |
|
(399) |
The financial statements on pages 6 to 13 were approved by the trustees, and authorised for issue on 26 March 2025 and signed on their behalf by:
......................................... ISinfield Mrs Ilze-Lee Sinfield Trustee
The notes on pages 8 to 13 form an integral part of these financial statements. Page 7
The Never Alone Project
Notes to the Financial Statements for the Year Ended 31 December 2023
1 Charity status
The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is:
6 Amen Place, Little Addington, Northamptonshire, NN14 4AU
10 June 2024
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
The Never Alone Project meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Page 8
The Never Alone Project
Notes to the Financial Statements for the Year Ended 31 December 2023
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including au dit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Page 9
The Never Alone Project
Notes to the Financial Statements for the Year Ended 31 December 2023
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
3 Income from donations and legacies
| Donations and legacies; Donations from individuals Grants, including capital grants; Grants from other charities Total for 2023 |
Unrestricted funds General £ 4,071 24,425 28,496 |
Restricted funds £ - 18,726 18,726 |
Total funds £ 4,071 43,151 |
|---|---|---|---|
| 47,222 |
4 Expenditure on raising funds
a) Costs of trading activities
| Costs of goods sold Other direct costs of activities for generating funds Total for 2023 |
Unrestricted funds General £ 3,564 8,973 12,537 |
Restricted funds £ 585 1,175 1,760 |
Total funds £ 4,149 10,148 |
|---|---|---|---|
| 14,297 |
b) Investment management costs
| Note Allocated support costs 6 Total for 2023 |
Unrestricted funds General £ 14,726 14,726 |
Total funds £ 14,726 14,726 |
|---|---|---|
Page 10
The Never Alone Project
Notes to the Financial Statements for the Year Ended 31 December 2023
5 Expenditure on charitable activities
Note Governance costs 7 |
Unrestricted funds General £ 1,563 |
Total funds £ 1,563 |
|---|---|---|
In addition to the expenditure analysed above, there are also governance costs of £1,563 which relate directly to charitable activities. See note 6 for further details.
6 Analysis of governance and support costs
Governance costs
| Audit fees Other fees paid to auditors Legal fees Total for 2023 7 Staff costs The aggregate payroll costs were as follows: Staff costs during the year were: Wages and salaries |
Unrestricted Fund General £ 1,539 24 1,563 |
Total funds £ 1,539 24 |
|---|---|---|
| 1,563 | ||
| 2023 £ 15,622 |
No employee received emoluments of more than £60,000 during the year.
Page 11
The Never Alone Project
Notes to the Financial Statements for the Year Ended 31 December 2023
8 Taxation
The charity is a registered charity and is therefore exempt from taxation.
9 Tangible fixed assets
| Furniture and equipment £ Cost Additions 3,684 At 31 December 2023 3,684 Depreciation At 31 December 2023 - Net book value At 31 December 2023 3,684 10 Cash and cash equivalents Cash at bank 11 Creditors: amounts falling due within one year Other taxation and social security Other creditors Accruals 12 Creditors: amounts falling due after one year Trustees current accounts Other related party current accounts |
Furniture and equipment £ Cost Additions 3,684 At 31 December 2023 3,684 Depreciation At 31 December 2023 - Net book value At 31 December 2023 3,684 10 Cash and cash equivalents Cash at bank 11 Creditors: amounts falling due within one year Other taxation and social security Other creditors Accruals 12 Creditors: amounts falling due after one year Trustees current accounts Other related party current accounts |
Total £ 3,684 3,684 - 3,684 2023 £ 11,131 2023 £ 1,367 (93) 640 |
|
|---|---|---|---|
| 3,684 - |
|||
| 3,684 | |||
| 1,914 | |||
| 2023 £ 9,890 3,410 13,300 |
Page 12
The Never Alone Project
Notes to the Financial Statements for the Year Ended 31 December 2023
| 13 Funds Unrestricted funds General Restricted funds Total funds 14 Analysis of net assets between funds Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets |
Incoming resources £ 29,107 18,726 47,833 |
Resources expended £ (31,941) (16,291) (48,232) Unrestricted funds General £ 3,684 11,131 (1,914) (13,300) (399) |
Balance at 31 December 2023 £ (2,834) 2,435 (399) |
|---|---|---|---|
Total funds at 31 December 2023 £ 3,684 11,131 (1,914) (13,300) |
|||
(399) |
Page 13
The Never Alone Project
Statement of Financial Activities by fund for the Year Ended 31 December 2023
Unrestricted Funds
| Unrestricted Funds | ||
|---|---|---|
| Income and Endowments from: Donations and legacies Other income Total income Expenditure on: Providing services Charitable activities Total expenditure Net expenditure Reconciliation of funds Total funds carried forward |
Total Unrestricted Funds 2023 £ 28,496 611 |
|
| 29,107 (30,378) (1,563) |
||
(31,941) |
||
| (2,834) | ||
(2,834) |
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The Never Alone Project
Statement of Financial Activities by fund for the Year Ended 31 December 2023
Restricted Funds
| Restricted Funds | |
|---|---|
| Income and Endowments from: Donations and legacies Total income Expenditure on: Providing Services Total expenditure Net income Reconciliation of funds Total funds carried forward |
Total Restricted Funds 2023 £ 18,726 18,726 (16,291) |
| (16,291) | |
2,435 |
|
| 2,435 |
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The Never Alone Project
Detailed Statement of Financial Activities for the Year Ended 31 December 2023
| Income and Endowments from: Donations and legacies (analysed below) Other income (analysed below) Total income Expenditure on: Providing services (analysed below) Charitable activities (analysed below) Total expenditure Net expenditure Reconciliation of funds Total funds carried forward |
Total 2023 £ 47,222 611 |
|---|---|
| 47,833 (46,669) (1,563) |
|
| (48,232) | |
(399) |
|
(399) |
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The Never Alone Project
Detailed Statement of Financial Activities for the Year Ended 31 December 2023
| Donations and legacies Appeals and donations Trusts and foundations Grants - other agencies Other income Fees and supplies Other income Sale of goods and services made or provided by the beneficiaries of the charity Providing Services Purchases Fundraising costs Direct costs Motor expenses Sundry expenses Rent Maintenance costs Travelling Wages and salaries Other wages Staff training Travelling Insurance General maintenance Telephone and fax Trade subscriptions Charitable activities Accountancy fees Legal and professional fees |
Total 2023 £ 4,071 24,425 18,726 47,222 402 180 29 |
|---|---|
| 611 (3,564) (2,024) (585) (250) (1,611) (7,112) (815) (360) (14,531) (1,091) (5,406) (5,066) (1,129) (1,479) (347) (1,299) |
|
(46,669) |
|
(1,539) (24) |
|
| (13,735) |
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