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2024-08-31-accounts

FUNERAL LINK

ANNUAL REPORT AND FINANCIAL STATEMENTS

1 September 2023 – 31 August 2024

Charity Number: SC048691

Almost a decade ago, and other representatives of Dundee Pensioners Forum were being contacted by families and individuals who had lost loved ones and were concerned about increasing costs related to a funeral, to such an extent that some families were plunged into financial hardship and debt. Funeral Link was the eventual result of their rigorous and tireless campaigning.

To date, Funeral Link maintains a close relationship with Dundee Pensioners Forum, to whom it leans upon for periodic accountability and input. As convenor of the forum, Erik has said: “We have what we believe is a justifiable wee glow of satisfaction at having been present at the birth of something which has made a remarkable contribution to changing the course of funeral poverty in our city.”

Funeral Link

CURRENT TRUSTEES:

Chairperson (Resigned Oct 2024) Committee Members: (Resigned Oct 2024) (Resigned Nov 2023) (Resigned Apr 2024) (Appointed Oct 2024) (Appointed Oct 2024)

CONTACT ADDRESS:

INDEPENDENT EXAMINER:

, C.A. Findlays Chartered Accountants

11 Dudhope Terrace, Dundee, DD3 6TS

1

Funeral Link

REPORT OF THE TRUSTEES

Structure, Governance and Management

The trustees of Funeral Link hereby submit their report and accounts for the year ending 31 August 2024. Funeral Link is a Scottish Charitable Incorporated Organisation (SCIO) and is governed by its trustees and in accordance with its constitution. Trustees are responsible for the administration and direction as well as oversight of a team of part-time staff. They are appointed or reappointed by members at each annual general meeting or are recruited as required and in accordance with the stated needs of the organisation. A meeting of trustees was held every six weeks on average during this financial year, mostly in-person or online as required.

Organisational History and Charitable Purposes

Funeral Link is a Scottish charity which provides confidential and independent advice promoting informed choice and seeking to reduce funeral poverty in Dundee. Funeral poverty is defined as the inability of an individual or family to say a dignified final farewell to a loved one because the cost of a funeral is beyond their financial means. In response to a need evidenced by people with experience of funeral poverty and shared with Dundee Pensioners Forum, the charity was established in November 2018 and service commenced in March 2019. It has since helped clients in need by reason of age, ill-health, disability or financial hardship.

Funeral Link aims to assist bereaved individuals and families and prevent funeral poverty through:

The most up-to-date average cost of a burial in Dundee is estimated to be £4,326 (1). A cremation can cost £3,377 in Dundee – the joint highest figure in Scotland. When adding in professional fees and send-off costs, SunLife estimates the overall cost of dying is closer to £9,658 (2). In the last year, spending on a send-off, including the memorial, flowers, limousine and caterin ~~g,~~ has increased. Who among us has £3,000 or more spare? Therefore, many residents in Dundee struggle to meet the costs of a funeral, with households on average earning lower salaries, suffering higher unemployment levels and living in areas of high deprivation (3).

Funeral Link continues to support some of the most vulnerable families in Dundee as well as Tayside, mainly from the most deprived communities and data zones. Many have suffered unexpected and often traumatic bereavements in very difficult circumstances. Hard-to-reach individuals regularly make contact for assistance, allowing Funeral Link to help and, when appropriate or necessary, refer on for further support. 80% of clients seeking support live in the most deprived 20% data zones in Dundee, according to the Scottish Index of Multiple Deprivation, demonstrating how funeral poverty affects families living in these locations.

A worrying trend is the increased number of individuals seeking support who are not eligible for the Funeral Support Payment, via Social Security Scotland. Some reasons include being in low-paid employment, being a student or not in receipt of a qualifying benefit, meaning bereaved individuals or families have to cover all costs of a funeral themselves. From March 2019 to the end of August 2024, Funeral Link has handled 614 enquiries and worked with individuals and families specifically in relation to 272 funerals, with a combined total saving of £296,782. This does not include the cost-savings associated with funeral planning.

