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2022-12-31-accounts

REGISTERED COMPANY NUMBER: 03115262 (England and Wales) REGISTERED CHARITY NUMBER: 1060570

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

HOSPICE INCOME GENERATION NETWORK LIMITED

WBD Accountants Limited Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

HOSPICE INCOME GENERATION NETWORK LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2022

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 12
Detailed Statement of Financial Activities 13

HOSPICE INCOME GENERATION NETWORK LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03115262 (England and Wales)

Registered Charity number

1060570

Registered office

Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

Page 1

HOSPICE INCOME GENERATION NETWORK LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

Trustees

The Trustees present their report and the financial statements for the year ended 31 December 2022.

1. Legal and administrative

The charity is a company limited by guarantee. It is governed by its Memorandum and Articles of Association.

2. Trustees

The following were Trustees of the company during the year:

Christine Davies (Chair) Veronica McBain (Vice Chair) Thomas Abbott Augusta Adu Anita Green (resigned December 2022) John Brady Kathryn Brown Emily Boate (resigned May 2022) Keeley Harrison David McFadden Teresa Nightingale Matthew Smith Jane Thompson (resigned April 2022) Megan Boyle (resigned January 2022) Stephanie Cox (appointed July 2022) Lorraine Pink (appointed July 2022) Rachel Ketola (appointed July 2022)

The Trustees form the Board, often referred too as the National Executive Committee (NEC).

3. Charitable Objects, Mission and Aims

The company's principal objects and mission as set out in its memorandum and articles are:

In furtherance of this mission, to enable hospice fundraisers to:

Page 2

HOSPICE INCOME GENERATION NETWORK LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

4. Review of performance, impact and future plans

Performance

The first virtual conference held during Covid in April 2021 was such a success with over 1060 delegates attending from 123 hospices. Following this success, the Trustees decided that in keeping with our mission to train hospice fundraisers we would maintain the virtual format for our 2022 conference held in between 23rd to 25th March. In 2022 we brought in a new variable cost structure with the aim of keeping costs low to attract and train as many delegates as possible. Our 2022 Conference was an outstanding success with 1,330 delegates from 122 hospices. We put on 45 workshops, 6 plenary sessions and 3 wellbeing sessions. The conference was supported by 4 Platinum Partners .

The pandemic continued to affect the way in which we were able to support our members. All our training and networking events through the year were held online. These have been well attended and provided the opportunity for our members to learn from each other and connect with each other in a safe space.

In recent years it has become clear that Speakers at conferences are much more aware regarding Equality, Diversity and Inclusion and will actively ask questions regarding this. The board also felt the way in which we recruited speakers in the past made it difficult to plan for a fair representation of topics, as well as diversity. In 2021 we implemented new procedures to encourage diversity and we continued that into 2022

Impact

Our April 2022 virtual conference was attended by more delegates representing more hospices than ever before. We were supported by 13 charity sector exhibitors, including our Platinum Partners - Donorflex, Majestic Publishing, Ruddock's and Vintage Cash Cow.

During 2022, we organised 20 online training sessions for members covering a broad range of income generation topics, including: Christmas tree recycling, events fundraising, data governance, retail marketing, legacy marketing investment, individual giving, and practical spreadsheet training for KPI tracking and reporting. These events attracted 866 registrations from our members.

This year our member hospices stood at 123.

Future plans

Virtual training continues to be the main focus for the delivery of our development programme. The members will be consulted on the topics they wish to see on the programme for 2023.

The board decided this year to plan another virtual conference in Spring 2023 after balancing the risk of an expensive hotel contract and hospices telling us that more of their teams can attend our conference with it being virtual and more cost-effective to sign up to.

The board have also discussed the re-introduction of the regional development days. A number of dates will be organised on 2023 to test if there is an appetite for this type of in-person education and networking.

5. Review of financial position

In total the company had income of £63,143 (against £31,694 in 2021). Expenditure totalled £43,349 (against £37,416 in 2021) resulting in a surplus of £19,794.

