2026-02-27-accounts

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

Sudden Sam

Receipts and Payments Accounts

For the year ended 27 February 2026

Registered charity number 1207785

Receipts and Payments Account

Receipts	2025/26
Donations, grants, memorial giving and supporter fundraising	£17,215.86
Sudden Sam fundraising activities	£2,670.77
Total receipts	£19,886.63

Payments	2025/26
Charitable activities, counselling, fundraising and operating costs	£22,600.86
Total payments	£22,600.86

Reconciliation of funds	2025/26
Net receipts / (payments) for the year	£-2,714.23
Cash funds at start of year	£20,444.97
Cash funds at end of year	£17,730.74

Statement of Assets and Liabilities

Monetary assets	2025/26
Cash at bank at 27 February 2026	£17,730.74

Other assets and liabilities: These accounts have been prepared from the charity's cash receipts and payments and bank records. The trustees should confirm before approval whether the charity held any material non-cash assets, restricted fund balances, unpaid liabilities or amounts owed to the charity at the year end that require disclosure.

Notes to the Accounts

1. Basis of preparation

The accounts have been prepared on a receipts and payments basis, recording cash received and cash paid during the period 28 February 2025 to 27 February 2026.

2. Income

Total cash receipts for the year were £19,886.63. For annual-return classification purposes, £17,215.86 has been treated as donations and legacies, including grants, memorial giving, direct donations and supporter-led fundraising; £2,670.77 has been treated as income from the charity's own fundraising activities.

3. Payments

Sudden Sam | Registered Charity 1207785 | Accounts for year ended 27 February 2026

Total cash payments during the year were £22,600.86. These include the costs of delivering the charity's work, including payments to self-employed counsellors, together with fundraising, administration and other operating costs.

4. Employees

The charity had no employee payroll expenditure during the year. Counselling services were provided by selfemployed contractors.

5. Grant making

No grants were made to individuals, other charities or other organisations during this financial period.

6. Funds

Payments exceeded receipts by £2,714.23 during the year. The difference was funded from cash reserves brought forward. The charity remained in a positive cash position throughout the year and held £17,730.74 in its bank account at the year end.

Trustees' Approval

These accounts were approved by the trustees and signed on their behalf:

Name: Tom Hanlon

Position: Founder and CEO

Sudden Sam | Registered Charity 1207785 | Accounts for year ended 27 February 2026

Trustees' Annual Report

For the period: 28 February 2025 to 27 February 2026

Charity name: Sudden Sam

Registered charity number: 1207785

Objectives and Activities

Summary of the purposes of the charity as set out in its governing document	Para 1.17	Sudden Sam exists to relieve the mental and physical sickness of people within the Liverpool City Region who have suffered sudden loss and trauma by providing counselling and emotional support. The charity also aims to relieve financial hardship by providing grants to those affected by sudden bereavement and by offering practical guidance through the coronial and multi- agency processes following a sudden death.
Summary of the main activities in relation to those purposes for the public benefit	Paras 1.17, 1.19	During the reporting period, Sudden Sam continued to provide emotional and practical support to individuals and families affected by sudden loss across the Liverpool City Region. Key activities included 1:1 counselling and therapy delivered by qualified self-employed counsellors; practical guidance for families navigating the processes following a sudden death; community awareness activity; and signposting and support for bereaved families. No grants were made to individuals or organisations during this financial period.
Public benefit statement	Para 1.18	The trustees confirm that they have had due regard to the Charity Commission's guidance on public benefit when planning activities and making decisions.

Additional Information

Policy on grant making	Para 1.38	The charity's governing purposes allow it to provide financial support in appropriate circumstances. No grants were made during this reporting period. The trustees keep the charity's approach to financial support under review.
Policy on social investment	Para 1.38	The charity does not currently engage in social or programme-related investment.
Contribution made by volunteers	Para 1.38	Sudden Sam continues to benefit from volunteers who support fundraising, community events, awareness activity and administration. Their contribution remains important to the charity's reach and day-to-day work.

