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2022-03-31-accounts

WILLOWBROOK HOSPICE

Annual Report 2021/22

The Best Care, Delivered with Compassion for our Community

on our Wards Together we are Willowbrook

“Support, Fun, Warmth and Laughter” (Patients)

www.willowbrook.org.uk

REFERENCE AND ADMINISTRATIVE DETAILS

The Trustees are pleased to present their strategic report and accounts of the charity for the year ended 31 March 2022. The accounts have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) 2015 and are in accordance with the Companies Act (2006) and relevant accounting standards.

Charity name: Willowbrook Hospice
Charity number: 1020240
Company number: 2808633
Executive Management Team: Clinical Director and Chief Offcer: Mrs Chris Haywood
Medical Director: Dr Paula Powell
Corporate Director: Mr Alun Owen
Registered Offce: Portico Lane
Prescot
Merseyside
L34 2QT
Auditors: Livesey Spottiswood
Chartered Accountants & Registered Auditors
17 George Street
St Helens
Merseyside
Bankers: National Westminster Bank plc
PO Box 25
5 Ormskirk Street
St Helens
Merseyside
WA10 1DR

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REPORT OF THE TRUSTEES AND CONSOLIDATED ACCOUNTS 2021/22

Index

----- Start of picture text -----
FROM OUR CHAIRMAN 4
A NOTE FROM OUR PATRON 5
STRUCTURE, GOVERNANCE AND MANAGEMENT 6
TRUSTEE APPOINTMENT RECORD 6
TRUSTEE ASSURANCE GROUPS 7
OBJECTIVES AND ACTIVITIES 9
PUBLIC BENEFIT 9
TRUSTEE REPORT 10
• ACHIEVEMENTS AND PERFORMANCE IN 2021/22 10
• FINANCIAL REVIEW 15
AUDITED ACCOUNTS 17
• NOTES TO THE ACCOUNTS 24-41
APPENDIX – ORGANISATIONAL CHART 42
----- End of picture text -----

The Trustees are pleased to present their report with the financial statements of the charity for the year ending 31 March 2022.

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FROM OUR CHAIRMAN

After 12 months in the pandemic, we started this next financial year for Willowbrook with Covid-19 restrictions still in place and continuing to impact on our service delivery; our fundraising and retail income also remaining much reduced. Unable to meet face-to-face, our medical and clinical teams had already turned to virtual methods in supporting our patients but were by now, well practiced in managing the many

telephone and video calls they made with patients each week. Our shops, though open, were still subjected to screens, mask wearing, and a limit on how many people could be in the shops at any one time. Gathering in groups to attend fundraising activities was not possible at all. Earlier in the previous year, we also had to make difficult decisions to reduce costs, ensuring long-term sustainability and survival for Willowbrook Hospice.

This was the backdrop to how Willowbrook Hospice started this financial year of 2021/2022.

However, as Spring 2021 turned into early Summer, restrictions were eased, and Willowbrook could increase its re-engagement in person with our community. The Board of Trustees agreed to the purchase of a marquee, sited at The Living Well, to enable some ‘fresh air’ fundraising activities to commence and our shops were able to trade more reliably as our community again rose to support the hospice. Through determined negotiation with our CCG partners, our Executive Management Team (EMT) had already achieved additional funding to improve our IT equipment and its systems, resulting in better connectivity. The success of implementing these funds meant that although visiting was still severely restricted, our outreach services and the medical teams were able to increase the effectiveness and regularity of contact with our patients to maintain their needed levels of care.

As had happened in 2020, the Government also stepped up their support for hospice care. Alongside this additional funding, the performance of our shops and the work of our fundraising departments with the support of our supporters and volunteers across the community all grew and improved. This support, together with the joint working of the Board of Trustees and the EMT, meant that Willowbrook ended the year in a very robust financial position as you will see from the annual accounts reported later in this document.

The Board of Trustees has since been able to make the decision to invest some of our reserves in much needed improvements to the hospice buildings; making repairs to our leaking roof and upgrading our older bedrooms to ensure that all our patients have the best care and levels of comfort that they deserve. We are also investing in the opportunity to extend our café at The Living Well and thus increase the income we can generate from this popular venue.

On a very sad note, I wish also to pay tribute to our former trustee, Melanie Simmonds. Mel joined the Board of Trustees in 2016 and brought with her vast experience from her successful finance career in the NHS. Mel was admitted to the hospice during 2021 but sadly died in the Autumn. Even at what was a very difficult time for her and her family, Willowbrook was high in her thoughts as Mel launched an appeal to help support our work. This raised in the region of £9,000 and as Mel requested, these funds will go towards the refurbishment plans for the hospice. Mel was instrumental in improving the governance of Willowbrook and the implementation of robust measures to ensure the long-term viability of the hospice. Everyone at Willowbrook is most grateful to Mel for her commitment to our cause and on their behalf, I send our best wishes to her family and friends.

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As we entered the final quarter of 2021/22, with the threat of Covid-19 now at last receding, we looked to the future. Our intentions this next year are to ensure that our services remain at the very highest level of quality we can provide, complete the plans to improve our facilities and reconnect with our community through fundraising activities and within our shops. In July 2022, it will be our 25th Anniversary and in next year’s Annual Report, I look forward to being able to tell you how we commemorated this incredible achievement and what we have also achieved through our work as the outstanding Willowbrook hospice across St Helens and Knowsley.

On behalf of the Board of Trustees and everyone at Willowbrook, thank you for your time and commitment to ensure Willowbrook’s priority of providing outstanding care for the people in our communities remained, and remains, possible.

Please stay safe and well and my best wishes to you all.

Alan J Chick JP DL Chairman of the Board of Trustees

A NOTE FROM OUR PATRON

As for many small charities, as Willowbrook entered its second year with Covid-19 restrictions still in place, the future remained very uncertain. However, as a Patron of the hospice, I am very pleased to see how well-supported the hospice has been by the members of its St Helens and Knowsley community.

The lifting of the final restrictions in the summer of 2021 meant that fundraising activities could restart in earnest and the shops begin trading once more as the country slowly returned to what we previously thought of as normal. This fantastic support, alongside the work of the staff and volunteer teams, enabled Willowbrook to end the year in a strong financial position.

The pandemic also taught all of us that we could work in a different way and it’s good to see that the hospice was quick to embrace this with video and phone contact used extensively for those patients they were unable to see face to face.

The clear hope is that in the next year of 2022/2023, Willowbrook will build on these new techniques and continue to grow, delivering urgent care support services to more people, when and where they need them. Over the next 12 months, the hospice is investing in improving its facilities for patients to mark its 25th anniversary year and I look forward to reporting on the success of these developments in next year’s report.

On behalf of everyone associated with Willowbrook, I wish to pass on my thanks to you for your support and to say that I’m proud to be involved with such an outstanding organisation.