6. Reserves policy

Page 3

HOSPICE INCOME GENERATION NETWORK LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

The company's reserves are held at a level which, in the opinion of the Trustees is sufficient to ensure the company's future development, and to take into account possible future fluctuations of income and expenditure. The company has a policy of maintaining its free reserves at approximately six months of forward expenditure.

At 31 December 2022, unrestricted reserves amounted to £87,355 (against £67,561 in 2021) of which £87,355 (against £67,561 in 2021) were free reserves.

The level of free reserves is reviewed by the Board on an ongoing basis.

7. Fundraising practices statement

The Hospice Income Generation Network did not undertake any public fundraising activity nor employ any staff with a specific remit for public fundraising during 2022.

Our members agree to abide by our Code of Conduct and the Code of Fundraising Practice.

The company is registered with the Fundraising Regulator and the Information Commissioners Office. We have policies in place to govern our practices and activities. Reports are filed in accordance with regulations set out by the Companies Act 2006 and the Charity Commission.

8. Risks policy

The Trustees have examined the risks to which the association is exposed, in particular those related to the on-going operations and finances, and are satisfied that systems are in place to mitigate our major risks.

The Trustees have identified that the creation of an Ethical Policy will be beneficial for the future. A working committee was formed and met several times in 2022, scoping out specific areas where policies will need to be created. Further development of this area is planned to take place in 2023.

9. Auditors

The charity is not required to prepare audited accounts.

10. Structure, Governance and Management

The charity was incorporated on 18th October 1995 and amended by Resolution dated 14th February 1997. It is governed by its Memorandum and Articles of Association. It is a registered charity with the Charity Commission and a company limited by guarantee with the Trustees as company directors.

The Memorandum and Articles of Association pre-dates company law and so in 2021 the Trustees instructed a solicitor to enable the revision of these Articles. We engaged with Wrigley's in Leeds who impressed Trustees with their experience and took time to fully understand the organisation and our needs. This work was completed in 2022, approved by Trustees and revised Articles were lodged with the Charity Commission. These revised articles have provided greater clarity in outlining the Trustees rights and responsibilities as members of the company.

Appointment of Trustees

As part of the revised Articles of Association membership of the board now encompasses a minimum of one member from each region plus additional Trustees with specific skillsets that meets the current needs of the organisation.

The Trustees reviewed the appointment process and length of service of Trustees and changes were approved in the New Articles of Association which came in to force following the 2022 AGM. Trustees now serve 3-year terms with a maximum of 3 terms. Given the length of service of the existing Trustees the risk that everyone would leave at once was perceived as low.

Page 4

HOSPICE INCOME GENERATION NETWORK LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

Trustee induction and training

The Chair is responsible for issuing all new Trustees with a full set of documents covering governance, finance, the Board structure and decision making processes. Ongoing training is the responsibility of all Trustees and includes keeping up to day with the latest guideline from the Charity Commission.

Organisation

The Board meets quarterly to examine performance, finance, strategy and risk. Trustees should attend all Board meetings, not missing more than two in any four without good reason, as determined by the Chair. Trustees will undertake responsibility for specific duties, as mutually decided by the Board and support the Chair and other Trustees in any areas of special interest.

Staff and volunteers

The Hospice Income Generation Network does not have any employees and is run purely by volunteers.

Statement of Trustees Responsibilities

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable laws and regulations. Charity law requires the Trustees to prepare financial statements, in accordance with United Kingdom Generally Accepted Accounting Practice, for each financial year which give a true and fair view of the company's affairs at the end of the year and of its income and expenditure for that period. In preparing these 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 company, and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Company Secretary

Mrs C L Davies

Independent Examiner

Andrew Branson Institute of Chartered Accountants in England and Wales WBD Accountants Limited Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

Approved by order of the board of trustees on 16 March 2023 and signed on its behalf by:

Mrs C Davies - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOSPICE INCOME GENERATION NETWORK LIMITED

Independent examiner's report to the trustees of Hospice Income Generation Network Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Andrew Branson Institute of Chartered Accountants in England and Wales WBD Accountants Limited Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

