HOSPICE AFRICA LIMITED Report of the Directors & Trustees for the year ended 31[st] March 2023
Contents
Legal & Administrative Information 1 Governance & Management – Trustee News 2 Hospice Africa Origins 3 Fundraising 3 Hospice Africa Uganda 4 Finance & Governance Risks 5 Audited Accounts A1 - A7
Legal and administrative information
Company number: Registered charity number: Registered in England No. 02835469 Charity Commission No. 1024903
31[[st]] March 2023
Directors and Trustees at 31[[st]] March 2023 Mr Chris Merriman (Hon. Chair) Ms Hannah Merriman Ms Pat Linnell (Hon. Treasurer) Dr Philippa Guppy Dr Mary Bunn (Hon. Secretary) Mr Will Peachey (app. 17[th] May 2022) Prof Anne Merriman (Founder) MBE Dr Catherine Merriman (app. 9[th] Jan. 2023) Mr Doug Haynes
Company Secretary: Dr. Mary Bunn
Registered Office: Holly Bank, 34 Altys Lane, Ormskirk. L39 4RQ
Independent Examiner: Roger Hughes Lower Farm 90 Brimstage Road, Heswall, Wirral. CH60 1XQ
REPORT OF THE DIRECTORS AND TRUSTEES
The Trustees, who are also the Directors of the charity for the purposes of the Companies Act, present their annual report and the financial statements for the year ended 31 March 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP 2005) "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity.
The Annual General Meeting (AGM) 2023 is scheduled to be in person at The Brain Centre (Norton St, Liverpool L3 8LR) on Sunday 24[th] September 2023 at 1.30pm. We are hoping to facilitate an on-line link for trustees and supporters to join remotely.
Nomenclature:
In this report, Hospice Africa Ltd is a Limited Company and Charity in the UK.
1
Hospice Africa Uganda (HAU) is a non-governmental organization and a limited company registered in Uganda.
Hospice Africa (HA) sometimes refers to the overall work of Hospice Africa.
- www.hospice africa.org/uk is the Hospice Africa website covering HA work in the UK.
Structure, Governance and Management
The charity is constituted as a company limited by guarantee, governed by a memorandum and articles of association . The charity’s object and principal activity continues to be “ to support the provision of palliative care to terminally ill cancer and AIDS patients and their families in Africa ”.
The Trustees have continued to meet regularly to manage the affairs of the charity in the UK. The zoom platform has been transformational in reducing a very significant amount of travel in the UK and enabling Trustees Dr. Anne Merriman and Dr. Mary Bunn to attend from Africa!
We are grateful to Canon Dr. Donald Gray and Frank Cottrell-Boyce who have kindly acted as Patrons for Hospice Africa.
We have been delighted to welcome two new Trustees during the year, Mr. Will Peachey and Dr. Catherine Merriman.
Will Peachey has visited Malawi and The Gambia and seen the difference that targeted-care and professionalism can make to the service of people in need.
Alongside his role with Hospice Africa UK, Will is a founder and investor in technology start-ups. He focuses on improving how people work, learn, and apply new skills.
Will lives in Warwickshire with his wife, Ann, and has four grown up children.
Will Peachey
Catherine Merriman
Catherine Merriman is a Junior Doctor based in London. Along with her family members, she has been a long-standing supporter and volunteer for Hospice Africa.
Catherine first visited Uganda in 2005 and has returned a few times, volunteering at the 3 different sites at Kampala, Mbarara and Hoima. She seeks to use her skills as a doctor working directly with patients, and supporting the positive care and vision of Hospice Africa.
The charity’s work continues to be carried out entirely on a voluntary basis. The Hon. Treasurer manages the day-to-day finances of the charity. The Hon. Chair, Hon. Secretary and Hon. Treasurer, with help from other Trustees, have shared the collective duties normally carried out by a Chief Executive. The Board of Trustees has the power to appoint additional Trustees as it sees fit within the remit of the Articles of Association.
The work is carried out in close partnership with the Founder, Professor Anne Merriman, and there is regular contact with Hospice Africa Uganda (HAU), which is a non-governmental organization and a limited company in Uganda. There is an AGM at the end of September when trustees, donors, supporters and charity shop staff meet
2
at the Brain Charity Centre in Liverpool, with a zoom on-line link available from anywhere globally, but particularly providing links for Trustees and supporters located in Africa.