Roger Johnson Journalist and Broadcaster

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STRUCTURE, GOVERNANCE AND MANAGEMENT

DIRECTORS AND TRUSTEES

The directors of this charitable company (Willowbrook Hospice) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

The trustees serving during the year and since the year end were as follows:

Dr Karen Beeby Mr Kevin Gallimore Mrs Sarah Carberry Dame Elaine Inglesby-Burke Mr Alan Chick (Chairman) Ms Melanie Simmonds (resigned 28/11/2021) Mr Ian Craig Mr Ken Stringer Mr Jon Dobson Dr Michael G Van Dessel Mr Steven Fairhurst Cllr Mr Frank Walsh

TRUSTEE APPOINTMENT RECORD

Trustees

----- Start of picture text -----
Trustee record of
Date of initial
appointments and
appointment
re-election
Dr Karen Beeby 27/09/2007 R R R R R
Sarah Carberry 26/09/2019 //////////////////////////////////////////////////////////////////////////////// A R
Alan Chick 01/08/1998 R R R R Re (as
(Chairman) Chair)
Ian Craig 06/07/2021 //////////////////////////////////////////////////////////////////////////////////////// A R
Jonathan Dobson 06/07/2021 //////////////////////////////////////////////////////////////////////////////////////// A R
Kevin Gallimore 19/03/2015 ////////////////////////////////////////////// A R R R
Stephen Fairhurst 06/07/2021 //////////////////////////////////////////////////////////////////////////////////////// A
Dame Elaine
29/10/2009 A R R R R
Inglesby-Burke
Melanie Simmonds 29/09/2016 /////////////////////////////////////////////////////// A R Re
Ken Stringer 02/11/1995 R R R R R
Dr M G Van Dessel 22/05/2014 ////////////////////////////////////// A R R
Frank Walsh 27/09/2018 /////////////////////////////////////////////////////////////////////// A R
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
----- End of picture text -----

Key: A = Appointed R = Re-election Re = Retired

In accordance with the Articles of Association, the trustees retire in rotation at the Annual General Meeting. However, if eligible for re-election, this will be confirmed at the AGM.

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TRUSTEE ASSURANCE GROUPS

INCOME STEERING
GROUP		 Frank Walsh
(Chair)
Alan Chick
Steven Fairhurst
In attendance:
Dr Paula Powell
Medical Director
Alun Owen
Corporate Director
Stephen Carroll
Corporate Business
Manager
Jane Brown
(advisor)
Wendy Spencer
(advisor)
CLINICAL
ASSURANCE
GROUP		 Dr Michael Van
Dessel
(Chair)
Alan Chick
Elaine Inglesby-Burke
Dr Karen Beeby
Sarah Carberry
In attendance:
Dr Paula Powell
Medical Director
Chris Haywood
Clinical Director
Margaret McConaghy
Inpatient Services
Manager
Kelly De Souza
Outreach Services
Manager
DIGITAL AND
TECHNOLOGY
GROUP		 Ian Craig
(Chair)
Steven Fairhurst
In attendance:
Chris Haywood
Clinical Director
Alun Owen
Corporate Director
Andrew Appleton
Estates and Facilities
Manager
Kelly De Souza
Outreach Services
Manager
HUMAN
RESOURCES
(HR) GROUP		 Jon Dobson
(Chair)
Ken Stringer
Alan Chick
In attendance:
Chris Haywood
Clinical Director
Danielle Pfeiffer
HR Manager (until
31/12/21)
Emma Creighton
HR Manager (from
01/01/22)
Alun Owen
Corporate Director
FINANCE GROUP Melanie Simmonds
(Chair until 28/11/21)
Ian Craig
(Chair from 01/12/21)
Alan Chick
Ken Stringer
Karen Beeby
In attendance:
Chris Haywood
Clinical Director
Dr Paula Powell
Medical Director
Lesley Sephton
Finance Manager
Alun Owen
Corporate Director

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Governing Document

The company is governed by its Memorandum and Articles of Association.

The company is limited by guarantee, whereby every member of the company undertakes to contribute to the assets of the company in the event of winding up, while they are members or within one year after they cease to be a member, for payment of the debts and liabilities of the company contracted before they cease to be members, such amounts as may be required not exceeding £1.

Appointment of Trustees

The trustees who have served during the year are set out on page 6.

The trustees are appointed by the members of the Company and every three years each trustee retires by rotation but may offer themselves for re-election in accordance with the Articles of Association.

The Board reached a renewed agreement for any trustee with effect from 2017 AGM onwards – after three consecutive terms (totalling nine years), a trustee must ‘step down’ for at least one year before being eligible for potential re-election.

Trustee Induction and Training

The trustees undergo an induction to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the Business Plan and recent financial performance of the charity. During this induction they meet key employees and other trustees. Trustees are encouraged to attend appropriate external events where these will facilitate the undertaking of their role and provide additional knowledge and information.

Organisation

The Board of Trustees governs the Charity. The Board usually meets bi-monthly (monthly during part of 2021/22) to manage the charity’s affairs, receiving reports from the Assurance sub-groups, details of which are set out on page 7. All operational activities are carried out by the Executive Management Team which has the delegated authority, within terms of delegation approved by the Trustees, to carry out these matters. Within the Executive Management Team, there is also a nominated ‘Chief Officer’ appointed by the Board of Trustees.

Key Management Personnel

The Trustees consider the key management personnel to be the Executive Management Team. During the time applicable to this report, the remuneration of the key management personnel was set in reference to the ‘Willowbrook Hospice – Agenda for Change’ Policy which is an adaptation of the ‘NHS Agenda for Change’ policy. All salaries – and any changes – are always subject to affordability.

Risk Management

The Trustees consider the major strategic, business and operational risks that the charity faces each year when considering budgets and business plans. Systems have been developed and put in place to monitor and control these risks to mitigate any impact that the risks may have in the future.

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OBJECTIVES AND ACTIVITIES

The objectives of the charity are to:

The principal activity of the subsidiary company, Willowbrook Hospice Trading Company Limited is to operate our portfolio of charity retail for the benefit of Willowbrook Hospice.

There have been no material changes in policy or objectives throughout the period.

The strategies employed to achieve the charity’s objectives are to:

These key strategies will be achieved by:

PUBLIC BENEFIT

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TRUSTEE REPORT

ACHIEVEMENTS AND PERFORMANCE

Overview

The impact of Covid-19 was still evident during the year 2021/22 with some social and commercial activity restrictions remaining in place for part of the year. The key priorities for the EMT and the Board of Trustees were to deliver hospice services, safeguard jobs, secure any additional financing and grants to underpin the long-term sustainability for Willowbrook.

The immediate measures taken to conserve reserves and reduce expenditure in the previous year were still current whilst income reductions remained in consequence of ongoing restrictions.

With the improved internet and connectivity secured with additional funding in 2020/21, patient services were able to continue and grow. The opportunity to reflect on and highlight the work that we do across the organisation and show progress made is reported in the annual Quality Account publication: an annual report about the quality of our services for the public. These accounts are an important way for the hospice to report on quality and show improvements in the services that we deliver to the communities of St Helens and Knowsley. For the narrative around our clinical and medical services in 2021/22, our most recently published Quality Account 2021/22 is published on the Willowbrook Hospice website: www.willowbrook.org.uk

With the Quality Accounts already reporting on our clinical and medical provision, this Annual Report for 2021/22 will focus on the Corporate activities that support the patient-focused services. This last financial year presented fewer Covid-19 related challenges than the previous year and as a result, the hospice finished the year with a much more positive outcome than that which had seemed the possibility at its beginning. Significant work had also been completed within Fundraising to agree a development strategy that was aligned with the many opportunities presented post-Covid which will be implemented in 2022/23.

Alongside this work, the Trading Company was asked to review its portfolio (reduced in 2020/21) and identify opportunities for additional growth. In addition, with the approved financial position achieved for Willowbrook during 2021/22, the Board of Trustees had asked the EMT to prepare a list of Strategic Investments for which financial provision could be made within the accounts. However, this annual report clearly focuses on the developments made during 2021/22 with a brief reference to the plans to be achieved in the next financial period.

