2021-03-31-accounts - Butterwick Limited

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Reference and administrative details ofthe charity, its Trustees and advisers	Page
Trustees' report	2-17
Independent auditors' report on the financial statements	18-21
Consolidated statement offinancial activities	22-23
Consolidated balance sheet	24-25
Charity balance sheet	26
Consolidated statement ofcash flows	27
Notes to the financial statements	28-51

		Note	Unrestricted funds 2021	Restricted funds 2021 f	Total funds 2021f	Total funds 2020f
INCOME AND
ENDOWMENTS
FROM:
Donations and
legacies			1,021,475	188,470	1,209,945	1,112,852
Charitable activities Other trading		5		1,789,450	1„789,450	1,478,093
activities:
Fundraising Trading activities			468,300 29&,608	6,562 2,979	474,862 301,587	799,004 748,389
Investments:
Share ofjoint
venture net income Investments			5	64,428	64,428 5	77,174 37
Other income			555,473		555,473	29,926
TOTAL INCOME ENDOWMENTS	AND		2,343,861	2,051,889	4,395,750	4,245,475
EXPENDITURE ON:
Raising funds:
Voluntary income Fundraising trading Charitable activities		10 7 11	466,162 515,260 279,956	919 2,227,115	467,081 515,260 2,507,071	643,253 626,159 3,166,491
TOTAL
EXPENDITURE			1,261,378	2,228,034	3,489,412	4,435,903
NET
INCOME/(EXPENDIT
URE) Transfers between			1,082,483	(176,145)	906,338	(190,428)
funds		22	(37,494)	37,494
NET MOVEMENT FUNDS	IN		1,044,989	(138,651)	906,338	(190,428)

		Unrestricted	Restricted	Endowment	Total	Total
		funds	funds	funds	funds	funds
	Note	2021	2021 f	2021 f	2021	2020
RECONCILIATION
OF FUNDS:
Total funds brought forward		1,520,540	1,062,547	50,961	2,634,048	2,824,476
TOTAL FUNDS		2,565,529	923,896	50,961	3,540,386	2,634,048
CARRIED FORWARD

				2021		2020
		Note		f.
FIXEDASSETS
Tangible assets		16		2,586,958		2,703,209
Investments		17		4,626		4,626
				2,591,584		2,707,835
CURRENT ASSETS
Stocks		18	4,294		4,171
Debtors		19	311,355		371,705
Cash at bank and	in hand		981,075		110,735
			1,296,724		486,611
Creditors: amounts	falling due within one
year		20	(305,422)		(560,398)
NET CURRENT ASSETSILIABILITES				991,302		(73,787)
Creditors: amounts	falling due after more
than one year		21		(42,500)
TOTAL NET ASSETS				3,540,386		2,634,048
CHARITY FUNDS
Endowment funds		22		50,961		50,961
Restricted funds		22		923,&96		1,062,547
Unrestricted funds		22		2,565,529		1,520,540
TOTAL FUNDS				3,540,386		2,634,048

		CHARITY BALANCE SHEET	CHARITY BALANCE SHEET
		AS AT 31	MARCH 2021
FIXEDASSETS		Note	2021 E		2020 E
Tangible assets Investments		16 17	863,913 4,630		924,543 4,631
CURRENT ASSETS			868,543		929,174
Stocks Debtors Cash at bank and	in hand	18 19	981 552,692 674,852	846 386,791 8,372
			1,228,525	396,009
Creditors: amounts	falling due within one
year		20	(274,900)	(508,241)
NET CURRENT ASSETSILIABILITES Creditors: amounts falling due after more			953,625		(112,232)
than one year		21	(42,500)
TOTAL NET ASSETS			1,779,668		816,942
CHARITY FUNDS
Restricted funds Unrestricted funds			923,896 855,772		1,062,547 (245,605)
TOTAL FUNDS			1,779,668		816,942

