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2023-03-31-accounts

East Anglia’s Children’s Hospices Report and Accounts

Our Vision, Mission and Values

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Our Vision
We aspire daily to lead the way in
providing world class care for children Our Mission
with life-threatening conditions. Every
To improve the quality of life and
child deserves support, alongside
their families, whenever and wellbeing of every child and family
under our care, by providing
wherever they need it.
individual and comprehensive
services at all times.
Our Values
Empathy and
Make it happen
understanding Understanding
We are empowered to and take
the views and feelings of others is
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Open and respectful
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Commitment to quality

We operate in an honest and participative way. Welcoming constructive feedback and different views, we understand the power of words and behaviour, and hold ourselves accountable for maintaining a positive and considerate work environment.

We consistently employ our best efforts and strive for the highest standards in everything that we do, always looking for ways to improve.

Welcome

We are extremely proud all three of our hospices are assessed as ‘Outstanding’ by the Care Quality Commission and equally proud we cared for 532 life-threatened children and young people during the last year. We delivered a total of more than 72,000 hours of care and wellbeing support for families, including those who are bereaved, and we could have only done this with the help of our wonderful staff and supporters.

The organisation’s challenge, yet again, was to generate 85% of our annual income from nonstatutory sources, and the team responded magnificently. With your support, we were able to drive success in our fundraising and retail activities, with both revenue streams exceeding expectation.

The EACH team is made up of around 400 employees and we continue to make great strides in attracting and recruiting the best workforce we can and developing and supporting everyone to fulfil their potential. We are also helped by a loyal volunteer workforce of more than 1,800 people, of whom we are extremely grateful and continue to recognise their vital contribution.

This year, referrals to our care service increased and our ambition remains to further grow our capacity to respond to the increasing demand for both end of life and short break care.

While our team delivers world-class clinical care and specialist counselling, they also do the simpler things, things often taken for granted, like enabling a day at the beach for children, engaging young people in therapeutic music activities, or having a fun painting session to create special moments and memories, to name but a few. All children, including those receiving hospice care, need the same things like friendship, family time, fun activity and laughter, and we are proud to help families achieve just that, to allow children to be children.

Contents

Welcome..........................................................3 Strategic Report.........................................4-26 • Our Strategic Commitments

It is important we continue to grow our service as we drive our four-year strategy forward. This means

ensuring the necessary infrastructure and investment choices are made, providing the workforce, training, equipment and environment to deliver the best possible care. A strategy that grows capacity and capability, delivering a balanced and sustainable budget, and one that doesn’t call on our reserves to insure against unforeseen events or circumstances.

This year, Will Self retired as Chair of Trustees and we thank him for his many years of invaluable support and loyal service.

As ever, we continue to be indebted to our employees, and our generous communities and supportive organisations, enabling our mission to improve the quality of life and wellbeing of every child and family in our care, and the growing number of those who will need our support in the future.

Thank you for everything you do.

Brad McLean – Chair of Trustees Phil Gormley – Chief Executive

Consolidated Statement of Financial Activities ......................................................................27

Consolidated and Charity Balance Sheets......28 Consolidated Cash Flow Statements..............29

Notes to the Financial Statements............30-47 Independent Auditors’ Report...................48-50 Company Information....................................51

Report and Accounts 2022-23 • www.each.org.uk

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Our Key Activities

Our Care

Strategic Report

As a result of the pandemic, over the last two years we continued to be flexible and responsive in our approach to service delivery. We have learnt a lot about doing things differently and will continue to evolve our model.

Over the last 12 months, referrals to EACH to provide care and support to families with children and young people living with their conditions increased by 17%. More than half of the end of life care provided was to children and families we met for the first time.

We continued the online wellbeing support options we introduced in 2020. For some, this remains more accessible and better meets their needs.

As we continue to listen to and learn from children, young people and families, our four-year strategy keeps them at the heart of what we do.

Our model of care continued to take account of the learning from COVID and understanding ‘What Matters Most to Children and Families’. We continued reinstating face-to-face care and support, and in particular, the family events and activities where families can meet together and have time with staff to provide informal support and create family memories.

Our Strategic Commitments

And we make these commitments to our staff, partners, supporters and customers.

The number of children and young people we supported
Lead child or young person
532
Children, young people and families who received care at end of life
54
Location of death: home 12; hospice 15; hospital 27
The number of hours of care and support we delivered
To children, young people and family members, including those who are
bereaved
72,270
Symptom Management Nursing Service (SMNS)
preventables
Number of occasions a GP visit or admission to hospital avoided for a family due
to an SMNS intervention
650

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Clinical Training, Education and
Research Our clinical education and
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training delivery was a mix of virtual and faceto-face approaches, informed by COVID-secure working guidelines.

The following mandatory training was provided for all care staff:

We supported 21 applications from care staff to undertake study days, extended study learning and conferences during the reporting period, both in person and virtual. Examples include: Conferences for Music Therapy, Respiratory Care for Children with Neuro- disabilities, ANTT, Together for Short Lives, OT/PT, Mental Health & Palliative Care, Certificate in Education & Learning and English Language.

Care staff had academic work accepted for journals and presentation at national meetings, as follows:

Our Income Generation

Over the last year, our fundraising team has succeeded in developing the strategic aims to grow corporate, trusts and major donor fundraising. This was the first full year since and without COVID restrictions, and the team achieved considerable success in new corporate partnerships, a new multi-year charitable trust relationship, and some well-supported fundraising events, including Griff Rhys Jones’ annual event in aid of EACH, Happy Christmas Ipswich.

Other significant results included a £500,000 donation from Bloor Homes/Chris Banton Foundation and an

Ed Sheeran guitar auction which resulted in EACH receiving in excess of £500,000.

The fundraising team ended the year 18% above budgeted income (£5,292,961 vs. £4,493,075).

Our retail income for the year was exceptionally strong with like-for-like turnover at around 15%, including notable growth in Gift Aid, New Goods and eCommerce. We also added two more shops to our portfolio, in St Ives and Cambridge, and continued our shop refurbishment programme.

We are grateful recipients of a Children’s Hospice Grant, a project funded by NHS England.

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Charitable Trusts

Every year, we receive incredible support from several charitable trusts and foundations, and we are very grateful to all those who choose to donate to EACH.