The Trustees would like to thank all staff, volunteers and supporters, not only who contributed to the successes of last year but also over the preceding 24 years. The hospice today could not be what it is without the effort of everyone in making Willowbrook one of the most respected hospices across the Cheshire and Merseyside region.

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TRUSTEE REPORT continued

Trading Company

Trading was still initially disrupted by Covid-19 in the early part of this year. However, once Government-imposed restrictions were finally lifted, the Trading Company performed very strongly. The café at The Living Well was added to their retail portfolio in July 2021 and with a review of its staffing structure, appearance and hospitality offer, the café increased sales and achieved profitability within three months of the changes being implemented.

Left: The café terrace and interior after refurbishment

Below: Donations of goods to be sorted, tagged and priced

The shops have performed consistently well, as evidenced by the contributions made as donations to the running costs of the hospice. The operating model introduced in 2020 has worked extremely well, enabling expenditure to remain well-managed and low whilst income continued to grow. Donated goods remained at a high level, as seen in this picture (right).

The Trading Company Directors have agreed that the intentions for 2022/23 include seeking out additions to the shop portfolio, develop The Living Well café further in terms of capacity and food offer and ensure that the Trading Company remains as a key income generator for Willowbrook.

A return to events

As 2021 progressed and Covid-19 restrictions reduced and eventually lifted, larger gatherings could again take place.

Willowbrook and our supporters were poised to take advantage of this, and we celebrated with a first ever and very successful Scarecrow Ball at Saints rugby ground with the monies raised designated by the organisers for sharing between the hospice and our community charity colleagues, the Standing Tall Foundation.

Festive afternoon teas took place at The Living Well and Johnny Vegas hosted a Christmas Lights ‘switch-on’ at the Griffin Pub and Restaurant in Eccleston.

Top right: Promotion for the Scarecrow Fest in the local press

Right: Some of our lovely volunteers hosted festive afternoon teas Far right: Johnny Vegas assisted the Christmas Lights ‘switch-on’

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TRUSTEE REPORT continued

Income Steering Group

This trustee-led subgroup oversees the work and income generation of the Fundraising Department and thus were very busy in 21/22 as events re-commenced.

As 2021 initially began, most fundraising opportunities remained as online only activities. However, as restrictions eased slightly in the Spring of 2021, the Board of Trustees agreed the purchase of a marquee, to be sited at The Living Well.

The arrival of the marquee enabled semi-outdoor fundraising events to be scheduled, in line with safe guidance for the gathering of groups. A number of Gin tasting and Rock and Roll Bingo evenings were quickly booked in which meant that Willowbrook covered the cost of the marquee very swiftly. It remains an excellent asset to the fundraising department, offering great flexibility and new opportunities for hosting income-generating activities without the cost of hiring an external venue.

The marquee was also used as the base to host traditional fetes and classic car club meetings. With the new Fundraising strategy in place, supported by the related review of significant income streams, Willowbrook is now focused on growing our key relationships across the community ensuring targeted growth in our income.

The marquee under construction

The marquee was the base to hold a Classic Car Show in September 2021 as well as fetes

Volunteering

Volunteering continues to remain strong and through our partnerships with other small charities, the team have recruited a more diverse group of people eager to help support the Willowbrook cause.

Without the return of the Staff and Volunteer Awards, we still wanted to celebrate the work of our committed volunteers, and so the ‘Above and Beyond’ online awards continued for a further year. In 2022, it is hoped we can bring back an ‘in-person’ event to celebrate the work of our incredible people.

Two volunteers supporting the annual Christmas Tree collection

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TRUSTEE REPORT continued

Estates and Facilities

Despite the partial closure of our retail estate, the Estates and Facilities team still had a very busy year; not only maintaining the hospice to the highest standards through the need for increased infection control management, additional cleaning and ongoing catering for staff and patients but also maintaining the security of our trading company shop sites.

The team also helped with the siting of our very own ‘ Willowbrook Angel’ , on loan for the latter part of 2021 at the hospice as part of a national initiative to publicise hospice care.

The ‘Willowbrook Angel’

Gardening

In the Summer of 2021, we were able to welcome the return of our ‘Open Gardens’ event at the hospice.

Despite lockdowns, the Japanese Garden Society and our wonderful volunteers continued to maintain our beautiful gardens and we once again received an award from the Royal Horticultural Society’s North West in Bloom competition.

Our staff and volunteers are to be congratulated in managing the necessary maintenance and making improvements during another very challenging year.

The return of the ‘Open Gardens’

Digital and Technology

With the grant received in the last year from St Helens CCG, having been able to upgrade our IT infrastructure across the hospice and our Corporate Departments, further work was completed to improve the connectivity for the Trading Company. This achieved considerable savings with more advantageous contracts.

In addition, the new equipment led to greater interaction with our patients who were still not always able to attend the hospice, we have also maintained improvements for staff with the option for more flexible access to Willowbrook IT systems. This will be rolled our further to enhance access for our Trustees in the next year.

Website

‘North West Tonight’ reporter Dave Guest leading on the evening’s news feature

Our refreshed website was launched in late 2021 and continues to grow awareness and income for the hospice. It has enabled us to report on events swiftly, provide accurate patient and service information updates more quickly and effectively and use it to publicise our work.

Traditional publicity also supported our work such as when we were the subject of a BBC North West Tonight feature on hospices and their finances post-pandemic in the region.

Johnny Vegas modelling our branded ‘hoodie’ on television, in support of Willowbrook

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TRUSTEE REPORT continued

Awards and Achievements

In 2021, Willowbrook was awarded the Navajo award from In-Trust Merseyside. This important award was added to with the award of ‘Disability Confident’ employer status. Both these awards have kickstarted work on Equality, Diversity and Inclusion across Willowbrook.

Charge Nurse Charlie Hyland is pictured receiving the Navajo award on behalf of Willowbrook Hospice. Charlie was key to us receiving the award

Finance

As a Registered Charity (No 1020240) and Company Limited by Guarantee (No: 2808633), Willowbrook Hospice submits an Annual Return for public display on the Charity Commission website https://www.gov.uk/government/organisations/charitycommission and files its Audited Accounts at Companies House.

Our Annual Returns are available by scanning this QR code with your smartphone or tablet.

The statutory grant income received in 2021/22 represents around 44% of the total costs associated with the provision of relevant health services during the reporting period. The remaining income is generated through our well-established Fundraising and Trading Company teams; from events and campaigns, our Lottery team; our network of retail shops, donations, legacies and the generous support from the residents of the communities that we serve.

Conclusion

This last year was obviously an improvement on 2020/21 and the Willowbrook community rose to the challenge yet again. We wish to thank everyone who stepped up to help sustain Willowbrook and its much needed services during the year. As the financial figures show, the hospice has ended the year in a very strong position, the impact of the development plans for 2022/23 will be reported in next year’s annual report.

Thank you to our Board of Trustees, staff, supporters and volunteers for all their commitment and support that enables us to say that Willowbrook Hospice will be a part of our community for many more years.

Staff at the hospice with some generously donated goodie bags

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TRUSTEE REPORT continued

FINANCIAL REVIEW 2021/2022

The group shows a consolidated net increase in overall available funds at the end of the year of £1,497,444.

