2022-03-31-accounts - Katharine House Hospice

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Chairman's Statement
Vision
Mission
Annetta's Story
Tracey's Story
Directors' and Trustees' Annual	Report	10
Introductory Information		10
Strategic Report		13
Additional Disclosures
Independent Auditor's Report		30
Consolidated Statement of Financial Activities
Katharine House Hospice Statement of Financial Activities		35
Consolidated Balance Sheet		36
Katharine House Hospice Balance Sheet		37
Consolidated Statement ofCash	Flows	38
Notes to the Consolidated Cash	Flow Statement	39
Notes to the Financial Statements		40 —58

Year ended	2022	2021	2020	2019	2018
Inpatient bed days	2,214	1,717	2,269	2,454	2,388
Inpatient admissions	125	125	143	176	180
Day therapy attendances	Closed	Closed	1,853	2,053	1,791
Specialist nurse visits	1,286	486	1,071	242
Community care contacts	5,998	6,376	6,521	6,806	4,974
Lymphoedema treatments	1,404	514	1,685	1,593	1,778
Telephone/video calls	12,964	15,992	6,760	4,820	3,861

Income Source	Gross income	Costs	Net contribution	FRcosts
Fundraising	898,342	306,880	591,462	34.2%
(Excl legacies)
Lottery	461,881	208,665	253,216	45.2%

for the last tw	o years are provi	ded below.
Year ended		2022	2021	2020
Katharine House Retail Ltd
Trading income		237,521	165,871	312,155
Job Retention	Scheme		4,582	3,138
Net Expenses		(172,606)	(117,229)	(238,021)
Net revenues		64,915	53,224	77,272

Year ended		2022	2021	2020
Katharine House Hospice		—Charity Shops
Sale of donated	goods	3,656,801	1,064,765	4,394,811
Business rate grants		58,001	587,001
Job Retention	Scheme	19,468	778,189	33,851
Expenses		(2,729,934)	(2,794,472)	(3,558,057)
Net revenues		1,004,336	(364,517)	870,605
Total Surplus	/ (Deficit)	1,069,251	(311,293)	947,877

overnment s	upport has be	en received over t	he last three yea	rs:
			2022	2021	2020
NHS England	Hospice Capacity Funding		804,334	1,705,391
Coronavirus	Job Retention	Scheme	21,931	890,125	42,265
Business Rate Grants			58,001	587,001

nusually high de orecasted are:	ficit in the budget to	facilitate the r	ecovery of t
K'000s	2022/23	2023/24	2024/25
	Budget	Forecast	Forecast
Deficit	646	739	837

aluation at the releva	aluation at the releva	nt tax year	end for th	e last 6ye	ars.
Year ending		2022	2021	2020	2019	2018	2017
Value	(6000's)	601	584	499	609	618	628
Annual	Growth %	29	170	-180	-15	-16	95

he co re:	m	pound an	nual growth r	ate over t	he last 7 an	d 3 years	as at year	ends 20
Years			2022	2021	2020	2019	2018	2017
Over	7	years	0.08%	0.79%	-0.54%	3.92%	2.95%	4,51%
Over	3	years	-0.41%	-'l.84%	-7.36%	1.98%	1."I 0%	4.32%