Hospice Africa Origins
Hospice Africa (HA) was founded in 1993 to spread the ethos and practice of palliative care in Africa. Our founder, Dr. Anne Merriman, has radically changed the provision of care and pain relief for people in Africa with life-limiting illnesses. This has transformed the lives of thousands of patients, improving quality of life for many and supporting patients to have a comfortable and dignified death.
Hospice Africa raises and manages funds in the UK to send to our partners in Africa, particularly in the long-term with Hospice Africa Uganda (HAU). With our partners, we have helped to introduce palliative care to 35 Africa countries. In 20 of these 35 countries, affordable oral morphine, the backbone of all palliative care, is now available for pain relief.
Fundraising
At Hospice Africa UK, we have managed to stay positive and motivated with our vision for ‘palliative care across Africa central to all that we do’.
The two charity shops in Liverpool and Ainsdale have gradually returned to normal following the Covid-19 pandemic. In Liverpool, the weekly takings have now returned to pre-Covid income, and the Ainsdale shop has returned to near normality. We continue to be grateful to our volunteer shop managers who carry a busy workload to keep the shops running effectively, and also to the dedication of all the shop volunteers.
Liverpool Old Swan Shop Ainsdale Shop
One disappointing change that was enforced was to change Hospice Africa UK’s bank account from Allied Irish Bank to Barclays Bank. The Treasurer has carried the brunt of making the administrative changes necessary to change standing orders and to ensure that donor gifts are effectively re-routed. Unfortunately we lost a number of long standing donors due to ‘out of date’ contact information.
New Initiatives
We continue to be grateful for the many supporters who donate monthly to our funds, the majority enabling us to collect Gift Aid. In addition, there are those who donate intermittently when funds allow, and others who support fundraising events including our annual quiz.
3
Philippa Guppy continued her enthusiasm for the Big Christmas Give, which enables some of the giving in a fixed week in November to be match-funded. Our Big Give Campaign at the end of 2022 produced a Grand Total of £28,207 .
A second initiative was highly successful too – London Landmark Legends – where 30 Hospice Africa Runners took part in the Half Marathon to celebrate Hospice Africa turning 30 later in 2023. The total funds raised was over £20,000.
Hospice Africa Uganda
The team in Kampala continue to ensure the provision of specialist palliative care services are offered despite recent challenges. They are so grateful to the Hospice Africa Family, their Uganda Board, and their partners and donors for the unwavering support. During the last year, they have been increasingly able to enrol new patients, and have raised the number to some 50% of previous levels. However, with having to operate with strict budget limitations, it continues to be an ongoing struggle to ensure that the delivery of palliative care services remains viable and sustainable.
An overview of the Hospice Africa work in Uganda is summarised in the Hospice - Africa Uganda section of the Website shown below. (www.hospice africa.org)
International Morphine Clinical Care Education Programmes Production Our clinical teams A core part of our Although our clinical Hospice Africa treat patients, mission is to enable centre is in Uganda, produces affordable providing them with palliative care across we work with partner morphine on-site in holistic palliative Africa. We do this by organisations in Kampala which is care from within the providing training for many African then prescribed to clinic or at their students and healthcountries to our patients and send homes. They work care professionals promote palliative out to other medical from three sites from across the care across the facilities across the across Uganda: continent. continent. country. Kampala, Hoima and Mbarara.
Give a Chance
Hannah Merriman oversees the ‘Give a Chance’ programme where children of HAU patients have been offered support for their schooling on an ongoing basis. This is a relatively small programme supported by a small number of enthusiastic donors who provide ‘committed’ donations.
4
Volunteers Travelling to Uganda
There has been an increase in volunteers (doctor, nurse, physiotherapist) from the UK visiting the various sites in Uganda over the last 12 months which has been hugely supportive for the clinical teams in Uganda.
Dr. Anne Merriman was able to report in the August 2022 Newsletter that, after two difficult years health-wise, she is much better and improving each day.
Brief Financial Review
The charity’s income of the charity increased significantly from £205,932 last year to £298,434, with resources expended increasing from £173,569 last year to £186,035. The income exceeds expenditure by £112,400 resulting in our reserves increasing from £178,452 last year to £290,852.
