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2024-03-31-accounts

SURVIVORS OF SUICIDE SUPPORT GROUP

Charity No. 103483

Unaudited Financial Statements

31 March 2024

SURVIVORS OF SUICIDE SUPPORT GROUP Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6 to 11
Detailed Statement of Financial Activities 12 to 13

Page 1

SURVIVORS OF SUICIDE SUPPORT GROUP Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 103483

Registered Office

Survivors Of Suicide Ballymacarrett Recreation Centre BT4 1SX

Trustees

The following Directors and Trustees served during the year:

I. Blanchard

C. Curran J.E. Drummond

D. Keenan

M. Kelly E. Smyth K. Tanner

Accountants

AccountsReady Unit HF6 Howard Building Twin Spires Centre BT13 2JF

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the board

J.E. Drummond Trustee 09 January 2025

SURVIVORS OF SUICIDE SUPPORT GROUP

Independent Examiners Report

Independent Examiner's Report to the trustees of SURVIVORS OF SUICIDE SUPPORT GROUP

I report to the charity trustees on my examination of the financial statements of SURVIVORS OF SUICIDE SUPPORT GROUP for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's trustees of the company you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of your charity's financial statements 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

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 financial statements to be reached.

Sarah Saied MAAT AccountsReady Unit HF6 Howard Building Twin Spires Centre

BT13 2JF 09 January 2025

Page 3

SURVIVORS OF SUICIDE SUPPORT GROUP

Statement of Financial Activities

for the year ended 31 March 2024

Notes
Income and endowments
from:
Donations
2
Grants receivable
3
Total
Expenditure on:
Other
4
Total
Net gains on investments
Net expenditure
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2024
£
20,166
-		 Restricted
funds
2024
£
-
38,202		 Total funds
2024
£
20,166
38,202		 Total funds
2023
£
20,802
30,531
20,166
48,130		 38,202
36,777		 58,368
84,907		 51,333
94,317
48,130
-		 36,777
-		 84,907
-		 94,317
-
(27,964)
-		 1,425
-		 (26,539)
-		 (42,984)
-
(27,964) 1,425 (26,539) (42,984)
(27,964)
14,623		 1,425
29,427		 (26,539)
44,050		 (42,984)
87,034
(13,341) 30,852 17,511 44,050

Page 4

SURVIVORS OF SUICIDE SUPPORT GROUP

Balance Sheet

at 31 March 2024

Company No.
Notes
2024
£
Current assets
Cash at bank and in hand
27,385
27,385
Creditors:Amount falling due within one year
6
(9,874)
Net current assets
17,511
Total assets less current liabilities
17,511
Net assets excluding pension asset or liability
17,511
Total net assets
17,511
The funds of the charity
Restricted funds
Grants receivable
7
30,852
Unrestricted funds
7
30,852
Donations
(13,341)
(13,341)
Reserves
7
Total funds
17,511		 2023
£
60,858
60,858
(16,808)
44,050
44,050
44,050
44,050
29,427
29,427
14,623
14,623
44,050

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 09 January 2025

And signed on its behalf by:

J.E. Drummond Trustee 09 January 2025

Page 5

SURVIVORS OF SUICIDE SUPPORT GROUP

Notes to the Accounts

for the year ended 31 March 2024

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 6

SURVIVORS OF SUICIDE SUPPORT GROUP Notes to the Accounts

Expenditure

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which Recognition of cannot be fully recovered, and is reported as part of the expenditure to which it expenditure relates.

These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.

Expenditure on raising funds Expenditure on charitable activities

These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 7

SURVIVORS OF SUICIDE SUPPORT GROUP

Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Unrestricted
£
20,166
20,166		 Total
2024
£
20,166
20,166		 Total
2023
£
20,802
20,802

Page 8

SURVIVORS OF SUICIDE SUPPORT GROUP

Notes to the Accounts

4
Other expenditure
Employee costs
Premises repairs
General administrative costs
Consultancy and counselling
5
Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess
6
Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors		 Unrestricted
£
31,449
1,894
9,566
5,220
48,130
of £60,000.		 Restricted
£
38,202
38,202
Restricted
£
27,639
-
8,256
883
36,777
2024
54,663
-
-
54,663
2024
£
9,449
425
9,874		 Total
2024
£
38,202
38,202
Total
2024
£
59,088
1,894
17,822
6,103
84,907		 Total
2023
£
30,531
30,531
Total
2023
£
61,463
5,607
19,273
7,974
94,317
2023
48,052
6,210
1,800
56,062
2023
£
16,383
425
16,808

Page 9

SURVIVORS OF SUICIDE SUPPORT GROUP Notes to the Accounts

7 Movement in funds

Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Total funds
8
Analysis of net assets between funds
Net current assets
9
Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 April
2023
29,427
29,427
14,623
44,050		 Incoming
resources
(including
other
gains/losses
)
£
38,202
38,202
20,166
58,368
At 1 April
2023
£
60,858
60,858
60,858		 Resources
expended
£
(36,777)
(36,777)
(48,130)
(84,907)
Unrestricted
funds
£
17,511
17,511
Cash flows
£
(33,473)
(33,473)
(33,473)		 At 31
March
2024
£
30,852
30,852
(13,341)
17,511
Total
£
17,511
17,511
At 31
March
2024
£
27,385
27,385
27,385

Page 10

SURVIVORS OF SUICIDE SUPPORT GROUP

Notes to the Accounts

10 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2024
Land and
buildings
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
£
amounted to:		 2024
2023
Other
Land and
buildings
£
£
2024
£
-		 2023
Other
£
2023
£
1,800

Page 11

SURVIVORS OF SUICIDE SUPPORT GROUP Detailed Statement of Financial Activities

for the year ended 31 March 2024

Income and endowments from:
Donations
Grants receivable
Total income and endowments
Expenditure on:
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Committee expenses
Premises costs
Garden repairs
General administrative costs
Outings, meetings and activities
General insurances
Printing, postage and stationary
Software, IT support and related
costs
Subscriptions
General expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Counselling and consultancy
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure		 Unrestricte
d funds
2024
£
20,166
20,166
-
-
20,166
30,915
-
-
206
329
31,449
1,894
1,894
3,791
1,600
115
905
747
1,907
501
9,566
1,435
3,785
5,220
48,130
48,130
-
(27,964)		 Restricted
funds
2024
£
-
-
38,202
38,202
38,202
23,748
-
-
2,499
1,391
27,639
-
-
5,747
-
602
-
-
1,720
187
8,256
-
883
883
36,777
36,777
-
1,425		 Total funds
2024
£
20,166
20,166
38,202
38,202
58,368
54,663
-
-
2,705
1,720
59,088
1,894
1,894
9,538
1,600
717
905
747
3,627
688
17,822
1,435
4,668
6,103
84,907
84,907
-
(26,539)		 Total funds
2023
£
20,802
20,802
30,531
30,531
51,333
48,052
6,210
1,800
4,383
1,018
61,463
5,607
5,607
12,512
890
2,914
659
-
794
1,504
19,273
-
7,974
7,974
94,317
94,317
-
(42,984)

Page 12

SURVIVORS OF SUICIDE SUPPORT GROUP Detailed Statement of Financial Activities

SURVIVORS OF SUICIDE SUPPORT GROUP
Detailed Statement of Financial Activities
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 (27,964)
-
(27,964)
14,623
(13,341)		 1,425
-
1,425
29,427
30,852		 (26,539)
-
(26,539)
44,050
17,511		 (42,984)
-
(42,984)
87,034
44,050

Page 13