For the financial year 2022-2023, we are particularly grateful to the following:

Alan Boswell Group Charitable Trust, Belron Ronnie Lubner Charitable Foundation, Ben and Jane Du Brow, Cambridgeshire Community Foundation, Cancer Community Chest, Chapman Charitable Trust, Colchester Catalyst Charity, Dudley and Geoffrey Cox Charitable Trust, Educational Foundation of Alderman John Norman, EG Foundation, Enterprise Holdings Foundation, Goldman Sachs Gives – Alex von Moll, Harwich & District Fellowship for the Sick, Hilton Food Group Charitable Foundation (Hilton Foods Charitable Golf Event 2022), Little Lives UK, Norfolk Community Foundation, Peter Dixon Charitable Trust, Philip King Charitable Trust, Ridley Godfrey Foundation, Suffolk Community Foundation, The Alan Stephen Cullum Trust, The Albert Hunt Trust, The Betty Lawes Foundation, The Chris Banton Foundation, The Ellerdale Trust , The February Foundation, The Grimwade Charitable Trust, The Hospital Saturday Fund, The John Coates Charitable Trust, The Joyce Utting Will Trust, The Lady Hind Trust, The Leslie Mary Carter

Charitable Trust, The Lord Belstead Charitable Trust, The Mercers’ Company, The Morgan Blake Charitable Trust, The Patrick Rowland Foundation, The R C Snelling Charitable Trust, The Ranworth Trust, The Spurrell Charitable Trust, The Stanley McLean Trust (DMD Golf Day), The Stockwell/Cliffe Charitable Trust, The Thomas J Horne Memorial Trust, The Thompson Family Charitable Trust, The Thriplow Charitable Trust, The Westfield Health Giving Back Committee, Wise Music Foundation.

Complaints and concerns in relation to our fundraising activities

Throughout 2022-23, we received a total of six complaints relating to fundraising activities. While we take these complaints seriously and are always looking for ways to improve, the number of complaints as a percentage of our activity is exceptionally low.

Our People and Volunteers

Our People

We are fortunate to have a diverse workforce with extensive skills and experiences from clinical, operational, business and retail environments. Our average headcount for the year was 403 (306 full- time-equivalent) and 30 bank staff employed across predominantly three hospice locations, our retail outlets and a central services team based at Milton, Cambridgeshire. Our hospice locations provide beautiful settings to work from and many employees appreciate flexible and hybrid working environments.

Care staff profiles are a mix of health and wellbeing roles. Retail roles include store managers, sales assistants and online retail specialists. Professional services roles include finance, human resources, marketing and communications, information and volunteer services, fundraising, admin and facilities. Career progression across the organisation is encouraged and career paths for clinical staff and in retail exist to build personal development and growth.

Employees work collaboratively across our functions, and we are working on building greater empowerment. Support includes twice-yearly formal appraisal meetings, learning and development opportunities, all-staff communications meetings with Directors, organisation development projects and team workshops, meetings and activities. EACH is Investors in People accredited and we continuously review how we can improve employee engagement via formal survey cycles and open dialogue with our teams.

Our Volunteers

Volunteers are a hugely valuable and integral part of our workforce who complement the work of our employees. EACH benefits from the time donated by more than 1,800 volunteers undertaking many varied roles and key activities. EACH is very fortunate to have volunteer numbers now back at pre-pandemic levels which really helps make a positive impact. This includes practical support in the family home, family wellbeing groups, volunteering at events, activities and fundraising, housekeeping, gardening, maintenance, reception, fundraising friends’ groups, and a range of administration roles. Significant numbers of volunteers provide key support across our shops and Retail Distribution Centre. We partner with multiple local and regional organisations to attract and retain our hardworking volunteers and are very fortunate to benefit from their vast experiences. Feedback tells us it is a very fulfilling experience being an EACH volunteer.

We are extremely fortunate to have a very experienced voluntary Board of Trustees. The existing Board brings extensive care, commercial and business expertise, working closely with our management team.

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our region, which we restarted post-COVID in
2022.
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It is essential the charity has sufficient resources to provide high-quality services for children, young people and families. No charges are made directly to those using EACH services and the charity is dependent on raising funds through individual giving, fundraising, retail, legacies, charitable trusts and government funding.

Our Financial Performance

Income and Expenditure in 2022-23

During the year, the charity bounced back from the pandemic with retail and fundraising income exceeding expectation. As a result, the accounts are in a positive position at the year end, with a gain in net income from operational activities of £1,137,977 (2022: £2,685,743).

Total income for the year was £17.8m (2022: £16.7m). Charitable trust income was particularly strong at

£1.7m (2022: £1.0m), an increase of 70%. Trading income also performed extremely well, up by 18% and generating an additional £1.1m for the charity. Statutory income was lower in 2022-23 by 20%, as a result of additional COVID funding received in 2021-22. A similar scenario applied to Other Income, which benefited from Job Retention Funding in 2021-22.

We regularly recognise the amazing commitment from all our volunteers, including by way of annual ‘thank you day’ events across

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Total expenditure was £16m in 2022-23, compared to £14.2m in 2021-22, an increase of 13% (£1.8m). The majority of this increase (£904k) was due to increased costs of delivering care to reach a larger number of families, and ensuring staff received competitive salaries. The cost of generating additional income from our trading also resulted in increased expenditure. A significant amount of the difference was due to staff having been furloughed in 202122 and back in full employment in 2022-23. Trading expenditure consequently increased by 15% or £687k.

Unrealised losses on investment assets amounted to

£625k (2022: a gain of £100k) – this reflects the asset values at 31st March 2023. The revaluation of land held as an investment asset resulted in a gain of £22k.

The surplus made in the year to 31st March 2023 has been transferred to reserves.

Report and Accounts 2022-23 • www.each.org.uk

Where we received our income

Funds and Reserves

In accordance with Charity Commission guidance, our Trustees have determined a policy for reserves. The EACH policy requires that:

Restricted Funds must be used for the purpose for which they were intended under the direction of the donor. At year end, the value of the Restricted Fund was £151k (2022: £142k). Designated Funds should include: a capital reserve, funds to cover planned capital expenditure, development projects or other costs, and sufficient funds to provide working capital. Being mindful of the continuing inflationary pressures experienced in the economy, Trustees have also designated funds to an Inflation Reserve to ensure the charity is protected from rising costs.