Charitable activities amounted to £159,610 supporting work primarily in Uganda and Malawi. They also support the development of palliative care clinicians from other African countries through the educational programmes run by HAU’s Institute (Institute of Hospice and Palliative Care in Africa).
The Board of HAU has continued to manage the running costs with care, but there still remains a challenging funding shortfall in Uganda. There have been regular on-line meetings between the UK Chair and UK Treasurer and HAU senior staff aimed at evaluating the ongoing deficit and trying to ensure that Hospice Africa Ltd can continue to regulate its income, reserves, and budgeted funding to HAU to ensure that HAU remains solvent both in the 2022-23 period and in the immediate years ahead.
Funding Risks
Because the Charity employs no staff, except on a voluntary basis, all of the income raised, apart for a small amount of governance expenditure, is used directly for the work of the Charity in its core objective of palliative care for the African continent. The probity exercised by UK Trustees is to convert the funds already raised in the UK to become available to send to Uganda.
Trustees are aware that there was still a two-fold risk, as the Hospice Africa organisation steered through a difficult year.
-
an on-going deficit in Uganda: the HAU Board must bring operations out of deficit.
-
• a likely reduction in funds available in the UK: this is already challenging HA Limited to exercise probity in its UK support to HAU.
HA UK Trustees will continue, as far as possible, to ensure the enduring vision of palliative care for all in need in Africa continues.
Auditor and Independent Examiner
Roger Hughes has resigned, and we need to appoint a new Accountant. A resolution to appoint a replacement will be made at the Annual General Meeting. We thank Roger for his work on our behalf over many years.
5
This report was approved by the Board of Directors and Trustees on 31[st] July 2023 and signed by the Hon. Chair, Chris Merriman
6
HOSPICE AFRICA LIMITED INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF HOSPICE AFRICA LIMITED YEAR ENDED 31ST MARCH 2023
I report on the accounts of the charitable company for the year ended 31 March 2023, which are set out on pages A1 to A7.
Respective responsibilities of Trustees and examiner
The charity's trustees (who are also the directors of the company for the purpose of company law) are responsible for the preparation of the accounts. The charity's trustees consider than an audit is not required for this year under section 144 of the Charities Act 2011 ( the Charity's Act) and that an independent examination is needed. The Charity's gross income did not exceeded £250,000 and the gross assets did not exceed £3,260,000 and I am qualified to undertake this examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
Having been satisfied that the Charity is not subject to an audit under company law and is eligible for Independent examination it is my responsibility to:
-
examine the accounts under section 145 of the Charities Act 2011;
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and;
-
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice;Accounting and Reporting by Charities (revised 2005) have not been met; or
(2) to which, in my opinion, attention should have been drawn in order to enable a proper understanding of accounts to be reached.
R W Hughes Chartered Accountant 90 Brimstage Road Heswall Wirral CH60 1XQ
Signed……………………………………………………………….
1st July 2023 Date………………………………………………. - A1 -
HOSPICE AFRICA LIMITED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST MARCH 2023
| Notes Incoming resources Incoming resources from generated funds Voluntary income 2 & 14 Activities for generating funds 3 Investment income 4 Total Incoming Resources Resources expended Costs of generating funds Costs of generating voluntary income 5 Fundraising trading: costs of goods sold and other costs 6 Charitable activities 7 & 14 Governance costs 8 Net income/(expenditure) for the year (net movement in funds) Reconciliation of funds Total funds brought forward Total funds carried forward |
2023 2022 Unrestricted Restricted Total Total Funds Funds Funds Funds £ £ £ £ 112,020 116,103 228,123 141,841 69,806 - 69,806 64,046 505 - 505 45 |
|---|---|
| 182,331 116,103 298,434 205,932 |
|
| 6,493 - 6,493 4,327 16,542 - 16,542 14,923 123,758 35,852 159,610 152,371 3,389 - 3,389 1,948 |
|
| 150,183 35,852 186,035 173,569 |
|
| 32,149 80,251 112,400 32,362 |
|
| 153,947 24,505 178,452 146,090 |
|
| 186,096 104,756 290,852 178,452 |
The notes on pages 14-17 form part of these financial statements
- A2 -
HOSPICE AFRICA LIMITED BALANCE SHEET AS AT 31 MARCH 2023
| Notes Current Assets Debtors 9 Cash at bank and in hand 10 Current Liabilities Creditors: amounts falling 11 due within one year Net current assets Total net assets The funds of the Charity Unrestricted income funds 12 Restricted income funds 14 Total Charity funds |
£ - 292,502 |
2023 £ 290,852 290,852 186,096 104,756 290,852 |
2022 £ - 180,102 |
|---|---|---|---|
| 292,502 1,650 |
180,102 1,650 |
||
| 178,452 | |||
| 178,452 | |||
| 153,947 24,505 |
|||
| 178,452 |
For the financial year end 31 March 2023 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of Companies Act 2006.
