OpenCharities

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

2021-03-31-accounts

Financial statements for the year ended 31 March 2021

Company Number 00638709 Charity Number 208078

cruse.org.uk

Index

Page 2 Company Information

Pages 3 – 11 Report of Trustees and Directors

Pages 12 – 13 Independent Auditor's Report

Page 15 Balance Sheet

Page 16 Cashflow Statement

Pages 17 – 26 Notes to the Financial Statements

Page 14 Statement of Financial Activities

Company Information

Directors, Trustees & Members of the Board

J A Cryer – retired as Trustee 01/09/20

N Anwar

Company Secretary

J McCormack – retired 01/12/20 H Singh – appointed 01/12/20

M Bradley – Vice Chair

P Butler

H Causley

C Challacombe

A Gannon – co-opted 15/02/21

A Hawkhead – Chair

G Jacques – appointed 10/12/20

P Mardall

A McWilliams – appointed 10/12/20

M O’Hagan – appointed 10/12/20

L Perna – Vice Chair

C Robertson – retired as Trustee 31/12/20. L Wei – appointed 10/12/20 M Whitehouse OBE – Honorary Treasurer

[= Audit & Finance Committee member]

= Council member

= People & Culture Committee member

Senior Leadership Team

S Wibberley – Chief Executive

S Tucker – Director of Support & Services – resigned 26/9/2020 L Hastings – Director of Services – appointed 1/4/21 A Langford – Clinical Director

J McCormack – Director of Finance & Corporate Services – retired 31/12/21

H Singh – Director of Finance & Corporate Services – appointed 9/11/2020

C Vallory – Director of Fundraising & Income Generation F Brydon – Director of Communications & Digital

Auditors

Moore Kingston Smith LLP Devonshire House 60 Goswell Road London EC1M 7AD

Solicitors

Russell-Cooke LLP

2 Putney Hill London SW15 6AB

Bankers

Barclays Bank Plc 2nd Floor 355 Station Road Middlesex HA1 2AN

Company Number

00638709

Registered Office

Unit 0.1, One Victoria Villas, Richmond, Surrey TW9 2GW

Registered Charity Number

208078

Report of Trustees and Directors and the financial statements for the year ended 31 March 2021 for Cruse Bereavement Care

Cruse Bereavement Care was incorporated on 5 October 1959 and registered with the Charity Commission (Registration Number 208078) during 1962 and is governed by Articles of Association adopted 3 December 2016. The charity name is changing to Cruse Bereavement Support but was Cruse Bereavement Care in the period covered in this report.

OBJECTIVES AND ACTIVITIES

Cruse’s vision

Our vision is that we live in a world where everyone grieving is supported, respected and understood.

Our mission is that we support people through one of the most painful times in life – with bereavement support, information and campaigning. In pursuit of its mission the charity:

In planning the activities that Cruse undertakes to achieve its aims, the Board has regard to the Charity Commission’s guidance on public benefit. In particular, Cruse makes its services available free of charge to bereaved people from all parts of the community, regardless of their protected characteristics (age, disability, race, religion, gender re-assignment, marriage and civil partnership, pregnancy and maternity, sex) or the circumstances in which they have suffered bereavement.

To help bereaved people Cruse provides:

  1. one-to-one support (in-person*, telephone and by video)

  2. bereavement support groups

  3. e-mail support services

  4. specialised children’s services

  5. Cruse website – cruse.org.uk

  6. the Hope Again website for children and young people

  7. web chat

  8. information and literature

  9. Freephone helpline

  10. all in-person support was suspended March 2020 – August 2021 due to Covid-19, with risk assessed exceptions for some children and young people whose needs could not be met through remote support options. Limited in-person support started to recommence in August 2021 following risk assessment and government guidance across the three nations.

To raise awareness of the needs of bereaved people Cruse:

  1. Edits and produces Bereavement Care, an international journal for those who work with bereaved people. Following a review, this will be published by Cruse as an online open access resource from Spring 2022.

  2. Works with other voluntary organisations and with Government Departments to improve legislation and practice in areas which impact the wellbeing of bereaved people.

  3. Provides external training in bereavement support to a wide variety of organisations/individuals, for example to assist them in their contact with bereaved staff or customers.

Cruse’s values

Cruse's activities are underpinned by its values:

Covid-19

The Covid-19 pandemic affected all aspects of national life across the UK and globally. The impact of illness and millions of deaths worldwide resulted in extensive awareness and media coverage of death, dying and bereavement. For many bereaved during this time, covid restrictions meant their loss was exacerbated by being unable to visit their loved ones, say goodbye, hold or attend a funeral or observe traditional or religious ceremonies.

The pandemic affected Cruse’s service delivery, strategic planning and operational activity from March 2020 when the first national UK lockdown was implemented and through the whole of the financial year April 2020 – March 2021. The Health Protection (Coronavirus Restrictions) (England) Regulations 2020 came into force on 26th March 2020 and from that date, across England, Wales and Northern Ireland:

3

Cruse’s strategic priorities

Cruse consulted widely amongst stakeholders in 2018 to inform development of a five-year strategy for 2019-24 entitled Bereaved People First. The five pillars of the strategy are:

1. Support more bereaved people – in a way that works for them

2. Build one Cruse

3. Increase our profile, reach and influence

4. Develop our people

5. Build a high performing Cruse with increased funding

A report against the aims in each pillar is set out across the following pages.

Against this backdrop of change, disruption to national life and personal and professional challenges caused by the pandemic, delivery of the Bereaved People First Strategy was reviewed. It was agreed to pause structural change during 2020/21. In September 2020, we reviewed the strategy in light of changes imposed by Covid-19 and learning from working through lockdown and confirmed that Bereaved People First remains the correct strategy, with some changes to implementation and a greater focus on Equality, Diversity & Inclusion. These changes, designed to improve access to services for bereaved people and strengthen governance across Cruse, commenced in April 2021 with centralisation of finance. Part of the re-structure of network services included a formal staff consultation affecting 83 members of the staff team in May 2021, with staff moving to new posts in September 2021.