Income

Total incoming resources were £6,076,440 representing a decrease of £254,774 compared to the previous year.

Donations and grants also unfortunately reduced in this year but legacies remained strong. Once again, we find ourselves very grateful to the people of St Helens and Knowsley for thinking of us when making their wills.

Income from charitable activities, the monies received from the Clinical Commissioning Groups (CCGs), rose overall to £2,381,278 – an increase of £457,459 which was largely due to Willowbrook meeting the needs of a few ‘out of area’ patients. The hospice continues to receive regular payments direct into its bank account for the special care that it provides on behalf of the CCGs. The CCGs have verbally indicated that there should be no material changes to the agreements following the transition to the ICS in later 2022.

Income from the trading subsidiary rose to £2,182,803 from £1,578,225 in the previous year. This was largely due to the impact of the shop closures in the previous year owing to Covid-19. This increase in income from the trading subsidiary represented continued strong performance from the shops and from the lottery.

Expenditure

Total expenditure in the year fell from £4,814,014 to £4,582,032 a decrease of £231,982 from the previous year.

Reserves Policy

The Trustees continue to review the Charity’s needs for reserves, in line with guidance issued by the Charity Commission and we hold a detailed Reserves Policy.

The historical information covering the vulnerable nature of the Charity’s income streams which are dependent on voluntary giving together with the needs of patients and their families for the continuity and range of care provided by Willowbrook Hospice has been reviewed. This, together with the obligations of the hospice towards its employees, means that the Trustees feel it is prudent, where possible, to aim to hold reserves of between six to nine months of budgeted expenditure. The combination of received sustainability funding via NHS England and the drive to reduce expenditure across Willowbrook has resulted in our current cash reserves being in excess of this requirement and equivalent to 12 months of operating costs.

As part of the current policy on reserves, where the reserves would exceed nine months, the Trustees have agreed the proposals by the EMT of a strategic investment of £954,200. This is currently held as designated funds for projects which benefit the objectives of the hospice and the future financial stability of the hospice. In 2022, these funds will be used to refurbish and upgrade patient facilities at the hospice, enhance patient experience, improve IT facilities and develop further income generating opportunities for the Trading Company portfolio at The Living Well building.

An analysis of cash reserves at 31 March 2022 reveals that the reserves increased to £3,475,775 up from £2,827,505.

This figure is equivalent to approximately 11 months of running costs for the hospice, an increase from seven months of running costs held at the end of 2021.

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TRUSTEE REPORT continued

Investment powers and policy

Under the Memorandum and Article of Association, the Charity has the power to invest in any way the trustees wish. The trustees have considered the most appropriate policy for the investment of surplus funds and as at 31 March 2022, apply the following approach:

  1. Ensuring adequate short-term funds (< 1 year) are always available so as to enable the hospice to meet its financial obligations to its employees and creditors. A minimum balance of £500,000; equivalent to just over 1 month’s running costs, should be always maintained.

  2. Investing in medium term funds (1-5 years). These investments are primarily for regular income and for capital growth over the five-year period and would typically be represented by good quality bonds. No more than 75% of total funds will be invested in medium term investments.

  3. Investing in long term funds (> 5 years). These investments are for capital growth over the long term and would typically be represented by equities. No more than 25% of total funds will be invested in long term investments; however, in the exceptional circumstances of a sudden windfall receipt or of strong market performance, this percentage may be exceeded. Any such exception will be reviewed at each Board Meeting.

Trustees’ responsibilities in relation to the financial statements

The trustees (who are also the directors of Willowbrook Hospice for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement as to Disclosure of Information to Auditors

In so far as the trustees are aware there is no relevant audit information of which the charity’s auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information

The Report of the Trustees, incorporating a Strategic Report was approved by the trustees as the Company’s directors on 21 November 2022 and signed on their behalf by:

D A W Owen

(Secretary)

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AUDITED ACCOUNTS

WILLOWBROOK HOSPICE (LIMITED BY GUARANTEE) INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF WILLOWBROOK HOSPICE

Opinion

We have audited the financial statements of Willowbrook Hospice (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 March 2022 which comprise the Consolidated Statement of Financial Activities, the Balance Sheets, 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 (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with those 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 or conditions that, individually or collectively, may cast doubt on the group’s and parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in 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 trustee’s annual report, other than the financial statements and our report of the Independent Auditors thereon.

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.

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 whether there is a material misstatement in the financial statements or a material misstatement of 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 nothing to report in this regard.

17

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF WILLOWBROOK HOSPICE continued

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Statement of Trustees Responsibilities, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal 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 group’s and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern 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.

Our responsibilities for the 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 a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an 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 procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. However, the primary responsibility for the prevention and detection of fraud rests both with those charged with governance of the entity and management.

Our approach was as follows:-

18

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF WILLOWBROOK HOSPICE continued

There are inherent limitations in the audit procedures described above. The further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities . This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent charitable company and the parent charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Andrew McMinnis ACA FCCA (Senior Statutory Auditor) For and on behalf of Livesey Spottiswood Chartered Accountants & Statutory Auditors 17 George Street St Helens Merseyside WA10 1DB

Date:

19

AUDITED ACCOUNTS continued

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Notes
Unrestricted
Funds
£
Restricted
Funds
£
Income and endowments from:
Donations and legacies
2
912,968
–
Charitable activities
3
1,630,308
750,970
Other trading activities
4
2,313,288
23,870
Investments
5
21,476
–
Other income
6
115,353
308,207
Total income
4,993,393
1,083,047
Expenditure on:
Raising funds
7
1,265,488
–
Charitable activities
9
2,854,524
462,020
Total expenditure
4,120,012
462,020
Net income from operating
activities for the year
873,381
621,027
Net gains on investments
3,036
–
Net income for the year
876,417
621,027
Transfer between funds
311,133
(311,133)
Net movement in funds
1,187,550
309,894
Reconciliation of funds
Total funds brought forward at 1 April 2021
5,028,148
2,443,115
Total funds carried forward at 31 March 2022
6,215,698
2,753,009		 2022
Total
£
912,968
2,381,278
2,337,158
21,476
423,560
6,076,440
1,265,488
3,316,544
4,582,032
1,494,408
3,036
1,497,444
–
1,497,444
7,471,263
8,968,707		 2021
Total
£
1,349,688
1,923,819
1,718,962
26,691
1,312,054
6,331,214
1,301,629
3,512,385
4,814,014
1,517,200
47,961
1,565,161
–
1,565,161
5,906,102
7,471,263

The consolidated statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

The notes on pages 24 to 41 form part of these accounts.

20

AUDITED ACCOUNTS continued

CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2022

Company number: 2808633

Notes
Fixed assets
Investments
15
Tangible fxed assets
16
Current assets
Stock
17
Debtors
18
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year
19
Net current assets
Total assets less current liabilities
Creditors:
amounts falling due after more than one year
20
Total net assets
The funds of the charity:
Unrestricted funds
23
Unrestricted funds held in tangible fxed assets
23
Designated funds
23
Restricted funds
24
Non-charitable trading funds
23
Total funds		 2022
£
£
648,017
4,231,779
4,879,796
7,963
1,048,193
3,475,775
4,531,931
(443,020)
4,088,911
8,968,707
–
8,968,707
3,319,094
1,928,088
954,200
2,753,009
14,316
8,968,707		 2021
£
£
644,981
4,374,999
5,019,980
8,288
309,724
2,827,505
3,145,517
(478,720)
2,666,797
7,686,777
(215,514)
7,471,263
3,016,488
1,989,652
–
2,443,115
22,008
7,471,263

The accounts were approved by the Trustees and signed on their behalf on 21/11/22 by:-

TRUSTEE Print Name TRUSTEE Print Name

The notes on pages 24 to 41 form part of these accounts.

