OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Slciare Hospice Annual Report & Financial Statements 2020/21 St Clare West Essex Hospice Care Trust 11

St Clare West Essex Hospice Care Trust

Annual Report and Financial Statements 2021

Contents

Reference and Administrative Information about the Charity, its Trustees,
Management and Advisors 2
Trustees’ Report 4
Introduction 4
Organisation, Governance and Management 5
Constitution and Registration
Governance of St Clare Hospice
Management of St Clare Hospice
Corporate Structure
Aims, Objectives and Activities 6
Public Benefit 9
Volunteers 10
Strategic Report 10
Achievements and Performance
Financial Review
Fundraising Approach and Performance
Retail and Lottery Performance
Investment
Reserves Policy and Objectives
Risk Management
Commentary on Last Year’s Plans for 2020/21
Future Plans 2021/22
Statement of Trustees’ Responsibilities 20
People 20
Independent Auditors’ Report 22
Group Statement of Financial Activities 26
Group and Charity Balance Sheets 27
Group Cash Flow Statement 28
Notes Forming Part of the Financial Statements 29

stclarehospice.org.uk

Company Limited by Guarantee, Registered in England and Wales No. 3398955 Registered Charity No. 1063631

1

St Clare West Essex Hospice Care Trust

Reference and Administrative Information about the Charity, its Trustees, Management and Advisors

Patrons

Dame Claire Bertschinger DBE DL Mr Michael Chapman DL Mr Robert Halfon MP Mrs Melissa Jones Dame Eleanor Laing DBE MP Mr Gary Neill MBIE Lord Petre KCVO Mr Bob Weston Mr John Wickens

Trustees (and Directors as defined by the Companies Act 2006)

Mrs Deborah Fielding Msc RGN RM HVDip (Chair) Mr Graham Randall FCA (Vice Chair) Mr Nik Wright Resigned 01/06/2021 Mr David Thomson BAcc CA Retired* 02/12/2020 Dr Ronald Morgan MB ChB FRCP Dip Pall Med Mr Andy Skelton Mrs Wendy Adams RGN Mr Phil Birch Mrs Jill Rowlinson FCIS MBA Mr Mark Astarita OBE Mr Adrian John Bannington FCA C.Dir FIOD CII Dr Monica Bose MBBS BSc FRCP Mr Mike Guinan BA (Hons) FCMA

*Retired at AGM under Article 30(3) having served maximum term permitted.

Company Secretary

Mrs Jill Rowlinson FCIS MBA

Registered Office & Principal Office

St Clare Hospice, Hastingwood Road, Hastingwood, Essex CM17 9JX

2

St Clare West Essex Hospice Care Trust

Senior Leadership Team

Chief Executive

Mrs Sarah Thompson MSc BA (Hons)

Medical Director

Dr Syed Qamar Abbas MBBS FRCP (UK) CEPC Dip Pall Med Dip Med Ethics PGC Med Ed

Director of Finance and Resources

Mr Riyad Islam BA (Hons) FCMA CGMA DChA

Director of Patient Care

Ms Carolanne Brannan BSc Dip HE RN

Director of People and Communities

Mrs Helen Grubb BA (Hons) MCIPD

Director of Income Generation

Miss Rosie Knowles BSc (Hons) MInstF

Advisors

Bankers

Barclays Bank plc, 14 The Water Gardens, Harlow, Essex, CM20 1AN HSBC Bank plc, 34 Broad Walk, Harlow, Essex, CM20 1JA

Auditors

Haysmacintyre LLP, 10 Queen Street Place, London, EC4R 1AG

Solicitors

Whiskers LLP, 6 Mitre Buildings, Kitson Way, Harlow, Essex, CM20 1DR Attwaters Jameson Hill, 72-74 Fore St, Hertford, Hertfordshire, SG14 1BY

Insurance Brokers

Towergate Insurance, Kings Court, London Road, Stevenage, Hertfordshire, SG1 2GA

3

St Clare West Essex Hospice Care Trust

Trustees’ Report

Introduction

We are delighted to present the Annual Report and Financial Statements for St Clare Hospice for 2020/21.

As an independent hospice we aim to work collaboratively with a wide range of partners and stakeholders to deliver the highest quality services for local people who need end of life care across West Essex and East Hertfordshire. We are very proud that last year, in March 2020, just as the Covid-19 pandemic hit, we were rated as ‘Outstanding’ by the Care Quality Commission (CQC) which is the national regulator for all healthcare services in the United Kingdom. This enables local people to understand that they can expect a very high standard of care from St Clare Hospice and is testament to the hard work and commitment of all our staff and volunteers.

The year 2020/21 has been significantly marked by the Covid-19 pandemic which has affected every aspect of the Hospice operations. From our topmost priority in keeping our patients and staff safe from infection to our income-generating capability, every single aspect of how the Hospice is run and operated has had to be re-thought during the last 12 months. This has been very difficult for all organisations delivering 24/7 healthcare services to navigate, but as a small organisation with extremely dedicated, creative and responsive staff, we are proud that we have found ways around the different barriers and obstacles the pandemic threw at us – we believe St Clare Hospice has more than survived the last 12 months and has in fact become stronger in many ways.

During the year the Hospice delivered care for 1,348 patients, many of whom received support from different services across the clinical directorate. It is important to note the impact of the Covid-19 pandemic on services during the early part of 2020. The Hospice maintained our key clinical services such as the Inpatient Unit and the community nursing services, but a number of groups, clinics and some face-to-face services were halted due to government guidelines; some moved to remote or ‘virtual’ support services.

The pandemic also had an impact on our ability to raise income to sustain our services, as like all charities, we had to close all our charity shops and a number of fundraising initiatives had to be curtailed significantly. Our financial reserves are such that, combined with the generous support of our local communities and the government grants aimed at helping independent charities (and hospices specifically), we can continue delivering the care and support services in the coming year. With careful monitoring and stewardship of our resources, we believe St Clare Hospice will be able to withstand the uncertain economic climate expected in the coming years.

At the end of 2021 we will come to the end of our current strategic period. We will be developing bold plans to deliver more outstanding clinical services and social support programmes for our local community. We plan to review what we’ve achieved from 2018 to 2021, seek to listen and understand the views of local people, healthcare professionals, staff, volunteers and supporters about what they need from the Hospice in the coming years. Of particular importance will be to seek the experiences of those people who did not access St Clare Hospice services and understand how we might make our services more widely available and known to people who need support. Our financial position means that we will be able to weather uncertainty as well as invest in our services in the future.

4

St Clare West Essex Hospice Care Trust

None of the work of St Clare Hospice is possible, however, without the incredible support of the local community; volunteers, businesses, individuals, community groups, local health organisations and partners and the local NHS Clinical Commissioning Group.

The Hospice is very proud of its achievements during the year. There is much more that is needed to be done, and the coming year will be a busy one for St Clare Hospice as we plan for the future and focus on the needs of local people.

Organisation, Governance and Management

Constitution and Registration

St Clare West Essex Hospice Care Trust is registered under the Companies Act 2006 (Registered No: 3398955) as a company limited by guarantee and not having a share capital. The Company is registered as a charity under the Charities Act 2011 (Registered No: 1063631) and operates under the simple title “St Clare Hospice”.

The Company’s Articles of Association define the Company as “the Charity”, and the Directors of the Company as “the Trustees”. To avoid confusion, the Directors of the Company are referred to as Trustees throughout this document.

Governance of St Clare Hospice

Trustees are appointed by the Trust Board following interview by, and a recommendation from, a Committee of Trustees, usually including the Chair, a Vice Chair and one other. Such appointments are ratified at the following Annual General Meeting. Trustees are required to undergo training and ongoing development in the same way as executive staff. The Board advertises for new Trustees against a defined skills set.

The Trustees maintain a register of their interests consisting of an annual declaration by each Trustee of his or her interests and confirmation that he or she is not debarred from acting as a Trustee under section 178 of the Charities Act 2011. The Company Secretary holds the Register; any changes in a Trustee’s interests between declarations are notified to the Company Secretary. The Register is made available to the Board, when required, so that the Board is in a position to make judgements on potential conflicts of interest. Trustees are required at the start of every Trustee meeting, to declare their actual or potential interest in any item on the agenda for that meeting.

The Trustees have a structure of governance committees including Clinical, Finance and Risk, Income Generation, and Human Resources, each chaired by a Trustee with appropriate skills and experience in the committee’s area of responsibility. Each committee includes, and is supported by, the appropriate member of the Executive Team. To these committees, the Board delegates much of the governance and performance monitoring, leaving it free to consider matters of a more strategic nature.

The Hospice provides trustee indemnity insurance for all Trustees.

Management of St Clare Hospice

The Trustees are non-executive and take no part in the day-to-day management of the Hospice. Although the Trustees have delegated day-to-day management of St Clare to a professional management team led by the Chief Executive Officer, who is not a Trustee, they remain ultimately responsible for the activities of St Clare. The Senior Leadership Team (SLT) led by Chief Executive Officer manage St Clare in accordance with regularly reviewed policies agreed and approved by the Trustees. The Trustees

5

St Clare West Essex Hospice Care Trust

monitor the proper discharge of their responsibilities through the structure of the governance committees and quarterly Board meetings, at which the SLT are invited to report on clinical, financial, workforce and general management issues.