4

STRATEGIC REPORT

Achievements and performance in 2020-21

The highlights of our performance during the year 2020-21 are summarised below against the strategic priorities and the resources which are key to their achievement.

Progress on implementation of our Bereaved People First Strategy

1. Support more bereaved people – in a way that works for them

The strategic aims within this pillar were to create equality of access to Cruse through a single point of access to services, a common pathway for assessment and support delivered to clients, with a range of high quality options to meet their different needs and choices. A new service model and assessment tools were developed to achieve this, with implementation planned through 2021.

The Covid-19 pandemic affected delivery of services and numbers of bereaved people seeking support. All in-person delivery of services was put on hold, following initial lockdown in March 2020 through to April 2021, with a few risk-assessed exceptions made for children and young people. Our range of services include support delivered remotely 1:1, in groups, from peers, digitally, by email and telephone. CruseChat, a webchat service on our website grew significantly and was used by 24,704 users, meeting new need. The contract to deliver this service was reviewed and extended. Support was also launched through social media, with trained bereavement volunteers responding to messages received through Facebook and other social media. We delivered support to 97,106 people, an increase of 52% on the previous year.

An online version of the local welcome sessions entitled ‘Understanding Your Bereavement’ was developed and trialled. These give information about bereavement and help signpost participants to what will meet their needs.

The roll out of support for children and young people continued, with funding from Children in Need enabling training to be delivered across four Regions so far, with a resulting increase in support to young people.

Headline statistics for this period are given in the table below.

In addition, website information and advice about grief were updated and we produced the first comprehensive UK guide to grieving during the pandemic. Volunteers who had previously delivered support in-person, were trained to deliver support via the telephone or video calls and the National Helpline opening hours were extended to 7 days/week.

----- Start of picture text -----
Headline statistics 2019/20 2020/21 % change
----- End of picture text -----

Headline statistics 2019/20 2020/21 % change
People supported face:face 1:1 24,793 n/a * n/a
Assessments/Brief support 6,538 7,528 15%
People supported in groups 7,252 1,914 -74%
Children and young people supported 5,877 2,992 -49%
Children and young people supported through
Hope Again, the website for young people		 651 663 2%
Telephone responses through helpline 15,469 30,861 100%
Email responses through helpline 940 3,904 315%
Ongoing telephone support 2,452 24,535 901%
Total support by a Cruse volunteer/staf member 63,883 97,106 52%
People given information 59,329 51,646 -13%
People visiting the website (www.cruse.org.uk) 708,300 971,970 37%
Page views 3,200,000 3,656,500 14%
Visitors to Hope Again (www.hopeagain.org.uk) 52,300 74,343 42%
Total social media reach 9,696,267 13,267,831 37%

5

2. Build one Cruse

This pillar focuses on ensuring consistency in service delivery, quality standards, re-structure of the local management and governance of Cruse whilst maintaining local service delivery points, centralising finance across Cruse and moving to a single operating budget and re-structure of the staff across Cruse.

The structure and frequency of internal communications was consolidated and co-operative working between local branches improved, leading to reductions in waiting lists for clients. Implementation of the new network model continued, utilising the learning from the first two Hubs established in 2020. Wales became a Hub in April 2021, supported by funding from the Wales Government. Due to the impact of the pandemic the Board agreed to pause further change for the year. It was agreed to implement all remaining Hubs together and a collective consultation was held with staff whose roles were affected in May 2021. New roles were filled over July and August and the new Hubs launched in September 2021. Full central management of finance commenced in April 2021 enabling the development of a single operating budget. This is a significant step towards developing ‘one Cruse’ and also improved governance for monitoring and reporting on Cruse’s financial status across the year. Within the new Hubs, all personnel are managed by paid staff, to ensure consistency and accountability (part of moving to One Cruse).

3. Increase our profile, reach and influence

Within this pillar, the strategic aims were to review our brand and increase recognition of Cruse, redevelop and relaunch the website with improved information for bereaved people and functionality including an online donation facility, continue advocating on behalf of bereaved people, be recognised as the leading voice in bereavement care and collaborate with partners to raise awareness of the needs of bereaved people.

A brand review was undertaken which included market research and consultation with internal and external stakeholders, including volunteers, staff, clients, members of the public and funders. A refreshed brand including mission, vision, values, visuals and logo, was launched in September 2021. As part of the brand review the decision was made to change the name of the organisation from Cruse Bereavement Care to Cruse Bereavement Support, and at the time of preparing these accounts we are in the process of completing the necessary due diligence to implement the name change, with a view to completing the process in early 2022. It provides a platform truly reflecting Cruse’s services and making Cruse more relevant, accessible and inclusive to reach more people who are grieving.

There has been an increase in Cruse’s participation in speaking and media engagements, including key events around the impact of bereavement through the pandemic with the British Association for Counselling and Psychotherapy, the National Bereavement Alliance and the BBC News. Cruse also contributed to the Good Grief Festival, conferences run by the Irish Hospice Foundation and the National Social Prescribers Network and with other agencies such as Independent Age, CCGs and Hospices. Bereavement webinars have also been provided to the Advisory Group on the Psychology of Loneliness, the National Association of Link Workers, XpertHR and universities.

As part of advocating for bereaved people, work included:

Cruse is represented on a range of national bodies including the Childhood Bereavement Network.

A major review of the website was undertaken to understand what bereaved people needed. In September 2021 the whole site was then redesigned, restructured and rewritten to ensure the best online advice and support was being provided. At the same time an online self-assessment tool was scoped, tested and launched to allow more bereaved people to understand their feelings and emotions and get personalised support right for them.

6

Cruse attends:

Cruse is a member of the British Association of Counselling and Psychotherapy’s Older People Steering Group.

