ST ALBANSAND DACORUM DAYHOSPICE TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 MARCH 2025 Registered Company Number 2609260 Registered Charity Number: 1003462
CONTENTS Page Administrative details Trustees, report Independentauditor's report ststementof financial activities Balance sheet io ststement of cash flows 11 Notes tothe financial statements 12 Ilpage
ST ALBANSAND DACORUM DAYHOSPICE ADMINISTRATIVE DETAILS Charlty Name StAlbans and Dacorum Day Hospice Charity Number 1003462 Company Number 2609260 Registered Office Grove House Waverley Road St Albans Hertfordshire AL3 5QX Trustee5 MrJ Wroe Mr R Russell-Hogg Auditors Haysmac LLP 10 Queen Street Place London EC4R IAG Bankers Barclays Bank PIC Public Sector Team Level 11 I Churchill Place London E145HP Solicitors Sherrards 4 Beaconsfield Road stAlbans ALI 3RD 21page
ST ALBANSAND DACORUM DAY HOSPICE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Board of Trustees presents its report and accounts forthe year ended 31 March 2025 which comply with the requirements of the Companies Act 2006, the Charities Statement of Recommended Practice ISORPI and the CharitiesAct 2011. ST ALBANS AND DACORUM DAY HOSPICE On 25 January2023, Rennie Grove Peace acquired ownership of RennieGrove Hospice Care IRGI and Peace Hospice Care IPHI by way of transfer of ownership from the respective members of RG and PH to Rennie Grove Peace for nil consideration. Rennie Grove Peace is a member owned charity, and its sole members are its Trustees. Accordingly, Rennie Grove Peace became the ultimate holding company of St Albans and Dacorum Day Hospice (Grove House). Vision st Albans and Dacorum Day Hospice passionately believes that every adult and child with advanced progressive, life-limiti ng i Ilness deserves and should receive the care they need to live as fully as possible at home or wherever they choose to be, to the very end of their life. Charitable objects St Albans and Dacorum Day Hospice's charitable purposes are set out in the objects contained in the company's Memorandum of Association. The principal objects of the charity are to promote the relief of sickness by providing a day centre and by providing hospice services in the homes of people suffering from chronic orterminal illness especially cancer. Organisation and Structure The charitable company is a company limited by guarantee and a registered charity. It is established under a Memorandum of Association which sets out the objects and powers of the charitable company and is governed under its Articles ofAssociation. Grove House is a wholly owned subsidiary of Rennie Grove Peace Hospice Care (Rennie Grove Peace), a company limited by guarantee (company number 143556101 and a registered charity (charity number 1201713). Members ofthe Board of Trustees of St Albans and Dacorum Day Hospice are appointed from amongst the Rennie Grove Peace Trustees. All Trustee5 undergo a period of formal induction and orientation with the organisation. Governance StAlbans and Dacorum Day Hospice's is led and controlled by a Board of Trusteeswhich collectivelyensures delivery of its objectives, sets its strategic direction and upholds its values. The Board of Trustees 15 collectively responsible and accountable for ensuring and monitoring that the organisation is performing well, is solvent, and complies with all its obligations.