Strong internal controls are in place to ensure that income and expenditure are tightly monitored and controlled, and that its assets are secure. Annual budgets are prepared by the SLT for approval by the Trustees, who monitor progress against such approved budgets.

The SLT currently meets daily to discuss the day-to-day management of services and regularly review budgetary and clinical performance. They also use this time to explore improvements and new opportunities. The management team of each directorate meet quarterly to share operational information and discuss strategic service developments and improvements. The Chief Executive Officer meets with the Chair every month to update on all activities and any areas of risk.

A pay and performance framework is in place which mirrors aspects of the NHS Agenda for Change pay framework, and covers hospice roles not typically found in the NHS. Analytical job evaluation and benchmarking is used to ensure pay is appropriate and competitive for the roles required to be performed by each staff member including the SLT. This whole process and framework is reviewed regularly to ensure the Hospice is paying fairly and tracking market rates to ensure that the talent can be attracted. It is overseen by the Board of Trustees to ensure equity and fairness.

Corporate Structure

The Trust has one wholly owned subsidiary, St Clare Hospice Trading Company Limited, which operates eight charity shops and a lottery. St Clare Hospice Trading Company has a separately constituted Board of Directors, which reports to the Board of Trustees.

Aims, Objectives and Activities

The Company’s Memorandum of Association lays down its objectives as to meet the physical, psychological, social and spiritual needs of those with advanced and progressive life limiting illness and of their carers, primarily but not necessarily in West Essex and East Hertfordshire, through the provision of specialist palliative care services based on need as far as resources allow.

It is the Trustees’ principal aim that St Clare provides a Hospice that is a centre of excellence in the delivery of specialist palliative care and support by such charitable means, as the Trustees see fit. Within this principal aim, the Trustees have specific targets, which are to provide:

6

St Clare West Essex Hospice Care Trust

 Continuing education and training of staff and volunteers.

All objectives, strategies and activities are regularly monitored and reviewed. The strategy is formally reviewed every three months and a report prepared by the Chief Executive Officer is shared with the Board of Trustees. The SLT and wider management team are responsible for the delivery of activities and services in line with the Hospice strategy and overarching mission statement.

St Clare Hospice offers palliative care for people over the age of 18 who are living with a life-limiting illness when a cure is no longer possible. The Hospice also offers support for the families, carers and friends around the patient, including children and young people. St Clare also provides a number of support services available for anyone living in West Essex or East Hertfordshire who is affected by grief, loss, death and dying. All health and social care professionals can make a referral to our hospice services. Patients, families and friends can also seek a referral directly.

Individuals with life-limiting illnesses often have complex and multifaceted needs. In order to meet this challenge, the Hospice clinical team is a multi-professional specialist palliative care team bringing together staff with the necessary knowledge, skills and experience to ensure high quality diagnosis, treatment and compassionate care considering the patient and their family and friends, as a whole not just about treating the illness. Members of the specialist team include doctors, nurses, healthcare assistants, physiotherapists, occupational therapists, social workers, counsellors, administrative support, and chaplain and supported by a team of highly skilled and committed volunteers to support the delivery of care.

The clinical team within each service area undertakes detailed, specialised and holistic assessments of the needs of the patient across physical, psychological, social and spiritual domains. Expert management of complex symptoms is provided, which takes account of the patient’s views, preferences and circumstances wherever possible when considering their advice on the care that is most appropriate for the patient’s condition.

The St Clare Hospice clinical services include the inpatient unit, day therapy and outpatient service, community nursing service and patient and family support services such as counselling and social work advice. This is complemented by non-clinical models of care and a community engagement programme which aims to identify local population needs and develop new models of care. The activity levels for the year are below.

The Hospice also provides clinical sessions and multidisciplinary team meetings input to Princess Alexandra Hospital, Harlow. On a weekly basis, there are four clinical sessions provided to the hospital which offers patient reviews and hospital staff support.

Educational sessions are also delivered by hospice staff to local healthcare professionals and health and social care students. This year, the Hospice received students from medical, nursing, social work, counselling, allied healthcare professionals and physician associate backgrounds on placement. We also delivered a new programme of online master classes and study days aimed at healthcare professionals, many of which needed to be repeated several times due to oversubscription and which were highly evaluated by attendees. Subjects included variable themes including identifying a palliative care patient, symptom management, care of the dying patients, specialist management, ethical decision making and psychological support.

The eight-bedded Inpatient Unit (IPU) has continued to offer patients, their family and friends with a high level of care and support, ensuring dignity and respect at all times. Demand for beds was erratic during the year, with several families and patients reluctant to be admitted due to the necessary visiting restrictions and fear of potentially contracting

7

St Clare West Essex Hospice Care Trust

the virus at the Hospice. However, the number of patient admissions during 2020/21 was only slightly below the previous year, with 214 admissions compared to 218 in 2019/20. Bed occupancy was significantly down from 82% in 2019/20 to just 77% in 2020/21.

The Day Therapy and Outpatient service was significantly affected during the year and needed to close all face-to-face clinics and groups. A number of services were moved online and regular telephone calls were made to patients for assessment and support. During the year, a Nurse Consultant was recruited to the Hospice to review the service and to develop a refreshed model of care. We plan to launch this new service during the second half of 2021/22.

St Clare offers a comprehensive community service, consisting of Clinical Nurse Specialists and Hospice at Home, caring for people in their own homes as well as care homes, and community hospitals. The Clinical Nurse Specialists provide specialist advice, and emotional and psychological support, to patients, their family, carers and friends seven days a week, working in partnership with other health and social care professionals. The community service is supported by the Hospice’s doctors, occupational therapists, physiotherapists, social workers, counsellors and chaplain who undertake home assessments as required. Throughout the last 15 months, the Clinical Nurse Specialist Service has continued to operate, with urgent home visits to patients with unstable or complex symptoms.

The Hospice at Home service provides hands-on, palliative care during times of crisis, or in the last few weeks of life for people who would prefer to remain in the comfort of their own home or their usual place of residence. The team provides both a daytime and night-time service seven days a week and works closely with health and social care colleagues. During the year the service continued to operate and received 783 referrals (last year 814).

The Compassionate Neighbours volunteer scheme was in its third year and expanded further during 2020/21, despite the pandemic. The programme identifies and develops volunteers as Compassionate Neighbours who are ‘matched’ with someone nearing the end of their life in their own home. By the end of the year 71 new Compassionate Neighbours had been trained, making a total of 183 trained Compassionate Neighbours for the scheme. In the year, 63 new ‘matches’ were made (compared to 54 the year before) meaning that over the short lifetime of the project, 168 local people coming to the end of their lives had benefited from the project.

During the year, the Hospice continued to deliver monthly bereavement cafés. When the pandemic hit, all venues needed to close, so the cafés were moved to online Facebook groups and zoom meetings. The bereavement cafés are open to anyone living in West Essex and East Hertfordshire, not just those people connected to hospice services. The cafés started in February 2019 in a range of venues across the catchment area and we plan to reopen the cafés once venues open and restrictions are eased sufficiently.

The bereavement counselling service is offered to the relatives and friends of anyone who has been cared for by St Clare Hospice. Led by qualified counsellors, the support provided follows nationally approved guidelines and is tailored to each person’s need. In 2020/21, the service provided support for 417 family members compared to 396 the year before. The Children’s Bereavement Service is led by a Children, Young Person and Family Therapist. Following an assessment, and based on the child or young person’s needs, children can attend one-to-one counselling, family therapy, group therapy and peer support. During the year, we listened to our local community and sought funding for a bereavement telephone helpline. With thanks to support from the National Lottery and the Barclays 100x100 UK COVID-19 Community Relief Fund, we were able to set up the

8

St Clare West Essex Hospice Care Trust

helpline in June 2020 and offer the service widely to all local residents in our communities affected by grief and loss, not just those connected to hospice services.

Service 2019-20 2020-21
IPU Total Admitted Patients 194 patients
218 admissions		 201 patients
214admissions
Available Beds Day 2900 2834
% Bed Occupancy 82% 77%
Median Length of Stay in
IPU(days)		 9 8
Clinical Nurse
Specialist		 Total referrals 1007 1196
Patients referred 780 892
Hospice at Home Total referrals 814 783
Patients referred 467 482
Therapy Team Total referrals 835 713
Patients referred 478 424
Patient and Family
Support Service		 Total referrals 448 494
Patients referred 396 417
Café Clare Attendances 485 344
(virtual)
Bereavement Café Attendances 676 634
(virtual)
Compassionate
Neighbours		 Trained volunteers 48
(112 in total across the
project)		 71
(183 in total across the
project)
Matches made during the
year		 54
(105 in total across the
project)		 63
(168 in total across the
project)

Public Benefit

In reviewing the objectives and the activities for the year, the Trustees have satisfied themselves that both the objectives of the Charity and those activities undertaken continue to reflect the aims of the Charity. In carrying out their review the Trustees have considered the Charity Commission’s general guidance on public benefit and its supplementary guidance on the advancement of health, especially as it relates to the relief of sickness, human suffering and palliative care.