			KATHARINE	KATHARINE	HOUSE HOSPICE	HOUSE HOSPICE
CONSOLIDATED STATEMENT			OF FINANCIAL	ACTIVITIES (INCLUDING INCOME			8E EXPENDITURE	ACCOUNT)
			FOR THE YEAR ENDED 31 Iylarch 2022
						2022			2021
		Note	Unrestricted	Restricted		Totals	Unrestricted	Restricted	Totals
			E		E	f	E	f	E
INCOME
Donations and	legacies	(3)	1,648,782	139,256		1,788,038	1,389,257	106,601	1,495,858
Other trading	activities	(4)	4,669,392			4,669,392	2,006,141		2,006,141
Charitable activities		(5)	1,461,895	889,875		2,351,770	1,500,395	1,823,101	3,323,496
Investments		(6)	4,511			4,511	9,433		9,433
Other income		(7)	99,884			99,884	1,503,524	16	1,503,540
Total Income			7,884,464	1,029,131		8,913,595	6,408,750	1,929,718	8,338,468
EXPENDITURE
Raising funds		( 8 )	3,425,158			3,425,158	3,677,510		3,677,510
Charitable activities		( 8 )	2,249,416	952,046		3,201,462	1,292,692	1,935,957	3,228,649
Interest payable			8,828			8,828	14,699		14,699
Total Expenditure			5,683,402	952,046		6,635,448	4,984,901	1,935,957	6,920,858
Net gains/(losses) on investment			21,185			21,185	83,128		83,128
assets
Net income / (expenses) before provisions			2,222,247		77,085	2,299,332	1,506,977	(6,239)	1,500,738
Provision for	deferred tax liabilities		(1,045)			(1,045)			3,341
Net Movement	in Funds		2,221,202		77,085	2,298,287	1,510,318	(6,239)	1,504,079
RECONCILIATION	OF FUNDS
Fund balances	brought forward		4,696,092		67,519	4,763,611	3,185,774	73,758	3,259,532
Fund Balances Carried Forward		( 22 )	6,917,294		144,604	7,061,898	4,696,092	67,519	4,763,611

			KATHARINE HOUSE HOSPICE	KATHARINE HOUSE HOSPICE
STATEMENT	OF	FINANCIAL	ACTIVITIES (INCLUDING	INCOME & EXPENDITURE ACCOUNT)
		FOR THE YEAR ENDED 31		March 2022

					2022			2021
		Note	Unrestricted	Restricted	Totals	Unrestricted	Restricted	Totals
			f	f	f	f	f	f
INCOME
Dona ti ons and Lega cies		(3)	1,648,782	139,256	1,788,038	1,389,257	106,601	1,495,858
Other trading	activities	(4)	4,300,328		4,300,328	1,710,735		1,710,735
Charitable activities		(5)	1,179,958	889,875	2,069,833	1,180,445	1,823,101	3,003,546
Investments		(6)	4,506		4,506	9,424		9,424
Other income		(7)	96,472		96,472	1,480,571	16	1,480,587
Total Income			7,230,046	1,029,131	8,259,177	5,770,432	1,929,718	7,700,150
EXPENDITURE
Raising funds		( 8 )	3,044,932		3,044,932	3,365,269		3,365,269
Charitable activities		( 8 )	1,957,816	952,046	2,909,862	935,195	1,935,957	2,871,152
Interest paya ble			8,828		8,828	14,591		14,591
Total Expenditure			5,011,576	952,046	5,963,622	4,315,055	1,935,957	6,251,012
Net gains/(losses) on investment			21,185		21,185	83,128		83,128
Net income / (expenses)			2,239,655	77,085	2,316,740	1,538,505	(6,239)	1,532,266
Net Movement	in Funds		2,239,655	77,085	2,316,740	1,538,505	(6,239)	1,532,266
RECONCILIATION	OF FUNDS
Fund balances	broughtforward		4,989,271	67,519	5,056,790	3,450,766	73,758	3,524,524
Fund Balances Carried Forward		(22)	7,228,926	144,604	7,373,530	4,989,271	67,519	5,056,790