			2021f	2020
CASH FLOWS FROM OPERATING	ACTIVITIES
Net cash used in operating activities			912,079	(41,554)
CASH FLOWS FROM INVESTING	ACTIVITIES
Dividends, interests and rents from	investments		5	37
Purchase oftangible fixed assets			(7,290)	(18,443)
Receipts from joint venture			66,941	80,387
NET CASH PROVIDED BYINVESTING ACTIVITIES			59,656	61,981
CASH FLOWS FROM FINANCING	ACTIVITIES
New unsecured loans			50,000
CHANGE IN CASH AND CASH EQUIVALENTS		IN THE YEAR	1,021,735	20,427
Cash and cash equivalents at the beginning ofthe year			(40,660)	(61,087)
CASH AND CASH EQUIVALENTS	AT THE END OF THE YEAR		981,075	(40,660)
The notes on pages 28to 51 form part ofthese financial statements

		Restricted	Total	Total
		funds	funds	funds
		2021	2021	2020
		F
Stockton	on Tees Hospice	492,954	492,954	513,145
Bishop Auckland Hospice		487,529	487,529	490,072
Childrens	Hospice	306,370	306,370	474,876
National	Health Service England	502,597	502,59'7
		1,789,450	1,789,450	1,478,093
Total 2020		1,478,093	1,478,093

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2021	2021	2021	2020
		E	F		E
Other charitable	income	158,438	478	158,916	279,266
Bishop Auckland	Hospice	132	3,857	3,989	90,123
Childrens Hospice			2 227	2,227	40,213
Lottery		309,730		309,730	389,402
Total 2021		46&,300	6,562	474,862	799,004
Total 2020		719,610	79,394	799,004

TRADING AC	TI	VITIES
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
				2021	2021	2021	2020
				F		E	E
Charity trading		income
Charity shops				279,683		279,683	721,059
Other trading	activities			18,925	2,979	21,904	27,330
				298,608	2,979	301,587	748,389
Fundraising	trading expenses
Charity shops				216,839		216,839	305,104
Wages and salaries				298,140		298,140	320,639
				281		281	416
Depreciation
				515,260		515,260	626,159
Net (expenditure)/income			from trading	(216,652)	2,979	(213,673)	122,230
activities
				106,302	15,928	122,230
Total 2020

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2021 f	2021 f	2021f	2020 E
Share ofjoint venture		net income		64,428	64,428	77,174
Investment	income				5	37
				64,428	64,433	77,211
Total2020			37	77,174	77,211

				Unrestricted	Total	Total
				funds	funds	funds
				2021	2021	2020
					E	E
Recycling and miscellaneous			income	7,260	7,260	890
Coronavirus	job retention	scheme funding		548,213	548,213	29,036
				555,473	555,473	29,926
Total 2020				29,926	29,926

COST OF RAISING FUNDS
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	2021	2021	2021	2020
			E	E
Fundraising	49,741	919	50,660	147,685
Lottery	120,836		120,836	129,709
Wages and salaries	295,585		295,585	365,859
Total 2021	466,162	919	467,081	643,253
Total 2020	631,701	l1,552	643,253

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2021	2021	2021	2020
			E
Stockton	on Tees	Hospice	221,295	1,176,330	1,397,625	1,674,169
Bishop Auckland		Hospice	58,661	469,847	528,508	722,322
Chiidrens	Hospice			580,938	580,938	770,000
			279,956	2,227,115	2,507,071	3,166,49'l
Ttl20	0		632,346	2,534, '/45	3,166,491

		Activities
		undertaken	Support	Total	Total
		directly	costs	funds	funds
		2021 F	2021f	2021 f.	2020 E
Stockton on Tees Bishop Auckland Childrens Hospice	Hospice Hospice	900,759 380,539 427,615	496,&66 147,969 153,323	1,397,625 528,508 580,938	1,674,169 722,322 770,000
		1,708,913	798,158	2,507,071	3,166,491
Total 2020		2,379,442	787,049	3,166,491