The trustee directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the Board of Trustee Directors on 31st July 2023 and signed on its behalf by:
…………………………………………………………………
Mr C Merriman
The notes on pages A4-A7 to form part of these financial statements
- A3 -
HOSPICE AFRICA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1. ACCOUNTING POLICIES
1.1 Basis of Accounting
The financial statements have been prepared under the historic cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005), applicable accounting standards, including the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the Companies Act 2006.
1.2 Incoming resources
Voluntary income, donations and grants are included in incoming resources when they are receivable. The income from activities for generating funds is shown gross, with associated costs included in fundraising costs. Gifts donated for resale are included as income when they are sold at the amounts realised.
1.3 Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of VAT which cannot be recovered.
Rentals applicable to operating leases are included in resources expended as incurred.
1.4 Costs of generating voluntary income
Fundraising expenditure comprises costs incurred in inducing people and organisations to contribute financially to the Charity's work.
1.5 Governance costs
Expenditure includes all costs not directly related to charitable activity or fundraising ventures.
1.6 Taxation
The company is a registered charity and is exempt from taxation under the Income & Corporation Tax Acts.
2. VOLUNTARY INCOME
| 2. VOLUNTARY INCOME Gifts and donations Grants |
Un restricted Restricted Total Total Funds Funds 2023 2022 £ £ £ £ 112,020 116,103 228,123 141,841 - - |
|---|---|
| 112,020 116,103 228,123 141,841 |
- A4 -
HOSPICE AFRICA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
| Un | ||||
|---|---|---|---|---|
| restricted | Restricted | Total | Total | |
| 3. ACTIVITIES FOR GENERATING FUNDS | 2023 | 2022 | ||
| £ | £ | £ | £ | |
| Charity shop takings | ||||
| - Liverpool | 48,407 | - | 48,407 | 49,746 |
| - Ainsdale | 21,399 | - | 21,399 | 14,299 |
| - Other trading | - | - | - | |
| 69,806 | - | 69,806 | 64,045 | |
| 4. INVESTMENT INCOME | ||||
| Bank Interest | 505 | - | 505 | 45 |
| 505 | - | 505 | 45 | |
| 5. COSTS OF GENERATING VOLUNTARY INCOME | ||||
| Publicity | 410 | - | 410 | 639 |
| Just giving fees | 418 | - | 418 | 216 |
| Bank Charges | 823 | - | 823 | 877 |
| Fundraising events | 4,843 | - | 2595 | 2,595 |
| 6,493 | - | 4,246 | 4,327 | |
| 6. FUNDRAISING COSTS | ||||
| Costs of running charity shops | ||||
| - Liverpool | 13,515 | - | 13,515 | 12,785 |
| - Ainsdale | 3,027 | - | 3,027 | 2,138 |
| 16,542 | - | 16,542 | 14,923 | |
| 7. CHARITABLE ACTIVITIES | ||||
| The resources were expended on palliative care in the | countries listed | below. | ||
| Grants and supplies | ||||
| - Uganda | 122,472 | 7,169 | 129,641 | 127,327 |
| - PSTC Tyanjane | - | 20,123 | 20,123 | 16,675 |
| - Children's Fund | 730 | 6,135 | 6,865 | 869 |
| Shipping | - | - | - | - |
| Travelling expenses | - | - | - | - |
| Fr J Merriman Fund | 556 | 2,425 | 2,981 | 7,500 |
| 123,758 | 35,852 | 159,610 | 152,371 | |
| 8. GOVERNANCE COSTS | ||||
| Accountancy | 1,698 | - | 1,698 | 1,698 |
| AGM Costs | 1,641 | - | 1,641 | 200 |
| Regulator fees | 50 | - | 50 | 50.00 |
| 3,389 | - | 3,389 | 1,948 |
- A5 -