					KATHARINE HOUSE	KATHARINE HOUSE	HOSPICE	HOSPICE
					CONSOLIDATED BALANCE SHEET
						AT31March 2022
								202Z				2021
				Unrestricted		Restricted		Total	Unrestricted		Restricted	Total
		Note			Funds f	Funds f		Funds f		Funds f	Funds f	Funds f
FIXED ASSETS Tangible assets Investments		( 16 ) ( 17 )			2,025,891 600,971		2,025,891 600,971			2,066,099 584,106		2,066,099 584)106
					2&626,86Z		2,626,862			2,650,205		Z,650,205
Stock Cash at bank CURRENT ASSETS Debtors	(19) and in hand (18)				995,608 205 3,874,882	144,604	995,608 205 4,019,486			521676 811 2,383,966	67,519	521,676 811 2,451,485
					4,870,695	144,604	5,015,299			2,906,453	67,519	2,973,972
CREDITORS			( 20 )		(581,807)			(581,807)		(483,208)		(483,208)
Amounts falling	due within		one yea		r
N ET CURRENT ASSETS					4 288)888	. 144 604		4433492		2&423 245	67519	2)490764
TOTAL A5SETS LESSCURRENT					6,915,750	144,604		7,060,354		5,073,450	67,519	5,140,969
LIABILITIES
CREDITORS			(20 )							(379,947)		(379,947)
Amounts falling	due after one year
PROVISIONS Deferred tax liabilities					1,544			1,544		2,589		2,589
TOTAL NET ASSETS					6,917294	144,604		7)061898		4,696092	67,519	4,763 611
REPRESENTED BY: Restricted funds Designated funds Unrestricted funds			(22) ( 22 )		1,615,000 5,613,926	144,604		144,604 1,615,000 5,613,926		1,469,616 3,519,655	67,519	67,519 1,469,616 3,519,655
Subsidiary	retained	losses			(311,632)			(311,632)		(293,179)		(293,179)
					6)917)294	144&604		7)061)898		4)696)092	67)519	4)763)611

					KATHARINE HOUSE	KATHARINE HOUSE	HOSPICE	HOSPICE
						BALANCE SHEET
						AT31March 2022
								20ZZ				2021
		Note		Unrestricted Funds f		Restricted Funds f		Total Funds f	Unrestricted Funds f		Restricted Funds f	Total Funds f
FIXED ASSETS Tangible assets Investments Investment in Group		( ( (	16 ) 17 ) 17 )		2,018,091 600,971 5,602		600,971 5,602 2,018,091			584,106 5,602 2,041,828		2,041,828 584,106 5,602
					2,624,664		2,6Z4,664			Zp631,536		2,631,536
CURRENT ASSETS Debtors Cash at bank	( 18 ) and in hand				1,595,830 3,434,126	144,604	1,595,830 3,578,730			2,564,622 531,112	67,519	2,564,622 598,631
					5 029 956	144604	51174560			3g095p734	67 519	3 163253
CREDITORS			( 20 )		(425,694)			(425,694)		(358,052)		(358,052)
Amounts falling	due within		one year
NET CURRENT ASSETS					4,604,26Z	144,604		4,748,866		Z,737,682	67,519	2,805,201
TOTAL ASSETS LESSCURRENT					7,228,926	144,604		7,373,530		5,369,218	67,519	5,436,737
LIABILITIES
CREDITORS			(20)							(379,947)		(379,947)
Amounts falling	due after one year.
TOTAL NET ASSETS					7,Z28,926	144(604		7,373,530		4,989,271	67,519	5,056,790
REPRESENTED BY: Restricted funds Designated funds Unrestricted funds			(22) (22) (22 )		1,615,000 5,613,926	144,604		144,604 1615 000 5,613,926		1469 616 3,519,655	67,519	67,519 1,469,616 3,519,655
					7228)926	144&604		7g373p530		4)989~271	67)519	5)056p790

								2022	2021
RECONCILIATION OF OPERATING		PROFIT	TO OPERATING	CASH FLOWS				f	f
Net movement in funds								2,298,287	1,504,079
Deferred taxation								1,045	(3,341)
Depreciation								134,036	158,709
Gains on investment assets								(21,185)	(83,128)
Income from fixed asset	investment				Note	i		(4,238)	(9,376)
Interest received					Note	i		(273)	(57)
Interest paya ble on Ioans					Note	i		8,828	14,699
(Gain) / loss on disposal		offixed assets						(9,805)	1,208
(Increase) / decrease in	debtors							(473,932)	140,381
Decrease in stock								606	866
Increase / (decrease) in	creditors							180,399	(74,199)
Net cash inflow from operating			activities					2,113,768	1,649,841
CASH FLOW STATEMENT
Net cash provided by operating			activities					2,113,768	1,649,841
Returns on investments	and servicing offinance				Note		i	(4,317)	(5,266)
								2,109,451	1,644,575
Sale/(purchase) offixed		assets			Note		i	45,524	(141,394)
Financing					Note		i	(461,747)	(78,339)
Increase in cash								1,693,228	1,424,842