Community £2,862,527 16%
Corporate £892,524 5%
Trusts £1,652,858 9%
Legacies £2,037,591 12%
Statutory £2,730,343 15%
Retail & Trading £7,281,508 41%
Other £309,527 2%
Total £17,766,87
~~8~~		 100%

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Where we
spent it
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Where we
spent it
EACH Milton
£2,828,139
£3,486,215
£2,600,560
£1,786,725
£5,324,193
£16,025,83
2
18%
22%
16%
11%
33%
100%
EACH The Nook
EACH The
Treehouse
Fundraising,
Publicity
& Investment
Retail and Trading
EACH
Funds as at 31st March 2023		 Designated Restricted Free
Reserves		 Total
Fu nds Represented by As sets 1 6,304,992 - - 16,304,992
D~~e~~ ~~velopment Fund~~ 3,200,000 - - 3,200,000
C~~o~~ ~~ntinenc Reserves~~ 6,025,307 - - 6,025,307
~~gy ~~
In fation Reserve 2,238,000 - - 2,238,000
Pl 840,000 - - 840,000
anned Capital Expenditu re
Re - 151,388 - 151,388
stricted Funds
Free Reserves (working capital) - - 756,027 756,027


Contingency Reserves should be in place to protect the charity from fluctuations in income and expenditure, and ensure sufficient funds are available to deliver

high-quality services. Our Trustees have reviewed the charity’s requirement for contingency reserves by considering the potential financial impact of:

As a result of this review, Trustees determined that for ongoing operational stability, the charity should aim to set aside the greater of £4m or four months planned expenditure for the forthcoming year, as a contingency reserve.

The contingency reserve at 31st March 2023 was based on the 2023-24 budget and set at £6m (2022: £5.2m). This is equivalent to four months planned expenditure. The reserves policy is therefore fully funded.

Free Reserves at year end amounted to £756k (2022: £1.5m). This will be used to cover working capital requirements.

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this to a wider group of solicitors in 2024 to grow the initiative.

Investment Policy and Performance

The charity’s investment policy requires the organisation to invest funds in such a manner that the risk profile reflects planned expenditure and future plans. Investment managers are appointed by the Board following a selection procedure. J M Finn managed the charity’s investments in 202223.

Key Risks and Uncertainties

The Board undertakes continual assessment of the principal risks facing the charity and they are satisfied that adequate controls and procedures are in place to mitigate these risks. The Audit Risk and Compliance Committee is responsible for overseeing the approach to risk across the whole of the charity’s activities.

The charity uses a risk register to assess and report risk at both a directorate and strategic level. All risks identified are logged, mitigations and controls are then recorded and evaluated, and the residual risk is scored using a scoring matrix. Any risk scoring a red and amber RAG rating is reported to the Board through the committees. The Management Executive reviews risks monthly, and the Board Committees review the strategic risks relevant to them at their quarterly meetings. Trustees also carry out a full review of risks annually. The key risks identified by the Board

What we achieved in 2022-23

Care

All posts were successfully recruited to during the year.

A business case was drafted prior to the pandemic and put on hold at that point. Work is currently in progress to review and refresh this with up-to-date costs and to ensure clinical aspects and service delivery goals and outcomes remain valid. This will include further liaison with commissioners and other providers to progress this work further and with a view to EACH Milton being a hub.

are:

All the above risks have been reviewed by the Trustees during the year, who consider the controls and mitigations in place for each risk area are appropriate.

The site development scoping projects for Milton and The Treehouse remain in the early stages, led by the Director of Care and supported by senior management.

The Rest and Reflect Garden at The Nook is being fully funded and managed by the charity, Greenfingers. The design has been completed, a contractor appointed, and since year-end, planning permission has been granted.

Fundraising

£6.2m, including legacies.

The team raised £6,938,055 including legacy income during 2022/23.

We successfully grew relationships with existing corporate partners Bloor Homes, New Homes Group, as well as securing new business from The Chestnut Group and several other companies in the region.

During October, we launched our Wills Month with regional partners, Birketts. We intend to expand

Standards of stewardship continued to improve in terms of how the team thanked supporters. There is an ongoing need to improve and grow our individual giving fundraising which we will focus more on in 2023-24.

The team successfully grew the event to raise a record

£106k with another sold-out show held at the Ipswich Regent Theatre. Our corporate partner, New Homes Group, were lead sponsors and we expanded other areas of sponsorship including brochure advertising and theatre box sales.

Retail

➢ Grow our income through diversifying our operation whilst continuing to support our retail staff to achieve their objectives.

We held new cultivation events during the year, including a supporter reception at Godolphin’s UK headquarters. This resulted in several signs-ups to our new fundraising initiative, The Giving Circle, plus a corporate donation from Godolphin.

Income for the year was exceptionally strong with like-for-like turnover at around 15%. In part, this was due to a buoyant charity retail sector that benefits from cost- ofliving pressures and by high inflation, with average selling prices increasing by over 5% during the year.

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Excellent progress was made in diversifying our income streams with notable growth in Gift Aid, New Goods and eCommerce. EACH is now trading on eBay, Amazon, Vinted and ASOS Marketplace, and our ‘Style with EACH’ brand initiative was nominated for two charity awards for innovation, as we looked to promote sustainable fashion and appeal to a younger audience.

We opened two new shops: St Ives in December 2022 and Milton Road, Cambridge in February 2023. At year-end, we had 46 shops across the region. We also

continued our refurbishment programme with Lowestoft and Whittlesey shops receiving significant investment.

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Electronic Point of Sale (EPOS) was successfully rolled out in March 2023 and adoption of the new tills by staff and volunteers was overwhelmingly positive.

The new system will help further our growth plans for New Goods and Gift Aid and has already simplified processes significantly for our shops.

Led by insight from our Investors In People programme we supported retail staff and volunteers with several initiatives, including restarting our annual Retail Celebration and Awards and Volunteer Thank You Days. We also expanded the number of Cluster Managers and simplified our mandatory training and retail processes.

People

We delivered on a number of objectives, including:

in leadership training for key managers in Care and Retail.

Financial

➢ Monitor and respond to the charity’s financial position in the context of the 2022-23 budget and the 2022-26 financial strategy. This includes expansion objectives in care delivery that will be funded by reserves. To achieve: total income of

£16.6m, total staff costs of £11.7m and total other expenditure of £4.9m, projecting a net break-even position.

Strong financial performance was achieved, both in terms of income generation and cost control, resulting in us exceeding our budget.

Total income was £17.8m, compared to a budget

of

£15.6. Total expenditure was £16m, compared to a budget of £16.3m, and operational surplus (before investment losses) was £1.74m compared to an expected budget deficit of £670k.