Cruse’s Chief Executive is a member of the Burial and Cremation Advisory Group (Ministry of Justice), and on the steering group of the National Bereavement Alliance.

Cruse Cymru is also a member of:

The Cruse Northern Ireland Director Chairs the NI Independent Medical Examiner sub group and is a member of the Department of Health Covid-19 Bereavement Workstream and its Education sub group and the Department of Health Covid-19 Wellbeing NI Partnership. Cruse NI is also a member of:

Cruse’s journal Bereavement Care is accessed around the world. The decision to produce the journal in a free open access format from January 2022 will enable wider access to articles published, promoting dissemination of understanding and expertise in grief and support for those who are bereaved.

Training (external)

In 2020-21, Cruse provided bereavement training to 188 separate organisations (2019-20: 136), through 684 webinars (an increase of 375%). This meant 6,820 delegates (2,200 in 2019/20) received information and training about bereavement awareness and support, helping to raise awareness across financial service providers, public sector councils and unions, with positive feedback to sessions and participants reporting confidence in using their newly acquired knowledge. This activity raises the awareness of bereavement and how to deal with this in a variety of settings, and the direct support to bereaved people provided by those organisations.

Through funded projects, Cruse also delivered:

4. Develop our people

Within this objective, the strategic aims included investment in a national volunteer recruitment programme, increasing the diversity of volunteers and staff and the range of volunteering roles available, develop ways to value and retain volunteers and staff and develop a learning and development strategy for all staff and volunteers.

The new volunteer pathway, designed to make it easier for volunteers to join Cruse, included different routes into Cruse, depending upon skills and experience. Staff and volunteer surveys were undertaken to understand colleagues’ needs during the pandemic, which included consultation on wellbeing, working patterns, and returning to in-person support or working in offices. Work on Equality, Diversity and Inclusion continued, with an audit undertaken by an external consultant to benchmark Cruse’s current situation and identify priorities for development to increase the diversity of volunteers and staff and accessibility by clients. See Equality and Diversity section on page 10 for details of the audit outcome. The Board has endorsed this work as a priority area for Cruse.

Core training courses have been adapted for remote delivery as a result of Covid-19. We have also developed an e-learning suite of training, that includes initial safeguarding for children, young people and adults, as well as other courses. The Clinical Director has also engaged in a round table event hosted by the British Association for Counselling and Psychotherapy on race and racism and hosted a round table event on LGBT+ and bereavement.

Cruse’s services were delivered by 4,560 volunteers working across England, Wales and Northern Ireland (4,596 in 2019/20), working alongside 177 staff. 1088 new volunteers were trained during the year, an increase of 4%. Additionally, 128 new supervisors were trained (71 in 2019/20).

7

5. Build a high performing Cruse with increased funding

A fundraising strategy was developed in 2019/20, designed to grow voluntary income and recruit a fundraising team.

Despite initial concerns around fundraising due to the pandemic, fundraising and income generation continued to show growth over 2020/21, both in size and income. Voluntary income increased to the highest amount ever, which is partly due to emergency funding opportunities related to Covid-19, but much can be attributed to the newly formed team. Statutory income increased, and building on these relationships will be a priority for the coming year. External training and consultancy activity grew exponentially, delivering over three times the number of sessions in previous years. All of this work helps raise awareness of the needs of bereaved people, and deliver the services they need.

A system for reviewing new policies and standards was implemented, to ensure they are clearly understandable and effective. The Helpline staff team has been enhanced to provide shift management and support to the increasing number of volunteers delivering the service.

A major piece of work has been the procurement process for a new CRM; this follows our termination of a development contract with another vendor. A CRM Development Manager was appointed to oversee the project. Through 2020/21 the focus was on the discovery phase to scope our requirements which has involved a significant number of volunteers. Build and testing has started, with the launch and user training set for early 2022.

Our impact

The work undertaken by Cruse helps to reduce the negative effects of bereavement on people. These are predominantly a decrease in mental, emotional and physical well-being, which can often lead to significant health issues. Cruse’s support enables people to manage and understand their grief and continue living their lives. From discussion with National IAPT (Increasing Access to Psychological Therapies), it is clear that bereavement support can often decrease the demands on primary health care services and social care providers, particularly for older and vulnerable clients, and those with higher care needs.

Many bereaved people also suffer from loneliness and isolation, Cruse’s support also helps reduce social isolation, by helping people to engage with their social circles and the wider community.

Cruse has continued to engage with more people in a variety of ways, to make sure that bereaved people get the support they need when they need it. Delivering on-going support shifted from meeting people in-person to working with them over the telephone and on-line using video conferencing. This also meant support could be provided without geographic limitations and more easily to and by those who find it difficult to leave their homes. This reduced waiting times, enabling bereaved people to receive support more quickly. We know from research, experience and client feedback that waiting for services can have an adverse impact on wellbeing.

We are finding that bereaved people are contacting us sooner than they used to, following the death of someone close. We have worked with more bereaved people on our National Helpline and using CruseChat. We have also updated information on our website. This means that we are able to provide support and get information to people when they need it, often soon after a bereavement. This can lessen detrimental impacts of grief and evidentially decreases the likelihood of complicated grief emerging some time later.

As reported in 2019/20, an in-depth pilot of the Adult Attitudes to Grief (AAG) scale commenced and was then put on hold to focus on embedding other service development around how bereaved people are supported and also the development of Hubs. The AAG is a verified and researched method of working with bereaved people and measuring impact and is primarily a therapeutic tool. This will better enable us to understand the effect of bereavement support on clients in the short and medium term. Cruse has been working with researchers to compare outcome scores of clients supported prior to and within lockdown and work on the AAG will recommence. This will provide some useful insight and raise further questions about how we can support bereaved people in the future.

The training Cruse provides also has a positive impact upon organisations, their employees and their customers. When we have re-engaged with participants of our training courses (in a focused manner through our specific projects reaching other workforces), we have found that the confidence in speaking with bereaved people has increased.