		KATHARINE	KATHARINE	KATHARINE	HOUSE HOSPICE	HOUSE HOSPICE	HOUSE HOSPICE	HOUSE HOSPICE
	NOTES	TO THE CONSOLIDATED CASH					FLOW STATEMENT
			AT	31	March 2022
NOTE i TO THE CASH FLOW STATEMENT												2022	2021
												f	f
Returns on investments and servicing of		finance
Income from fixed asset investments		in portfolio										4,238	9,376
Total income from fixed asset	investments											4,238	9,376
Other interest received							Note		6			273	57
Interest paya ble on Ioans												(8,828)	(14,699)
												(4,317)	(5,266)
Financing Repayments of loan capital												(461,747)	(78,339)
												461747	78339
Sale and purchase offixed assets
Purchase oftangible fixed assets												(97,590)	(41,668)
Sale proceeds of other fixed assets												13,567	250
Capital payment on HP													(8,887)
Purchase offixed asset investments												(184,571)	(905,072)
Proceeds ofsale of fixed asset investments												314,118	813,983
												45,524	(141,394)
NOTE ii TO THE CASH FLOW STATEMENT- Reconciliation				of	Net	Cash Flow		to IVIovement			in	Net Funds
Net cash infl ow												1,693,228	1,424,842
Change in net funds in the year												1,693,228	1,424,842
Netfunds at1April												2471352	1,046,510
Net funds at 31 March												4,164,580	2,471,352
NOTE iii TO THE CASH FLOW STATEMENT- Analysis			of changes			in net funds
										As at		Cash	As at
							1	April		2021		Flows	31March 2022
Cash in hand and at bank Cash in fixed asset investments							2,451,483 19,869					1,568,003 125,225	4,019,486 145,094
TOTAL							2,471,352					1,693,228	4,164,580
NOTE iv TO THE CASH FLOW STATEIVIENT -Analysis			of Changes			in Net Debt
										As at		Cash	As at
							1April			2021		Flows	31March 2022
Cash at hand and in bank Debt due within 1year Debt due after 1year Cash in investments							2,451,483 (81,800) (379,947) 19,869					1,568,003 81,800 379,947 125,225	4,019,486 145,094
TOTAL								2,009,605				2,154,975	4,164,580

ation is provided at rates calculated eir expected useful lives on the follow	ation is provided at rates calculated eir expected useful lives on the follow	ation is provided at rates calculated eir expected useful lives on the follow	to write offthe c ing bases:-	ost of fixed	assets less
Charity leasehold buildings			20/	straight	line basis
Subsidiaries	leasehold	buildings	10-33%	straight	line basis
Equipment,	furniture	and vehicles	20%	straight	line basis
General IT	equipment		20-50%	straight	line basis

				2022			2021
Hospice	&Group	Unrestricted f	Restricted f	Total f	Unrestricted f	Restricted f	Total f
Income	Sources
	Donations	595,004	10,679	605,683	942,665	6,717	949,382
	Trusts and grant giving bodies	70,525	77,779	148,304	87,306	99,884	187,190
	Giftaid on donations	63,854		63,854	111,515		111,515
	Legacies	918,533	50,776	969,309	245,807		245,807
	Other sources	866	22	888	1,964		1,964
		1,648,782	139,256	1,788,038	1,389,257	106,601	1,495,858