(1) royal-london-national-funeral-cost-index-2020-funeral-report-web.pdf

(2) sunlife.co.uk/siteassets/documents/cost-of-dying/sunlife-cost-of-dying-report-2024.pdf/

(3) https://discovery.dundee.ac.uk/ws/portalfiles/portal/42077861/Funeral_Link_Final_Report_July_2019_1.pdf_

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Funeral Link

REPORT OF THE TRUSTEES

Achievements and Activities

2023 was a year of change following the arrival of Ewan Gurr in May 2023 after the departure of Linda Sterry. The reporting period from 1 September 2023 to 31 August 2024 saw the departure of two longserving trustees, Margaret Moyes and Kate Wyatt. It also saw the departure of support workers, Doreen Wingham and Geoff Findlay, as well as ‘Say Something Dundee’ development worker, Vanessa Kelly. The recruitment of three new members of staff in February 2024 had a steadying effect whilst entering a preparatory phase for future strategic development, in which the foundation was laid for upscaling.

Support:

Education:

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Funeral Link

REPORT OF THE TRUSTEES

Achievements and Activities (continued)

Education (continued):

Wellbeing:

4

Funeral Link

REPORT OF THE TRUSTEES

Partner Feedback

“Funeral Link provides a vital service to help tackle funeral poverty in Dundee. The Funeral Link team provide fantastic support to bereaved families at a very difficult time for them, with one-to-one support and confidential and independent advice delivered in a kind, sensitive and compassionate way. Bereavement is such a difficult time for folk and the services Funeral Link provides are second to none.”

, Councillor for the West End, Dundee City Council

“I first came across Funeral Link’s services when out in the community of Dundee, regularly seeing their information flyers in high footfall community venues right across the city. It wasn’t until I attended the Funeral Poverty Forum event hosted by Faith in Community Dundee and Funeral Link in 2019 that I came to understand the importance of the community engagement work being done locally in educating and connecting third sector, local authority, and private sector organisations in discussions around funeral poverty. These events are creating a necessary ‘bumping ground’ for many agencies to set off on their own relationships to improve understanding and encourage dialogue on this issue. Funeral Link seems to me to be enabling a whole city approach to a deeply impactful problem.”

, Community Engagement Officer, Marie Curie

"From the moment we begin our learning journey we prepare ourselves for life. Very often, however, as a society we don't prepare ourselves for death. Funeral Link have been an incredible asset to many across our city both in person and using up to date media to inform and guide.

Working with partners they have created a new awareness around the complexities of funerals and have enabled many to acknowledge and understand their grief but also prepare them for the more practical elements of affordability and acceptance."

, Fairness Spokesperson, Dundee City Council

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Funeral Link

REPORT OF THE TRUSTEES

Client Feedback

“ on 6 March 2024. Neither of us had any insurances or savings and I was bereft at her loss and didn’t know where to turn. Thankfully, a family member looked online the night she died and Funeral Link popped up. I called them the following day.

Staff there guided me in the right direction, whether it was getting access to suitable financial support or by just making a wee call to check in with me. They helped me connect with a funeral director and a Funeral Support Payment arrived within two weeks, which covered the entire cost.

They also put me in touch with a wonderful Humanist celebrant, who wrote the most beautiful, funny and heart-warming eulogy for service at Dundee Crematorium. It was wonderful and she was yet another angel. I seem to have been surrounded by angels to help me through this horrendous time.”

(Funeral: Sturrock, Comb and Davidson | Celebrant: )

“ in January 2024 and it has been a real struggle since. Shortly after her death, I met Funeral Link and the support I have had has been first class and so could not have got through this without that support.