The Trustees confirm that they comply with their duty under section 17 of the Charities Act 2011, to have due regard to the guidance in public benefit published by the Charity Commission. It is intended that the Charity should maximise the benefit that it provides to the local community given the restraints of size and funds.

The Charity is an important professional organisation that is proud of its local associations. It receives the majority of its funding from local individuals and organisations (including local NHS commissioning groups). For this reason, the beneficiaries tend to be predominantly, though not exclusively, from a catchment area covering West Essex and East Hertfordshire.

9

St Clare West Essex Hospice Care Trust

Volunteers

Volunteers have always been an important part of how we deliver our support to patients, families, community members and the wider community. Our volunteers offer an extra layer of support to make the journey with St Clare Hospice a positive experience.

The last year has been challenging to everyone’s daily lives, and have certainly changed the way that we do many things in the Hospice. The Covid-19 pandemic was an opportunity us to review all areas of the Hospice, including our volunteering, and how it underpins and supports all areas of our work to support how we deliver our care.

Many of the volunteer roles that have been launched and thrived during this time, are those that have a community engagement approach to the delivery of support. These include:

The Government restrictions meant that our shops had to close and activity at the Hospice site was reduced to maintain the safety of everyone. Unfortunately this resulted in many of our volunteers being unable to carry out their roles in their usual way.

As we begin to look at improving volunteering for all, we are listening, reviewing and addressing areas of work in all our teams. For example: introducing a clearer induction process; a new framework that supports the volunteer; and the work we are doing to identify volunteers’ skills. We are encouraging creative approaches across all teams to try and create new volunteer opportunities, to ensure that each volunteer experience is great for everyone and there is true reciprocity.

Another area we are working on, in response to the requests of our current volunteers, has been to create opportunities for engagement and find ways to safely bring volunteers together once again. This is a huge milestone for the Hospice, and an important part of our ‘roadmap’ back to having more people back on the Hospice site, and we hope with careful planning to host volunteer events on site in 2021. We are looking forward to welcoming hospice volunteers back to the hospice site once restrictions ease and we have identified it is safe for our more vulnerable patients and staff to do so. We remain extremely grateful for all hospice volunteers who have supported the hospice throughout this difficult period.

Strategic Report

Achievements and Performance

St Clare Hospice ’ s vision is that every adult with a life limiting condition or illness in the local communities should have access to palliative care services wherever and whenever they need them so that they can make the most of every moment, no matter how long they have left to live. The Hospice aims to provide both specialist clinical services and

10

St Clare West Essex Hospice Care Trust

volunteer-led support that meet the complex medical and social needs of local people around the issues of death, dying and loss.

As an independent hospice, St Clare aims to work collaboratively with a wide range of partners and stakeholders in order to deliver the highest quality services for local people who need end of life care across West Essex and East Hertfordshire.

The Hospice has four strategic aims:

1. We will reach significantly more people who are facing death, dying and loss in our local communities.

2. We will support our communities to become more resilient, to support each other and to remain independent for as long as possible.

3. We will seek partnerships with other organisations and communities to deliver better care for patients.

4. We will grow as a strong, sustainable and effective organisation.

What do we want to change?

How will we do this?

We champion a model that is outward facing, flexible and responsive to best serve our local community. This model has afforded St Clare Hospice to become a key leader in collaboration with others, such as the voluntary sector, healthcare providers and local communities, to deliver the highest quality care to patients and their families. We are increasingly seeking feedback from our service users and local communities as we believe wholeheartedly that local people are best equipped to inform us of positive changes we can make.

We are fully committed to respond to and embrace the changes that are synonymous with healthcare delivery in the current healthcare system. This commitment sees us having made huge strides with our NHS partners in planning system-wide improvements in end of life care as well as ensuring our internal systems, assessment tools and treatment plans mirror national standards and frameworks to improve patient care as well as demonstrate to our funders the impact we are making to people ’ s health and wellbeing.

Our vision, underpinned by the 3-year strategy set out by the Trustees is to develop an ethos of ‘ hospice without walls ’ ensuring that the hospice services that we are committed to delivering are taken far and wide across the communities to the people that we serve, ensuring equity of our services for all patients and local people.

11

St Clare West Essex Hospice Care Trust

By the end of 2021 we will have reached the end of our current strategic period. So we are spending much of 2021 gathering the ideas and needs of the local community, healthcare professionals, NHS partners and staff, volunteers and supporters to develop a new strategy for 2022 and beyond. We are looking to the long-term future and what the needs of our local population might look like in 5-10 years ’ time. We plan to launch the new hospice strategy in January 2022.

Meanwhile we will continue to focus on developing our services to meet the needs of local communities and developing a quality improvement culture in the Hospice that will encourage departments and services to integrate and work together and encourage excellence in performance across the Hospice.

Achievements in 2020/21

It has been a very busy year for St Clare Hospice, significantly marked by the impact of Covid-19. Despite the obvious focus on maintaining operations with stringent infection control procedures in place, we achieved a lot of positive changes that have helped deliver quality care for more people.

We have reviewed and revised some of our services to improve reach to the local community; we have been developing a new model of Day and Out Patient services during the year, including wide consultation with the local community, healthcare professionals, patients and staff; we worked with our NHS partners on streamlining care pathways between hospital, hospice and home. New services were also developed during the year, including for those people with dementia with the Namaste programme. This programme aims to support both the person with dementia and their carer and was rolled out via online teaching and training.

Early on in the pandemic which started in March 2020, it became clear that local people needed more bereavement support due to the social isolation experienced by grieving people during the lockdowns. As a result, we set up more Facebook online bereavement groups, with online bereavement ‘cafés’ operating via Zoom. Additionally, we secured funding for a bereavement telephone helpline which we plan will become a long-term element of our bereavement service for all adult residents across West Essex. We remain committed to listening to local people about their needs for support around the issues of death, dying and loss and hope to be able to re-open the bereavement cafés in various venues across West Essex over the coming year .

During the year, the Hospice implemented plans for the First Contact Team to ensure there is one referral route to the Hospice and that a Multi-Disciplinary Team make joint clinical decisions about the services that patients might need. The First Contact Team is the first port of call for all clinicians, families and patients who need support or help and triages all referrals received for hospice services. The implementation of the team was initially halted by the Covid-19 pandemic but the main positions in the team are not filled.

In terms of quality improvement, the Hospice has focused during the year on the development and improvements in the use of the electronic patient records system (SystmOne) which will help the Hospice further shape and improve the quality of patient care and demonstrate the impact of its services to its funders and the wider public. We have further strengthened our middle management team and developed a range of leadership workshops and competency frameworks to help our managers support staff to improve their performance.

Additionally, an Equality, Diversity and Inclusion group has been set up from across the Hospice and has met on a quarterly basis with an agreed action plan and set of priorities to help ensure that all services are available and accessible to all local people, especially

12

St Clare West Essex Hospice Care Trust

underserved communities, and that all employment and volunteering opportunities are also accessible to all.

In order to meet the challenge of pandemic, increased deaths at home and difficulties with education provisions, the Hospice carried out a consultation programme and developed a revitalised and refreshed Education programme. This continues to be delivered by our team of specialists to support the skills and confidence of healthcare colleagues from across West Essex and East Hertfordshire. The Hospice ran six ‘End of life care webinar days’ which were attended in total by more than 250 attendees. The topics ranged from inspiration to look after dying patients, pain management, gastrointestinal symptoms, psychological issues, syringe drivers, advance care planning, care of the dying patient and ethical dilemmas. There were also lunchtime masterclasses on palliative care for patients with dementia, total pain, symptom management, opioid prescribing in renal failure etc. Additionally, we provided face-to-face advance communication skills training for its staff in partnership with St Francis Hospice. All these days were heavily subscribed and all highly evaluated.

The pandemic also had an impact on our ability to raise income to sustain our services, as like all charities, we had to close all our charity shops and a number of fundraising initiatives had to be curtailed significantly. Our financial reserves are such that, combined with the generous support of our local communities and the government grants aimed at helping independent charities and hospices specifically, we are able to continue delivering the care and support services in the coming year. With careful monitoring and stewardship of our resources, we believe St Clare Hospice will be able to withstand the difficult economic climate which is expected in the coming years.

The Senior Leadership Team continued to meet on a daily basis during the pandemic to manage the ever-evolving situation and ensure the Hospice was safe. Additionally, they met to discuss complaints, risk management, contractual performance, service development, and information exchange. During the year, policies and procedures of the Hospice continued to be reviewed, developed and enhanced, to ensure that they are in line with all legislative requirements and that the provision of safe and best practice continues.

Staff engagement and communications were particularly crucial to keep staff and volunteers informed at all times. A monthly online staff briefing was implemented during the year, supplemented by a bi-monthly team bulletin with news from across the Hospice sent to all staff and volunteers, with the Workplace intranet used for ad hoc immediate news or information. More volunteer bulletins have been developed during the year to improve volunteer engagement with the Hospice, particularly as the majority of volunteers have been unable to fulfil their roles during 2020/21.