21

AUDITED ACCOUNTS continued

CHARITY BALANCE SHEET AS AT 31 MARCH 2022

Company number: 2808633

Notes
Fixed assets
Fixed asset investments
15
Tangible fxed assets
16
Current assets
Debtors
18
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year
19
Net current assets
Total assets less current liabilities
Creditors:
amounts falling due after more than one year
20
Total net assets
The funds of the charity:
Unrestricted funds
23
Unrestricted funds held in tangible fxed assets
23
Designated funds
23
Restricted funds
24		 2022
£
£
648,023
4,229,899
4,877,922
1,153,901
3,235,403
4,389,304
(312,835)
4,076,469
8,954,391
–
8,954,391
3,319,094
1,928,088
954,200
2,753,009
8,954,391		 2021
£
£
644,987
4,364,004
5,008,991
268,861
2,815,223
3,084,084
(428,306)
2,655,778
7,664,769
(215,514)
7,449,255
3,016,488
1,989,652
–
2,443,115
7,449,255

Approved by the Trustees and signed on their behalf on 21/11/22 by:-

TRUSTEE

TRUSTEE Print Name TRUSTEE Print Name

The notes on pages 24 to 41 form part of these accounts.

22

AUDITED ACCOUNTS continued

CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

Note
2022
£
£
Cash fow from operating activities
Cash generated from operations
1
894,453
Interest paid
(823)
Net cash provided by operating activities
893,630
Cash fows from investing activities:
Purchase of tangible fxed assets
(35,739)
Sale of tangible fxed assets
1,417
Charibond and Charifund income
17,207
Interest received
4,269
Net cash (used in)/provided by investing activities
(12,846)
Cash fows from fnancing activities:
Loan repayments in the year
(232,514)
Net cash used in fnancing activities
(232,514)
Change in cash and cash equivalents in
the reporting period
648,270
Cash and cash equivalents at 1 April 2021
2,827,505
Cash and cash equivalents at 31 March 2022
3,475,775
1
Reconciliation of net income to net cash fow from operating activities
Net income from operating activities for the reporting period
Adjustments for:
Depreciation charges
(Proft)/Loss on sale of tangible fxed assets
Investment income
Interest paid
Decrease/(Increase) in stocks
(Increase)/Decrease in debtors
(Decrease)/Increase in creditors
Net cash provided by operating activities		 2021
£
£
1,548,074
(5,798)
1,542,276
(24,255)
4,507
20,478
6,213
6,943
–
–
1,549,219
1,278,286
2,827,505
2022
2021
£
£
1,494,408
1,517,200
178,503
184,437
(961)
3,512
(21,476)
(26,691)
823
6,125
325
(5,791)
(738,469)
39,549
(18,700)
(170,267)
894,453
1,548,074		 2021
£
£
1,548,074
(5,798)
1,542,276
(24,255)
4,507
20,478
6,213
6,943
–
–
1,549,219
1,278,286
2,827,505
2022
2021
£
£
1,494,408
1,517,200
178,503
184,437
(961)
3,512
(21,476)
(26,691)
823
6,125
325
(5,791)
(738,469)
39,549
(18,700)
(170,267)
894,453
1,548,074
1,549,219
1,278,286
2,827,505
2021
£
1,517,200
184,437
3,512
(26,691)
6,125
(5,791)
39,549
(170,267)
1,548,074

23

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared in accordance with 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 issued in October 2019 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Companies Act 2006.

The hospice meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policies. The financial statements are prepared in sterling which is the functional currency of the charity.

Legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Significant judgements and key sources of estimation uncertainty

The most significant areas of judgement and key assumptions that affect items in the accounts are in relation to estimating depreciation and support costs.

Group financial statements

The financial statements consolidate the results of the charity and its wholly owned subsidiary Willowbrook Hospice Trading Company Ltd. A separate Statement of Financial Activities and Income and Expenditure Account for the charity has not been presented because the charity has taken advantage of the exemption afforded by section 408 of the Companies Act 2006.

Funds

Funds held by the charity are either:

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Where income has related expenditure (as with fundraising or contract income), the income and related expenditure are reported gross in the Statement of Financial Activities.

24

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

Donations, grants and gifts

These are included in the Statement of Financial Activities (SOFA) when:

Income from Gift Aid tax reclaims is recognised for any donations with relevant Gift Aid certificates recognised in income for the year. Any amounts of Gift Aid not received by the year end are accounted for in income and accrued income within debtors.

Income from NHS contracts, government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

For legacies, entitlement is taken on a case by case basis as the earlier of the date on which the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution.

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank.

Sponsorship from events, fundraising and events registration fees are recognised in income when the event takes place.

Donated goods and services

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the item is probable and that economic benefit can be measured reliably.

Donated fixed assets are similarly taken to income at the value to the charity with the item being capitalised in fixed assets.

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. It is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings:

Costs of raising funds comprises fundraising costs incurred in seeking donations, grants and legacies; costs of fundraising activities including the costs of goods sold, shop costs, commercial trading and their associated support costs. Fundraising costs do not include the costs of disseminating information in support of the charitable activities.

Expenditure on charitable activities includes the costs of providing specialist palliative care and support, community services, research and other educational activities undertaken to further the purposes of the charity and their associated support costs. Irrecoverable VAT is charged as a separate cost within expenditure on charitable activities.

Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance cost, finance and office costs.

25

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

Support costs are allocated to each of the activities on one of the following basis: either floor space, staff time or staff headcount depending on the nature of the support costs, to best allocate the costs to each attributable heading.

Costs are allocated between direct charitable and other expenditure according to the nature of the cost. Where items involve more than one category, they are apportioned between the categories according to the nature of the cost.

Leased assets

Rentals payable under operated leases are charged against profits on a straight line basis over the periods of the leases. Assets acquired under finance leases and hire purchase contracts are capitalised as tangible fixed assets and are depreciated in accordance with the accounting policy on depreciation. The related obligations net of finance costs allocated to future periods, are included in creditors. Finance costs are charged as an expense on a straight line basis over the periods of the contracts.

Volunteers

The value of the services provided by volunteers is not incorporated into these financial statements. Further details of their contribution is provided in the Report of the Trustees.

Fixed assets

Fixed assets are capitalised at cost, where acquired or management’s approximate valuation of cost where donated. Items with a value of less than £500 are not capitalised.

Depreciation

Depreciation is provided to write off the cost or revalued amount, less an estimated residual value, of all fixed assets evenly over their expected economic useful lives on a straight line basis as follows:

Buildings 50 yrs Straight Line
Furniture and Equipment 5-7 yrs Straight Line
Computer Equipment 2-4 yrs Straight Line
Motor Vehicles 4 yrs Straight Line

The need for any impairment of a fixed asset write-down is considered if there is concern over the carrying value of an asset and is assessed by comparing that carrying value against the value in use or realisable value of the asset when appropriate.

Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value at the balance sheet date using the closing quoted market price. The Statement of Financial Activities includes the net gains and losses on revaluation and disposals throughout the year.