Information Systems

The management of our IT systems was fully transferred under an outsourced managed service provider contract to the Xperience Group. This followed successfully

embedding new ways of working and building relationships. An IT development roadmap was created to enable development of our IT systems. Our Wi-Fi network was replaced at Milton and a replacement

is imminent for The Treehouse. The implementation of EPOS in our shops highlighted a requirement for improved IT connectivity and work is underway.

Environmental

installation of solar panels and electric vehicle charging points at some sites. To continue with the environmental work being led by the environmental committee and to take impact into account in organisational decision making. To prepare for the next requirements of the Energy Savings Opportunity Scheme (ESOS 3).

Work continued towards carbon reduction during the year. Due to staff role vacancies, this did not progress as planned but site surveys were completed and plans are being developed to implement energy saving technology at key sites. It is anticipated the project to install electric vehicle charging points will happen in 2023-24. The EACH environmental committee remains active.

What we want to achieve in 2023-24

uplifted donations.

Care

Fundraising

Retail

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programme.

People

involved and valued.

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• Improve our technology to increase efficiency with processes, through the introduction of elements of manager and employee self-service for reporting. Ensure we have data management systems fit for purpose, to store and manage data, and for recruitment tracking effectiveness and training deployment.

• Create a learning environment where employees can grow and succeed, and learning resources are easy to access at point of need.

Financial

• To achieve an income budget of £17.3m, expenditure of £18.1m and a net deficit of £800k. This is an investment budget with a planned drawdown from reserves as described in the EACH strategic plan 2022-26. Performance against budget will continue to be monitored throughout the year to ensure an agile response to any unforeseen challenges or opportunities.

Information Systems

• Support the care team to identify, select and begin implementation of a rostering/booking system, to provide improved access to care and ensure resource is managed effectively.

Environmental

Environmental, Social and Governance

Environmental

Statement of Carbon Emissions

Statement of carbon emissions compliant with UK legislation set out in the Streamlined Energy and Carbon Reporting (SECR), 21 January 2021 covering energy use and associated greenhouse gas emissions relating to gas, electricity and transport, intensity ratios and energy efficiency actions.

This reporting
period (Apr 2022 –
Mar 2023)		 Prior reporting
period (Apr 2021 –
Mar 2022)
Total electricity use 1,097,227 kWh 1,041,812 kWh
Total gas use 1,024,893 kWh 948,205 kWh
Total transport fuel 439,015 kWh 104,566 kWh
Total energy from other fuels 0 kWh 0 kWh
Total energy use (all sources) 2,561,135 kWh 2,094,583 kWh
Total carbon emissions (electricity) 320 tCO2e 303 tCO2e
Total carbon emissions (gas) 220 tCO2e 203 tCO2e
Total carbon emissions (transport fuel) 140 tCO2e 33 tCO2e
Total carbon emissions (other sources) 0 tCO2e 0 tCO2e
Total carbon emissions 680 tCO2e 540 tCO2e
Total estate size 124,815 sqft 108,800 sqft
Carbon intensity ratio 5.45 kgCO2e per sqft 4.96 kgCO2e per sqft

Carbon and energy efficiency actions

EACH is committed to a responsible approach to carbon management and proactive environmental stewardship. We acknowledge the magnitude of the global climate crisis and recognise our responsibility to contribute to the reduction of greenhouse gas emissions.

1) We have ensured our operations include a greater emphasis on virtual interactions. Many internal meetings are now routinely held virtually. This has become the norm and has significantly controlled the amount of travel across our sites, and consequently reduced related emissions.

During the year ending March 2023, the charity has seen an increase in its carbon emissions, rising from 540 tCO2e to 680 tCO2e when compared to the previous year. This increase was expected, not due to an increase in the rate of consumption, but to normal activities being resumed following the pandemic lockdowns when many activities were curtailed, and shops were closed.

EACH has implemented a number of initiatives designed to offset this increase and demonstrate progress towards our carbon management commitments, as follows:

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Looking ahead, we are evaluating sustainable energy sources, including solar projects and electric vehicle charging points, which will enable us to replace fleet cars with electric vehicles.

We firmly believe these efforts, along with our ongoing commitment to environmentally responsible practices, will contribute to global efforts in combating climate change and reducing greenhouse gas emissions.

Social

Public Benefit Statement

In setting its objectives and planning its activities and services, the Board has given careful consideration

to the Charity Commission’s guidance on the Public Benefit Requirement under the Charities Act 2011. Access to services is based solely on need and no charges are made to families for any services provided.

The Board considers that the charity meets the two important principles of the public benefit requirement. Below and on pages 20 to 21 details activities carried out by the charity to further its purpose for public benefit and also provides feedback from families demonstrating the difference the charity’s activities made.

The Difference We Make

EACH cares for children and young people with life-threatening conditions and supports their families. Our family-centred approach includes end of life care, specialist symptom management, short

breaks, wellbeing activities, mental health therapies, counselling, a family information service and volunteer services in the family home, all meeting the individual needs of the child, young person and all the family.

Children are children, first and foremost. The support we give to them, and their families, helps them to live their lives to the full, have life enriching family experiences and create lifelong memories. We provide the best possible care to those at the end of their lives and ensure their families get the support they need in their bereavement.

Bobby’s story…

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Mum Sarah Shemmings is better placed than most to talk about the “invaluable, second-tonone” care and support provided by EACH. Eleven-year-old son Bobby has a range of complex health conditions, and the pair are regular visitors to The Treehouse. Bobby was nine months old when they first walked through the door and, as a family, they have benefitted in many ways, from short break care and music therapy to sibling days and EACH activities.

“I knew about the hospice but didn’t realise what a big part of my life it was to become,” said Sarah. “We built things up and now I can’t imagine life without EACH. We’ve done so many things together.

“One of the first things that springs to mind was joining the hospice choir and performing for The Prince and Princess of Wales. There have been so many other things, from music therapy and Christmas parties to lullaby sessions, carol services, a trip to Colchester Zoo and the chance to watch Ipswich Town. I’ve got so many memories and can safely say life would have been a lot harder without EACH.”

Bobby had a normal delivery, and it was only when taken to a baby clinic that irregularities were spotted. Sarah queried the fact he wasn’t reaching normal milestones. After scans, blood tests and a lumbar puncture, Sarah was told Bobby has Microcephalus and Hydrocephalus. He also has Polymicrogyria, Global Developmental Delay, chronic lung disease, epilepsy and sleep apnea.

“Over the years we’ve had so much support from the care team at the hospice, who have been invaluable and second to none,” said Sarah. “It makes the world of difference and pulls you through some pretty dark days. When you have a child with special needs, you live in a bubble, and it can be hard talking to people on the outside. Here, it’s completely different and I have a whole new family at EACH. It’s a safe space.”