3 March 2023

Page 6

HOSPICE INCOME GENERATION NETWORK LIMITED

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2022

31.12.22 31.12.21
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 225 7,165
Charitable activities
Event Running 62,918 24,529
Total 63,143 31,694
EXPENDITURE ON
Charitable activities
Support Costs 14,773 7,298
Event Running 28,576 30,118
Total 43,349 37,416
NET INCOME/(EXPENDITURE) 19,794 (5,722)
RECONCILIATION OF FUNDS
Total funds brought forward 67,561 73,283
TOTAL FUNDS CARRIED FORWARD 87,355 67,561

The notes form part of these financial statements

Page 7

HOSPICE INCOME GENERATION NETWORK LIMITED

BALANCE SHEET 31 DECEMBER 2022

31.12.22 31.12.21
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Debtors 4 7,479 4,398
Cash at bank 89,192 70,549
96,671 74,947
CREDITORS
Amounts falling due within one year 5 (9,316) (7,386)
NET CURRENT ASSETS 87,355 67,561
TOTAL ASSETS LESS CURRENT
LIABILITIES 87,355 67,561
NET ASSETS 87,355 67,561
FUNDS 6
Unrestricted funds 87,355 67,561
TOTAL FUNDS 87,355 67,561

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 16 March 2023 and were signed on its behalf by:

C Davies - Trustee

The notes form part of these financial statements

Page 8

HOSPICE INCOME GENERATION NETWORK LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

Trustees' expenses totalling £2,073 were paid during the year ended December 2022 (2021: £1,294).

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,165
Charitable activities
Event Running 24,529
Total 31,694

EXPENDITURE ON

continued...

Page 9

HOSPICE INCOME GENERATION NETWORK LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2022

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
Charitable activities
Support Costs 7,298
Event Running 30,118
Total 37,416
NET INCOME/(EXPENDITURE) (5,722)
RECONCILIATION OF FUNDS
Total funds brought forward 73,283
TOTAL FUNDS CARRIED FORWARD 67,561
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£ £
Trade debtors 1,300 -
Other debtors - 3,024
Prepayments 6,179 1,374
7,479 4,398
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£ £
Trade creditors 6,276 1,526
Other creditors 100 100
Accruals and deferred income 2,940 5,760
9,316 7,386
6. MOVEMENT IN FUNDS
Net
movement At
At 1.1.22 in funds 31.12.22
£ £ £
Unrestricted funds
General fund 67,561 19,794 87,355
TOTAL FUNDS 67,561 19,794 87,355

continued...

Page 10

HOSPICE INCOME GENERATION NETWORK LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2022

6. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 63,143 (43,349) 19,794
TOTAL FUNDS 63,143 (43,349) 19,794

Comparatives for movement in funds

Net
movement At
At 1.1.21 in funds 31.12.21
£ £ £
Unrestricted funds
General fund
73,283
(5,722) 67,561
TOTAL FUNDS
73,283
(5,722) 67,561
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
31,694
(37,416) (5,722)
TOTAL FUNDS
31,694
(37,416) (5,722)

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.21 in funds 31.12.22
£ £ £
Unrestricted funds
General fund 73,283 14,072 87,355
TOTAL FUNDS 73,283 14,072 87,355

continued...

Page 11

HOSPICE INCOME GENERATION NETWORK LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2022

6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 94,837 (80,765) 14,072
TOTAL FUNDS 94,837 (80,765) 14,072

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 12

HOSPICE INCOME GENERATION NETWORK LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2022

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 DECEMBER 2022
31.12.22 31.12.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 225 7,165
Charitable activities
Membership Income 27,225 1,750
Conference Income 35,693 22,779
62,918 24,529
Total incoming resources 63,143 31,694
EXPENDITURE
Charitable activities
Insurance 519 705
Postage and stationery - 60
Advertising - 2,977
Sundries 105 362
Conference Expenditure 25,822 10,770
Regional Meetings - 500
Website Costs 2,130 4,108
Online Conference Expenditure - 8,302
28,576 27,784
Support costs
Finance
Bank charges 219 269
Governance costs
Accountancy and legal fees 11,246 5,570
Executive Meetings 3,308 3,793
14,554 9,363
Total resources expended 43,349 37,416
Net income/(expenditure) 19,794 (5,722)

