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REGISTERED COMPANY NUMBER: 10292933 (England and Wales)
REGISTERED CHARITY NUMBER: 1172763














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

THE GOOD GRIEF TRUST

THE GOOD GRIEF TRUST






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

THE GOOD GRIEF TRUST (REGISTERED NUMBER: 10292933)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
10292933 (England and Wales)

Registered Charity number
1172763

Registered office
Elson Geaves
Forest Links Road
Ferndown
Dorset
BH22 9PH

Trustees
Ms L Magistris Entrepreneur
Ms J Soulsby Accounts Manager (resigned 29.9.2022)
Mrs H Churchill Hairdresser (resigned 29.9.2022)
Ms S Duddy Dance Teacher (resigned 29.9.2022)
M Baxter (resigned 29.9.2022)
Mrs S F J Slater Retired (appointed 12.10.2022)
S D Sanderson Consultant (appointed 12.10.2022)
Mrs M Brooker (appointed 9.1.2024)

Company Secretary

Independent Examiner
Gary Elson, FCCA
Elson Geaves Accountants
Chartered Certified Accountants
Elson Geaves
Forest Links Road
Ferndown
Dorset
BH22 9PH

Approved by order of the board of trustees on 24 April 2024 and signed on its behalf by:




THE GOOD GRIEF TRUST (REGISTERED NUMBER: 10292933)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2023



Ms L Magistris - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE GOOD GRIEF TRUST

Independent examiner's report to the trustees of The Good Grief Trust ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.








Gary Elson, FCCA
The Association of Chartered Certified Accountants

Elson Geaves Accountants
Chartered Certified Accountants
Elson Geaves
Forest Links Road
Ferndown
Dorset
BH22 9PH

24 April 2024

THE GOOD GRIEF TRUST

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 63,619 72,862

Other trading activities 2 3,816 535
Investment income 3 63 8
Total 67,498 73,405

EXPENDITURE ON
Raising funds 4 125,069 113,771


Other - -
Total 125,069 113,771

NET INCOME/(EXPENDITURE) (57,571 ) (40,366 )


RECONCILIATION OF FUNDS
Total funds brought forward 83,601 123,967

TOTAL FUNDS CARRIED FORWARD 26,030 83,601

THE GOOD GRIEF TRUST (REGISTERED NUMBER: 10292933)

BALANCE SHEET
31 JULY 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 8 345 -
Cash at bank 30,761 85,636
31,106 85,636

CREDITORS
Amounts falling due within one year 9 (5,076 ) (2,035 )

NET CURRENT ASSETS 26,030 83,601

TOTAL ASSETS LESS CURRENT
LIABILITIES

26,030

83,601

NET ASSETS 26,030 83,601
FUNDS 10
Unrestricted funds 26,030 83,601
TOTAL FUNDS 26,030 83,601

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


THE GOOD GRIEF TRUST (REGISTERED NUMBER: 10292933)

BALANCE SHEET - continued
31 JULY 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 24 April 2024 and were signed on its behalf by:





L Magistris - Trustee





S F J Slater - Trustee





S D Sanderson - Trustee

THE GOOD GRIEF TRUST

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Related party exemption
The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


THE GOOD GRIEF TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Goods Sold 3,816 535

3. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 63 8

4. RAISING FUNDS

Raising donations and legacies
2023 2022
£    £   
Support costs 122,688 103,916

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.


Trustees' expenses
2023 2022
£    £   
Trustees' expenses 2,458 1,206

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
Admin - 1

No employees received emoluments in excess of £60,000.


THE GOOD GRIEF TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 72,862

Other trading activities 535
Investment income 8
Total 73,405

EXPENDITURE ON
Raising funds 113,771


Other -
Total 113,771

NET INCOME/(EXPENDITURE) (40,366 )


RECONCILIATION OF FUNDS
Total funds brought forward 123,967

TOTAL FUNDS CARRIED
FORWARD

83,601

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 345 -


THE GOOD GRIEF TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors (1 ) -
Accrued expenses 5,077 2,035
5,076 2,035

10. MOVEMENT IN FUNDS
Net
movement At
At 1/8/22 in funds 31/7/23
£    £    £   
Unrestricted funds
General fund 83,601 (57,571 ) 26,030

TOTAL FUNDS 83,601 (57,571 ) 26,030

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 67,498 (125,069 ) (57,571 )

TOTAL FUNDS 67,498 (125,069 ) (57,571 )


Comparatives for movement in funds

Net
movement At
At 1/8/21 in funds 31/7/22
£    £    £   
Unrestricted funds
General fund 123,967 (40,366 ) 83,601

TOTAL FUNDS 123,967 (40,366 ) 83,601

THE GOOD GRIEF TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 73,405 (113,771 ) (40,366 )

TOTAL FUNDS 73,405 (113,771 ) (40,366 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/8/21 in funds 31/7/23
£    £    £   
Unrestricted funds
General fund 123,967 (97,937 ) 26,030

TOTAL FUNDS 123,967 (97,937 ) 26,030

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 140,903 (238,840 ) (97,937 )

TOTAL FUNDS 140,903 (238,840 ) (97,937 )


THE GOOD GRIEF TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2023.