Despite his health conditions, Sarah says her son is a real character. “I love his laugh, his smile and the way he looks at me,” she said. “In darker moments, it’s easy to feel depressed. However, if I crumble, who’s going to be there to look after Bobby? He’s taught me so much and I’m so grateful for the support provided by EACH. I feel a sense of relief every time I walk through the door.”

Report and Accounts 2023-23 • www.each.org.uk

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Louie’s story…
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Louie Moss was just six months old when he died

Rob and Molly took their baby to the hospice in

in April 2022, having received end of life care at Milton. Parents, Rob Moss and Molly Woodward, were supported throughout, along with son Eli. The couple have spoken of the “exceptional” care they received and say it gave them a lifeline at an unimaginably tough time.

the middle of the night and say that from that point on, the support they received was invaluable. “There was a feeling of immense relief,” said Rob. “We knew he was in the best possible hands and there was support for us, too. The staff couldn’t do enough. Nothing was too much trouble, and the only way I can describe them is as living angels.

“Everything was fine for the first three months of his life but then he picked up a nasty cold,” said Rob. “Molly took him to the doctors and everything

“They arranged a picnic at the hospice and also granted one of Molly’s wishes. One of her hopes was to have

happened quickly. We were sent to Peterborough City Hospital and then Addenbrooke’s Hospital. That’s where a brain tumour was diagnosed. Louie had an operation to remove part of it and everything went well. Then, within a week and a half, things went downhill and he regressed from there.

a family day at the beach. Unfortunately, that wasn’t possible, but the care team brought the beach to the hospice. It was so lovely, very kind and such a beautiful thing. They went the extra mile and then even further.

“The standard of care we received was

“We were told Louie’s tumour was terminal and faced the difficult decision to decide whether to try treatment that may have prolonged the time we had with him, but would have been detrimental to his quality of life, or to manage his pain and make him as comfortable as possible. Louie came home for a day, but it was so intense for myself and Molly. The

exceptional and, because of that, we’ll have a lifelong affinity with

EACH and Milton. We’ve had the most horrific time but the support we received made all the difference. I’ve described the hospice as the nicest place you never want to visit. Obviously, no parent wants to go there but given our circumstances, we couldn’t have been in a better place.”

medication and tube-feeding were overwhelming, so we got in touch with EACH.”

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Hector’s story…
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Tara and Lee Howlett’s “gorgeous boy” Hector had Alpers syndrome - a rare mitochondrial disease caused by a double mutation of the POLG gene. It affected the mitochondria in his cells, especially his brain, resulting in uncontrollable seizures and a regression of his skills. Tragically, little Hector, born during the height of lockdown, in November 2020, died in February 2022.

“I don’t know how we’d have coped otherwise,”

said Tara. “The staff at EACH helped us with equipment and would come to our house to check on things. They were incredible. They attended appointments with us, ordered medication and equipment and helped us with forms. I honestly don’t know how the staff do their jobs but they’re so kind and couldn’t have provided better care for us or our little boy. We felt very much

“Hector was a fiery little redhead and we couldn’t have been more smitten with him,” said Tara. “Then, out of nowhere, he started having seizures and it changed our lives forever. He seemed to get better after being intubated and put in intensive care at the Norfolk and Norwich Hospital. We came home for ten precious days before the seizures started again. This time, he was transported to Great Ormond Street. We were told he was very sick and may not make it out of the paediatric intensive care unit. It was the most horrific time of our lives.”

in control of his care and no-one ever questioned our wishes for him, although we also relied so much on them for advice and their experience helped us feel able to manage.”

The Howletts spent time at The Nook and were encouraged to create magical memories at places like Center Parcs and LaplandUK. “In Hector’s last few days, the EACH team visited and their presence made us feel more confident that keeping him at home was the right thing,” said Tara. “When he passed away, one of the nurses was there with us and assured us he wasn’t in pain. It felt less scary because she was there.

Tara and Lee received the heart-breaking diagnosis of Alpers syndrome. The couple went from having a healthy baby to being given the devastating news he would be unlikely to survive more than a few months. Thankfully, support was at close hand, including from the care team at EACH.

We were able to be together as a family, as he took his last breaths, and we’ll forever be grateful for that.”

Report and Accounts 2022-23 • www.each.org.uk

20 Report and Accounts 2022-23 • www.each.org.uk

21

Engagement with Stakeholders and Business Conduct

The Trustees consider they have complied with their duties in section 172 of the Companies Act (2006), by acting in good faith and focusing on the organisation’s charitable purpose in the short and long term regarding all stakeholders who interact with the charity. Activities have included:

Children, young people and families

Continued engagement with and seeking feedback on the development of our services from the children, young people and families we provide care and support to.

This includes via Family Forums, by e-newsletter, with digital resources, a dedicated Family Zone section on the EACH website, and through faceto-face interaction, text messaging, surveys and printed materials.

Supporters

We are committed to ensuring we build the best possible relationships with our supporters; relationships built on trust and respectful fundraising practices.

We have developed a range of quality assurance mechanisms to monitor activities undertaken on behalf of EACH. Our policy and processes identify, respect and protect vulnerable supporters and other members of the public from undue pressure, unreasonable intrusion and unreasonably persistent behaviour in connection with our fundraising activity. This is monitored closely alongside our other policies to ensure we are operating the best fundraising standards.

Our Fundraising Standards

We are registered with the Fundraising Regulator and are committed to our Fundraising Promise.

The Board of Trustees, our Management Executive and staff are focused and committed to ensuring we build the best possible relationships with our donors, relationships built on trust and respectful fundraising practices.

We strive to ensure giving to charity is the great experience we believe it should be.

We take our responsibilities to our supporters very seriously. With the help of our valued fundraising volunteers, we undertake a diverse range of income generation activities and our fundraising programme includes: Trust fundraising, corporate fundraising with businesses and organisations, community fundraising with individuals and groups, and direct marketing through letter, telephone, faceto-face lottery and direct debit programmes, where we engage the services of partner agencies to gain the best value for money and to ensure reliable high-quality delivery.

We inform our fundraising partners of their obligations to ensure fundraising in our name is conducted to the highest possible standards.

We have developed a range of quality assurance mechanisms to monitor activities undertaken on behalf of EACH, including supporter feedback, complaints ratios and regular activity reviews.