The charity does not acquire put options, derivatives or other complex financial instruments.

Stock

Stock of retail goods is included at the lower of cost or net realisable value on a first in first out basis. Donated items of stock for resale or distribution are not included in the financial statements until they are sold or distributed because the Trustees consider it impractical to be able to assess the amount of donated stocks as there are no systems in place which record those items until they are sold and undertaking a stock take would incur undue cost for the charity which far outweighs the benefits.

26

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Income from trading subsidiary

Turnover of the subsidiary is the total amount receivable by the company for goods and services provided, excluding VAT plus lottery income.

Lottery income is accounted for in respect of those draws that have taken place in the year. Trading Income is recognised at point of sale for both donated and purchased goods.

Realised and unrealised gains/(losses) on investments

All realised and unrealised gains and losses are taken to the statement of financial activities as they arise. Realised gains and losses on investment are calculated as the difference between the sales proceeds and the original cost of the investment. Unrealised gains and losses are calculated as the difference between market value at the end of year and opening market values.

Pension costs

Willowbrook Hospice contributes to defined benefit contribution scheme on behalf of certain former National Health Service employees. These contributions are fixed by reference to quinquennial valuations by the Government Actuary. The company also operates a defined contribution pension scheme for other employees. Contributions payable for the year for both schemes are charged in the Statement of Financial Activities.

Going Concern

The trustees consider that there are no material uncertainties about Willowbrook Hospice’s ability to continue as a going concern.

27

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
£
£
2
Donations and legacies
Donations
General donations
187,860
–
Donated from fundraising events
193,060
–
In memoriam
124,238
–
Charitable trusts
99,000
–
Covid-19 Appeal
17,843
–
622,001
–
All donations in the previous year relate to unrestricted funds.
Unrestricted
Restricted
£
£
Legacies
Legacies
273,742
–
All legacies in the previous year relate to unrestricted funds.
Unrestricted
Restricted
£
£
Grants
St Helens CCG IT Grant
–
–
Job Retention Scheme
17,225
–
17,225
–
All grants in the previous year relate to restricted funds.
Total donations and legacies
912,968
–		 2022
Total
£
187,860
193,060
124,238
99,000
17,843
622,001
2022
Total
£
273,742
2022
Total
£
–
17,225
17,225
912,968		 2021
Total
£
307,815
236,851
113,182
86,700
189,972
934,520
2021
Total
£
128,283
2021
Total
£
108,000
178,885
286,885
1,349,688

28

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
£
£
3
Income from charitable activities
Government Funding:
Hospice services
1,463,448
–
Out of area CCG funding
166,860
–
Pharmacy costs
–
126,297
24 Hour helpline
–
40,000
NHS Pensions
–
27,310
Clinical Leadership
–
19,088
Whiston Consultants salary funding
–
200,000
Sustainability funding
–
300,000
Occupational Therapist funding
–
38,275
1,630,308
750,970		 2022
Total
£
1,463,448
166,860
126,297
40,000
27,310
19,088
200,000
300,000
38,275
2,381,278		 2021
Total
£
1,440,436
99,230
117,638
40,000
26,615
7,900
153,000
–
39,000
1,923,819

The income from charitable activities last year was £1,923,819 of which £1,539,666 was unrestricted and £384,153 restricted.

Unrestricted
Restricted
£
£
4
Income from other trading activities
Income from trading subsidiary (note 8)
2,182,803
–
Events organised by the hospice
117,859
–
Training programmes
–
23,870
Room hire
12,626
–
2,313,288
23,870		 2022
Total
£
2,182,803
117,859
23,870
12,626
2,337,158		 2021
Total
£
1,578,225
93,183
34,928
12,626
1,718,962

The income from other trading activities last year was £1,718,962 of which £1,684,634 was unrestricted and £34,928 restricted.

Unrestricted
Restricted
£
£
5
Investment income
Charibond and Charifund income
17,207
–
Interest on cash held at bank
4,269
–
21,476
–
All investment income in the previous year relates to unrestricted funds.
Unrestricted
Restricted
£
£
6
Other income
Catering income
19,631
–
NHS England Covid-19 funding
–
308,207
Business interruption income
70,137
–
Other income
10,632
–
Room hire
14,953
–
115,353
308,207		 2022
Total
£
17,207
4,269
21,476
2022
Total
£
19,631
308,207
70,137
10,632
14,953
423,560		 2021
Total
£
20,478
6,213
26,691
2021
Total
£
12,491
1,269,765
–
28,693
1,105
1,312,054

See page 30 for note relevant to Other income.

29

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

6 Other income from page 29

The other income last year was £1,312,054 of which £42,289 was unrestricted and £1,269,765 restricted.

NHS England awarded funding to allow the hospice to make available bed capacity and community support from April 2020 to July 2022 to provide support to people with complex needs in the context of the Covid-19 situation and to provide bed capacity and community support from November 2020 to July 2022 for the same purpose.

7

Unrestricted
Restricted
£
£
Expenditure on raising funds
Fundraising salaries
184,323
–
Other direct fundraising costs
37,288
–
Rent and rates
3,614
–
Support costs (note 10)
21,080
–
Fundraising trading:
Cost of goods sold and other costs (note 8)
1,019,183
–
1,265,488
–		 2022
Total
£
184,323
37,288
3,614
21,080
1,019,183
1,265,488		 2021
Total
£
184,116
17,553
3,103
22,113
1,074,744
1,301,629

All expenditure in relation to raising funds in the previous year relates to unrestricted funds.

8 Fundraising trading: cost of goods sold and other costs

In accordance with its Memorandum and Articles of Association, the trading subsidiary pays to the registered charity, whether by way of Gift Aid or otherwise, such sums as after due provision for the financial requirements of the business, shall absorb or extinguish profits which otherwise would be available for distribution. A summary of its trading results is shown below:-

Income
Sale of goods
Lottery income
Job retention scheme
Covid-19 government grants
Business interruption income
Cost of sales and administrative expenses
Proft for the year
Gift Aid donations to parent charity
The assets and liabilities of the subsidiary were:-
Fixed assets
Current assets
Creditors: amounts falling due within one year
Total net assets
Aggregate share capital and reserves		 2022
2021
£
£
1,319,816
417,879
649,406
649,695
11,371
233,732
32,347
276,919
169,863
–
2,182,803
1,578,225
(1,019,183)
(1,074,744)
1,163,620
503,481
1,171,312
499,481
1,880
10,995
309,097
139,041
(296,655)
(128,022)
14,322
22,014
14,322
22,014

30

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
£
9
Expenditure on charitable activities
Medical and nursing salaries
1,440,236
Occupational therapist
5
Uniforms
1,312
Nursing supplies
5,531
Advanced care planning
–
Catering salaries
110,542
Other catering costs
36,824
Cleaning and maintenance salaries
183,675
Other cleaning costs
11,488
Repairs, renewals and maintenance
96,653
Training and recruitment
5,952
Insurance
15,298
Travel costs
3,542
Equipment hire
20,798
Heat, light and water
77,561
Printing, postage and stationery
12,263
IT and computer maintenance
20,658
Security
70,875
Helpline
–
Volunteer drivers and taxis
2,048
Irrecoverable VAT
10,290
Depreciation – leasehold buildings
64,150
– fxtures and fttings
20,841
Support costs (note 10)
643,982
2,854,524		 Restricted
£
178,923
38,275
–
126,297
–
–
–
–
–
1,367
6,950
–
–
–
–
–
9,649
–
27,619
–
–
52,465
7,548
12,927
462,020		 2022
Total
£
1,619,159
38,280
1,312
131,828
–
110,542
36,824
183,675
11,488
98,020
12,902
15,298
3,542
20,798
77,561
12,263
30,307
70,875
27,619
2,048
10,290
116,615
28,389
656,909
3,316,544		 2021
Total
£
1,682,589
38,275
648
157,370
45,894
160,337
43,850
195,618
32,115
96,252
13,166
18,113
3,829
17,861
90,486
10,038
39,798
68,982
25,034
399
16,121
116,738
28,470
610,402
3,512,385

Of the total expenditure in the previous year of £3,512,385, a total of £3,048,465 was unrestricted and £463,920 restricted.