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Fullei'AI Llnk llYDEPENDENf EXAMLYER'S REPORT TO THE TRLSTEES Cllent Feedback (condnued) 1 misg every day, we were together for a long time and she was my sweetheart. I love her and always will do but I have our dog, Gizmo, he'5 bIilliant. I iiiay have lost hcr but I have gained a new coii]munity of fiien(Ls." (Funeral.. James Ashton and Son | Celebranr.. FINANCIAL REVtEW 119123- 3118124 119122- 3118123 Operxtln8 Expelldllure £77,443 £42.rfA3 -£34,800 £89,729 £115.467 +£25.738 Deficit I Surplus At 31° August 2024 th¢ charity holds ullrc5tiictcd rcsmrcs alliounting to £34,129 {2023 - £56,973) and T¢5trictcd reserves amounting to £2,715 (2023 - £11.956). Funeral Link are grateful to all funders 0ndpartner orgawsations who have supported them during this perio Reseives Policy Fimeral lillk h2LS a pohcy of holding 6 months running costs available as unrestricted reserves after taking account of any potential redlllldancy pay that would be dlle in the event of the charity's cessallon of operatiolls and is coniilluously workillg towards ii. Fllture Plans seCi￿e reqiusiie fi￿dIng to enibed Se￿iceS in existillg local audioriries develop services in other local authotities acioss ScotI￿]d where suitable pattner orgallisations c￿} bc identified. Opcn a Diuid¢¢ city ccJ)tr¢ facility in 2026 wliich acts as a locatioii for all claiicnts of th¢ s¢￿Ice, as wcll as facihtating groups on gnef and offeiing the space cost-free to organisations with shared aims. Design a data collection systaii that helps provide in-depth evaluation. MO￿tOrI￿g and reporting and can be licensed to otkLer local autborities into which Funeral Lillk extends its service. . Upscale alld ft]rther eJ]hance sdvices around fulleral planning to people on low or limited incomes to progress poverry pi'eventioll plalls as well as ellsure peace of wind for those keell io plall ahead. . Lookillg lo 2027. develop an operaiillg n￿llU21. traillillg package alld brnided ll￿terialS as well as access to a co￿P[Che￿51vc data collection systew to upscale by social frallchise iKLto othet Scottish cities. Approved by thc Tru51ees on and signed oll their behalf on 29.05.2025 by..

Fullei'AI Llnk llYDEPENDENf EXAMtYER'S REPORT TO THE TRLSTEES I report on the accoullls of the charity for the year ended 31 August 2024 which are set out on pages 14 to 19. Re5pecllve i'e5P0115ibilitles of tfll5tees and illdepelldent examillei. The charitys TTUStecs are rcsponsiblc foi the PTq>aTation of thc accounts in accordancc with thc tern￿ of the ch￿ltieS and TTUStees Investment (Scotland) Aci 2(M).S and the Charities Accoimts (Scotland) Regulations 2006. The cbarity Tn￿tee$ CO￿lde1. that the audit reqii1re￿ellt of tlle Regulallon 10(1) (d) of the AccOl￿tS Regulatiolls does lloi apply. Ii is my responsibiliry to exanlille rhe accounts as required ullder sectioll 44(1) (c) of the Act to slate wlicthcr particular mattcrs havc comc to iny attciition. Basts ofIndependent EIaminei"s StAtement My exan]ination is catried out in accordance with Regulatioii I l of the ChaTities Accounts (Scotland) RegulatiODS 2006. An exan]iiiation incliides a review of the accoimting records kept by the charity and a con]parison of the accounts presenied with tlLose records. It also includes consideratioll of ally iwusual lten￿ or disclosures ill the accounts alld seeks explallaiions from the Tn￿teeS concernillg any such Inaiiers. The prOcedi￿eS unden2kell do noi provide all tlic cvidcncc that would be required in an au(ht. and cousequcntly I do nol express an audit opinion on the view given by the accounts. llldepeudelll Examiller's Statemeut tn the course of my examil￿tion. llo ll]atter has coiiie to my attention Which gives me reasonable cal￿e to believe that in any material respect the require]nents'. To keep accoulltillg records in accordallce with Section 44 (1) (a) of the 2005 Act and Regulation 4 of ttLe 2006 AccoLLlliS Regulaliolls, alld To prepare accoullis with accord with ihe accounting records and comply with Re￿lIatIon 9 of the 2006 Accounts Regulations Have not been met. I To wkn'ch. in ￿Y opillion. attention should be drawn in order to enable a proper underslandmg of the accoiillTS to be reaclled. ER.. Fitidlays ChaneredAccoulltants I I thidhope Te￿ace Dundee DD3 6TS 29 May 2025