					2022			2021
			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
Hospice
KH Promotions	Ltd		253,216		253,216	255,387		255,387
KHH Development		Ltd				3,485		3,485
KH Retail Ltd			74,654		74,654	53,224		53,224
Sale of Donated	Goods		3,656,801		3,656,801	1,064,765		1,064,765
Gift Aid on Sale	of	Goods	236,044		236,044	273,235		273,235
Fundraising Events			79,613		79,613	60,639		60,639
			4,300,328		4,300,328	1p710,735		1,710,735
Group
KH Promotions	Ltd		459,413		459,413	437,761		437,761
KHH Development		Ltd				3,868		3,868
KH Retail Ltd			237,521		237,521	165,873		165,873
Sale of Donated	Goods		3,656,801		3,656,801	1,064,765		1,064,765
Gift Aid on Sale	of	Goods	236,044		236,044	273,235		273,235
Fundraising Events			79,613		79,613	60,639		60,639
			4,669,392		4,669I392	2,006p141		2,006,141

					Company			Group
					2022	2021		2022	2021
					f			f	f
Bank interest					268	48		273	57
Dividends					4,238	9,376		4,238	9,376
					4,506	9,424		4,511	9,433
7. OTHER INCOME
						2022			2021
				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				f	f	f	f		f
Hospice
HMRC Job Retention	Scheme			19,468		19,468	871,374		871,374
Business Rates Grants				58,001		58,001	587,001		587,001
Miscellaneous				19,003		19,003	22,196	16	22,212
				96,472		96,472	1,480,571	16	1,480,587
Group HMRC Job Retention Scheme Business Rates Grants			(a)	21,931 58,001		21,931 58,001	890,125 587,001		890,125 587,001
Miscellaneous			(b)	19,952 99,884		19,952 99,884	26,398 1,503,524	16 16	26,414 1,503,540
(a) HMRC Job Retention Scheme Katharine House Hospice KH Promotions Ltd				19,468 2,463		19,468 2,463	871,374 9,011		871,374 9,011
KH Retail Ltd							4,582		4,582
Embrace Quality		Care Ltd		21,931		21,931	5,158 890,125		5,158 890,125
(b) Miscellaneous Katharine House		Hospice		19,003		19,003	22,196	16	22,212
KH Promotions	Ltd
KH Retail Ltd
Embrace Quality		Care Ltd		949 19,952		949 19,952	4,202 26,398	16	4,202 26,414

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		Staff	Other	Deprec-	2022	Staff	Other	Deprec-	2021
		Costs	Costs	iation	Total	Costs	Costs	iation	Total
		f		f	f	f	f	f	f
Support functions		339,581	163,773	5,556	508,910	791,587	337,666	19,415	1,148,668
		339,581	163,773	5,556	508,910	791,587	337,666	19,415	1,148,668
Allocations to:
Patient Care					248,673				745,585
Governance					32,004				39,802
Fundraising					46,784				69,844
KH Promotions	Ltd								24,410
KH Retail Ltd									8,667
Sale of donated	goods				181,449				236,864
Embrace Quality	Care	Ltd							23,496
					508,910				1,148,668

Net income is stated afte	r charging the following	items to the Income and	Expenditure Acc	ount.
		Hospice		Group
		2022	2021	2022	2021
		f	f	f
Auditor's remuneration		14,290	13,255	16,398	13,255
Depreciation oftangible (Profit)/loss on disposal Operating lease rentals	fixed assets offixed assets	117,565 (8,638) 350,125	132,499 1,455 366,578	134,036 (9,805) 350,125	158,709 1,205 366,578
Payments to directors/Trustees Trustee indemnity insurance		1,915	1,235	1,915	1,235