Financial review

Gross income for the year was £8.743 million (2020: £5.543 million); the main increase in income was from additional donations and legacies which were up £458k on 2019/20, and additional grants and income from service level agreements which were up £2,805k on 2019/20.

The cost of delivering our service increased to £6.642 million from £6.164 million; the main increase in expenditure was related to costs associated with raising funds. The increase in costs is a result of planned expenditure on our Bereaved People First strategy and includes the costs of building a fundraising team and strengthening our senior leadership team and starting a programme of hub development to streamline service delivery, centralise finances and improve governance and accountability.

The increase in income and expenditure resulted in an overall surplus for the year of £2.1 million compared with a deficit of £621k the previous year.

Reserves policy

Cruse’s aim is to deliver services to bereaved people in a sustainable way which is achieved by budgetary controls – put simply where there are resources available our services are expanded, but if it is apparent that ongoing funding cannot be found, services are reduced or closed. However, the charity also has external financial obligations which would have to be met in the event of closure, primarily to staff, landlords and formal commitments to deliver services.

In light of the current climate and Covid-19, the Board have previously decided to increase reserves to a level equal to three months budgeted expenditure. Accordingly, we have determined our minimum reserve level to be £2.017 million which would be met from a mix of general funds £0.359 million and designated funds £1.658 million.

The Unrestricted Fund balance as at 31 March 2021 was £359,555 (2020: £359,539). The Designated Fund balance as at 31 March 2021 was £4,297,672 (2020: £2,457,940). As part of the overall Designated Fund balance we have included a fund set aside for the implementation of the Bereaved People First strategy (2021: £750,000, 2020: £708,486), which will be utilised over the next two financial years. The Restricted Fund balance as at 31 March 2021 was £716,427 (2020: £456,090).

8

Risk review

The Trustees are responsible for monitoring and controlling the charity’s risks. The Audit and Finance Sub-committee lead on this for the Board and review risk at each meeting and report to the Board twice yearly on key risks. This is achieved by each area of operation regularly considering the risks associated with their activity, identifying existing controls and any mitigating actions (such as insurance or procedures) which might reduce the risk whilst maintaining an efficient use of resources. Crucial to the evaluation is distinguishing risks which could be fundamental to the achievement of our strategic priorities. The key risks reviewed by the Board, together with mitigating action are:

1. Capability / capacity to deliver a quality service to increasing

numbers of bereaved people in a changing environment

Mitigating action:

4. Reputational: Lack of high profile voice leads to competitor charity taking our place as leading bereavement charity

Mitigating Action:

5. Strategy: Capacity to deliver all strands of the Bereaved People First strategy and business as usual

Mitigating Action:

6. Wellbeing of staff and volunteers: Experienced volunteers and staff leave due to changes in service model and structures and retirement

Mitigating action:

2. Financial resilience: Income decreases due to the economic

climate and potential increased competition for available funds 2021-22 onwards

Mitigating action:

3. Equality and Diversity: Failure to embed equality and diversity values into our everyday practice, policies and procedures

Mitigating action:

7. Safeguarding (Children and young people and vulnerable Adults): Harm to individuals and reputational damage to the charity.

Mitigating action:

The reporting of complaints, concerns and safeguarding cases has improved enabling greater transparency and identification of key trends and any learning needed. New safeguarding induction has been developed and new safeguarding training options are being reviewed.

Related to safeguarding, we have seen a marked increase in the number of people reporting suicidal thinking and feelings – both on the Helpline and to volunteers in Branches. Webinar training has been developed for working with suicidal thoughts and feelings online, as well as working with trauma, which is often a contributing factor to levels of suicide in grief.

9

Equality and Diversity

It is the aim of Cruse Bereavement Care to recognise and encourage the valuable and enriching contribution that people from all backgrounds and experiences bring to the organisation. We believe that all individuals working or volunteering for Cruse or coming to Cruse for a service should be treated without prejudice or discrimination. We recognise that at the moment our volunteer and staff groups do not reflect the communities that we serve and addressing this needs to be a priority.

In early 2021 we commissioned an audit of our Equality, Diversity and Inclusion (EDI) practice from the consultancy Diverse Matters. They produced a detailed report on areas of strength and weakness. Following this, the Board agreed the following priority areas:

  1. Conduct a policy review, introducing new policies and systems where appropriate.

  2. Create a continuous EDI learning and development cycle, enhancing knowledge, skills and awareness across the organisation.

  3. Build an inclusive culture at Cruse, ensuring there is a shared understanding of what EDI means and how it reflects the organisation’s values.

  4. Strengthen current governance and leadership structures for embedding EDI and improving communications.

  5. Enhance data collation and monitoring processes to measure EDI performance.

Fundraising

Cruse is registered with the Fundraising Regulator and is compliant with the standards set out by the Regulator in its Code of Fundraising Practice. All fundraising activities are organised directly by staff and volunteers of the Charity. We do not engage third party professional fundraisers to raise funds on our behalf. We are mindful during our fundraising activities not to be unreasonably persistent or to apply undue pressure on anyone, or to intrude on anyone’s privacy. We did not undertake any telephone or doorstep fundraising in the year. We do not buy or sell mailing lists. There were no complaints related to fundraising during 2020/21.

Covid-19

The impact of Covid-19 has been significant, at an individual, organisational and national level. Nationally, Covid-19 has affected the way people live, leading to increased isolation for many and a greater reliance upon technology to stay connected. Daily reporting on the progress of the virus and the number of deaths at home and around the world has created an increased awareness of death, dying and bereavement.

For many, the circumstances of being unable to visit sick and dying members of their family or friends, regardless of the cause of their death, or to hold or attend a funeral in the way they would have wished will have made their bereavement more traumatic. This situation makes it more likely that complex grief reactions will emerge. This includes longer lasting high levels of anxiety, perpetual decreased mood, a high incidence of self-harming, and a higher propensity for suicidal thinking and behaviour. It is expected that the impact of this grief will continue for months and potentially years to come.

Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. Please see note 1(m) in Accounting Policies.

10

STRUCTURE GOVERNANCE AND MANAGEMENT

Cruse’s organisation

Cruse provides bereavement care through a network of approximately 4,500 volunteers working within its local Branches in the twelve regions and nations that comprise England, Wales and Northern Ireland and through a National Helpline.

Cruse’s governance

Cruse is governed by a Board of Trustees who are also Directors of the company. All trustees undergo a detailed induction programme on being a trustee of Cruse and opportunities are given to attend training in charity governance. The Board decides Cruse’s strategic priorities and monitors its performance. It has two sub-committees – Audit & Finance and People & Culture. The Board also delegates, as permitted by the Articles of Association, some of its functions to National, Regional and Area committees so that they may oversee Cruse’s work within the local network.

Cruse also has a Council which is the formally national recognised consultative body of volunteers. It consists of members elected by the volunteers from Wales, Northern Ireland, Regions across England and the National Helpline. Meetings of Council also include members from the Board of Trustees and are attended by senior executives of Cruse. The Board of Trustees is the legal decisionmaking body and its work is informed by the views of Council. Council appoints two of its members to sit on the Board of Trustees.

Council members along with the Board of Trustees are the Company members of Cruse and have a vote in the election of Board members and on resolutions put to Annual General Meetings and/or Extraordinary General Meetings.

In addition, there are two permanent Working Groups, which obtain strategic and operational input from volunteers and users. These are:

The average level of attendance by Trustees at Trustee meetings is 80% (2019/20:76%), with attendance having been affected by members on maternity leave during 2019/20 and 2020/21. A full list of current Trustees can be found on the charity’s website.

As part of Cruse’s continual review of governance, the Trustees agreed that Board minutes and records of Council meetings should be published on the Cruse intranet for greater transparency. Consideration is being given to having an independent assessment of Cruse’s governance in line with the Charity Governance Code.

Following a review of the implementation of this, the process was recommenced to extend roll out across Cruse, leading to the formation of 12 Hubs in September 2021.

The Trustees of Cruse are unpaid. The People & Culture Committee recommend to the Board of Trustees the appropriate remuneration of the Chief Executive and Senior Leadership Team after comparison with the salaries of comparable roles in the voluntary sector and consideration of the skills, expertise and performance of the individuals concerned.

Statement of the Trustee’s responsibilities

The Trustees (who are also Directors of Cruse Bereavement Care for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) 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 which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the Trustees are aware:

Auditors

Moore Kingston Smith LLP were appointed as auditors during the year and will be proposed for reappointment in accordance with Section 485 of the Companies Act 2006.

Cruse’s management

During 2020-21 Cruse was managed by the Chief Executive, three Directors and a Senior Leadership Team, supported by a small central team. From April 2021, the SLT included the Chief Executive and five Directors. Most local services were managed by volunteer Area Management Committees, who employ paid staff in some cases, with support and guidance from the Central Office team. As part of the Bereaved People First Strategy, a re-structuring programme commenced in 2019 with the creation of two Hubs, in the North East and South. Within the Hubs, a Hub manager and key staff roles were appointed, finances were centralised, service delivery became the responsibility of local service delivery committees and a Hub Council was created as a consultative body.

The Trustees and Directors report incorporating the Strategic Report was approved by the Board on 18th November 2021.

By Order of the Board

Anthony Hawkhead – Chair Michael Whitehouse - Honorary Treasurer

Cruse Bereavement Care, Unit 0.1, One Victoria Villas, Richmond, Surrey TW9 2GW.

11

Independent auditor’s report to the members of Cruse Bereavement Care

Opinion

We have audited the financial statements of Cruse Bereavement Care (‘the company’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs(UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

12

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 11, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Stickland (Senior Statutory Auditor)

for and on behalf of Moore Kingston Smith LLP, Statutory Auditor 30 November 2021

Devonshire House 60 Goswell Road London EC1M 7AD

13

Cruse Bereavement Care

(Company limited by guarantee and not having a share capital)

Statement of financial activities for the year ended 31 March 2021 incorporating an income and expenditure account

Notes Unrestricted Restricted Total funds Total funds
funds £ funds £ 2021 £ 2020 £
Income
Donations and legacies 8a 2,150,720 - 2,150,720 1,692,308
Charitable activities 8b 3,593,329 2,431,196 6,024,525 3,218,800
Other trading activities 8c 458,113 - 458,113 602,301
Investment income 10,114 - 10,114 7,379
Other 99,562 - 99,562 22,160
Total income 6,311,838 2,431,196 8,743,034 5,542,948
Expenditure
Raising funds 932,031 - 932,031 617,170
Charitable activities 9a 3,540,059 2,170,859 5,710,918 5,546,920
Total expenditure 4,472,090 2,170,859 6,642,949 6,164,090
Net income/(expenditure) 13 1,839,748 260,337 2,100,085 (621,142)
Transfers between funds - - - -
Net movement in funds 1,839,748 260,337 2,100,085 (621,142)
Reconciliation of funds:
Total funds brought forward 2,817,479 456,090 3,273,569 3,894,711
Total funds carried forward 4,657,227 716,427 5,373,654 3,273,569

A comparative statement of financial activity for the year ended 31 March 2020 can be found at note 16.

The notes on pages 17 to 26 form part of these financial statements.

14

Cruse Bereavement Care (Company limited by guarantee and not having a share capital)

Balance Sheet As at 31 March 2021

Notes 2021 2020
£ £ £ £
Fixed assets
Tangible assets 3 892,098 856,260
Current assets
Debtors 4 569,239 725,334
Cash at bank and in hand 12a 4,704,913 2,147,789
5,274,152 2,873,123
Creditors
Amounts falling due within one year 5 (792,596) (455,814)
(792,596) (455,814)
Net current assets 4,481,556 2,417,309
Net assets 5,373,654 3,273,569
Reserves
Unrestricted funds 7 359,555 359,539
Designated funds 7 4,297,672 2,457,940
Restricted funds 7 716,427 456,090
Total funds 7 5,373,654 3,273,569

Approved by the Board on 18 November 2021 and signed on its behalf by:

CHAIR: Anthony Hawkhead TREASURER: Michael Whitehouse Company Registration Number: 00638709

The notes on pages 17 to 26 form part of these financial statements.