It has been fantastic to see the progress of St Clare Hospice services over the past 12 months, with new challenges and opportunities for development being considered all the time. Clinical and non-clinical teams have risen to the many challenges they have met along the way in a rapidly changing world. The hard work of every member of staff, with support from dedicated volunteers, enables the Hospice to continue to deliver high quality patient care, which is at the heart of all that St Clare does.

Financial Review

The outcome for the year was a surplus of £2.47m, which compared very favourably against the prior year surplus of £393k. The positive financial result was achieved mainly due to growth in key voluntary income streams, one-off Government funding related to Covid-19, and the ongoing focus on controlling and managing expenditure in all areas across the Hospice.

13

St Clare West Essex Hospice Care Trust

There was small decrease in total expenditure which was mainly because reduced retail costs where shops were closed for parts of the year. However, there was an increase in patient care expenditure where some services were developed and expanded.

NHS income was slightly higher than the previous year, and represented 44% of expenditure in 2020/21. This percentage was marginally up on the prior year, resulting from a combination of increased NHS income and lower overall costs. The receipt of the non-recurrent Government funding will enable the Hospice to cover future shortfalls in income arising due to the pandemic.

St Clare held net assets of £10.03m at 31 March 2021. Of this amount, £2.40m had been invested in land, buildings and equipment, leaving net current assets of £7.63m. The Trustees have reviewed financial forecasts and have agreed for reserves to be used to develop services as part of the developing St Clare Hospice Strategy 2022+ to reach more people affected by life-limiting illness, death, dying and loss.

A going concern assessment has been undertaken in accordance with the Charities SORP (FR102), which reflected the expected financial impact from the Covid-19 pandemic. Following the assessment, the Trustees have concluded that at the time of approving the financial statements, the Charity has adequate resources to continue to adopt the going concern basis of accounting in preparing the financial statements.

Fundraising Approach and Performance

St Clare Hospice is committed to maintaining high standard of fundraising, retail and lottery activity. We are registered with the Fundraising Regulator and licensed by the Gambling Commission. We are committed to fundraising by the standards set out in the Fundraising Code of Practice, and our contracted professional canvassing agency for new lottery players is also required to maintain the Codes of Practice. We are members of the Charity Retail Association, Hospice UK, and the Institute of Fundraising.

A range of public facing fundraising activities are undertaken including events, direct mailings, corporate fundraising and telephone appeals. Fundraising activities are reported to the Income Generation Trustee Committee on a quarterly basis.

The Hospice commits to its fundraising policies and practice being legal, open and honest. Staff training and robust procedures are in place to ensure that these standards are maintained, and that no-one who is potentially vulnerable is asked to commit to giving.

From time to time, the Hospice may work with established and reputable service providers which include mailing houses, event management companies and fundraising agencies. Monitoring of activities is done by investigating complaints, seeking supporter feedback, mystery shopping and audits.

St Clare Hospice is GDPR compliant, and uses a number of methods to ensure regular review and accurate record keeping. In addition, the Hospice has signed up to receiving marketing suppressions under the Fundraising Preference Service, and also will not make fundraising calls to telephone numbers registered with the Telephone Preference Service. Detailed supporter contact preferences and giving history are recorded on the fundraising database which is managed within the fundraising team.

Supporter experience is a priority for all teams within the Income Generation directorate and as such any complaints are investigated and dealt with in line the Hospice

14

St Clare West Essex Hospice Care Trust

complaints policy. It is pleasing to report, that during the year, there were no complaints received about fundraising activities.

Fundraising income generated in 2020/21 was £1,687k* compared to a prior year figure of £1,474k.

The impact of the Covid-19 pandemic was felt throughout the entire financial year. Many of our events and supporter-led activities were postponed or cancelled due to government restrictions. However, the support from the community continued to be generous both through individual donations and participation in activities when restrictions allowed. As a result, the fundraising income exceeded expectations and achieved a strong position.

The pandemic remains a significant negative factor in our planning for the 2021/22 financial year. In addition to continuing government restrictions curtailing events and activities, the general population is likely to be socially and economically affected. This may have a detrimental effect on the ability of all charities to achieve growth in voluntary income.

Retail and Lottery Performance

St Clare Hospice shops were significantly affected by the Covid-19 pandemic, resulting in physical stores ceasing trading for the majority of the financial year. E-commerce, costsaving measures, and grants from the government via local councils helped to mitigate losses, however the net contribution of the retail chain was a deficit of £37k in 2020/21, compared to a positive contribution of £421k in 2019/20.

Physical stores were permitted to open in mid-April 2021, and current government stance implies that there will be no further closures. As a result, the 2021/22 planning assumes continued trading. At times of economic stress, charity shops have traditionally achieved good results, and so we are cautiously hopeful of returning to near pre-pandemic levels of trading.

The St Clare weekly lottery continues to be a good income stream, contributing £524k in 2020/21, compared to £456k in the previous year. Government restrictions during the year prevented our usual face-to-face player recruitment activity. Therefore, expected player recruitment fees were considerably less than had been planned and so resulted in a greater overall financial contribution to the Hospice. This reduced player recruitment in the year is expected to result in a lower overall contribution in 2021/22.

Investment

The Trustees’ investment policy is governed by the Company’s Memorandum of Association, which allows the Trustees to invest its funds in such stocks, funds, shares, securities or other investments of whatever nature they think fit, subject to any conditions imposed by law. However, the Trustees have made a decision to prioritise security of funds, and therefore the organisation currently does not hold any investments other than cash.

Beyond a small working balance, all cash is held in interest bearing accounts. That cash which is not required in the short term is invested in immediate, notice or fixed term

15

St Clare West Essex Hospice Care Trust

deposits to secure the highest rate of interest available, which is consistent with the security of the investment.

The current policy set by the Trustees for investment of cash, limits the amount that can be invested within a financial institution and also prohibits investment in any financial product except term deposits in pounds sterling.

Reserves Policy and Objectives

There are a number of levels of financial targets towards which the Trustees aspire:

Level 1 – raising sufficient cash to build and equip the Hospice (this would include repayment of borrowings).

Level 2 – generation of sufficient income to run St Clare from day to day in cash terms (including elimination of past deficits).

Level 3 – generation of enough income to run St Clare from day to day, and cover aggregate depreciation of assets, so enabling replacement of wasting assets.

Level 4 – generation of enough excess income to build a number of specific and broadly quantifiable reserves to cover:

Whilst these targets build naturally and logically one upon another, and might be seen as staging posts on a journey to full security, they are simply a framework of intent. They should not be allowed to inhibit exploitation of opportunities to begin building specifically towards targets beyond those immediately ahead. For example, before reaching the state of equilibrium of Level 3, a large gift might present an opportunity to establish a reserve towards the cost of a new capital project (Level 4), without jeopardising fundamental progress towards Level 3. In such circumstances, the opportunity could be taken.

Currently, the Trustees are building good reserves for the expansion and improvement of St Clare Hospice services.

St Clare held net assets of £10.03m at 31 March 2021. Of which £2.40m had been invested in land, buildings and equipment, leaving net current assets of £7.63m. After deducting restricted funds, £7.36m is available to the Trustees as free reserves. The table below illustrates progress towards the Trustees' reserves targets as follows:

16

St Clare West Essex Hospice Care Trust

As at
01/04/2020
Movement
during year
Progress
towards target
31/03/2021
£
£
£
Six months operating costs
3,000,000
(100,000)
2,900,000
Clinical development reserve
700,000
-
700,000
Strategic projects reserve
-
2,662,197
2,662,197
Unexpected curtailment of activities
1,085,139
14,861
1,100,000
Unrestricted funds
4,785,139
2,577,058
7,362,197
Restricted funds
207,460
61,383
268,843
Net current assets
4,992,599
2,638,441
7,631,040		 Level 4 Target
£
2,900,000
700,000
2,500,000
1,100,000
7,200,000
-
-

During the year, the Level 4 target was increased to include an amount to cover expenditure for future strategic initiatives and projects. At the end of the year, the increased level of free reserves exceeded the revised target, and therefore the Trustees agreed further clinical expenditure and approved a budgeted deficit for the 2021/22 financial year.

The Trustees consider the Level 4 reserves target to be prudent for the security of the Hospice and to ensure that charitable activities are unaffected by unexpected income and expenditure variances or by emergencies.

Risk Management

The Senior Leadership Team, which currently meets daily under the chairmanship of the Chief Executive Officer, monitors, records, and manages risk on an operational and strategic basis. The SLT reports to the Finance and Risk Committee where risks are concerned. All areas of risk are monitored by the relevant Director and ultimately the Chief Executive Officer. Insurance cover for insurable risks is co-ordinated by the Director of Finance and Resources, and reported to the Board of Trustees. In short, risks are identified through the management structures and mitigated, managed and / or insured as appropriate.