						KH Promotions Ltd	KH Promotions Ltd	KH Retail	Ltd
						2022	2021	2022		2021
						f	f	f		f
Turnover (including HMRC Job Retention Direct operating costs Net recharges to/(from) Katharine House					Scheme) Hospice	461,876 (208,665)	446,772 (166,592) (24,802)	237,521 (199,685) 28,124	170,453 (146,145) 25,683
Gross Profit						253,211	255,378	65,960	49,991
Interest paya		ble								(108)
Interest receivable
Taxation								(1,045)		3,341
Net profit	before Gift Aid					253,216	255,387	64,915	53,224
Distribution		under Gift Aid to Katharine			House	(253,216)	(255,387)	(74,654)	(53,224)
Retained	in subsidiary undertaking							(9,739)
Reta ined	ea min gs brought for wa rd							9,739		9,739
Retained	earnings carried forward									9,739
The aggregate		ofthe assets, liabilities		and funds		at31March was:
		Fixed assets						7,800		24,271
		Current assets				153,931	340,116	307,358	1,433,132
		Current liabilities				(153,831)	(340,016)	(315,156)	(1,447,662)
		Total Assets				100	100	2		9,741
		Share capita I Retained earnings				100	100			2 9,739
		Funds				100	100	2		9,741
						Embrace Quality Care Ltd		KHH Development		Ltd
						2022	2021	2022		2021
						f	f	f		f
Turnover	(including HMRC JRS 80 Misc			Income)		282,886	329,310			3,868
Direct operating costs						(291,600)	(334,001)			(383)
Net recharges to/(from) Katharine			House Hospice				(23,496)
(Deficit)	/ net profit before Gift Aid					(8,714)	(28,187)			3,485
Distribution		under Gift Aid to Katharine			House					(3,485)
Retained	in	subsidiary undertaking				(8,714)	(28,187)
Retained	ea	rnings brought forwa	rd			(302,918)	(274,731)
Retained	earnings carried forward					~311,632	J3302,928
The aggregate of the assets, liabilities Current assets					and funds	at31March was: 42,994 117,535		500		20,499
		Current liabilities				(349,626)	(415,453)		(19,999)
		Total Assets				(306,632)	(297,918)	500		500
		Share capital				5,000	5,000	500		500
		Retained earnings				(311,632)	(302,918)
		Funds				(306,632)	(297,918)	500		500
										Page 49

Company			2022			2021
		Average		Whole time	Average		Whol etime
Care services		Employees 67		Equi va Ient 46.39	Empl oyees 65		Equivalent 52.82
Support and overheads		32		24.09	28		19.99
Income generation		120		70.61	136		95.31
		219		141.09	229		168.12
Group		Average	2022	Whole time	Average	2021	Whol etime
Care services		Em pl oyees 85		Equivalent 59.52	Employees 84		Equivalent 67.23
Support and overheads		32		24.09	28		19.99
Income generation		126		76.37	143		101.74
		243		159.98	255		188.96
The costs	of employment	were:
			Company			Group
		2022		2021	2022		2021
		f		f	f		f
Salary		3,793,626		4,252,153	4,117,330		4,586,657
National	Insurance	273,166		295,785	291,239		314,389
Pension		171,063		264,931	179,314		273,981
		4,237,855		4,812,869	4,587,883		5,175,027
Bought-in staff		145,563		186,455	145,563		188,705
		4,383,418		4,999,324	4,733,446		5,363,732

	Long Leasehold	Equipment,
	Land and	Furniture	ITEquipment	IVlotor
COMPANY	Buildings f	and Fixtures f	and Software f	Vehicles f	Total f
Cost At1April 2021 Additions	2,748,707	470,709 5,492	184,837	43,238 92,098	3,447,491 97,590
Dispos a Is At31 March 2022	2,748,707	476,201	184,837	(32,243) 103,093	(32,243) 3,512,838
Depreciation At 1April 2021	853,070	368,637	153,689	30,267	1,405,663
Chargefor theyear	58,614	34,883	12,889	11,179	117,565
Disposals				(28,481)	(28,481)
At31March 2022	911,684	403,520	166,578	12,965	1,494,747
Net BookValue
At31March 2022	1,837,023	72,681	18,259	90,128	2,018,091
At 1April 2021	1,895,637	102,072	31,148	12,971	2,041,828
GROUP
Cost At 1April 2021	2,802,629	470,709	184,837	177,743	3,635,918
Addi tions		5,492		92,098	97,590
Disposals				(53,443)	(53,443)
At31March 2022	2,802,629	476,201	184,837	216,398	3,680,065
Depreciation At 1April 2021	906,121	368,637	153,689	141,372	1,569,819
Charge for the year	59,485	34,883	12,889	26,779	134,036
Disposals				(49,681)	(49,681)
At31March 2022	965,606	403,520	166,578	118,470	1,654,174
Net BookValue At31 March 2022	1,837,023	72,681	18,259	97,928	2,025,891
At 1April 2021	1,896,508	102,072	31,148	36,371	2,066,099