| 2023 £ 9. DEBTORS Gift Aid Debtor - - 10. CASH AT BANK: Current Account 39,874 Deposit Account 252,628 Fixed Term Deposit Account 2 - Cash in Hand - 292,502 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Sundry creditors and accruals: Accountancy 1,650 Sundry creditors and accruals: Shop expenses - 1,650 12. UNRESTRICTED INCOME FUNDS Balance at 1 April 153,947 Net (Outgoing)/incoming resources 32,149 186,096 Allocated as follows: Designated funds General Fund 186,096 Total unrestricted income funds 186,096 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 HOSPICE AFRICA LIMITED |
2022 £ - |
|---|---|
| - | |
| 19,947 100,990 59,165 - |
|
| 180,102 | |
| 1,650 - |
|
| 1,650 | |
| 133,812 20,135 |
|
| 153,947 | |
| 174,082 | |
| 174,082 |
13. CHARITABLE COMMITMENTS
There are no current charitable commitments, guarantees or contingent liabilities.
- A6 -
HOSPICE AFRICA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
| 14. RESTRICTED INCOME FUNDS Fr J Meriman Memorial Scholarship Uganda Comfort Fund Children’s Fund Hoima Fund Mbarara Fund Salaries and other restricted Tiyanjane Fund Total restricted income funds |
01-Apr Incoming Outgoing 31-Mar 2022 Resources Resources 2023 £ £ £ £ 2,425 2,425 - - - - - 14,078 9,755 6,135 17,698 - - 1,140 56,803 1,840 56,103 6,376 2,760 5,329 3,807 486 46,785 20,123 27,148 |
|---|---|
| 24,505 116,103 35,852 104,756 |
The training fund was set up in 1994 to provide training in palliative care. The other funds are to provide finance for palliative care projects in sub-Saharan Africa.
15. ANALYSIS OF NET ASSETS BETWEEN THE FUNDS
| Debtors Cash at Bank Creditors |
Unrestricted Restricted Total Funds Funds 2023 £ £ £ - - - 187,746 104,756 292,502 (1,650) (1,650) |
|---|---|
| 186,096 104,756 290,852 |
16. OPERATING LEASE COMMITMENTS
The lease on the Liverpool shop expired on 15 March 2008. Since that date the shop has continued to operate as normal with the rent being paid each month. A new lease has not been entered into by 31 March 2023.
17. INFORMATION REGARDING TRUSTEES
The trustees received no emoluments in the year (2022 - £nil).
Expenses reimbursed to trustees or paid on their behalf while acting in their capacity as trustees:
Travelling expenses - £nil ( 2022 - nil)
- A7 -
HOSPICE AFRICA LIMITED INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF HOSPICE AFRICA LIMITED YEAR ENDED 31ST MARCH 2023
I report on the accounts of the charitable company for the year ended 31 March 2023, which are set out on pages A1 to A7.
Respective responsibilities of Trustees and examiner
The charity's trustees (who are also the directors of the company for the purpose of company law) are responsible for the preparation of the accounts. The charity's trustees consider than an audit is not required for this year under section 144 of the Charities Act 2011 ( the Charity's Act) and that an independent examination is needed. The Charity's gross income did not exceeded £250,000 and the gross assets did not exceed £3,260,000 and I am qualified to undertake this examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
Having been satisfied that the Charity is not subject to an audit under company law and is eligible for Independent examination it is my responsibility to:
-
examine the accounts under section 145 of the Charities Act 2011;
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and;
-
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice;Accounting and Reporting by Charities (revised 2005) have not been met; or
(2) to which, in my opinion, attention should have been drawn in order to enable a proper understanding of accounts to be reached.
R W Hughes Chartered Accountant 90 Brimstage Road Heswall Wirral CH60 1XQ
Signed……………………………………………………………….