The following general principles are applied in addressing possible exposure to any identified risks:

17

St Clare West Essex Hospice Care Trust

The SLT has responsibility for the ongoing identification, monitoring and management of risk within their respective spheres of interest. Where risks are so remote that it is impracticable, uneconomic or impossible to eliminate or avoid them (e.g. acts of war, force majeure, ’plane crash etc.) they are accepted.

St Clare believes that a high quality service is one that should have minimal risks to the organisation, patients and staff. Where operational risks are identified through complaints, incidents or risk assessments and reviews, they are added to the risk register and actions are agreed to ensure that the risk is either removed or reduced to as low a level as reasonably possible.

The highest organisational risk for the Hospice is its financial dependence on voluntary income, which has been impacted by the Covid-19 pandemic. This is closely followed by the reputational risk to the organisation. Without sufficient funds, it would not be possible to run the extent of hospice services that are currently provided.

There is currently a dedicated team of fundraising, lottery and retail staff, who supported by volunteers and the wider base of Hospice staff, work tirelessly to ensure that the Hospice continues to receive donations and support from its local community and maintain a good reputation locally. The SLT and the Income Generation Committee closely monitor income and expenditure. Robust and detailed plans are created for the fundraising, lottery and retail functions on an annual basis. Activity against these plans is regularly monitored through line management processes in place. Where there have been income areas which have been adversely affected by the pandemic, plans have been developed for these income streams to recover or be mitigated by growth in other areas.

The risk of potential damage to the Hospice’s reputation is mitigated by having clear policies and procedures covering all aspects of the organisation. Robust incident, accident and complaint analysis is undertaken and shared between relevant teams. There is also a comprehensive communications strategy in place, which includes the monitoring of external media coverage and responses are made where necessary.

The next highest area of risk for the Hospice is the move from a two-year contract with NHS West Essex Clinical Commissioning Group to a one-year contract. This is not unusual nationwide, but presents the Hospice with a slightly elevated risk of not being able to survive financially if the contract was not to be renewed or cut for any reason. However, the Hospice has been working hard at building good relationships with the CCG and other NHS partners during the year, and believe the Hospice’s positive attitude and willingness to support the wider system during the pandemic has helped support a higher profile and improved reputation.

Lastly, like all hospices, the ability to recruit into clinical roles, particularly Registered Nurses is a high risk area for the Hospice. With a nationwide shortage of nurses, and a stretched NHS that is still recovering from a global pandemic, recruitment is a struggle and may impact upon the plans to expand and develop services. The Hospice has developed a plan to combat this issue, ranging from a market review of salaries, terms and conditions, to innovative ways of advertising new roles. However, this is likely to remain an issue for the Hospice for some time.

Commentary on Last Year’s Plans for 2020/21

18

St Clare West Essex Hospice Care Trust

Future Plans 2021/22

The Hospice plans for the coming financial year of 2021/22 are as follows:

19

St Clare West Essex Hospice Care Trust

Statement of Trustees’ Responsibilities for Financial Statements

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

Company law requires Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of the affairs of the charitable company and the group and of the incoming / outgoing resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the Trustees are required to:

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

Auditors

The auditors, Haysmacintyre LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Disclosure of information to auditors

As far as the Trustees are aware, there is no relevant audit information of which the Company's auditors are unaware. The Trustees have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the Company's auditors are aware of that information .

People

In my role as Chair and on behalf of the Board of Trustees, I express my appreciation and gratitude to the staff and volunteers who have all made such a significant contribution to St Clare over the past year. They continue to demonstrate tremendous commitment, professionalism and enthusiasm that is so necessary to ensure the smooth running of the Hospice.

20

St Clare West Essex Hospice Care Trust

David Thomson retired from the Board having served as a Trustee for the maximum nine years permitted under the Articles of Association. David contributed significantly through supporting the Finance department and their efforts. I am extremely grateful to David for his rigorous attention to good financial governance which has led to an excellent financial position for the Hospice. I also know that the Senior Leadership Team were very grateful for his significant support for all clinical service investment and during periods of difficult change management.

I would like to offer my thanks to my colleagues on the Board of Trustees for their continuing support, which has been incredibly valuable. The experience of the Board not only enables us to meet our responsibilities regarding the organisation’s governance, but also encourages and facilitates the development of our services for local people. I am thankful to all involved and am very proud to be part of St Clare.

Finally, I must thank all our supporters and local community who so generously give of their time and money to support the work of St Clare. It is humbling to witness the appreciation and goodwill that local people have for our Hospice and it would be impossible for us to continue our work without their support. I am most grateful.

This Trustees’ Report and Strategic Report were approved by the Board of Trustees and authorised for issue on 26 July 2021.

Deborah Fielding

Chair of Board of Trustees

21

St Clare West Essex Hospice Care Trust

Independent Auditors’ Report to the Members of St Clare West Essex Hospice Care Trust

Opinion

We have audited the financial statements of St Clare West Essex Hospice Care Trust for the year ended 31 March 2021 which comprise the Group Statement of Financial Activities, the Group and Charity Balance Sheets, the Group Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Report. Our opinion on the financial statements

22

St Clare West Essex Hospice Care Trust

does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report (which incorporates the strategic report and the directors’ report).

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

Responsibilities of Trustees for the financial statements

As explained more fully in the Trustees’ responsibilities statement set out on page 20 the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the group’s and the parent charitable company’s ability to continue as a going concern,

23

St Clare West Essex Hospice Care Trust

disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the group and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to compliance with regulatory requirements of the Care Quality Commission, Charity Commission, employment law and health and safety regulations, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such the Companies Act 2006, the Charities Act 2011, payroll taxes and VAT.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to recognition of income and management bias in certain accounting estimates. Audit procedures performed by the engagement team included:

Matters on which we are required to report by exception

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

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has

24

St Clare West Essex Hospice Care Trust

been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Lee Stokes (Senior statutory auditor)

for and on behalf of Haysmacintyre LLP, Statutory Auditor

10 Queen Street Place, London, EC4R 1AG.

26 July 2021

25

St Clare West Essex Hospice Care Trust

Group Statement of Financial Activities (incorporating an Income and Expenditure Account) for the year ended 31 March 2021

Notes
Income:
Donations and gifts
4
Legacies
5
Other trading activities
Fundraising events & similar income
Friends of St Clare branches
6
Trading Company turnover
7
Income from charitable activities
8
Investment income and interest
Other income
Total income
Expenditure:
Raising funds
Fundraising expenditure
9
Trading Company expenses
7
Charitable activities
Patient care
10
Education and research
Total expenditure
12
Net income for year
Transfers between funds
22
Net movement in funds
Reconciliation of funds:
Total funds brought forward at 1 April
Total funds carried forward at 31 March
22		 Unrestricted
Funds
£
1,422,495
927,233
62,699
183
1,171,815
1,234,697
2,456,923
14,217
13,495
6,069,060
619,654
1,091,912
1,711,566
1,983,516
-
1,983,516
3,695,082
2,373,978
34,475
2,408,453
7,352,158
9,760,611		 Restricted
Funds
£
297,339
-
-
-
-
-
1,842,755
-
-
2,140,094
-
-
-
2,042,282
1,954
2,044,236
2,044,236
95,858
(34,475)
61,383
207,460
268,843		 Total
2021
£
1,719,834
927,233
62,699
183
1,171,815
1,234,697
4,299,678
14,217
13,495
8,209,154
619,654
1,091,912
1,711,566
4,025,798
1,954
4,027,752
5,739,318
2,469,836
-
2,469,836
7,559,618
10,029,454		 Total
2020
£
1,692,188
595,253
123,063
2,945
1,741,319
1,867,327
2,144,961
20,438
29,697
6,349,864
629,575
1,378,774
2,008,349
3,945,731
3,187
3,948,918
5,957,267
392,597
-
392,597
7,167,021
7,559,618

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities of the group.

The detailed comparative information for the statement of financial activities is included in note 25.