This page does not form part of the statutory financial statements

Page 13

REGISTERED COMPANY NUMBER: 03115262 (England and Wales) REGISTERED CHARITY NUMBER: 1060570

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

HOSPICE INCOME GENERATION NETWORK LIMITED

WBD Accountants Limited Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

HOSPICE INCOME GENERATION NETWORK LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2022

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 12

HOSPICE INCOME GENERATION NETWORK LIMITED (REGISTERED NUMBER: 03115262)

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03115262 (England and Wales)

Registered Charity number

1060570

Registered office

Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

Page 1

HOSPICE INCOME GENERATION NETWORK LIMITED (REGISTERED NUMBER: 03115262)

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

Trustees

The Trustees present their report and the financial statements for the year ended 31 December 2022.

1. Legal and administrative

The charity is a company limited by guarantee. It is governed by its Memorandum and Articles of Association.

2. Trustees

The following were Trustees of the company during the year:

Christine Davies (Chair) Veronica McBain (Vice Chair) Thomas Abbott Augusta Adu Anita Green (resigned December 2022) John Brady Kathryn Brown Emily Boate (resigned May 2022) Keeley Harrison David McFadden Teresa Nightingale Matthew Smith Jane Thompson (resigned April 2022) Megan Boyle (resigned January 2022) Stephanie Cox (appointed July 2022) Lorraine Pink (appointed July 2022) Rachel Ketola (appointed July 2022)

The Trustees form the Board, often referred too as the National Executive Committee (NEC).

3. Charitable Objects, Mission and Aims

The company's principal objects and mission as set out in its memorandum and articles are:

In furtherance of this mission, to enable hospice fundraisers to:

Page 2

HOSPICE INCOME GENERATION NETWORK LIMITED (REGISTERED NUMBER: 03115262)

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

4. Review of performance, impact and future plans

Performance

The first virtual conference held during Covid in April 2021 was such a success with over 1060 delegates attending from 123 hospices. Following this success, the Trustees decided that in keeping with our mission to train hospice fundraisers we would maintain the virtual format for our 2022 conference held in between 23rd to 25th March. In 2022 we brought in a new variable cost structure with the aim of keeping costs low to attract and train as many delegates as possible. Our 2022 Conference was an outstanding success with 1,330 delegates from 122 hospices. We put on 45 workshops, 6 plenary sessions and 3 wellbeing sessions. The conference was supported by 4 Platinum Partners .

The pandemic continued to affect the way in which we were able to support our members. All our training and networking events through the year were held online. These have been well attended and provided the opportunity for our members to learn from each other and connect with each other in a safe space.

In recent years it has become clear that Speakers at conferences are much more aware regarding Equality, Diversity and Inclusion and will actively ask questions regarding this. The board also felt the way in which we recruited speakers in the past made it difficult to plan for a fair representation of topics, as well as diversity. In 2021 we implemented new procedures to encourage diversity and we continued that into 2022

Impact

Our April 2022 virtual conference was attended by more delegates representing more hospices than ever before. We were supported by 13 charity sector exhibitors, including our Platinum Partners - Donorflex, Majestic Publishing, Ruddock's and Vintage Cash Cow.

During 2022, we organised 20 online training sessions for members covering a broad range of income generation topics, including: Christmas tree recycling, events fundraising, data governance, retail marketing, legacy marketing investment, individual giving, and practical spreadsheet training for KPI tracking and reporting. These events attracted 866 registrations from our members.

This year our member hospices stood at 123.

Future plans

Virtual training continues to be the main focus for the delivery of our development programme. The members will be consulted on the topics they wish to see on the programme for 2023.

The board decided this year to plan another virtual conference in Spring 2023 after balancing the risk of an expensive hotel contract and hospices telling us that more of their teams can attend our conference with it being virtual and more cost-effective to sign up to.

The board have also discussed the re-introduction of the regional development days. A number of dates will be organised on 2023 to test if there is an appetite for this type of in-person education and networking.

5. Review of financial position

In total the company had income of £63,143 (against £31,694 in 2021). Expenditure totalled £43,349 (against £37,416 in 2021) resulting in a surplus of £19,794.