15

Cruse Bereavement Care (Company limited by guarantee and not having a share capital)

Cashflow Statement For the year ended 31 March 2021

Notes 2021 2020
£ £ £ £
Net cash (outfow)/infow
from operating activities 11 2,604,842 (719,744)
Returns from investment
and servicing of fnance
Interest received 10,114 7,379
Net cash infow from returns on
investments and servicing of fnance		 10,114 7,379
Investing activities
Purchase of tangible fxed assets 3 (57,832) (41,822)
Proceeds from disposal of fxed assets 3 - 1,013
Net cash outfow from
investing activities (57,832) (40,809)
Net cash infow/(outfow) 12a 2,557,124 (753,174)
Financing - -
Increase / (decrease) in cash 12b 2,557,124 (753,174)

16

Cruse Bereavement Care

(Company limited by guarantee and not having a share capital)

Notes to the financial statements - year ended 31 March 2021

ACCOUNTING POLICIES

Cruse Bereavement Care, a public benefit entity, is incorporated in England and Wales as a company limited by guarantee not having a share capital. The Trustees listed on page 2 are also members of the company. Each member has undertaken to contribute to the assets in the event of winding up a sum not exceeding £1. The charity is a registered charity. The registered office is given on page 2.

The principal accounting policies which are adopted in the preparation of the financial statements are set out below.

(a) Basis of accounting

The financial statements are prepared under the historical cost convention, in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities (SORP 2015)” applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

(b) Fixed assets and depreciation

Tangible fixed assets are capitalised at cost and depreciation is provided to write off the cost in equal annual instalments at the following rates:

following rates:
Ofce equipment 20%
Ofce furniture 10%
Freehold property 2%
Leasehold property 2%

(c) Stock

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

(d) Pensions

The pension plan for employees is a defined contribution scheme. Consequently, the annual instalments charged to the income and expenditure account are fixed under the terms of the scheme and there is no potential liability other than for the payment of those instalments.

(e) Operating leases

Rentals payable under operating leases are charged to the income and expenditure account spread over the period of the lease.

(f) Fund accounting

(g) Voluntary income

Income is recognised when the Charity has entitlement to the funds, any conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

(h) Expenditure

Expenditure is recognised when a liability is incurred.

(i) Donated goods and services

Goods and services donated to the charity have been included in the financial statements at the value of the gift to the charity. The contribution of volunteers in volunteering hours is not included in the statement of financial activity as it is not possible to accurately calculate the value of those hours, given the various roles filled by volunteers and the number of volunteers in the organisation.

(j) Taxation

The charitable company is a registered charity and has no liability to corporation tax on its charitable activities under the Corporation Tax Act 2010 (chapters 2 and 3 of part ii, section 466 onwards) or Section 256 of the Taxation for Chargeable Gains Act 1992, to the extent surpluses are applied to its charitable purposes.

17

Cruse Bereavement Care (Company limited by guarantee and not having a share capital)

(k) Financial instruments

Financial assets and financial liabilities are recognised when the charitable company becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are initially measured at transaction price (including transaction costs). The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(l) Critical accounting judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure.

(m) Going concern

We have set out in the Trustees report a review of financial performance and that charity’s reserves position and we have a reasonable expectation that we have the resources to continue to operate for the foreseeable future.

In forming this view the trustees have considered the current operating environment arising from the Covid-19 pandemic which has impacted on how we operate as most of our services have been delivered face to face, prior to Covid-19. We have responded successfully by changing the way we deliver services from face to face to telephone and online support, creating new material on the website for those grieving through Covid-19, facilitating all staff and volunteers to work from home with greater use of technology, adapting and delivering volunteer training and supervision online and delivering external training through webinars.

Alongside this, we have reviewed our cost base to identify savings (eg premises and travel costs), and continued to utilise Covid-19 specific funds and engage new funders willing to support our work with bereaved people.

Trustees will utilise funds designated to Areas as required to enable the charity to meet its debts as they fall due. Due to the level of these funds and the actions set out above, we believe that there are no material uncertainties that call into doubt the charity’s ability to continue as a going concern. The accounts have therefore been prepared on the basis that the charity is a going concern.

18

Cruse Bereavement Care (Company limited by guarantee and not having a share capital)

2. NET EXPENDITURE

Net expenditure is stated after charging:

2021 2020
£ £
Trustees’ expenses for travel, training and subsistence (No Trustees claimed expenses in 2021, 2020:4)
-		 8,829
Depreciation of owned fxed assets 21,236 29,986
Operating lease rentals 132,783 131,884
Auditor’s fees – as auditors 16,800 13,630

3. TANGIBLE FIXED ASSETS

Leasehold Freehold Ofce Ofce
property property furniture equipment Total
£ £ £ £ £
Cost:
At 1 April 2020 632,000 230,000 82,674 179,557 1,124,231
Additions - - - 57,832 57,832
Disposals - - - (1,469) (1,469)
31 March 2021 632,000 230,000 82,674 235,920 1,180,594
Depreciation:
1 April 2020 45,504 16,560 62,946 142,961 267,971
Charge for year 7,584 2,760 2,940 7,952 21,236
Disposals - - - (711) (711)
31 March 2021 53,088 19,320 65,886 150,202 288,496
Net book value:
31 March 2021 578,912 210,680 16,788 85,718 892,098
31 March 2020 586,496 213,440 19,728 36,596 856,260

Leasehold and freehold properties are included at deemed cost. The carrying amount of leasehold and freehold, that would have been recognised under the historical cost model is £588,312 (2020: £596,474) for leasehold property and £142,217 (2020: £144,272) for freehold property.