26

St Clare West Essex Hospice Care Trust

Group and Charity Balance Sheets as at 31 March 2021

Notes
Fixed assets
Intangible assets
14
Tangible assets
15
Investments
16
Current assets
Stocks
Debtors
17
Bank deposits
Cash at bank and in hand
Friends branch funds
6
Creditors: amounts falling due
within one year
18
Net current assets
Net assets
Funds:
Unrestricted general funds
22
Unrestricted designated funds
22
Restricted funds
22
Total funds		 2021
2020
£
£
13,145
5,404
2,385,269
2,561,615
-
-
2,398,414
2,567,019
-
15,517
1,232,173
482,987
6,495,610
4,653,264
206,675
160,843
415
1,232
7,934,873
5,313,843
(303,833)
(321,244)
7,631,040
4,992,599
10,029,454
7,559,618
7,362,197
4,785,139
2,398,414
2,567,019
268,843
207,460
10,029,454
7,559,618
Group		 2021
2020
£
£
13,145
5,404
2,366,835
2,532,384
2
2
2,379,982
2,537,790
-
-
1,831,743
952,073
5,888,837
4,156,490
103,269
107,046
415
1,232
7,824,264
5,216,841
(175,480)
(195,701)
7,648,784
5,021,140
10,028,766
7,558,930
7,379,941
4,813,680
2,379,982
2,537,790
268,843
207,460
10,028,766
7,558,930
Charity		 2021
2020
£
£
13,145
5,404
2,366,835
2,532,384
2
2
2,379,982
2,537,790
-
-
1,831,743
952,073
5,888,837
4,156,490
103,269
107,046
415
1,232
7,824,264
5,216,841
(175,480)
(195,701)
7,648,784
5,021,140
10,028,766
7,558,930
7,379,941
4,813,680
2,379,982
2,537,790
268,843
207,460
10,028,766
7,558,930
Charity
2,537,790
-
952,073
4,156,490
107,046
1,232
5,216,841
(195,701)
5,021,140
7,558,930
4,813,680
2,537,790
207,460
7,558,930

The surplus of the parent charity was £2,469,836 (2020: £392,597)

Approved by the Board of Trustees and authorised for issue on 26 July 2021 and signed on its behalf by:

Deborah Fielding Chair of the Board of Trustees

Graham Randall Chair of the Finance and Risk Committee

Company Registration Number: 3398955

27

St Clare West Essex Hospice Care Trust

Group Cash Flow Statement for the year ended 31 March 2021

Cash flows from operating activities:
Net cash inflow from operating
activities (note 1 below)
Cash flows from investing activities:
Interest received
Acquisition of intangible fixed assets
Purchase of tangible fixed assets
Net cash outflow from investing
activities
Increase in cash and cash equivalents
in the year
Analysis of changes in cash and cash
equivalents during the year:
Total as at 1 April
Increase in cash and cash equivalents
in the year
Total as at 31 March (note 2 below)
Notes to the Group Cash Flow Statement
1
Reconciliation of net income to net cash
flow from operating activities
Net income (as per statement of financial
activities)
Adjustments for:
Interest received
Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
Loss on disposal of tangible fixed assets
Decrease in stocks
Increase in debtors
(Decrease) / increase in creditors
Net cash inflow from operating activities
2
Analysis of cash and cash equivalents
Bank deposits
Cash at bank and in hand
Friends branch funds
Total as at 31 March		 2021
£
14,217
(14,021)
(42,020)		 2021
2020
£
£
1,929,185
20,438
-
(41,838)
(41,824)
1,887,361
4,815,339
1,887,361
6,702,700
2021
£
2,469,836
(14,217)
6,280
218,366
-
15,517
(749,186)
(17,411)
1,929,185
2021
£
6,495,610
206,675
415
6,702,700		 2020
£
499,544
(21,400)
478,144
4,337,195
478,144
4,815,339
2020
£
392,597
(20,438)
12,675
233,226
14,962
777
(138,179)
3,924
499,544
2020
£
4,653,264
160,843
1,232
4,815,339

28

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

1 Accounting policies

(a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice for Charities (SORP 2015) (Second Edition, effective 1 January 2019), Charities SORP (FRS 102), Companies Act 2006 and Charities Act 2011.

The Hospice meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

(b) Company status

The Charity is a company limited by guarantee and has no share capital. The company is incorporated in England and Wales, and its registered office is St Clare Hospice, Hastingwood Road, Hastingwood, Essex CM17 9JX.

In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £10 per Member of the Charity. The Members of the Charity are the Trustees named on page 2.

(c) Going concern

In accordance with the Charities SORP (FRS 102) the Trustees have undertaken an assessment of going concern. As part of this, consideration was taken as to whether the Charity can continue its operations and pay debts as they fall due for at least one year from the date of when the accounts are to be signed.

The going concern assessment included Trustees considering cash projections and financial plans. They are satisfied that the Charity has effective financial controls in place, and that there are robust risk and reserves policies which are regularly reviewed. The Trustees are able to monitor actual results against budget during the year and analyse the Charity’s sources of income and expenditure.

Following the assessment, the Trustees have concluded that at the time of approving the financial statements, the Charity has adequate resources to continue to adopt the going concern basis of accounting in preparing the financial statements.

(d) Group financial statements

The financial statements consolidate the results of the Charity and its wholly owned subsidiary, St Clare Hospice Trading Company Limited, on a line by line basis.

No separate statement of financial activities has been presented for the Charity alone as permitted by Section 408 of the Companies Act 2006.

(e) Fund accounting

Unrestricted funds are those available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.

Designated funds are those earmarked by the Trustees for a particular purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes.

Investment income and gains are allocated to the unrestricted or restricted fund as appropriate.

(f) Income

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

Where income has related expenditure (as with fundraising or contract income), the income and related expenditure are reported gross in the statement of financial activities.

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period.

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

29

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

Income from NHS contracts, government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken on a case by case basis. Usually, the Charity would not recognise any legacy income if there has been no communication from the Executor of the estate. For pecuniary legacies, the Charity would usually recognise the income once communication has been received from the Executor that there are sufficient net assets available to pay the legacy. For residual legacies, the Charity would usually only recognise once the estate accounts have been approved, or after other communication has been received from the Executor confirming entitlement and amount due.

Income received in advance for a grant received relating to the following year are deferred until the criteria for income recognition are met.

Lottery income is accounted for in respect of those draws that have taken place in the year.

Retail sales income is recognised on point of sale for both donated and purchased goods.

Funds raised by Friends branches are consolidated within the Charity's accounts.

(g) Donated goods and services

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

Donated professional services and facilities are included in income at the estimated value of the gift to the Charity when received, based on the amount that the Charity would have been prepared to pay for these services or facilities had it been required to purchase them, with a corresponding entry in the appropriate expenditure heading for the same amount. Donated fixed assets are similarly taken to income at the value to the Charity with the other entry being capitalised in fixed assets.

(h) Expenditure

Expenditure is included in the statement of financial activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Fundraising expenditure includes costs directed to raising funds to finance the charitable objects and to promote the activities of the Charity.

Charitable activities include expenditure associated with providing Hospice care services to patients, their carers, families and friends and include both the direct and support costs relating to those activities.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources e.g. allocating premises costs by floor area, staff costs by time spent, and other costs by their usage.

(i) Volunteers services

The value of services provided by volunteers is not incorporated into these financial statements. Further details of the contribution made by volunteers can be found in the Trustees' annual report.

(j) Pension costs

The Charity contributes to defined benefit and defined contribution schemes on behalf if its employees.

The pension costs charged in the Financial Statements represent the contributions payable by the Charity during the year, in accordance with FRS 102.

A number of employees are members of the National Health Service Pension Scheme. This is a defined benefits scheme, the assets of which are held independently of the Charity. The assets relating to the Charity's employees cannot be separately identified and, in accordance with FRS 102, are not included in the Balance Sheet. Employees who are not eligible to join the NHS Pension Scheme are able to join one of two Group Personal Plans, which are both defined contribution schemes.

For all schemes, the Charity has no liability beyond making its contributions and paying across deductions for the employees' contributions.

Where employees' salaries are allocated to unrestricted and restricted funds, the pension costs related to those employees, are allocated to the same funds.

30

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

(k) Employee benefits

Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.

Termination benefits are accounted for on an accruals basis and in line with FRS 102.

(l) Intangible fixed assets and amortisation

Intangible fixed assets costing more than £1,000 are capitalised.

Amortisation is provided on all intangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful lives as follows:

Computer software over 4 years

(m) Tangible fixed assets and depreciation

Tangible fixed assets costing more than £500 are capitalised.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful lives as follows:

expected useful lives as follows:
Freehold land Nil
Freehold buildings between 34 and 50 years
Freehold building adaptations over 10 years
Furniture, equipment and medical equipment over 5 years
Telephones over 5 years
Computer equipment over 4 years
Motor vehicles over 4 years

(n) Stock

Stock consists of purchased goods for resale. Stocks are valued at the lower of cost and net realisable value. Items donated for resale are not included in the financial statements until they are sold, because the Trustees consider it impractical to be able to assess the amount of donated stocks as there are no systems in place which record these items until they are sold and undertaking a stock take would incur undue cost for the Charity which far outweigh the benefits.

(o) Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

(p) Operating leases

Operating leases are recognised over the period of which the lease falls due.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period of the lease.

2 Judgements and key sources of estimation uncertainty

In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 15 for the carrying amount of the tangible fixed assets and note 1 for the useful economic lives for each class of asset.

31

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

3 Financial activities of the Charity

The financial activities shown in the consolidated statement includes those of the Charity's wholly owned subsidiary, St Clare Hospice Trading Company Limited.