6. Reserves policy

Page 3

HOSPICE INCOME GENERATION NETWORK LIMITED (REGISTERED NUMBER: 03115262)

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

The company's reserves are held at a level which, in the opinion of the Trustees is sufficient to ensure the company's future development, and to take into account possible future fluctuations of income and expenditure. The company has a policy of maintaining its free reserves at approximately six months of forward expenditure.

At 31 December 2022, unrestricted reserves amounted to £87,355 (against £67,561 in 2021) of which £87,355 (against £67,561 in 2021) were free reserves.

The level of free reserves is reviewed by the Board on an ongoing basis.

7. Fundraising practices statement

The Hospice Income Generation Network did not undertake any public fundraising activity nor employ any staff with a specific remit for public fundraising during 2022.

Our members agree to abide by our Code of Conduct and the Code of Fundraising Practice.

The company is registered with the Fundraising Regulator and the Information Commissioners Office. We have policies in place to govern our practices and activities. Reports are filed in accordance with regulations set out by the Companies Act 2006 and the Charity Commission.

8. Risks policy

The Trustees have examined the risks to which the association is exposed, in particular those related to the on-going operations and finances, and are satisfied that systems are in place to mitigate our major risks.

The Trustees have identified that the creation of an Ethical Policy will be beneficial for the future. A working committee was formed and met several times in 2022, scoping out specific areas where policies will need to be created. Further development of this area is planned to take place in 2023.

9. Auditors

The charity is not required to prepare audited accounts.

10. Structure, Governance and Management

The charity was incorporated on 18th October 1995 and amended by Resolution dated 14th February 1997. It is governed by its Memorandum and Articles of Association. It is a registered charity with the Charity Commission and a company limited by guarantee with the Trustees as company directors.

The Memorandum and Articles of Association pre-dates company law and so in 2021 the Trustees instructed a solicitor to enable the revision of these Articles. We engaged with Wrigley's in Leeds who impressed Trustees with their experience and took time to fully understand the organisation and our needs. This work was completed in 2022, approved by Trustees and revised Articles were lodged with the Charity Commission. These revised articles have provided greater clarity in outlining the Trustees rights and responsibilities as members of the company.

Appointment of Trustees

As part of the revised Articles of Association membership of the board now encompasses a minimum of one member from each region plus additional Trustees with specific skillsets that meets the current needs of the organisation.

The Trustees reviewed the appointment process and length of service of Trustees and changes were approved in the New Articles of Association which came in to force following the 2022 AGM. Trustees now serve 3-year terms with a maximum of 3 terms. Given the length of service of the existing Trustees the risk that everyone would leave at once was perceived as low.

Page 4

HOSPICE INCOME GENERATION NETWORK LIMITED (REGISTERED NUMBER: 03115262)

REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022

Trustee induction and training

The Chair is responsible for issuing all new Trustees with a full set of documents covering governance, finance, the Board structure and decision making processes. Ongoing training is the responsibility of all Trustees and includes keeping up to day with the latest guideline from the Charity Commission.

Organisation

The Board meets quarterly to examine performance, finance, strategy and risk. Trustees should attend all Board meetings, not missing more than two in any four without good reason, as determined by the Chair. Trustees will undertake responsibility for specific duties, as mutually decided by the Board and support the Chair and other Trustees in any areas of special interest.

Staff and volunteers

The Hospice Income Generation Network does not have any employees and is run purely by volunteers.

Statement of Trustees Responsibilities

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable laws and regulations. Charity law requires the Trustees to prepare financial statements, in accordance with United Kingdom Generally Accepted Accounting Practice, for each financial year which give a true and fair view of the company's affairs at the end of the year and of its income and expenditure for that period. In preparing these 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 company, and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Company Secretary

Mrs C L Davies

Independent Examiner

Andrew Branson Institute of Chartered Accountants in England and Wales WBD Accountants Limited Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

Approved by order of the board of trustees on 16 March 2023 and signed on its behalf by:

Mrs C Davies - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOSPICE INCOME GENERATION NETWORK LIMITED