ST ALBANS AND DACORUM DAY HOSPICE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 ACTIVITIES IN THE YEAR AND FUTURE PLANS Most of the activities of Grove House have now been transferred to Rennie Grove Peace Hospice Care. Full details of the activities of the Group are in the consolidated financial statements of Rennie Grove Peace Hospice Care. The activity of the Group continued to be the provision of a compassionate and responsive patient centred service around the needs of patients, their families and carers. The trustees plan to continue to transfer activities of the charity to Rennie Grove Peace Hospice Care where possible. No fundraising activity is undertaken directly by Grove House. FINANCIAL REVIEW The total income of the Charity for the year ended 31 March 2025 was £29,69812024: £29,610) consisting of donations. Expenditure in the yearwas £29,698 (2024: £29,610) consisting of a donation to RG. Reserves at 31 March 2025 were £4,772 (2024. £4,772). These are represented by restricted funds of £nil (2024: £nill, designated funds of £nil,12024: £nil) and General reserve of £4,772 (2024: £4,772). STRUCTURE, GOVERNANCEAND MANAGEMENT Governing Document and Recruitment of Trustees The charitable company is a company limited by guarantee underthe Companies Act 2006, number 2609260, and a registered charity, number 1003462. The charitable company is established under a Memorandum of Association which sets out the objects and powers ofthe charitable company and is governed under its Articles of Association. Funds and Risk Management Policies and procedures relating to the funds and risk management ofthe Group are discussed in the Trustees, Report and Financial Statements of Rennie Grove Peace. 41P3ge
ST ALBANS AND DACORUM DAY HOSPICE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees (who are also directors of St Albans and Dacorum Day Hospice for the purposes of company lawl are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice). Company law requires the Board of Trustees to prepare financial statements for each financial year, which give a true and fairview of the state of affairs ofthe company and ofthe incoming resources and application of resources, includingthe income and expenditure,ofthe charitablecompanyforthat period. In preparing the financial statements, the Board of Trustees is required to:_ select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. makejudgements and estimates that are reasonable and prudent. State whether UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The Board of Trustees is responsible for keeping proper accounting records, which disclose, with reasonable accuracy at any time, the financial position of the charitable company and enable it to ensure that the financial statements comply with the Companies Act 2006. It is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps forthe prevention and detection of fraud and other irregu larities. In so far as the Board of Trustees is aware: there is no relevant audit information of which the charitable company's auditor is unaware; and the Board of Trustees has taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. AUDITORS The Charity Auditors haysmacintyre LLP changed their name to Haysmac LLP on 18 November 2024. Haysmac LLP have been appointed by the Trustees as auditors. Haysmac LLP has signified their willingness to continue in office. This report was approved by the Trustees on 31 July 2025 and signed on behalf of the board by: Joh Trus ro ee
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ST ALBANSAND DACORUM DAYHOSPICE Opinion We have audited the financial statements of St Albans and Dacorum Day Hospice for the year ended 31 March 2025 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 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In ouropinion,thefinancial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of the charitable company's net movement in funds, including the income and expenditure, for the yearthen ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice" and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS (UKI) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordancewith the ethical requirementsthat are relevantto ouraudit 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 orconditions that, individually or collectively, may castsignificant doubt on the charity's ability to continue as a going concern for a period of at lea5ttwelve months from when the financial statements are authorised for issue. Our responsibi lities and the responsi bilities of the trustees with respect to going concern are descri bed i n the relevant sections of this report. Other information The trustees are responsible for the other information. The other information comprises the information included in the Trustees, Annual Report. 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. 61pa