A summary of the financial activities undertaken by the Charity is set out below:

Total income
Total expenditure
Net income for year
Total funds brought forward
Total funds carried forward
Represented by:
Unrestricted income funds
Restricted income funds		 2021
£
7,117,242
(4,647,406)
2,469,836
7,558,930
10,028,766
9,759,923
268,843
10,028,766		 2020
£
4,971,090
(4,578,493)
392,597
7,166,333
7,558,930
7,351,470
207,460
7,558,930
Individuals
Appeals
Charitable Trusts
Community
Corporate
Donations from retail Gift Aid scheme
Retail Gift Aid
Individuals
Appeals
Charitable Trusts
Community
Corporate
Donations from retail Gift Aid scheme
Retail Gift Aid		 Unrestricted
Funds
£
612,503
130,773
233,265
97,191
252,825
76,744
19,194
1,422,495
Unrestricted
Funds
£
533,772
71,400
79,650
195,641
296,691
275,520
68,886
1,521,560		 Restricted
Funds
£
153
-
292,186
-
5,000
-
-
297,339
Restricted
Funds
£
3,654
-
166,974
-
-
-
-
170,628		 Total
2021
£
612,656
130,773
525,451
97,191
257,825
76,744
19,194
1,719,834
Total
2020
£
537,426
71,400
246,624
195,641
296,691
275,520
68,886
1,692,188

5 Legacies

In addition to legacies received during the year, the Charity is the beneficiary of further legacies which have not been included in the financial statements, as neither entitlement to the legacies has been established nor is it considered probable that they will be received nor can they be reliably quantified.

32

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

6 Net income from Friends branches

There are four Friends groups that raise funds for the Hospice. Their accounts are consolidated within the Charity's accounts.

Income
Amount remitted to
St Clare West Essex Hospice Care Trust
Increase in retained funds
Friends branch funds brought forward
Balance at 31 March		 2021
2020
£
£
183
2,945
1,000
2,512
(817)
433
1,232
799
415
1,232

7 Net income from trading activities of subsidiary company

The Charity has one wholly owned trading subsidiary, St Clare Hospice Trading Company Limited, which is registered in England and Wales, company number 2951374.

The principal activities of St Clare Hospice Trading Company Limited are the sale of purchased and donated goods in support of St Clare West Essex Hospice Care Trust through its shops, and the operation of a lottery.

St Clare Hospice Trading Company Limited
Profit and loss account
Turnover
Coronavirus Job Retention Scheme grants
Local Authority retail grants
Cost of sales & administration expenses
Rent and IT charge payable to St Clare West Essex Hospice Care Trust
Net profit
Distributions to St Clare West Essex Hospice Care Trust
Retained in subsidiary
The aggregate of the assets, liabilities and funds at 31 March was:
Assets
Liabilities
Funds		 2021
£
1,171,815
170,300
140,912
(1,091,912)
(12,880)
378,235
378,235
-
378,235
864,217
(863,527)
690		 2020
£
1,741,319
-
170,000
(1,378,774)
(12,830)
519,715
519,715
-
519,715
895,633
(894,943)
690

33

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

8 Income from charitable activities

Income from charitable activities
NHS West Essex Clinical Commissioning Group
Contract for patient care services
NHS East and North Hertfordshire Clinical Commissioning Group
Contract for patient care services
Other NHS income
Reimbursement of medical consultant costs
Coronavirus Job Retention Scheme grants
Local Authority retail grants
Covid-19 Government support for hospices (restricted income)
Research & development (restricted income)		 2021
£
1,941,643
49,066
59,426
32,584
233,292
140,912
1,829,635
13,120
4,299,678		 2020
£
1,888,522
46,540
2,874
30,711
-
170,000
-
6,314
2,144,961

9 Costs of raising funds

Fundraising expenditure
Trading Company expenses
Fundraising expenditure
Trading Company expenses		 Direct costs
Support costs
(note 11)
£
£
484,773
134,881
1,091,912
-
1,576,685
134,881
Direct costs
Support costs
(note 11)
£
£
494,610
134,965
1,378,774
-
1,873,384
134,965		 Total
2021
£
619,654
1,091,912
1,711,566
Total
2020
£
629,575
1,378,774
2,008,349

10 Patient care costs

Inpatient unit
Day Therapy and Outpatients
Community service
Hospice at Home
Patient and Family Support
Inpatient unit
Day Therapy and Outpatients
Community service
Hospice at Home
Patient and Family Support		 Direct costs
Support costs
(note 11)
£
£
1,135,028
698,285
250,254
233,259
478,598
97,955
646,345
117,423
326,148
42,503
2,836,373
1,189,425
Direct costs
Support costs
(note 11)
£
£
1,060,383
724,829
354,672
238,761
447,205
97,586
584,574
117,505
277,456
42,760
2,724,290
1,221,441		 Total
2021
£
1,833,313
483,513
576,553
763,768
368,651
4,025,798
Total
2020
£
1,785,212
593,433
544,791
702,079
320,216
3,945,731

34

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

11 Support costs

Management and HR
Insurance costs
Volunteer services
Premises and facilities
Catering and cleaning
Communications
I T
Office costs
Governance costs
Legal fees
TOTALS
Management and HR
Insurance costs
Volunteer services
Premises and facilities
Catering and cleaning
Communications
I T
Office costs
Governance costs
Legal fees
TOTALS		 Fundraising
Inpatient unit
Day Therapy
and
Outpatients
Community
Service
Hospice at
Home
Patient and
Family
Support
Basis of
allocation
30,177
148,143
32,921
27,434
27,434
8,230
Staff Time
1,013
13,570
3,848
608
810
405
Floor space
5,428
15,298
22,206
-
987
5,428
Usage
17,284
231,601
62,221
10,370
17,284
6,913
Floor space
6,569
113,314
32,845
3,284
3,284
4,927
Staff Time
18,322
29,315
18,322
10,077
11,909
3,664
Staff Time
22,590
58,089
32,272
19,363
22,590
6,455
Staff Time
31,726
81,298
25,777
23,794
29,743
5,949
Staff Time
1,247
7,482
2,672
2,850
3,207
357
Usage
525
175
175
175
175
175
Usage
134,881
698,285
233,259
97,955
117,423
42,503
Fundraising
Inpatient unit
Day Therapy
and
Outpatients
Community
Service
Hospice at
Home
Patient and
Family
Support
Basis of
allocation
29,417
144,408
32,091
26,742
26,742
8,023
Staff Time
872
11,687
3,314
523
698
349
Floor space
5,134
14,469
21,003
-
933
5,135
Usage
18,810
252,059
67,717
11,286
18,810
7,525
Floor space
7,412
127,860
37,061
3,706
3,706
5,559
Staff Time
16,884
27,014
16,884
9,286
10,974
3,376
Staff Time
22,356
57,488
31,938
19,163
22,356
6,388
Staff Time
32,477
83,223
26,388
24,358
30,448
6,090
Staff Time
1,103
6,621
2,365
2,522
2,838
315
Usage
500
-
-
-
-
-
Usage
134,965
724,829
238,761
97,586
117,505
42,760		 Total
2021
£
274,339
20,254
49,347
345,673
164,223
91,609
161,359
198,287
17,815
1,400
1,324,306
Total
2020
£
267,423
17,443
46,674
376,207
185,304
84,418
159,689
202,984
15,764
500
1,356,406

12 Total expenditure

Net income is stated after charging:

Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
Auditors remuneration (including irrecoverable VAT)
- Statutory audit
- Tax services
Trustees' indemnity insurance
Operating leases		 2021
£
6,280
218,366
15,822
4,050
840
206,614		 2020
£
12,675
233,226
15,652
2,250
924
226,436

35

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

13 Trustees' remuneration

No Trustees received emoluments or were reimbursed expenses in the current or comparative year.

14 Intangible fixed assets

Intangible fixed assets acquired by the Charity represent computer software.

Group and Charity

Group and Charity
Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Amortisation
At 1 April 2020
Charge for year
Disposals
At 31 March 2021
Carrying value at 31 March 2021
Carrying value at 31 March 2020		 £
55,656
14,021
(29,720)
39,957
50,252
6,280
(29,720)
26,812
13,145
5,404

15 Tangible fixed assets

Group

Group
Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for year
Disposals
At 31 March 2021
Net book value at 31 March 2021
Net book value at 31 March 2020		 Freehold
Land &
Buildings
£
4,296,286
-
-
4,296,286
1,872,680
158,859
-
2,031,539
2,264,747
2,423,606		 Furniture &
Equipment
£
706,317
42,020
(20,577)
727,760
568,308
59,507
(20,577)
607,238
120,522
138,009		 Total
£
5,002,603
42,020
(20,577)
5,024,046
2,440,988
218,366
(20,577)
2,638,777
2,385,269
2,561,615

36

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

15 Tangible fixed assets (continued)

Charity

Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for year
Disposals
At 31 March 2021
Net book value at 31 March 2021
Net book value at 31 March 2020
Fixed asset investments
Shares in subsidiary company:
St Clare Hospice Trading Company Limited		 Freehold
Land &
Buildings
£
4,296,286
-
-
4,296,286
1,872,680
158,859
-
2,031,539
2,264,747
2,423,606		 Furniture &
Equipment
Total
£
£
539,071
4,835,357
42,020
42,020
(20,577)
(20,577)
560,514
4,856,800
430,293
2,302,973
48,710
207,569
(20,577)
(20,577)
458,426
2,489,965
102,088
2,366,835
108,778
2,532,384
2021
2020
£
£
2
2
Charity		 Total
£
4,835,357
42,020
(20,577)
4,856,800
2,302,973
207,569
(20,577)
2,489,965
2,366,835
2,532,384

16 Fixed asset investments

The Charity owns the whole of the issued share capital of St Clare Hospice Trading Company Limited, a company incorporated in England and Wales. The company exists solely to raise funds for the work of the Charity by the sale of donated and purchased goods and the operation of a lottery.