31

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

Charitable
Fundraising
Activities
Activities
£
£
10
Support costs
Management and administrative salaries
521,914
21,080
Redundancy costs
–
–
Printing, postage and stationery
18,394
–
IT and computer maintenance
45,460
–
Telephone and fax
(12,099)
–
Miscellaneous expenses
27,278
–
Depreciation – fxtures & fttings,
computer equipment and motor vehicles
24,384
–
(Proft)/Loss on disposal of assets
(961)
–
Audit and accountancy fees
6,600
–
Professional fees
25,116
–
Bank loan interest
823
–
656,909
21,080		 2022
Total
£
542,994
–
18,394
45,460
(12,099)
27,278
24,384
(961)
6,600
25,116
823
677,989		 2021
Total
£
438,798
36,539
15,057
59,696
10,700
27,308
25,550
2,022
6,000
4,720
6,125
632,515

Support costs have been allocated to activities on the most appropriate basis. Management and administrative salaries have been allocated by proportion of time spent on the activity

.

Group
Group
2022
2021
£
£
11
Staff costs
Wages and salaries
2,713,286
2,677,044
Employers NI
223,369
215,470
Pensions
196,814
190,080
3,133,469
3,082,594
The average number of employees of the charity analysed by function was:-
Group
Group
2022
2021
Direct charitable
55
52
Management and administration
13
17
Fundraising and publicity
22
20
90
89		 Charity
2022
£
2,268,709
195,163
179,683
2,643,555
Charity
2022
55
11
5
71		 Charity
2021
£
2,176,002
190,952
168,657
2,535,611
Charity
2021
52
13
4
69

32

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

11 Staff costs (cont)

Numbers of employees who received remuneration in excess of £60,000 are listed below:-

Group Group Charity Charity
2022 2021 2022 2021
£ £ £ £
£60,000 – £70,000 2 2 2 2
£70,000 – £80,000 1 1 1 1

Indemnity insurance for the trustees is covered at a premium of £336 (2021 – £336).

None of the trustees received any emoluments or expenses during the current or previous years.

The total remuneration paid in respect of the group’s key management personnel was £285,044 (2021 – £276,693).

12 Net income for the year before taxation

The net incoming resources for the year before taxation is stated after charging:

2022 2021
£ £
Depreciation of owned assets 178,503 184,437
Loss/(Proft) on sale of tangible fxed assets (961) 3,512
Operating leases – land and buildings 111,249 140,590
Auditors’ remuneration 8,600 8,000
Auditors’ remuneration – non audit services 2,790 2,226

13 Taxation

No liability to UK corporation tax arose on trading activities either for the year ended 31 March 2022 or for the previous year.

Group Group Charity Charity
2022 2021 2022 2021
£ £ £ £
14 Interest payable
Bank loan interest 823 6,125 823 6,125

33

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

15 Fixed asset investments

a) Fixed asset investments

Group

Group
M & G
M & G
Charibond Fixed
Charifund Equities
Interest Fund
Investment Fund
£
£
Market value at 1 April 2021
376,366
268,615
Net unrealised investment gain/(loss)
(16,486)
19,522
Market value as at 31 March 2022
359,880
288,137
Historical cost at 31 March 2022
393,645
262,319
Charity
As above
Investment in subsidiary company		 Total
£
644,981
3,036
648,017
655,964
648,017
6
648,023

34

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

16 Tangible fixed assets

Long
Leasehold
Fixtures
Land &
Fittings &
Computer
Buildings
Equipment
Equipment
£
£
£
Group
Cost
At 1 April 2021
5,836,330
597,688
221,793
Additions
2,309
33,430
–
Disposals
–
(8,773)
(6,340)
At 31 March 2022
5,838,639
622,345
215,453
Depreciation
At 1 April 2021
1,598,276
466,668
221,793
Charge for the year
116,615
56,894
–
Elimination on disposal
–
(8,317)
(6,340)
At 31 March 2022
1,714,891
515,245
215,453
Net book value
At 31 March 2022
4,123,748
107,100
–
At 31 March 2021
4,238,054
131,020
–
Charity
Cost
At 1 April 2021
5,836,330
493,013
216,586
Additions
2,309
33,430
–
Disposals
–
(8,773)
(6,340)
At 31 March 2022
5,838,639
517,670
210,246
Depreciation
At 1 April 2021
1,598,276
369,900
216,586
Charge for the year
116,615
50,867
–
Elimination on disposal
–
(8,317)
(6,340)
At 31 March 2022
1,714,891
412,450
210,246
Net book value
At 31 March 2022
4,123,748
105,220
–
At 31 March 2021
4,238,054
123,113
–		 Motor
Vehicles
£
34,299
–
(5,000)
29,299
28,374
4,994
(5,000)
28,368
931
5,925
11,200
–
(5,000)
6,200
8,363
1,906
(5,000)
5,269
931
2,837		 Total
£
6,690,110
35,739
(20,113)
6,705,736
2,315,111
178,503
(19,657)
2,473,957
4,231,779
4,374,999
6,557,129
35,739
(20,113)
6,572,755
2,193,125
169,388
(19,657)
2,342,856
4,229,899
4,364,004

All fixed assets are used in direct furtherance of the charity’s objects.

35

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

17
Stocks
Stocks
18
Debtors
VAT
Amounts due from subsidiary company
Other debtors
Prepayments & accrued income
19
Creditors:
amounts falling due within one year
Trade creditors
Social security and other taxation
Amounts due to subsidiary company
Other creditors and accruals
Bank loans (note 21)
20
Creditors:
amounts falling due after more than one year
Bank loans (note 21)		 Group
2022
£
7,963
Group
2022
£
28,584
–
686,006
333,603
1,048,193
Group
2022
£
132,799
51,160
–
259,061
–
443,020
Group
2022
£
–
–		 Group
2021
£
8,288
Group
2021
£
30,497
–
200,077
79,150
309,724
Group
2021
£
176,227
43,331
–
242,162
17,000
478,720
Group
2021
£
215,514
215,514		 Charity
2022
£
–
Charity
2022
£
20,314
166,470
683,156
283,961
1,153,901
Charity
2022
£
112,545
43,737
–
156,553
–
312,835
Charity
2022
£
–
–		 Charity
2021
£
–
Charity
2021
£
19,642
–
197,227
51,992
268,861
Charity
2021
£
140,113
41,233
77,608
152,352
17,000
428,306
Charity
2021
£
215,514
215,514

36

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

21 Loans

An analysis of the maturity of loans is given below:

Group Group Charity Charity
2022 2021 2022 2021
£ £ £ £
Amounts falling due within one year or on demand:
Bank loans – 17,000 – 17,000
Amounts falling due between one and two years:
Bank loans – 17,300 – 17,300
Amounts falling due between two and fve years:
Bank loans – 54,000 – 54,000
Amounts falling due in more than fve years:
Repayable by instalments:
Bank loans – 143,814 – 143,814

The bank loans were repaid in full during the year.