We regularly evaluate our policies and procedures. Our overarching corporate policy and processes based on best practice identify, respect and protect vulnerable supporters and other members of the public from undue pressure, unreasonable intrusion and unreasonably persistent behaviour in connection with our fundraising activity.

Guidance for fundraising on protecting vulnerable supporters is followed across all our fundraising activities and our fundraising agencies are trained on protecting vulnerable people. This is monitored closely alongside our other policies to ensure we are operating the best fundraising standards.

For full details of our supporter standards, visit www.each.org.uk/complaints-supporterstandards- and-data-protection.

Suppliers

We have policies and standard operating procedures in place to ensure we maintain fair and professional relationships with all our suppliers, including to allow and control fair tender process and supplier selection.

Employees

We provide fulfilling and rewarding job roles and invest in our people, staying aligned with market pay and conditions of employment. We also have a credible Employee Assistance Programme that provides 24/7 support to all our employees.

We appreciate the enormous commitment our employees demonstrate via informal and formal recognition schemes. Engagement with staff is a key priority and we have Investors in People accreditation. We aim to proactively seek feedback from employees on a regular basis, including capturing the ‘voice’ of our volunteers where we can. Our employee’s health and wellbeing are an important priority with regular wellbeing training for managers and resources available to employees. In early 2023, we signed up to the ‘Menopause Workplace Pledge’ as a commitment to providing support to employees going through the menopause.

We out-perform the Care Quality Commission (CQC) targets for mandatory training completion, ensuring compliance with essential learning updates. We have a strong employee communication approach with managers

holding regular one-to-ones with employees, as well as regular formal team meetings. In addition, a weekly communication from our Chief Executive is appreciated, together with quarterly all-employee communication meetings with Directors where two-way discussion is encouraged. We also communicate regularly to our volunteers via regular e-newsletters and show our appreciation during two annual thank you days.

Trustees receive high quality management information and are supported in their decisionmaking processes to enable them to lead on developing the organisation’s long-term strategy. Our activities are highly regulated, and we maintain the highest levels of business conduct with effective internal controls. All three hospices are rated as ‘Outstanding’ by the CQC. During the year,

the CQC also carried out their transitional monitoring arrangements assessment and there were no concerns raised. There is effective monitoring of income and expenditure, with regular reporting at all levels up to and including the Board. Clear terms of reference exist for our Board and its various committees, with reviews of Board effectiveness and a policy on Board rotation. All our work is underpinned by our organisational values of Empathy and Understanding, Open and Respectful, Make it Happen and Commitment to Quality.

Governance

Constitution

EACH was incorporated as a private limited company by guarantee without share capital and is governed by the Memorandum and Articles of Association dated 16th April 1998 as amended. The charity has three wholly owned subsidiaries:

EACH is governed by the Board of Trustees who are drawn from a variety of backgrounds and meet quarterly. The Board is responsible for setting the

strategic direction of the charity. There is an approved scheme of delegation which enables decisions

and actions to be taken by committees and the Management Executive. The Board Committees are:

The Board has determined that the following powers are reserved to itself:

Determine overall strategic direction.

Appoint/remove Trustees/Directors. Appoint/remove co-opted Trustees/Directors. Agree role descriptions for Trustee/Directors. Agree role descriptions for Chair.

The appointment of and the terms of service and remuneration policy applying to the Chief Executive. The terms of service and remuneration policy applying to the Executive Directors.

Appointment and removal of Chief Executive. Annual review of salaries and award (if not within budget).

Appoint and remove Company Secretary. Review Chief Executive performance (annual appraisal and interim review).

Review Trustee/Director performance annually. Plan for Trustee/Director succession. Board Development.

Determining Trustee Code of Conduct and compliance therewith.

Establish and review governance structure (committees).

Agree terms of reference for committees. Agree annual schedule of business for the Board.

Approved Governance Framework. Approve Gender Pay Gap Reporting. Review and register reported conflicts of interest declarations.

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Report and Accounts 2022-23 • www.each.org.uk

Nurse Consultant, Matrons, Service Managers and Clinical Education Lead.

Trustees serving during the year, appointment and induction

New Trustees undergo an induction programme which involves visiting the various parts of the organisation, meeting with managers and staff, and observing at first-hand the business of the charity. Trustees’ training requirements are reviewed on an annual basis.

During the year, Trustee attendance at Board meetings was 65% (2022: 70%). This has been reviewed by

the Board, and Trustees have made a commitment to increase attendance levels in 2023-24.

In accordance with the Articles of Association a third of all Trustees in office are required to retire each year.

The Trustees who are required to retire by rotation are those who have been longest in office since their appointment or reappointment. The Trustees take into account the Charity Commission’s recommendation that

the total length of office should not normally exceed nine years; however, the total period of appointment may be varied in any particular case if the other Trustees, then serving, determine that it would be in the interests of the charity to do so.

The names of all Trustees are listed on page 51. Periodically, the Board is assessed on skills, qualifications and experience to identify areas of Board strengths, gaps and areas for development.

EACH Management Executive (MEX)

The Management Executive (MEX) is headed by a Chief Executive who is supported by the Director of Care, Director of Finance, Director of Fundraising and Communications, Director of People and Director

of Retail. Executive Directors in post:

Chief Executive

Phil Gormley

Director of Care and Deputy Chief Executive Pól Toner

Director of Finance Ruth Kiani

Director of Fundraising and Communications Kevin Clements

Director of People Nicky Kendrick

Director of Retail Ian Nicolson

The Executive Directors are not directors within the meaning of the Companies Act with the exception of Phil Gormley, Ruth Kiani and Ian Nicolson, who are directors within the meaning of the Companies Act for the subsidiary company East Anglia’s Children’s Hospices (Trading) Ltd. Ruth Kiani also acts as Company Secretary for East Anglia’s Children’s Hospices.

The Board last undertook a review of the salaries of the Executive Directors in 2022 drawing upon benchmarking of similar organisations. The Board further agreed that the salaries of Executive Directors would be reviewed through a similar benchmarking exercise on a biennial basis with the next review due in 2024.

Umbrella groups

The charity is a member of both Hospice UK and Together for Short Lives, who act as umbrella organisations providing advice and support to member bodies in the field of palliative care. Together for Short Lives also operates a national fundraising scheme, of which EACH is a participant.

Partnership working

EACH works in partnership with a variety of statutory and voluntary organisations engaged in providing care and support to children with life-threatening illnesses. Key partnership organisations are:

EACH staff participate in the following external groups:

Together for Short Lives Advisory Council.