FIXED ASSET INVESTMENT-	Com	pany
			2022		2021
			f		f
At31March investments were		held as:
		Bonds	21,250	3.5	43,618	7.5
UK equities	and	funds	84,456	14.1	76,513	13.1
Overseas equities	and	funds	248,466	41.3	391,424	67.0
Other		assets	101,705	16,9	52,682	9.0
Total invested		funds	455,877	75.9	564,237	96.6
Cash held for	investment		145,094	24.1	19,869
Total funds in Investment	portfolio		600,971	100.0	584,106	100.0
			2022		2021
			f		f
Listed investments
Ma rket va Iue at 5 Apri I			564,237		390,020
Less Disposals at opening f314.118)	book value (proceeds		(310,532)		(748,423)
Add acquisitions at cost			184,571		905,072
Net gain/(loss) on revaluation		at 5 April	17,601		17,568
IVlarket value at 5 April of	listed investments		455,877		564,237
Historical cost at 5 April			454,260		547,022

				% of
			Company	shareholding
			registration	held by KH
			no.	Hospice	2022 f	2021 f
KH Pro moti	on s Limited		03295776	100%	100	100
Katharine	House	Retail Limited	03949314	100%	2	2
Embrace Quality KHH Devel opment		Care Limited Limited	08050417 08120430	100% 100%	5,000 500 5,602	5,000 500 5,602

DEBTORS
				Com	pany	Group
				2022	2021	2022	2021
				f	f	f	f
Intercompany	accounts			663,744	2,100,563
Trade debtors				556,962	162,152	588,149	199,545
NHS pharmaceutical			supplies	3,874	16,748	3,874	16,748
HMRC-tax and		social security		160,664	68,722	160,664	86,928
Other debtors				1,184	34,613	33,519	35,683
Accrued legacy Prepayments		income		62,572 142,955	53,508 124,066	62,572 142,955	53,508 125,014
Deposits provided				3,875	4,250	3,875	4,250
				1,595,830	2,564,622	995,608	521,676

				Company		Group
				2022	2021	2022	2021
				f		f	f
	Boughtin	goods				205	811
20.	CREDITORS
	Amounts	due in under one year		Company		Group
				2022	2021	2022	2021
			Note	f	f	f	f
	Bank Loans				81,800		81,800
	Payments	on account				120,107	114,494
	Trade creditors			202,669	158,779	232,206	161,259
	HMRC			76,053		76,053
	Accrual s			123,588	100,255	126,999	101,186
	Deferred	income	(21)	17,301	11,913	17,301	11,913
	Other creditors			6,083	5,305	9,141	12,556
				425,694	358,052	581,807	483,208
	Amounts	due after one year		Company		Group
				2022	2021	2022	2021
				f	f	f	f
	Bank loans				379,947		379,947
					379,947		379,947

Income def	erred in accordance	with FRS102 and includ	ed in accruals	and deferred inc	ome was:
For 2022		Balance at			Balance at
		1April f	Released f	Deferred f	31March f
Refundable	event income	11,913	11,913	12,301	12,301
Ma rketi ng	Income			5,000	5,000
		11,913	11,913	17,301	17,301
For 2021		Balance at			Balance at
		1April f	Released f	Deferred f	31March f
Refundable	event income	43,026	43,026	11,913	11,913
Nursing home project		23,899	23,899
		66,925	66,925	11,913	11,913