1st July 2023 Date………………………………………………. - A1 -
HOSPICE AFRICA LIMITED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST MARCH 2023
| Notes Incoming resources Incoming resources from generated funds Voluntary income 2 & 14 Activities for generating funds 3 Investment income 4 Total Incoming Resources Resources expended Costs of generating funds Costs of generating voluntary income 5 Fundraising trading: costs of goods sold and other costs 6 Charitable activities 7 & 14 Governance costs 8 Net income/(expenditure) for the year (net movement in funds) Reconciliation of funds Total funds brought forward Total funds carried forward |
2023 2022 Unrestricted Restricted Total Total Funds Funds Funds Funds £ £ £ £ 112,020 116,103 228,123 141,841 69,806 - 69,806 64,046 505 - 505 45 |
|---|---|
| 182,331 116,103 298,434 205,932 |
|
| 6,493 - 6,493 4,327 16,542 - 16,542 14,923 123,758 35,852 159,610 152,371 3,389 - 3,389 1,948 |
|
| 150,183 35,852 186,035 173,569 |
|
| 32,149 80,251 112,400 32,362 |
|
| 153,947 24,505 178,452 146,090 |
|
| 186,096 104,756 290,852 178,452 |
The notes on pages 14-17 form part of these financial statements
- A2 -
HOSPICE AFRICA LIMITED BALANCE SHEET AS AT 31 MARCH 2023
| Notes Current Assets Debtors 9 Cash at bank and in hand 10 Current Liabilities Creditors: amounts falling 11 due within one year Net current assets Total net assets The funds of the Charity Unrestricted income funds 12 Restricted income funds 14 Total Charity funds |
£ - 292,502 |
2023 £ 290,852 290,852 186,096 104,756 290,852 |
2022 £ - 180,102 |
|---|---|---|---|
| 292,502 1,650 |
180,102 1,650 |
||
| 178,452 | |||
| 178,452 | |||
| 153,947 24,505 |
|||
| 178,452 |
For the financial year end 31 March 2023 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of Companies Act 2006.
The trustee directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the Board of Trustee Directors on 31st July 2023 and signed on its behalf by:
…………………………………………………………………
Mr C Merriman
The notes on pages A4-A7 to form part of these financial statements
- A3 -
HOSPICE AFRICA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
1. ACCOUNTING POLICIES
1.1 Basis of Accounting
The financial statements have been prepared under the historic cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005), applicable accounting standards, including the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the Companies Act 2006.
1.2 Incoming resources
Voluntary income, donations and grants are included in incoming resources when they are receivable. The income from activities for generating funds is shown gross, with associated costs included in fundraising costs. Gifts donated for resale are included as income when they are sold at the amounts realised.
1.3 Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of VAT which cannot be recovered.
Rentals applicable to operating leases are included in resources expended as incurred.
1.4 Costs of generating voluntary income
Fundraising expenditure comprises costs incurred in inducing people and organisations to contribute financially to the Charity's work.
1.5 Governance costs
Expenditure includes all costs not directly related to charitable activity or fundraising ventures.
1.6 Taxation
The company is a registered charity and is exempt from taxation under the Income & Corporation Tax Acts.