The Director of Care continued as a member of the TFSL Advisory Council until September 2022.

East of England Children’s Palliative Care Forum and county-based palliative care networks. These are responsible for developing and implementing the priorities of the Managed Clinical Network. The Regional Forum was chaired by the Director of Care (until September 2022) and is attended by the Medical Director and Nurse Consultant. The county-based networks are attended by the

East of England Palliative & End of Life Care Strategic Clinical Network.

invited to join this group.

Royal College of Nursing: Children & Young People Palliative Care Community.

The EACH Medical Director is CYP PEOLC Lead and attends this in their capacity as chair of the MCN. Until September 2022, the Director of Care, as Chair of the Children’s Palliative Care Forum was also CYP PEOLC Lead. The Nurse Consultant Children’s Palliative Care currently deputises as CYP PEOLC Lead.

The EACH Nurse Consultant is vice-chair of this group.

CoPPAR network (Collaborative Paediatric Palliative Care Research Network) Steering Group, University of York.

National Palliative & End of Life Care

The Nurse Consultant is a steering group member and the EACH Research Nurse is funded through this collaboration.

Programme Advisory Board.

The Director of Care and Nurse Consultant (in RCN vice-chair role noted below) were

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Report and Accounts 2022-23 • www.each.org.uk

Together for Short Lives/Association of Paediatric Palliative Medicine national research group.

This is attended by the EACH Nurse Consultant and The EACH Research Nurse.

Quality Account

Under the Health Act 2009 and the NHS (Quality Accounts) Regulations 2010, there is a requirement for EACH to submit a Quality Account to the Secretary of State for Health. Quality Accounts are an annual statement from healthcare providers designed to demonstrate an organisation’s approach to

ongoing

quality improvement. The report is available to view on the EACH website.

Other disclosures

The charity makes no grants to other organisations, has no social investment programme, holds no assets as a custodian Trustee and does not have powers to invest on a total return basis. No charity funds are in deficit.

There are no uncertainties regarding the charity’s going concern basis. Pension commitments are described in note 7 to the financial statements.

Report and Accounts 2022-23 • www.each.org.uk

25

Trustees’ Responsibilities Statement – Charitable Company

Consolidated Statement of Financial Activities (Incorporating an income and expenditure account) for the year ended 31st March 2023

Statement of Directors’ Responsibilities

The Trustees (who are also directors of East Anglia’s Children’s Hospices for the purposes of company law) are responsible for preparing the Trustees’ Annual Report [(including the Strategic Report)] and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website.

Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditors

The Board has decided that sufficient time has elapsed since the provision of audit services was last tendered. In the interest of ensuring value for money and ensuring high quality services, a tender exercise will take place in 2023. Price Bailey LLP will be invited to participate in the tender process.

BY ORDER OF THE BOARD

Ruth Kiani Secretary Date: 17th July 2023

Not
e		 Genera
l
£		 Designate
d
£		 Restricted
£		 2023
Total
Funds
£		 2022
Total
Funds
£
Income:
Donations and legacies:
Donations 3,694,668 - 60,383 3,755,051 3,656,908
Trust income 1,233,894 - 418,964 1,652,858 954,713
Legacies 1,096,727 - 940,864 2,037,591 2,102,322
Income from charitable activities 1 6,025,289
2,730,343		 -
-		 1,420,211
-		 7,445,500
2,730,343		 6,713,943
3,406,551
Income from retail and other
trading activities 1 7,281,508 - - 7,281,508 6,166,140
Investment income 11 159,950 - - 159,950 105,977
Other income 149,577 - - 149,577 340,314
Total income 16,346,66
7		 - 1,420,211 17,766,878 16,732,925
Expenditure:
Fundraising 2 1,766,149 - - 1,766,149 1,504,469
Costs of goods sold and retail
costs		 2 5,324,193 - - 5,324,193 4,637,578
Investment management costs 2 20,576 - - 20,576 23,106
Cost of raising voluntary
income		 7,110,918 - - 7,110,918 6,165,153
Expenditure on charitable
activities		 2 7,504,587 - 1,410,327 8,914,914 8,011,345
Total expenditure 2 14,615,50
5		 - 1,410,327 16,025,832 14,176,498
Net income from operational
activities for the year 1,731,162 - 9,884 1,741,046 2,556,427
Net (losses)/gains on investments (625,069) - - (625,069) 100,066
Revaluation of investment
asset		 22,000 - - 22,000 29,250
Net income for the year 1,128,093 - 9,884 1,137,977 2,685,743
Transfers between funds 20 (1,822,461
)		 1,822,461 - - -
Net movement in funds (694,368) 1,822,461 9,884 1,137,977 2,685,743
Reconciliation of funds:
Total funds brought forward 1,450,395 26,785,83
8		 141,504 28,377,737 25,691,994
Total funds carried forward 756,027 28,608,29
9		 151,388 29,515,714 28,377,737

All amounts relate to continuing activities of the group. The Statement of Financial Activities includes all gains and losses recognised in the year. The notes to the accounts are shown on pages 30 - 47.

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Consolidated and Charity Balance Sheet as at 31st March 2023 2023

Consolidated Cash Flow Statement for the year ended 31st March

The n Grou
p		 Grou
p		 Charit
y		 Charit
y
Note
s		 2023
£		 2022
£		 2023
£		 2022
£
Fixed assets
Tangible assets 10 16,304,992 16,476,841 16,304,993 16,476,841
Intangible assets 9 25,362 32,440 25,362 32,440
Investments 11 3,960,548 4,499,253 3,960,548 4,499,253
20,290,902 21,008,534 20,290,903 21,008,534
Current assets
Stock 32,208 17,865 - 3,185
Debtors 16 1,960,014 2,750,102 1,994,198 2,765,859
Cash 8,907,313 6,133,123 8,901,849 6,123,813
10,899,535 8,901,090 10,896,047 8,892,857
Liabilities
Creditors due within one year 17 (1,674,723
)		 (1,531,887
)		 (1,671,237) (1,523,655)
Net current assets 9,224,812 7,369,203 9,224,810 7,369,202
Total net assets 29,515,714 28,377,737 29,515,713 28,377,736