	Stockton on	Bishop
	Tees Hospice 2021	Auckland Hospice 2021 E	Childrens Hospice 2021	Total funds 2021f	Total funds 2020
Wages and salaries Patient Care Patient Transport Premises Occupational Health	757,767 51,138 1,362 2,104	328,261 43,574 651 8	415,492 7,654 725 245 105	1,501,520 102,366 2,738 2,357 105	2,155,175 182,503 10,175 4,916 53'l
Staff Travel Volunteer Travel Recruitment Training & Education Clinical Supervision Exceptional Covid Expenses	441 95 57'I 4,720 82,561	4,331 240 1,393 1,600 481	97 139 2,676 482	4,869 95 950 8,789 'I,600 83,524	7,005 9,339 4,283 3,190 2,325
	900,759	380,539	427,615	1,708,913	2,379,442
Total 2019	1,239,593	519,256	620,593	2,379,442

		Stockton on	Bishop
		Tees	Auckland	Childrens	Total	Total
		Hospice 2021f	Hospice 2021 F	Hospice 2021f	funds 2021	funds 2020f
Staff costs		237,901	61,049	105,176	404,126	409,315
Depreciation		85,197	29,591	8,473	123,261	133,765
Patient Care		513			513
Premises		59,880	21,839	31,634	113,353	119,294
Staff Travel		3,947			3,947	6,859
Volunteer Travel						21
Recruitment						67
Training &Education		4,175			4,175	7,257
Administration	Costs	8,404			8,404	(24,820)
Bank Charges		5,431			5,431	5,737
Telephone 8	Fax	7,861	3,728	82	11,671	10,352
Printing postage 8 stationery		2,426	458	560	3,444	9,980
Insurance		18,605	7,015	4,558	30,178	25,972
IT & Internet costs		32,620	12,504	2,840	47,964	44,361
Equipment maintenance		14,925	11,785		26,710	25,892
Audit fees		14,981			14,981	12,997
		496„866	147,969	153,323	798,158	787,049
Total 2019		434,576	203,066	149,407	787,049

						2021	2020
Fees payable	to the group's	auditor		for the audit ofthe group's	annual
accounts						11,985	11,985
Fees payable	to the chanty's	auditor		in respect of:
All non-audit	services not included		above			4,723	4,945

						Group	Group	Charity	Charity
						2021	2020	2021	2020
							E		E
Wages and		salaries				2,306,485	2,956,274	1,974,687	2,593,404
Social security costs						130,445	169,610	113,584	151,375
Contribution		to defined		contribution	pension
schemes						62,441	125,104	53,712	116,897
						2,499,371	3,250,988	2,141,983	2,861,676
The average		number ofpersons employed				by the charity during	the year was as follows:
						Group	Group	Charity	Charity
						2021	2020	2021	2020
						No.	No.	No.	No.
Childrens	Hospice					16	21	16	21
Stockton	Adults					76	85	76	85
Bishop Auckland			Hospice			29	30	29	30
Butterwick	Lottery					7	7
Butterwick	Retail					19	21
						147	164	121	136

	Freehold	Long-term leasehold	Short-term leasehold	Furniture and	Motor
	property	property E	property	Equipment	vehicles E	Total
Cost
At 1 April 2020	1,074,026	2,899,520	97,016	1,235,343	112,806	5,418,711
Additions				7,290		7,290
Disposals				(4,328)	(72,244)	(76,572)
At 31 March 2021	1,074,026	2,899,520	97,016	1,238,305	40,562	5,349,429
Depreciation
At 1 April 2020	375,458	1,029,092	97,016	1,109,967	103,969	2,715,502
Charge for the year	22,140	59,910		39,100	2,391	123,541
On disposals				(4,328)	(72,244)	(76,572)
At 31 March 2021	397,598	1,089,002	97,016	1,144,739	34,116	2,762,471
Net book value
At 31 March 2021	676,428	1,810,518		93,566	6,446	2,586,958
At 31March 2020	698,568	1,870,428		125,376	8,837	2,703,209