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ST ALBANS AND DACORUM DAY HOSPICE 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 whetherthere is a material misstatement in thefinancial statements or a material misstatementof 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 nothingto 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: the information given in the Trustees, Annual Report (which includes the strategic report and the directors, report prepared for the purposes of company lawl for the financial year for which the financial statements are prepared is consistent with the financial statements. and the strategic report and the directors, report included within the Trustee5' Annual Report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Annual Report (which incorporates the strategic report and the directors, report). We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires usto reporttoyou if, in ouropinion: adequate accounting records have not been kept by the charitable company. or the charitable company financial statements are not in agreement with the accounting records and returns. or certain disclosures oftrustees, remuneration specified by law are not made. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees for the financial statements As explained more fully in the trustees, responsibilities statement set out on page 4, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intern31 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 abilityto continue as a goingconcern, disclosing, as applicable, matters related togoingconcern and using the going concern basis of accounting unless the trustees either intend to liquidate the parent charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities forthe 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 ouropinion. Reasonable assurance is a high level of assurance but is not a guarantee thatan 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 the 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
INDEPENDENT AUDITORS, REPORTTO THE MEMBERS OF ST ALBANSAND DACORUM DAY HOSPICE procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregula rities, including f raud. The extent to wh ich ou r procedures are capable of detecti ng irregu larities, including fraud is detailed below: Based on our understanding of the group and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regu lations related to the Charity Act 2011, Companies Act 2006, and the Fundraising Regulator, and we considered the extent to which non-compliance might have a material effect on the financial Statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the Charities Act 2011, FRS102, Charities Statement of Recommended Practice ISORP). We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting of inappropriate journal entries and management bias in certain accounting estimates. Audit procedures performed by the engagement team included: Inspecting correspondence with regulators and tax authorities. Discussions with management including consideration of known or suspected instances of non- compliance with laws and regulation and fraud. Evaluating management's controls designed to prevent and detect irregularities. Identifying and testingjournals. and Challenging assumptions and judgements made by management in their critical accounting estimates Because of the inherent limitations of an audit, there is a riskthat we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non- compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk 15 also greater regarding irregularities occurringdue to fraud rather than error, as f raud i nvolves intentiona I Kathryn Burton (Senior Statutory Auditor) For and on behalf of Haysmac LLP, Statutory Auditor 10 Queen Street Place London EC4R IAG Date: 7th August 2025 IP3ge
ST ALBANSAND DACORUM DAY HOSPICE STATEMENT OF FINANCIAL ACTIVITIES (Incorporating the Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025 Total 2025 Total 2024 Note INCOME Donations 29,698 29,610 Total income 29,698 29.610 EXPENDITURE ON: Donation to parent charity 129,698) (29,610) Total expenditure 129,698) {29,610) Net incomel(loss) Net movement in funds Funds brought forward at I April 2024 4,772 4,772 Funds carried forward at 31 March 2025 4,772 4,772 The notes on pages 12to 14form part of these financial statements. The Statement of Financial Activities includes all gains and losses in the year. All income and expenditure derive from continuing activities. All funds as at 31 March 2025 and 2024were unrestricted. 91page
ST ALBANSAND DACORUM DAYHOSPICE BALANCE SHEET ASAT 31 MARCH 2025 2025 2024 Notes CURRENT ASSETS Intercompany debtors Cash at bank and in hand 4,228 6,931 4,772 6,931 CURRENT LIABILITIES (CREDITORS): amounts falling due within one year {2,1591 NET CURRENT ASSETS 4,772 4,772 NET ASSETS 4,772 4,772 UNRESTRICTED FUNDS General reserve 4,772 4,772 RESTRICTED FUNDS TOTAL FUNDS 4,772 4,772 The notes on pages 12 to 14 form part of these financial statements. The financial statements were approved and authorised for issue by the Board of Trustees on 31 July 2025 and were signed on its behalf by: Jo n Wroe rustee) Date 3114 L. IOIPage