Independent examiner's report to the trustees of Hospice Income Generation Network Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Andrew Branson Institute of Chartered Accountants in England and Wales WBD Accountants Limited Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

3 March 2023

Page 6

HOSPICE INCOME GENERATION NETWORK LIMITED

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2022

31.12.22 31.12.21
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 225 7,165
Charitable activities
Event Running 62,918 24,529
Total 63,143 31,694
EXPENDITURE ON
Charitable activities
Support Costs 14,773 7,298
Event Running 28,576 30,118
Total 43,349 37,416
NET INCOME/(EXPENDITURE) 19,794 (5,722)
RECONCILIATION OF FUNDS
Total funds brought forward 67,561 73,283
TOTAL FUNDS CARRIED FORWARD 87,355 67,561

The notes form part of these financial statements

Page 7

HOSPICE INCOME GENERATION NETWORK LIMITED (REGISTERED NUMBER: 03115262)

BALANCE SHEET 31 DECEMBER 2022

31.12.22 31.12.21
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Debtors 4 7,479 4,398
Cash at bank 89,192 70,549
96,671 74,947
CREDITORS
Amounts falling due within one year 5 (9,316) (7,386)
NET CURRENT ASSETS 87,355 67,561
TOTAL ASSETS LESS CURRENT
LIABILITIES 87,355 67,561
NET ASSETS 87,355 67,561
FUNDS 6
Unrestricted funds 87,355 67,561
TOTAL FUNDS 87,355 67,561

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 16 March 2023 and were signed on its behalf by:

C Davies - Trustee

The notes form part of these financial statements

Page 8

HOSPICE INCOME GENERATION NETWORK LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

Trustees' expenses totalling £2,073 were paid during the year ended December 2022 (2021: £1,294).

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,165
Charitable activities
Event Running 24,529
Total 31,694

EXPENDITURE ON

continued...

Page 9

HOSPICE INCOME GENERATION NETWORK LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2022

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
Charitable activities
Support Costs 7,298
Event Running 30,118
Total 37,416
NET INCOME/(EXPENDITURE) (5,722)
RECONCILIATION OF FUNDS
Total funds brought forward 73,283
TOTAL FUNDS CARRIED FORWARD 67,561
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£ £
Trade debtors 1,300 -
Other debtors - 3,024
Prepayments 6,179 1,374
7,479 4,398
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£ £
Trade creditors 6,276 1,526
Other creditors 100 100
Accruals and deferred income 2,940 5,760
9,316 7,386
6. MOVEMENT IN FUNDS
Net
movement At
At 1.1.22 in funds 31.12.22
£ £ £
Unrestricted funds
General fund 67,561 19,794 87,355
TOTAL FUNDS 67,561 19,794 87,355

continued...

Page 10

HOSPICE INCOME GENERATION NETWORK LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2022

6. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 63,143 (43,349) 19,794
TOTAL FUNDS 63,143 (43,349) 19,794

Comparatives for movement in funds

Net
movement At
At 1.1.21 in funds 31.12.21
£ £ £
Unrestricted funds
General fund
73,283
(5,722) 67,561
TOTAL FUNDS
73,283
(5,722) 67,561
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
31,694
(37,416) (5,722)
TOTAL FUNDS
31,694
(37,416) (5,722)

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.21 in funds 31.12.22
£ £ £
Unrestricted funds
General fund 73,283 14,072 87,355
TOTAL FUNDS 73,283 14,072 87,355

continued...

Page 11

HOSPICE INCOME GENERATION NETWORK LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2022

6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 94,837 (80,765) 14,072
TOTAL FUNDS 94,837 (80,765) 14,072

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 12

WBD Accountants Ltd Marlbridge House Enterprise Way Edenbridge Kent TN8 6HF

Hospice Income Generation Network Limited

Dear Sirs

Financial statements

  1. We have fulfilled our responsibilities as directors / trustees as set out in the terms of your engagement for preparing financial statements in accordance with the Companies Act 2006, Charities Act 2011 and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) / International Financial Reporting Standards as adopted by the European Union which you have drafted on our behalf,) which give a true and fair view of the financial position of the company at its year end and of the results of its operations for the year then ended and for making accurate representations to you. We confirm that the company was entitled to exemption under the Companies Act 2006 and Charities Act 2011 from the requirement to have its financial statements for the financial year ended 31/12/2022 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Act.