2. VOLUNTARY INCOME
| 2. VOLUNTARY INCOME Gifts and donations Grants |
Un restricted Restricted Total Total Funds Funds 2023 2022 £ £ £ £ 112,020 116,103 228,123 141,841 - - |
|---|---|
| 112,020 116,103 228,123 141,841 |
- A4 -
HOSPICE AFRICA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
| Un | ||||
|---|---|---|---|---|
| restricted | Restricted | Total | Total | |
| 3. ACTIVITIES FOR GENERATING FUNDS | 2023 | 2022 | ||
| £ | £ | £ | £ | |
| Charity shop takings | ||||
| - Liverpool | 48,407 | - | 48,407 | 49,746 |
| - Ainsdale | 21,399 | - | 21,399 | 14,299 |
| - Other trading | - | - | - | |
| 69,806 | - | 69,806 | 64,045 | |
| 4. INVESTMENT INCOME | ||||
| Bank Interest | 505 | - | 505 | 45 |
| 505 | - | 505 | 45 | |
| 5. COSTS OF GENERATING VOLUNTARY INCOME | ||||
| Publicity | 410 | - | 410 | 639 |
| Just giving fees | 418 | - | 418 | 216 |
| Bank Charges | 823 | - | 823 | 877 |
| Fundraising events | 4,843 | - | 2595 | 2,595 |
| 6,493 | - | 4,246 | 4,327 | |
| 6. FUNDRAISING COSTS | ||||
| Costs of running charity shops | ||||
| - Liverpool | 13,515 | - | 13,515 | 12,785 |
| - Ainsdale | 3,027 | - | 3,027 | 2,138 |
| 16,542 | - | 16,542 | 14,923 | |
| 7. CHARITABLE ACTIVITIES | ||||
| The resources were expended on palliative care in the | countries listed | below. | ||
| Grants and supplies | ||||
| - Uganda | 122,472 | 7,169 | 129,641 | 127,327 |
| - PSTC Tyanjane | - | 20,123 | 20,123 | 16,675 |
| - Children's Fund | 730 | 6,135 | 6,865 | 869 |
| Shipping | - | - | - | - |
| Travelling expenses | - | - | - | - |
| Fr J Merriman Fund | 556 | 2,425 | 2,981 | 7,500 |
| 123,758 | 35,852 | 159,610 | 152,371 | |
| 8. GOVERNANCE COSTS | ||||
| Accountancy | 1,698 | - | 1,698 | 1,698 |
| AGM Costs | 1,641 | - | 1,641 | 200 |
| Regulator fees | 50 | - | 50 | 50.00 |
| 3,389 | - | 3,389 | 1,948 |
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| 2023 £ 9. DEBTORS Gift Aid Debtor - - 10. CASH AT BANK: Current Account 39,874 Deposit Account 252,628 Fixed Term Deposit Account 2 - Cash in Hand - 292,502 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Sundry creditors and accruals: Accountancy 1,650 Sundry creditors and accruals: Shop expenses - 1,650 12. UNRESTRICTED INCOME FUNDS Balance at 1 April 153,947 Net (Outgoing)/incoming resources 32,149 186,096 Allocated as follows: Designated funds General Fund 186,096 Total unrestricted income funds 186,096 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 HOSPICE AFRICA LIMITED |
2022 £ - |
|---|---|
| - | |
| 19,947 100,990 59,165 - |
|
| 180,102 | |
| 1,650 - |
|
| 1,650 | |
| 133,812 20,135 |
|
| 153,947 | |
| 174,082 | |
| 174,082 |
13. CHARITABLE COMMITMENTS
There are no current charitable commitments, guarantees or contingent liabilities.
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HOSPICE AFRICA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
| 14. RESTRICTED INCOME FUNDS Fr J Meriman Memorial Scholarship Uganda Comfort Fund Children’s Fund Hoima Fund Mbarara Fund Salaries and other restricted Tiyanjane Fund Total restricted income funds |
01-Apr Incoming Outgoing 31-Mar 2022 Resources Resources 2023 £ £ £ £ 2,425 2,425 - - - - - 14,078 9,755 6,135 17,698 - - 1,140 56,803 1,840 56,103 6,376 2,760 5,329 3,807 486 46,785 20,123 27,148 |
|---|---|
| 24,505 116,103 35,852 104,756 |
The training fund was set up in 1994 to provide training in palliative care. The other funds are to provide finance for palliative care projects in sub-Saharan Africa.
15. ANALYSIS OF NET ASSETS BETWEEN THE FUNDS
| Debtors Cash at Bank Creditors |
Unrestricted Restricted Total Funds Funds 2023 £ £ £ - - - 187,746 104,756 292,502 (1,650) (1,650) |
|---|---|
| 186,096 104,756 290,852 |
16. OPERATING LEASE COMMITMENTS
The lease on the Liverpool shop expired on 15 March 2008. Since that date the shop has continued to operate as normal with the rent being paid each month. A new lease has not been entered into by 31 March 2023.
17. INFORMATION REGARDING TRUSTEES
The trustees received no emoluments in the year (2022 - £nil).
Expenses reimbursed to trustees or paid on their behalf while acting in their capacity as trustees:
Travelling expenses - £nil ( 2022 - nil)
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