ST ALBANSAND DACORUM DAY HOSPICE STATEMENTOF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 Total 2025 Total 2024 Note Net cash generated from operating activlties 12,703} 5,188 Increasel(decrease) in cash and cash equivalents in the year 12,703) 5,188 Cash and cash equivalents at the beginning of the year 6,931 1,743 TOTAL CASH AND CASH EQUIVALENTS AT THE END OFTHEYEAR 4,228 6,931 a) RECONCILIATION OF INCOME TO Nrr CASH INFLOW FROM OPERATING ACTIVITIES 2025 2024 Net income forthe year Decreaselllncrease) in debtors (Decreasel/lncrease in creditors 15441 {2,159} 3,029 2,159 NET CASH GENERATED FROM OPERATING ACTIVITIES 12,703) 5,188 The notes on pages 12 to 14 form part of these financial statements. There was no net debt at31 March 202512024: £nill IIIPage
ST ALBANS AND DACORUM DAY HOSPICE NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES In these financial statements, "SA&D" and "the Charity" refers to St Albans and Dacorum Day Hospice. References to 2025 refer to the year ended 31 March 2025 and references to 2024 to the year ended 31 March 2024. Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparingtheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2021)- (Charities SORP IFRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} and the Companies Act 2006. StAlbans and Dacorum Day Hospice meets the definition of a public benefit entity under FRS 102. Assets and liabi lities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notelsl. The presentation currency is pounds sterling. Company status The Charity is a private limited company byguarantee withoutshare capital incorporated in England and Wales (company number: 026092601 and a charity registered in England and Wales (Charity number: 10034621. The Charity's registered address is Grove House, Waverly Road, St Albans, Hertfordshire, AL3 5QX. Preparation of accounts on a going concern basis TheTrustees considerthere are no material uncertainties aboutthe Charity's abilityto continue as a going concern. Our financial position, reserves levels and future plans gives the Trustees confidence the Charity remains a going concern for the foreseeable future. The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: Income recognition All income is included in the Statement of FinancialActivities when the Charity is legallyentitled to the income and the amount can be quantified with reasonable accuracy. Income is recognised on a receivable basis. Provision is made fortax recoverable on income duringthe period. Expenditure Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be attributed to particular headingthey have been allocated to activities on a basis consistent with the use of the resources. All expenditure, including expenditure to be met from restricted fundi ng, is recogn ised when the liability is incu rred. Charitable activities expenditure comprises those costs incurred by the Charity in the delivery of its activities and services to its beneficiaries. 121page
ST ALBANSAND DACORUM DAY HOSPICE NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 I. ACCOUNTING POLICIES (CONTINUED) Fund accounting The General ReseNe comprisesthe accumulated surpluses ofunrestricted incoming resources overresources expended, which are availablefor use in furtherance of the general objective of the Charity atthe discretion of the Trustees. Cash at bank and in hand Cash at bank and cash in hand includes cash and shortterm highly liquid investments with ashort maturity of three months or less from the date of acquisition or opening of the deposlt or similar account. Estimates and judgements Estimates and judgements are continually evaluated and are based on historical experience and other factors, includingexpectations of future events that are believed to be reasonable underthe circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates. 2. STAFF COSTS AND TRUSTEE REMUNERATION The Charity employed no staff duringthe year {2024: nill. The Trustees did not receive any remuneration during the year (2024: £nill. The Trustees were not reimbursed any expenses duringtheyear12024 £nill. 3. TAXATION The Charity is exempt from corporation tax as all its income is charitable and applied for charitable purposes. 4. ANALYSIS OF FUNDS (2025) At l April 2024 Transfers and105se$ At 31 March 2025 Income Expenditure Unrestricted funds General reserve 4,772 29,698 {29,6981 4,772 Total funds 4,772 29,698 {29,6981 4,772 ANALYSIS OF FUNDS (2024) At l April 2023 Transfers and losses At 31 March 2024 Income Expenditure Unrestricted funds General reserve 4,772 29,610 129,6101 4,772 Total funds 4,772 29,610 129,6101 4,772 131Pa
ST ALBANSAND DACORUM DAYHOSPICE NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 5. ULTIMATE PARENT UNDERTAKING The immediate parent company throughout the year was Rennie Grove Hospice Care I'RG'I, a charity incorporated in England and Wales Company number 7479930 Charity number1140386. Its registered office is Grove House, Waverley Road, St Albans, Herts, AL3 5QX. The ultimate holding company is Rennie Grove Peace Hospice Care a charity incorporated in England and Wales Company number 14355610 Charity Number 1201713. Group financial statements for Rennie Grove Peace Hospice Care are available to the public from Companies House, Crown Way, Cardiff on payment of the appropriate fee. 6. RELATED PARTYTRANSACTIONS As at 31 March 2025, £544 was owed from RG12024: £2,159 owed to RG). No amounts were due from or owed to any of the other Group companies. 141page