17 Debtors

Debtors
St Clare Hospice Trading Company Limited
HMRC - income tax recoverable
Accrued legacy income
Interest due
Prepayments and other debtors		 2021
2020
£
£
-
-
19,907
29,715
468,910
33,600
1,888
4,235
741,468
415,437
1,232,173
482,987
Group		 2021
2020
£
£
735,174
769,400
19,907
29,715
468,910
33,600
1,888
4,235
605,864
115,123
1,831,743
952,073
Charity
952,073

37

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

18 Creditors: amounts falling due within one year

Interest free loans
Taxation and social security
Trade creditors
Other creditors
Accruals
Deferred income		 2021
2020
£
£
2,500
2,500
82,495
79,538
63,260
76,454
129,918
143,758
25,142
18,994
518
-
303,833
321,244
Group		 2021
2020
£
£
2,500
2,500
82,495
79,538
37,775
48,060
27,050
46,609
25,142
18,994
518
-
175,480
195,701
Charity

Included in other creditors are pension contributions amounting to £27,050 (2020: £45,652).

Deferred income reconciliation:
Brought forward at 1 April
Released to the statement of financial activities
Deferred during the year
Carried forward at 31 March
19 Staff costs
Salaries
Social security costs
Pension costs		 2021
2020
£
£
-
2,400
-
(2,400)
518
-
518
-
Group		 2021
2020
£
£
-
2,400
-
(2,400)
518
-
518
-
2021
2020
£
£
3,745,357
3,600,140
327,260
313,494
312,986
291,162
4,385,603
4,204,796
Charity		 2021
2020
£
£
-
2,400
-
(2,400)
518
-
518
-
2021
2020
£
£
3,745,357
3,600,140
327,260
313,494
312,986
291,162
4,385,603
4,204,796
Charity
-
2020
£
3,600,140
313,494
291,162
4,204,796

Included in the above are redundancy and termination payments totalling £52,314 (2020: £0).

The number of employees whose emoluments as defined for taxation purposes amounted to more than £60,000 during the year was as follows:

£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000
£110,001 - £120,000
£120,001 - £130,000
The average number of employees during the year was:
Full time
Part time		 2021
2020
2
1
-
1
2
1
1
-
1
-
-
1
2021
2020
77
77
61
62
138
139

The average number of full time equivalent employees in the year was 113.5 (2020: 115.9).

20 Key management personnel

The Charity considers that the key management personnel comprise the Trustees and the Senior Leadership Team. The total employee benefits of the key management personnel of the Charity were £480,478 (2020: £455,424).

38

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

21 Analysis of net assets between funds
Group fund balances at 31 March 2021:
Intangible fixed assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Group fund balances at 31 March 2020:
Intangible fixed assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Charity fund balances at 31 March 2021:
Intangible fixed assets
Tangible fixed assets
Investments
Current assets
Current liabilities
Total net assets
Charity fund balances at 31 March 2020:
Intangible fixed assets
Tangible fixed assets
Investments
Current assets
Current liabilities
Total net assets		 General
Funds
£
-
-
7,666,030
(303,833)
7,362,197
General
Funds
£
-
-
5,106,383
(321,244)
4,785,139
General
Funds
£
-
-
-
7,555,421
(175,480)
7,379,941
General
Funds
£
-
-
-
5,009,381
(195,701)
4,813,680		 Designated
Funds
£
13,145
2,385,269
-
-
2,398,414
Designated
Funds
£
5,404
2,561,615
-
-
2,567,019
Designated
Funds
£
13,145
2,366,835
2
-
-
2,379,982
Designated
Funds
£
5,404
2,532,384
2
-
-
2,537,790		 Restricted
Funds
£
-
-
268,843
-
268,843
Restricted
Funds
£
-
-
207,460
-
207,460
Restricted
Funds
£
-
-
-
268,843
-
268,843
Restricted
Funds
£
-
-
-
207,460
-
207,460		 Total
Funds
£
13,145
2,385,269
7,934,873
(303,833)
10,029,454
Total
Funds
£
5,404
2,561,615
5,313,843
(321,244)
7,559,618
Total
Funds
£
13,145
2,366,835
2
7,824,264
(175,480)
10,028,766
Total
Funds
£
5,404
2,532,384
2
5,216,841
(195,701)
7,558,930

39

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

22 Statement of funds
Unrestricted funds:
General funds
Designated funds
Restricted funds:
Patient Care fund
Community Engagement fund
Bereavement Service fund
Education & Research fund
Total funds
Unrestricted funds:
General funds
Designated funds
Restricted funds:
Patient Care fund
Community Engagement fund
Bereavement Service fund
Education & Research fund
Total funds		 At 1 April
2020
£
4,785,139
2,567,019
7,352,158
82,613
1,729
55,732
67,386
207,460
7,559,618
At 1 April
2019
£
4,244,142
2,786,044
7,030,186
13,079
4,542
54,955
64,259
136,835
7,167,021		 Income
£
6,069,060
-
6,069,060
1,902,427
12,000
212,547
13,120
2,140,094
8,209,154
Income
£
6,172,922
-
6,172,922
129,736
4,892
36,000
6,314
176,942
6,349,864		 Expenditure
£
(3,470,436)
(224,646)
(3,695,082)
(1,896,399)
(10,885)
(134,998)
(1,954)
(2,044,236)
(5,739,318)
Expenditure
£
(5,605,941)
(260,863)
(5,866,804)
(45,463)
(7,705)
(34,108)
(3,187)
(90,463)
(5,957,267)		 Transfers
£
(21,566)
56,041
34,475
(43,665)
(810)
10,000
-
(34,475)
-
Transfers
£
(25,984)
41,838
15,854
(14,739)
-
(1,115)
-
(15,854)
-		 At 31 March
2021
£
7,362,197
2,398,414
9,760,611
44,976
2,034
143,281
78,552
268,843
10,029,454
At 31 March
2020
£
4,785,139
2,567,019
7,352,158
82,613
1,729
55,732
67,386
207,460
7,559,618

Designated funds represent the net book value of fixed assets held by the Charity as these are not free reserves.

Restricted funds:

The Patient Care fund represents funds given by organisations and individuals to purchase equipment and fund other costs for patient care services.

The Community Engagement fund represents funds given by organisations to contribute towards costs of the Compassionate Neighbours project.

The Bereavement Service fund represents funds given by organisations to contribute towards bereavement services.

The Education & Research fund represents funds for the further education of Doctors.

Transfers between funds represent the purchase of fixed assets in the year.

23 Related party transactions

During the year, the Charity provided rental of office accommodation and IT equipment to its wholly owned trading subsidiary, St Clare Hospice Trading Company Limited. The rental charge amounted to £12,880 (2020: £12,830). In addition, the Charity received a Gift Aid donation of £378,235 during the year (2020: £519,715).

At the Balance Sheet date, the Charity was due £735,174 from St Clare Hospice Trading Company Limited (2020: £769,400).

There were no other related party transactions in the current or comparative year which required disclosure.

40

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

24 Commitments under operating leases

At 31 March, the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases as follows:

Operating leases which expire:
not later than one year
later than one year and not later than five years
later than five years		 2021
2021
£
£
Other Land & Building
2,528
186,250
1,280
414,188
-
143,167
3,808
743,605		 2020
2020
£
£
Other
Land & Building
6,624
195,583
3,808
538,938
-
204,667
10,432
939,188		 2020
2020
£
£
Other
Land & Building
6,624
195,583
3,808
538,938
-
204,667
10,432
939,188
939,188

41

St Clare West Essex Hospice Care Trust

Notes forming part of the financial statements for the year ended 31 March 2021

25 Prior year group statement of financial activities

Income:
Donations and gifts
Legacies
Other trading activities
Fundraising events & similar income
Friends of St Clare branches
Trading Company turnover
Income from charitable activities
Investment income and interest
Other income
Total income
Expenditure:
Raising funds
Fundraising expenditure
Trading Company expenses
Charitable activities
Patient care
Education and research
Total expenditure
Net income for year
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward at 1 April
Total funds carried forward at 31 March		 Unrestricted
Funds
£
1,521,560
595,253
123,063
2,945
1,741,319
1,867,327
2,138,647
20,438
29,697
6,172,922
629,575
1,378,774
2,008,349
3,858,455
-
3,858,455
5,866,804
306,118
15,854
321,972
7,030,186
7,352,158		 Restricted
Funds
£
170,628
-
-
-
-
-
6,314
-
-
176,942
-
-
-
87,276
3,187
90,463
90,463
86,479
(15,854)
70,625
136,835
207,460		 Total
2020
£
1,692,188
595,253
123,063
2,945
1,741,319
1,867,327
2,144,961
20,438
29,697
6,349,864
629,575
1,378,774
2,008,349
3,945,731
3,187
3,948,918
5,957,267
392,597
-
392,597
7,167,021
7,559,618

42