A legal charge over the leasehold property has been given to Barclays Bank PLC as security for an overdraft facility of £160,000.

The charity has a reversionary interest in a property held by Cruse Bereavement Care Scotland (Scottish Charity No SC031600) whereby the charity will receive 40% of the net sale proceeds or such lesser sum as may be agreed should the properties be sold.

19

Cruse Bereavement Care

4. DEBTORS – DUE WITHIN ONE YEAR

(Company limited by guarantee and not having a share capital)

2021 2020
£ £
Trade debtors 262,024 340,248
Other debtors 534 4,810
Prepayments 45,827 26,951
Accrued income 260,854 353,325
569,239 725,334

5. CREDITORS – DUE WITHIN ONE YEAR

2021 2020
£ £
Trade creditors 396,761 190,271
Other creditors 83,255 38,839
Other taxation and social security 90,554 80,182
Accruals 112,911 126,779
Deferred income (Note 6) 109,115 19,743
792,596 455,814

6. DEFERRED INCOME

2021 2020
£ £
Deferred income brought forward 19,743 44,639
Released in the year (19,743) (44,639)
New provision added 109,115 19,743
Deferred income carried forward 109,115 19,743

20

Cruse Bereavement Care

(Company limited by guarantee and not having a share capital)

7. RECONCILIATION OF RESERVES

As at Transfer As at 31
1 April 2020 Income Expenditure between funds March 2021
Unrestricted £ £ £ £ £
General fund 359,539 1,552,868 (2,624,038) 1,071,186 359,555
Designated fund
– Area/Nation/Region 1,749,454 4,758,970 (1,547,686) (1,413,066) 3,547,672
Designated fund – Bereaved People
First Strategy 2019 - 2024 708,486 - (300,366) 341,880 750,000
Total unrestricted 2,817,479 6,311,838 (4,472,090) - 4,657,227
Restricted
Area/Nation/Region/Central Ofce 401,351 609,242 (720,813) - 289,780
Pandemic Bereavement Support Line
-		 252,635 (252,378) - 257
National Lottery Community Fund - 574,349 (574,347) - 2
National Emergencies Trust - 897,570 (621,821) - 275,749
Armed Forces Covenant Fund - 97,400 (1,500) - 95,900
Northern Ireland Freehold Property 50,000 - - - 50,000
Agnes Whitaker Fund 4,739 - - - 4,739
Total restricted 456,090 2,431,196 (2,170,859) - 716,427
Total funds 3,273,569 8,743,034 (6,642,949) - 5,373,654
General Designated Restricted Total Total
funds funds funds 2021 2020
Represented by: £ £ £ £ £
Tangible
fxed assets		 611,288 230,810 50,000 892,098 856,260
Net current
assets (251,733) 4,066,862 666,427 4,481,556 2,417,309
Total 359,555 4,297,672 716,427 5,373,654 3,273,569

The transfer of £1,071,186 between general funds and designated funds includes costs incurred centrally to enable the Areas to conduct their activity including the provision of support and literature. The transfer of £341,880 between designated funds is the agreed draw down of reserves to fund the year future costs associated with implementing our Bereaved People First strategy.

A comparative reconciliation of reserves for the year ended 31 March 2020 can be found at note 17.

21

Cruse Bereavement Care

(Company limited by guarantee and not having a share capital)

8. INCOME

8a: Donations and legacies

8a: Donations and legacies
2021 2020
£ £
Donations 2,125,743 1,329,126
Legacies 19,493 356,399
Subscriptions 5,484 6,783
2,150,720 1,692,308

8b: Charitable activities

Grants and income from service level agreements

8b: Charitable activities
Grants and income from service level agreements
2021 2020
£ £
Local Authorities1 545,103 288,006
Local Health Boards/Trusts1 702,503 603,195
Clinical Commissioning Groups1 928,190 969,392
Wales Government 306,109 74,072
Northern Ireland Department of Health, Social Services and Public Safety 328,231 39,350
Ministry of Defence 133,186 101,115
Big Lottery Fund 1,014,970 460,803
National Emergency Trust 897,570 -
Department for Digital, Culture, Media & Sport - 351,423
Department of Health & Social Care 252,635 -
Northern Ireland Prison Service 33,917 50,672
Northern Ireland Public Health Agency - 18,322
Other 882,111 262,450
6,024,525 3,218,800

1Grants and income from Service Levels Agreements was received by

51 Cruse Areas from Local Authorities, Local Health Boards/Trusts and Clinical Commissioning Groups in the communities they support.

8c: Other trading activity

8c: Other trading activity
2021 2020
£ £
Fundraising projects 34,918 131,047
Income from training and conferences 402,102 452,837
Sale of publications and literature 21,093 18,417
458,113 602,301

22

Cruse Bereavement Care

(Company limited by guarantee and not having a share capital)

9. EXPENDITURE

9a: Charitable activity

9a: Charitable activity
2021 2020
£ £
Bereavement support services 5,386,744 5,326,039
Policy 324,174 220,881
5,710,918 5,546,920

9b: Support costs (included above)

9b: Support costs (included above)
2021 2020
£ £
Human resources and payroll 160,388 123,853
Governance 224,575 148,545
Information technology 264,103 62,001
Monitoring & evaluation 309,265 112,615
Change management costs 52,759 133,295
1,011,090 580,309

10. EMPLOYEES

2021 2020
£ £
Salaries and wages 3,629,078 2,892,363
National Insurance costs 251,573 202,669
Pension costs 183,630 144,969
Benefts in kind 1,836 9,901
Redundancy costs 9,438 38,072
4,075,555 3,287,974
2021 2020
Full-time Full-time
equivalent equivalent
The average number of employees during the year was:
Central team & helpline 38 28
Specialist projects staf 5 10
National/Regional staf 5 4
Branch/Area staf 73 62
121 104

The average head count of employees (full-time and part-time) employed during the year was 186 (2020: 177).