		Long-term	Furniture
	Freehold	leasehold	and	Motor
Cost	property	property E	Equipment F	vehiclesf	Total E
At 1 April 2020	1,074,026	132,550	1,195,518	103,641	2,505,735
Additions Disposals			7,290 (4,328)	(72,244)	7,290 (76,572)
At 31 March 2021	1,074,026	132,550	1,198,480	31,397	2,436,453
Depreciation
At 1 April 2020 Charge for the year On disposals	375,458 22,140	30,658 4,570	1,073,664 38,981 (4,328)	101,412 2,229 (72,244)	1,581,192 67,920 (76,572)
At 31 March 2021	397,598	35,228	1,108,317	31,397	1,572,540
Net book value
At 31 March 2021	676,428	97,322	90,163		863,913
At 31March 2020	698,568	101,892	121,854	2,229	924,543

				Investment
			Listed	in joint
Group			investments f	ventures f	Total f.
Cost
At 1 April 2020			4,625		4,626
At 31 March 2021			4,625		4,625
	Investments
	in			Investment
Charity	subsidiary companies	f	Listed investments f	in joint ventures f	Total f.
Cost
At 1 April 2020			4,625		4,630
At 31 March 2021			4,625		4,630

The following were subsidiary undertakings	The following were subsidiary undertakings	ofthe charity:	ofthe charity:
Names			Company number		Charity registration		Basis of control	Holding
					number
Butterwick Hospice Retail Limited Butteiwick Lotteries Limited John Butterwick Trust Day Care Centre Hospice	and		02775096 03141067		515705		Shares Shares Sole Trustee	100% 100%
The financial results ofthe subsidiaries	for the year were:
Names					Income	Expenditure		Profit/(Loss)
					E			ISurplus/
								(Deficit) for
								the year
Butteiwick Hospice Retail Limited Butterwick Lotteries Limited John Butterwick Trust Day Care Centre	and	Hospice			681,879 323,808 843		(515,226) (182,999) (57,232)	166,653 140,809 (56,389)
The net assets ofthe subsidiaries at the 31 March 2021 were:
Names				Net	assets
Butterwick Hospice Retail Limited				2
Butterwick Lotteries Limited John Butterwick Trust Day Care Centre	and	Hospice		2 1,760,718
The following was ajoint venture ofthe charity:

STOCKS
		Group 2021	Group 2020	Charity 2021	Charity 2020
				E
Merchandise		3313	3,325
Stamps		353	218	353
Fundraising	stock	628	628	628
		4,294	4,171	981	846

DEBTORS
		Group 2021 F	Group 2020	Charity 2021f	Charity 2020
Trade debtors		60„528	84,196	51,606	77,816
Amounts owed by group undertakings Other debtors		422 146,933	2,323 159,745	300,601 132,361	86,161 'l41,936
Prepayments	and accrued income	103,472	'l25,441	68,124	80,878
		311,355	37'l,705	552,692	386,791

		Group 2021	Group 2020	Charity 2021	Charity 2020
		E	E
Bank overdrafts			151,395		151,395
Bank loans		7,500		7,500
Trade creditors		101,037	150,032	86,969	103,102
Amounts owed to group undertakings				46,930	53,742
Other taxation and social security		35,349	89,407	35,349	89,356
Other creditors Accruals and deferred	income	70,716 90,&20	81,266 88,298	70,6&4 27,468	81,222 29,424
		305,422	560,398	274,900	508,241

				Group 2021	Group 2020	Charity 2021	Charity 2020
					E	E
Deferred income at 1 April 2020 Resources deferred during the year				63,833 56,798	74,198 63,833	6,600	14,777 6,600
Amounts	released	from previous	periods	(63,833)	(74,198)		(14,777)
				56,798	63,833	6,600	6,600

