The trustees present their annual report and financial statements for the year ended 30 November 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Articles of Association, the Companies Act 2006 and "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)".
Public benefit
In all decision making the trustees have had due regard to the guidance published by the Charity Commission in relation to public benefit.
The charity's objectives as stated in our Articles of Association are to provide relief of sickness and suffering for those in need, specifically providing support for those bereaved by suicide by means of:
a. one to one phone support or virtual and face to face group support;
b. the promotion, sustaining and increasing of education and knowledge for professionals and other workers in the field of bereavement by suicide;
c. the development of any other charitable purpose which will support those bereaved by suicide.
We have sought to deliver those objectives by providing the following services:
Peer-to-Peer Monthly Group Meetings:
Our monthly group meetings take place in:
Bury St Edmunds
Ipswich
Harleston
Kings Lynn
Lowestoft
These sessions offer a safe space to share, listen, and find strength in community by connecting with others who have experienced similar loss.
One-on-One Telephone Support:
These enable personal, confidential conversations with a trained supporter who understands the unique challenges of suicide loss. The aim is to listen with empathy, understand, reduce the isolation of loss and offer a comforting presence.
Counselling Support:
For those who need additional help, we offer a limited amount of professional counselling to support emotional healing and well-being.
2024 was another period of change for HOPE as we recognised that we had to reduce committed outgoings in the face of uncertain levels of funding. We have consequently switched the counselling provision to a model based on a panel of associate counsellors being paid an hourly rate rather than employing our own counsellor. This new model went live in the 2024/2025 financial year. We have also opened new groups in Harleston (in partnership with Rosedale funeral services) and King’s Lynn (from February 2025). The groups are led by a combination of Trustees, employees and volunteers and we are enormously grateful for the support they provide.
Our Charity Co-Ordinator has worked tirelessly to improve the governance and running of the Charity and to ensure our financial viability through grant applications and the subsequent monitoring. He has given the Trustees notice of his intention to retire in April 2025 and we are currently recruiting a replacement. We are greatly indebted to him and thank him for the enormous contribution he has made to the Charity.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The use of volunteers is significant to the ongoing activities of the company.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three months’ expenditure. We have amended the policy to say that reserves should provide for 3 months of operating expenditure plus 6 months of counselling expenditure based on a fixed number of clients. This ensures that we can offer continuity of counselling. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves was maintained for most of the year although there was a one month period where we dipped below this level as we were restructuring. We currently have a very healthy bank balance with significant fundraising efforts committed to HOPE as well as continued grant funding however this remains one of the biggest threats to HOPE and the search for additional funding remains an essential and very time consuming task.
The Trustees have sought to ensure a balanced and diversified source of funding from donations, fundraising and grants. We would like to thank all of those survivors and supporters who have contributed to this and to those organisations who have provided grant funding. This has enabled HOPE to recruit an additional member of staff to enable HOPE to support more survivors.
We would specifically like to thank the following organisations for providing grant funding:
Suffolk Community Foundation – Marriott Motors, Suffolk Grant Giving Fund
West Suffolk District Council
Lowestoft and Northern Parishes Community Partnership
Jephcott Charitable Trust
Postcode Places trust
Rope Trust
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. A Risk Register has been developed and is regularly reviewed by the the Trustees.
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees are appointed by completion of an application form ahead of an interview by the trustees. The trustee is then formally appointed at a meeting. All Trustees are DBS checked.
The Board meets at least quarterly with the Charity Coordinator and there is an annual Strategy Day. Board meetings have formal agendas and minutes are taken.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Hope After Suicide Loss Ltd (the charity) for the year ended 30 November 2024.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Hope After Suicide Loss Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 4b Church Street, Diss, Norfolk, IP22 4DD.
The financial statements have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Raising funds
Charitable Expenditure
Charitable Expenditure
Accountancy
Sundry
Training
Clinical supervision fees of NIL (2020 - £120) were received by one of the Trustees from the charity during the year.
The average monthly number of employees (including directors) during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2023 - none).