During the year:

Nil employee earned in the range £60,000 - £70,000 (2020: One). One employee earned in the range £70,000 - £80,000 (2020: One). The Chief Executive’s earnings are 4.1 times median earnings (2020: 3.5 times).

The total remuneration paid to the members of the Senior Leadership Team was £379,585 (2020: £441,504).

One Hundred and Thirty Six employees are accruing benefits under a Group Personal Pension Plan which is auto-enrolment compliant (2020: 112). Contributions to the Plan in the year included £3,620 (2020: £3,550) for the employee earning over £80,000.

No director (or trustee) received any remuneration during the year (2020: None).

23

Cruse Bereavement Care

(Company limited by guarantee and not having a share capital)

11. NOTE TO THE CASH FLOW STATEMENT

Reconciliation of operating surplus/(deficit) to net cash inflow/(outflow) from operating activities.

Reconciliation of operating surplus/(defcit) to net cash
infow/(outfow) from operating activities.
2021 2020
£ £
Operating surplus/(defcit) 2,100,085 (621,142))
Loss on disposals 758 -
Depreciation charges 21,236 29,986
Decrease in stocks - 5,064
Decrease/(increase) in debtors 156,095 (153,838)
Increase in creditors 336,782 27,565
Interest received (10,114) (7,379)
NET CASH INFLOW /(OUTFLOW) FROM OPERATING ACTIVITIES 2,604,842 (719,744)

12A. RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET FUNDS

2021 2020
£ £
Increase/(decrease) in cash in the period 2,557,124 (753,174)
Change in net funds resulting from cash fows 2,557,124 (753,174)
Net funds at 1 April 2020 2,147,789 2,900,963
Net funds at 31 March 2021 4,704,913 2,147,789

12B. ANALYSIS OF NET FUNDS

At 1 April Cashfows As at 31
2020 March 2021
£ £ £
Cash at bank and in hand 2,147,789 2,557,124 4,704,913

13. RECONCILIATION OF MOVEMENTS ON TOTAL FUNDS

2021 2020
£ £
Funds at 1 April 2020 3,273,569 3,894,711
Surplus/(Defcit) for the year 2,100,085 (621,142)
Total funds at 31 March 2021 5,373,654 3,273,569

24

Cruse Bereavement Care

(Company limited by guarantee and not having a share capital)

14. OPERATING LEASE COMMITMENTS

At 31 March 2021 the following total commitments under non-cancellable operating leases existed:

Operating leases Ofce Equipment Ofce Equipment
which expire Property and Motor Vehicles
2021 2020 2021 2020
£ £ £ £
Within one year 66,293 80,830 7,689 9,157
Within two to fve years 70,287 103,198 2,438 9,906
Over fve years - 1,000 - -
136,580 185,028 10,127 19,063

15. TRADING SUBSIDIARY

Cruse Bereavement Care Services Ltd (Company Number 3957559) ceased trading in 2018 and was deregistered in March 2020.

16. STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2020

Notes Unrestricted Restricted Total funds
funds funds 2020
£ £ £
Income
Donations and legacies 1,498,125 194,183 1,692,308
Charitable activities 2,032,942 1,185,858 3,218,800
Other trading activities 602,301 - 602,301
Investment income 7,379 - 7,379
Other 22,160 - 22,160
Total income 4,162,907 1,380,041 5,542,948
Expenditure
Raising Funds 617,170 - 617,170
Charitable Activities 4,329,449 1,217,471 5,546,920
Total expenditure 4,946,619 1,217,471 6,164,09
Net (expenditure)/income (783,712) 162,570 (621,142)
Transfers between funds - - -
Net movement in funds (783,712) 162,570 (621,142)
Reconciliation of funds:
Total funds brought forward 3,601,191 293,520 3,894,711
Total funds carried forward 2,817,479 456,090 3,273,569

25

Cruse Bereavement Care

17. RECONCILIATION OF RESERVES YEAR ENDED 31 MARCH 2020

(Company limited by guarantee and not having a share capital)

As at Transfer As at 31
1 April 2019 Income Expenditure between funds March 2020
Unrestricted £ £ £ £ £
General fund 186,707 656,498 (1,183,118) 629,897 289,984
Revaluation reserve 69,634 - - (79) 69,555
Designated fund
– Area/Nation/Region 2,514,850 3,506,409 (3,141,987) (1,129,818) 1,749,454
Designated fund – Bereaved People
First Strategy 2019 - 2024 830,000 - (621,514) 500,000 708,486
Total unrestricted 3,601,191 4,162,907 (4,946,619) - 2,817,479
Restricted
Area/Nation/Region/Central Ofce 238,781 1,380,041 (1,217,471) - 401,351
Northern Ireland Freehold Property 50,000 - - - 50,000
Agnes Whitaker Fund 4,739 - - - 4,739
Total restricted 293,520 1,380,041 (1,217,471) - 456,090
Total funds 3,894,711 5,542,948 (6,164,090) - 3,273,569
General Revaluation Designated Restricted Total Total
funds reserve funds funds 2020 2019
Represented by: £ £ £ £ £ £
Tangible
fxed assets		 505,895 69,555 230,810 50,000 856,260 845,437
Net current
assets (215,911) - 2,227,130 406,090 2,417,309 3,049,274
Total 289,984 69,555 2,457,940 456,090 3,273,569 3,894,711

26

Cruse Bereavement Support

PO Box 800 Richmond, Surrey TW9 1RG

You can find Cruse online at: www.cruse.org.uk

National Helpline 0808 808 1677

Cruse England 020 8939 9530

Cruse Cymru 029 2088 6913

Cruse Northern Ireland 028 9079 2419

Find us on Facebook: crusebereavementsupport

Follow us on Twitter: @CruseSupport

Follow us on Instagram: crusesupport

You’re not alone