		Group 2021f	Group 2020 E	Charity 2021f	Charity 2020 E
Bank	loans	42,500		42,500

STATEMENT OF FUNDS -C	URRENT YEAR
					Balance at
	Balance at 1			Transfers	31 March
	April 2020 E	Income f	Expenditure f	in/out E	2021
Unrestricted funds
General Funds	1,520,535	1,338,174	(563,152)	269,968	2,565,525
Funds within non charitable subsidiaries	5	1,005,6&7	(698,226)	(307,462)
	1,520,540	2,343,861	(1,261,378)	(37,494)	2,565,529
Endowment funds
Endowment Funds	50,961				50,961
Restricted funds
Bishop Auckland Hospice Stockton on Tees Hospice	457,744 144,471	547,713 594,743	(462,692) (672,349)	(147,066) 51,294	395,699 118,159
Children's Hospice	78,004	342,408	(580,938)	197,694	37,168
Dignity in Care Bishop Auckland Hospice	32,129		(&34)		31,295
Dignity in Care Stockton on Tees Hospice	53,348		(1,3&4)		51,964
Outpatient Supportive Services Bishop Auckland	296,850		(7,240)		289,610
Funds in joint venture	1	64,428		(64,428)	1
National Health Service
England		502,597	(502,597)
	1,062,547	2,051,889	(2,228,034)	37,494	923,896
Total offunds	2,634,048	4,395,750	(3,489,412)		3,540,386

	Balance at 1 April 2019	Income	Expenditure	Transfers inlout	Balance at 31March 2020
		E
Unrestricted funds
General Funds Funds within non charitable	1,724,693	1,134,182	(774,507)	(563,833)	1,520,535
subsidiaries	5	1,115,699	(1,115,699)
	1,724,698	2,249,881	(1,890,206)	(563,833)	1,520,540
Endowment funds
Endowment Funds	50,961				50,961
Restricted funds
Bishop Auckland Hospice Stockton on Tees Hospice Children's Hospice Dignity in Care Bishop	430,301 160,154 66,075	618,562 653,442 646,416	(532,961) (1,232,781) (769,996)	(58,158) 563,656 135,509	457,744 144,471 78,004
Auckland Hospice Dignity in Care Stockton on	33,299		(1,170)		32,129
Tees Hospice Outpatient Supportive	54,897		(1,549)		53,348
Services Bishop Auckland Funds in joint venture	304,090 1	77,174	(7,240)	(77,174)	296,850 1
	1,048,817	1,995,594	(2,545,697)	563,833	1,062,547
Total offunds	2,824,476	4,245,475	(4,435,903)		2,634,048

	Unrestricted	Restricted	Endowment	Total
	funds	funds	funds	funds
	2020	2020	2020	2020
	E			E
Tangible fixed assets Fixed asset investments Current assets Creditors due within one year	1,727,702 4,625 348,611 (560,398)	924,546 1 138,000	50,961	2,703,209 4,626 486,611 (560,398)
TOTAL	1,520,540	1,062,547	50,961	2,634,048

									Group	Group
									2021	2020
									E
Net income/expenditure for Activities)	the	year	(as		per	Statement	of	Financial	906,338	(190,428)
Adjustments for:
Depreciation charges									123,541	134,182
Dividends, interests and rents Decrease/(increase) in stocks Decrease in debtors	from	investments							(6) (123) 60,350	(37) 391 '/04, 316
Decrease in creditors Receipts from joint venture Joint venture debtor movement									(111,081) (64,428) (2,513)	(9,591) (77,174) (3,213)
Net cash provided by/(used	in) operating			activities					912,079	(41,554)

		Group	Group
Cash in hand		2021f	2020 E
Overdraft facility repayable	on demand	981,075	110,735 (151,395)
Total cash and cash equivalents		981,075	(40,660)
ANALYSIS OF CHANGES	IN NET DEBT

			At 1 April		At 31 March
			2020	Cash flows	2021
Cash Bank Bank Bank	at bank and in hand overdrafts repayable loan within 1 year loan over 1 year	on demand	110,735 (151,395)	870„340 151,395 (7,500) (42,500)	981,075 (7,500) (42,500)
			(40,660)	971,735	931,075