Achievements and Performance

Summary of the main achievements of the charity	Para 1.20	During its second reporting period, Sudden Sam consolidated and developed the support established in its first year. The charity continued to fund counselling and therapy for people affected by sudden bereavement, supported families with practical guidance, maintained community awareness activity and strengthened its network of supporters and funders. The charity also continued to receive significant community support through sponsored fundraising, memorial giving, direct donations and its own fundraising activity. These activities enabled Sudden Sam to continue providing accessible support to bereaved people across the Liverpool City Region.
Achievements against objectives set	Para 1.41	The trustees' priority was to sustain and develop the charity's emotional and practical support while maintaining sound governance and financial resilience. Counselling remained a major area of charitable expenditure and was delivered through self-employed counsellors. Practical support and community awareness continued alongside fundraising and partnership activity. The trustees consider that the charity continued to make meaningful progress against its charitable objectives.
Performance of fundraising activities against objectives set	Para 1.41	Fundraising remained essential to the charity's sustainability. Income was generated through individual and community donations, sponsored fundraising

Sudden Sam | Registered Charity 1207785 | Trustees' Annual Report 2025/26

		by supporters, memorial giving, grants and Sudden Sam's own fundraising events. Total income for the year was £19,886.63. The trustees are grateful for the continued support of individuals, community groups, funders and organisations.
Investment performance against objectives	Para 1.41	The charity did not hold an investment portfolio during the reporting period. Funds were held as cash to maintain liquidity for counselling, support services and operating costs.

Financial Review

Review of the charity's financial position at the end of the period	Para 1.21	The charity received £19,886.63 during the financial period and made payments totalling £22,600.86. Expenditure therefore exceeded income by £2,714.23. This was met from funds accumulated in the previous financial period and did not result in an overdraft. At 27 February 2026, the charity held cash of £17,730.74. The trustees consider the charity able to meet its current commitments.
Reserves policy	Para 1.22	The trustees aim to maintain sufficient unrestricted reserves to support continuity of service and provide resilience against fluctuations in fundraising and grant income. The charity seeks, where practicable, to retain reserves sufficient to contribute towards at least three months of operating costs. The level of reserves and expected commitments are reviewed by the trustees.
Amount of reserves held	Para 1.22	Cash held at the end of the reporting period was £17,730.74.
Details of funds materially in deficit	Para 1.24	None identified.
Going concern	Para 1.23	The trustees have not identified any material uncertainty that would prevent the charity from continuing its activities. The charity retains positive cash reserves and continues to receive support from its community, donors and funders.
Principal sources of funds	Para 1.47	Income was principally derived from donations and grants, memorial giving, supporter-led sponsored fundraising and Sudden Sam's own fundraising activity. The charity's annual return categorises £17,215.86 as donations and legacies and £2,670.77 as other trading activities, before rounding to whole pounds.
Investment policy and objectives	Para 1.46	The charity did not hold investments during the period. Funds were retained in its bank account to ensure ready access for charitable and operational expenditure.
Principal risks facing the charity	Para 1.46	The trustees continue to review risks including continuity of fundraising and grant income, safeguarding and confidentiality, service-delivery capacity, financial control and reputational risk. Mitigating measures include trustee oversight, appropriate policies and procedures, financial monitoring and the use of qualified practitioners.

Structure, Governance and Management

Type of governing document	Para 1.25	The charity is governed by a Constitution of a Charitable Incorporated Organisation (CIO) - Foundation Model, adopted on 25 January 2024.
How the charity is constituted	Para 1.25	Sudden Sam is constituted as a Charitable Incorporated Organisation (CIO), where the charity trustees are the only voting members.
Trustee selection methods	Para 1.25	In accordance with clause 10 of the constitution, trustees are appointed by resolution of the existing trustees at a properly convened meeting. When selecting new trustees, the board considers the skills, knowledge and experience required for effective governance. Trustees serve in accordance with the governing document.
Trustee induction and training	Para 1.51	New trustees are provided with the charity's governing document and key policies and are briefed on trustee duties, Charity Commission guidance and the charity's operational structure. Ongoing development is supported through trustee meetings, governance updates and relevant external training opportunities.