We acknowledge that the work performed by you is substantially less in scope that an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

  1. Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

  2. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  3. We have disclosed all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements and these have been disclosed in accordance with the requirements of accounting standards.

  4. Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of accounting standards.

  5. All events since the balance sheet date which require disclosure or which would materially affect the amounts in the financial statements have been adjusted or disclosed in the financial statements.

  6. We confirm the financial statements are free of material misstatements, including omissions. We believe that those uncorrected misstatements identified during the preparation of the financial statements, independent review, etc. are immaterial both individually and in aggregate to the financial statements as a whole.

  7. We confirm that, having considered our expectations and intentions for the next twelve months, and the availability of working capital, the company is a going concern. We confirm that the disclosures in the accounting policies are an accurate reflection of the reasons for our consideration that the financial statements should be drawn up on a going concern basis.

  8. We confirm that £1,500 of income invoiced during the year ended 31/12/2022 should be deferred to the next accounting period.

Information provided

  1. All accounting records and relevant information have been made available to you for the purpose of your preparation of the financial statements, independent review, etc. We have provided to you all other information requested and given unrestricted access to persons within the entity from whom you have deemed it necessary to obtain evidence / request information. All other records and related information have been made available to you.

  2. All transactions undertaken by the company have been properly reflected in the accounting records and are reflected in the financial statements.

  3. We acknowledge our responsibility for the design, implementation and maintenance of controls to prevent and detect fraud. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.

  4. We have disclosed to you all information in relation to fraud or suspected fraud that we are aware of and that affects the entity and involves, management, employees who have significant roles in internal control, or others, where fraud could have a material effect on the financial statements.

  5. We have disclosed to you all information in relation to allegations of fraud, or suspected fraud affecting the entity’s financial statements communicated by employees, former employees, analysts, regulators or others.

  6. We confirm that we are not aware of any possible or actual instance of noncompliance with those laws and regulations which provide a legal framework within which the company conducts its business and which could affect the financial statements. The company has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of noncompliance.

  7. We confirm that we have disclosed to you the identity of the entity’s related parties and all related party relationships and transactions relevant to the company that we are aware of.

  8. The company has satisfactory title to all assets, and there are no liens or encumbrances on the assets except for those disclosed in the financial statements.

  9. There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the financial statements.

  10. The company has at no time during the year entered into any arrangement, transaction or agreement to provide credit facilities (including loans, quasi loans or credit transactions) for directors, nor to guarantee or provide security for such matters, except as disclosed in the financial statements.

We confirm to the best of our knowledge and belief that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the above representations to you.

Yours faithfully

Signed on behalf of the board of directors (trustees) by:

…………………………………………(Signature)

Mrs C L Davies - Director Date: 16[th] March 2023

Invoice no. 016016 1[st] March 2023

Professional Services

HOSPICE INCOME GENERATION NETWORK LIMITED
Preparation of Hospice Income Generation Network Limited’s statutory
accounts in respect of the period ended 31stDecember 2022.
Clearing queries arising on the draft accounts and later forwarding copies of
the final accounts to the trustees for their approval and signature.
Later filing with the Registrar of Companies a copy of the approved
accounts.
Generally ensuring that the Company has complied with the Companies Act
2006
Completion of Independent Examiners Report for same period
FEE
1,200.00
VAT @ 20% 240.00
TOTAL 1,440.00

Invoice due for payment on presentation Bank Details: Sort 60-06-20 Account No. 31175066 Account Name WBDAccountants Ltd Credit Card payment is also accepted by calling 01732 865965

VAT Registration No. 929 0874 90

WBD is the trading name of WBD Accountants Ltd Registered Office: Marlbridge House, Enterprise Way, Edenbridge, Kent TN8 6HF Registered in England and Wales, Company number 5746975

Directors: Kevin Wood FCCA, Andrew Branson BFP, ACA, CTA, Paul Dickinson FCA

Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England & Wales