22 Secured debts

The following secured debts are included within creditors:

Group Group Charity Charity
2022 2021 2022 2021
£ £ £ £
Bank loans – 232,514 – 232,514

The bank loans were secured by a first legal charge over Alexandra House (now known as “The Living Well”), Borough Road, St Helens, Merseyside.

37

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

23 Unrestricted funds

Unrestricted
Funds
Held in
Tangible
Fixed
Assets
Designated
Funds
£
£
Balance at 1 April 2021
1,989,652
–
Movement in funds in the year
(61,564)
–
Transfer between funds
–
954,200
Balance at 31 March 2022
1,928,088
954,200		 Trading
Funds
Non
Charitable
Trading
Funds
£
£
3,016,488
22,008
1,256,806
(7,692)
(954,200)
–
3,319,094
14,316		 Total
£
5,028,148
1,187,550
–
6,215,698

Funds have been designated for the following purposes:

Repairs and maintenance
IT expenditure
Outreach services
Trading company improvements
Fundraising expenditure
Redevelopment of hospice
Contingencies		 £
102,580
8,950
8,555
122,010
45,000
580,360
86,745
954,200

The trustees expect the above designated funds to be spent in the next 12 months.

38

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

24 Restricted funds

SIFT –
Medical student training
Merseyside & Cheshire Cancer Network –
Funding for education and training
Big Lottery Fund
Funding for kitchen equipment
St Helens & Knowsley CCG’s –
Funding for pharmacy costs
Funding towards NHS Pension Scheme
Funding for Helpline
“The Living Well” Project
Funding from Social Investment Business
Funding from Medicash
Bladeless fans
St Helens CCG
Funding towards The Living Well IT equipment
Annexe Fund –
Funding towards building of annex
Help the Hospices
Room to Care
Day Therapy Unit Fund –
Funding towards building of day therapy unit
Community Foundations
Funding for car park lighting
Ravensdale Trust
Funding for kitchen equipment
Groundworks at Living Well
St James Place
Funding for rehab suite
Refurbishment Fund
Funding towards hospice refurbishment
MOU Grant
Funding for two medical assistants
St Helens CCG
Funding for computer equipment
Funding for consultant salary
Funding for therapy services
Sustainability funding
NHS England
Covid-19 funding		 Movement in Resources
Balance
Incoming
Expenditure
at 1.4.21
Resources
& Transfers
£
£
£
–
23,870
(23,870)
36,894
800
(6,950)
1,319
–
(1,307)
–
126,297
(126,297)
–
27,310
(27,310)
–
40,000
(40,000)
427,500
–
(9,500)
4,500
–
(100)
1,600
–
–

17,394
–
(1,031)
592,050
–
(15,379)
672,760
–
(15,290)
569,829
–
(11,397)
1,507
–
(37)
14,490
–
(6,883)
2,763
–
(774)
8,928
–
(125)
35,153
–
(588)
–
18,288
(18,288)
56,428
–
(21,545)
–
200,000
(100,000)
–
38,275
(38,275)
–
300,000
–
–
308,207
(308,207)
2,443,115
1,083,047
(773,153)		 Balance
at 31.3.22
£
–
30,744
12
–
–
–
418,000
4,400
1,600
16,363
576,671
657,470
558,432
1,470
7,607
1,989
8,803
34,565
–
34,883
100,000
–
300,000
–
2,753,009

39

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

25 Analysis of group net assets by fund

Restricted funds
Unrestricted funds held in
Tangible fxed assets
Designated funds
Unrestricted general funds		 Fixed
Assets
£
2,303,691
1,928,088
–
648,017
4,879,796		 Creditors
Current
Within
Assets
One Year
£
£
449,318
–
–
–
954,200
–
3,128,413
(443,020)
4,531,931
(443,020)		 Creditors
After
One Year
£
–
–
–
–
–		 Total
£
2,753,009
1,928,088
954,200
3,333,410
8,968,707

26 Pension costs

The charity contributes to defined benefit schemes providing benefits based on final pensionable pay on behalf of certain former National Health Service employees. The scheme is a multi-employer scheme as defined by FRS102, and it has not been possible to identify the charity’s share of the underlying assets and liabilities. As a result all pension costs for the charity will be reported on a defined contribution basis. These contributions are fixed by reference to quinquennial valuations by the Government Actuary. The charge for the year amounted to £115,440 (2021 – £109,302). The contributions of the charity and employees are 14% (2020 – 14%) and 5% (2020 – 5%) of earnings respectively. The group also operates defined contribution pension schemes for certain other employees and the charge for the year was £73,698 (2021 – £79,164).

27 Subsidiary undertaking

Included in the group accounts are the accounts of Willowbrook Hospice Trading Company Limited, a company operating within the United Kingdom.

Willowbrook Hospice Trading Company Limited is controlled by the Trustees of the Charity by the shareholding and in accordance with its Memorandum and Articles of Association and the principal activity of the trading subsidiary is as detailed in the Trustees’ Report.

40

28 Operating lease commitments

The total future minimum lease payments are as follows:-

Land and buildings
Operating leases which expire:
Within one year
Between one and fve years
Other
Operating leases which expire:
Within one year
Between one and fve years		 Group
2022
£
–
192,175
192,175
487
57,150
57,637		 Group
2021
£
12,161
107,721
119,882
1,537
12,394
13,931		 Charity
2022
£
–
192,175
192,175
–
9,108
9,108		 Charity
2021
£
12,161
107,721
119,882
–
11,484
11,484

29 Related party disclosures

During the previous year, the charity paid £1,120 for goods from a company in which the Trustee, Mr S Fairhurst is a director.

SEE PAGE 42 FOR APPENDIX – ORGANISATIONAL CHART

41

----- Start of picture text -----
Trading Company
Fundraising
INCOME
STEERING
– SIRO)
CORPORATE DIRECTOR Facilities Finance
(Senior Information Risk Owner Estates and Volunteering
FINANCE
Council
Human Resources
Regulatory Authority Nursing & Midwifery Bereavement Services
Care Quality Commission
DIGITAL &
TECHNOLOGY
CLINICAL DIRECTOR and Accountable Officer)
(CQC Registered Manager
Planning
BOARD OF TRUSTEE DIRECTORS EXECUTIVE MANAGEMENT TEAM Advance Care
Inpatient Services Outreach Services
HUMAN
RESOURCES
Medical Services
(Caldicot Guardian)
MEDICAL DIRECTOR CONSULTANTS IN
(CQC Nominated Individual) PALLIATIVE MEDICINE
CLINICAL
ASSURANCE
Council
Medical Council
Regulatory Authority
----- End of picture text -----

42

Registered Address: Willowbrook Hospice, Portico Lane, Prescot, Merseyside L34 2QT Tel: 0151 430 8736 www.willowbrook.org.uk

Willowbrook Hospice is a Company Limited by Guarantee, Registered in England. Registered No: 2808633. Registered Charity No. 1020240. Registered Office: Portico Lane, Eccleston Park, Prescot, Merseyside L34 2QT

44