COMPANY	COMPANY	COMPANY
For the Year Ended 31March 2022								Transfer
			Opening			Investment		from / (to)	Closing
			Fund			Gains	/	General	Fund
Funds			Value f	Income f	Expenditure f	(Losses) f		Fund f	Value
General Fund			3,519,655	6,311,513	(4,513,722)	21,185		275,295	5,613,926
Designated Funds
Repairs and Renewals			100,000		(22,379)			(77,621)
Renovation/Refurbishment		Therapy						250,000	250,000
Centre
Norton Bridge Renovation								70,000	70,000
Acquistion 84 Refurbishment		of Property						1,100,000	1,100,000
Renewal of IT			100,000					(35,000)	65,000
Training and Development			7,978		(9,127)			11,149	10,000
Legacy Equalisation			120,000	918,533				(918,533)	120,000
Loan Repayments Emergency Campaign			467,328 674,310 1,469,616	918,533	(466,348) (497,854)			(980) ~674310 (275 295)	1615000
Restricted Funds
Capital and Equipment	Funds		28,927	96,589	(22,974)				102,542
NHSE Capacity Funding Service Funds Other Restricted Funds			14,883 23,709	804,334 116,806 11,4D2	(804,334) (117,677) ~7,061				14,012 28,050
			67,519	1,029,131	(952,046)				144,604
			5,D56,790	8,259,177	~5,963,622	21,185			7,373,530
For the Year Ended 31March		2021						Transfer
			Opening			Investment		from / (to)	Closing
			Fund			Gains	/	General	Fund
Funds			Value f	Income f.	Expenditure f	(Losses) f		Fund f	Value f
General Fund			2,613,743	4,699,530	(4,139,320)	83,128		262,574	3,519,655
Designated Funds
Repairs and Renewals			60,000		(7,390)			47,390	100,000
Renewa I of IT			100,000						100,000
Trai ning and Devel op ment Legacy Equalisation			11,000 120,000	245,807	(3,022)			(245,807)	7,978 120,000
Retail Vehicle			7,550		(108)			(7,442)
Loa n Repayments Emergency Campaign			538,473 837,023	825 095 1,070,902	(14,430) ~150,785 (175,735)			(56,715) (262,574)	467,328 674310 1,469,616
Restricted Funds
Capital and Equipment NHSE Capacity Funding	Funds		33,709	27,808 1,714,251	(32,590) (1,714,251)				28,927
Service Funds Other Restricted Funds			14,434 25,615 73,758	180,576 7,083 1,929,718	(180,127) ~8989 (1,935,957)				14,883 23,709 67,519
			3,524,524	7,700,150	~6,251,012	83,128			57056,790

For the	Year Ended 31March 2022	Year Ended 31March 2022				Investment
						Gains /	Transfer
			Opening			(Losses)	from / (to)	Closing
			Fund			and	General	Fund
Funds			Value	Income	Expenditure	Provisions	Fund	Value
			f		f	f	f	f
General	Fund		3,226,476	6,965,931	(5,185,548)	20,140	275,295	5,302,294
Designated		Funds	1,469,616	918,533	(497,854)		(275,295)	1,615,000
Restricted		Funds	67,519	1,029,131	(952,046)			144,604
			4,163,611	8,913,595	~6635,448	20,140		7,061,898
For the	Year Ended 31March 2021					Investment
						Gains /	Transfer
			Opening			(Losses)	from / (to)	Closing
			Fund			and	General	Fund
Funds			Value	Income	Expenditure	Provisions	Fund	Value
			f		f		f	f
General	Fund		2,348,753	5,337,846	(4,809,166)	86,469	262,574	3,226,476
Designated		Funds	837,023	1,070,902	(175,735)		(262,574)	1,469,616
Restricted		Funds	73,758	1,929,718	(1,935,957)			67,519
			3,259,534	8,338,466	~6,920,858	86,469		4,763,611

		&1year	2-5 years	+5 years
Company	82 Group as at 31.03.22	300,970	494,604	90,557
Compa ny	84 Group as at31.03.21	283,391	495,724	155,557