**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.|
Sudden Sam | Registered Charity 1207785 | Trustees' Annual Report 2025/26
|Organisational structure and wider
network|Para 1.51|The day-to-day running of the charity is managed by the Founder and CEO,
supported by self-employed counsellors and volunteers. The charity works with
community organisations and relevant professional services to support people
affected by sudden loss across the Liverpool City Region.|
|---|---|---|
|Related parties|Para 1.51|No related party transactions have been identified for the reporting period on
the information used to prepare this report. Counsellors are self-employed
contractors rather than employees, and the charity had no employee payroll
expenditure during the year.|
## **Reference and Administrative Details**
|Charity name||Sudden Sam|
|---|---|---|
|Registered charity number||1207785|
|Principal address||Sudden Sam
23 Prince Street
LIVERPOOL
L22 5PB|
|Chief executive / senior staff||Tom Hanlon - Founder and CEO|
## **Trustees**
|Trustee name|Office (if any)|Period acted|
|---|---|---|
|Tom Hanlon|Founder / CEO|Full year|
|Andrew Mercer|Trustee|Full year|
|Susan Hanlon|Trustee|Full year|
|Paula Mercer|Trustee|Full year|
|Gaynor Shiels|Trustee|Full year|
## **Funds Held as Custodian Trustee on Behalf of Others**
The charity does not hold assets as custodian trustee on behalf of another organisation. Sudden Sam holds and manages its own charitable funds and assets.
## **Declaration**
The trustees declare that they have approved the trustees' annual report above.
## **Full name:** Tom Hanlon
## **Position:** Founder and CEO
Sudden Sam | Registered Charity 1207785 | Trustees' Annual Report 2025/26