Funeral Link

RECEIPTS AND PAYMENTS ACCOUNTS

For the year ended 31 August 2024

------------------------------------------------------------------------------------------------------
Unrestricted
funds
£
Restricted
funds
£
Receipts
Robertson Trust
16,500
-
Tayside Health BD
-
8,777
Hillcrest Foundation
-
-
Foundation Scotland
-
-
DVVA MH&WB Fund Stage 1
-
-
DVVA MH&WB Fund Stage 2
-
-
Lottery Awards for All
-
-
Truacanta Grant
-
-
To Absent Friends Grant
-
-
Private Crematory Dignity
-
-
Northwood Trust
15,000
-
Corra Foundation
-
-
Other unrestricted
2,366
-
33,866
8,777
Payments
Wages & Salaries
52,082
10,233
Rent
1,585
-
Printing, Postage and Stationery
348
-
Marketing
181
952
Telephone & Internet
84
-
IT Expenses
2,072
2,898
Travel Expenses
299
4,765
Sundry/Project Expenses
80
905
Repairs and Maintenance
119
-
Total Payments for Charitable Activities
56,850
19,753
----------------------------
2024
Total
£
2023
Total
£
16,500
15,000
8,777
6,731
-
5,000
-
5,000
-
5,452
-
14,000
-
9,998
-
600
-
298
-
25,000
15,000
15,000
-
5,250
2,366
8,138
42,643
115,467
62,315
73,692
1,585
1,395
348
884
1,133
830
84
180
4,970
3,034
5,064
1,579
985
7,148
119
-
76,603
88,742

9

Funeral Link

RECEIPTS AND PAYMENTS ACCOUNTS

For the year ended 31 August 2024

RECEIPTS AND PAYMENTS ACCOUNTS
For the year ended 31 August 2024
RECEIPTS AND PAYMENTS ACCOUNTS
For the year ended 31 August 2024
RECEIPTS AND PAYMENTS ACCOUNTS
For the year ended 31 August 2024
RECEIPTS AND PAYMENTS ACCOUNTS
For the year ended 31 August 2024
RECEIPTS AND PAYMENTS ACCOUNTS
For the year ended 31 August 2024
RECEIPTS AND PAYMENTS ACCOUNTS
For the year ended 31 August 2024
----------------------------------------------------------------------------------------------------------------------------------
Unrestricted Restricted 2024 2023
funds funds Total Total
£ £ £ £
Governance Costs:-
Independent Examiner's Fee 840 - 840 720
Payroll Services - - - -
Insurance - - - 267
Total Governance Costs 840 - 840 987
Total Payments 57,690 19,753 77,443 89,729
(Deficit)/ Surplus for period (23,824)
(10,976)
(34,800) 25,738
Transfer between funds (1,735)
1,735
- -
Funds brought forward 56,973 11,956 68,929 43,191
At 31 August 2024 31,414 2,715 34,129 68,929

10

Funeral Link

STATEMENT OF BALANCES

AS AT 31 August 2024

----------------------------------------------------------------------------------------------------------------------------------

Bank and Cash in hand
Opening balances
(Deficit)/Surplus for year
Closing balances
Funds
Unrestricted funds
Restricted funds
Closing balances
2024
£
2023
£
68,929
43,191
(34,800)
25,738
34,129
68,929
31,414
56,973
2,715
11,956
34,129
68,929

Approved by the Trustees and signed on 29.05.2025 on their behalf by:

11

Funeral Link

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 August 2024

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1. Restricted Reserves

Corra
Foundatio
n
DDE VOL
& VOL
Tayside
Health BD
Total
Restricted
Funds
Balance at 7,785 4,171 11,956
01/09/23
Income - 8,777 8,777
Expenses (760) (8,760) (10,233) (19,753)
Transfers 760 1,018 - 1,734
From
Unrestricted
Balance at
31/08/24
- - 2,715 2,715

12

Funeral Link

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 August 2024

----------------------------------------------------------------------------------------------------------------------------------------------

1. Purpose of Restricted Funds:

DDE Vol & Vol – Awarded to fund salaries and core costs for the funeral support service.

Tayside Health Board – Awarded to fund salary of development worker.

2. Related Parties

Trustee remuneration in period amounted to £NIL (2023 - £NIL).

Trustee expenses in the period amounted to £NIL (2023 - £NIL).

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