The funds of the charity:
otes to the accounts are shown on pages30
Restricted income funds		 - 47.
20		 151,388 141,504 151,388 141,504
Designated funds 20 12,303,307 10,308,997 12,303,307 10,308,997
General funds 20 756,027 1,450,395 756,026 1,450,394
Capital reserve 20 16,304,992 16,476,841 16,304,992 16,476,841
Total unrestricted 29,364,326 28,236,233 29,364,325 28,236,232
Total funds 20 29,515,714 28,377,737 29,515,713 28,377,736
Grou
 Grou
 Charit
 Charit
Notes 2023
£		 2022
£		 2023
£		 2022
£s
Cash fows from operating activities: 24 3,357,264 3,666,941 3,361,110 3,667,935
Cash fows from investing activities:
Dividends, interest and rents from
itt		 114,801 105,255 114,801 105,255
nvesmens
Proceeds for sale of property, plant and
it		 8,244 375,000 8,244 375,000
equpmen
Purchase of property, plant and equipment		 10 (619,754) (577,643) (619,754) (577,643)
Proceeds from sale of investments 618,344 129,692 618,344 129,692
Purchase of investments 11 (704,804) (224,893) (704,804) (224,893)
Net cash used investing activities (583,170) (192,589) (583,170) (192,589)
Change in cash and cash equivalents
in the reporting period 2,774,094 3,474,352 2,777,940 3,475,346
Cash and cash equivalents at the
beginning of the reporting period 25 6,171,331 2,696,979 6,162,021 2,686,675
Cash and cash equivalents at the end

of the reporting period		 25 8,945,425 6,171,331 8,939,961 6,162,021

Approved by the Board of Directors and signed and authorised for issue on their

behalf by: Bradley McLean Chair 17th July 2023 East Anglia’s Children’s Hospices Charity Number: 1069284, Company Number 03550187 Registered in England & Wales in the United Kingdom The notes to the accounts are shown on pages 30 - 47.

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29

Notes to the Financial Statements for the year ended 31st March 2023

1 Income

Income from Charitable Activities 2023
£		 2022
£
Community and hospice-based service delivered from EACH Milton 833,338 1,100,731
Community and hospice-based service delivered from EACH The Nook 1,249,823 1,459,387
Community and hospice-based service delivered from EACH The Treehouse 647,182 846,433
2,730,343 3,406,551
Statutory Funds Received for Charitable Activities 2023
£		 2022
£
NHS England Children’s Hospice Grant 897,149 996,833
NHSE Covid Funding - 522,069
Block funding from Integrated Care Boards and County Councils 1,408,449 1,444,279
Continuing Care Funding 424,745 443,370
2,730,343
 3,406,551
All income from charitable activities in both the current and previous year r~~elate to~~
statutory income for provision of services as detailed above.
During the year the charity received grant funding directly from NHS England. The total amount
awarded amounted to £897,149 (2022: £996,833). The full amont of the grant was spent during the
year.
In response to Covid-19, NHS England awarded funding to make bed capacity and community support
available from December 2021 to March 2022. This amounted to £522,069 in 2022.
Income from retail and other trading activities 2023
£		 2022
£
Charity Shop Sales 6,919,809 6,003,096
Other 361,699 163,044
7,281,508 6,166,140
Income from Charitable Activities 2023
£		 2022
£
Community and hospice-based service delivered from EACH Milton 833,338 1,100,731
Community and hospice-based service delivered from EACH The Nook 1,249,823 1,459,387
Community and hospice-based service delivered from EACH The Treehouse 647,182 846,433
2,730,343 3,406,551
Statutory Funds Received for Charitable Activities 2023
£		 2022
£
NHS England Children’s Hospice Grant 897,149 996,833
NHSE Covid Funding - 522,069
Block funding from Integrated Care Boards and County Councils 1,408,449 1,444,279
Continuing Care Funding 424,745 443,370
2,730,343
 3,406,551
All income from charitable activities in both the current and previous year r~~elate to~~
statutory income for provision of services as detailed above.
During the year the charity received grant funding directly from NHS England. The total amount
awarded amounted to £897,149 (2022: £996,833). The full amont of the grant was spent during the
year.
In response to Covid-19, NHS England awarded funding to make bed capacity and community support
available from December 2021 to March 2022. This amounted to £522,069 in 2022.
Income from retail and other trading activities 2023
£		 2022
£
Charity Shop Sales 6,919,809 6,003,096
Other 361,699 163,044
7,281,508 6,166,140

2 Analysis of expenditure

Expenditure 2023 2023 2023 2022 2022 2022
Direct
costs
£		 Support
costs
£		 Total
costs
£		 Direct
costs
£		 Support
costs
£		 Total
costs
£
Raising funds
Fundraising and
publicity Retail and
trading
Investment management		 1,369,278
4,679,559
20,576		 396,871
644,634
-		 1,766,149
5,324,193
20,576		 1,211,097
4,066,367
23,106		 293,372
571,211
-		 1,504,469
4,637,578
23,106
6,069,413 1,041,505 7,110,918 5,300,570 864,583 6,165,153
Charitable activities
Community and hospice-based service delivered from:
EACH Milton 2,465,293 362,846 2,828,139 2,251,147 344,722 2,595,869
EACH The Nook 3,031,555 454,660 3,486,215 2,812,185 437,257 3,249,442
EACH The Treehouse 2,282,108 318,452 2,600,560 1,874,609 291,425 2,166,034
7,778,956 1,135,958 8,914,914 6,937,941 1,073,404 8,011,345
Total 13,848,369 2,177,463 16,025,83
2		 12,238,511 1,937,987 14,176,498

3 Analysis of support costs

Support costs 2023 Manageme
nt & Admin
£		 Human
Resource
s
£		 IT
Systems
£		 Financ
e
£		 Governanc
e
£		 Total
£
Cost of generating
voluntary income 293,816 17,324 75,951 8,218 1,562 396,871
Trading: costs of goods
sold and other costs 403,461 40,705 147,066 48,086 5,316 644,634
697,277 58,029 223,017 56,304 6,878 1,041,505
Milton service 264,882 24,272 70,363 - 3,329 362,846
The Nook service 331,512 29,835 89,143 - 4,170 454,660
The Treehouse service 225,226 22,861 67,242 - 3,123 318,452
Charitable activities 821,620 76,968 226,748 - 10,622 1,135,958
Total Support Costs 1,518,897 134,997 449,765 56,304 17,500 2,177,463
Support costs are apportioned on the basis of staf costs.
Governance costs comprise of audit fees and accountancy fees £17,500 (2022: £17,499)
Support costs 2022 Manageme
nt & Admin
£		 Human
Resource
s
£		 IT
Systems
£		 Financ
e
£		 Governanc
e
£		 Total
£
Cost of generating
voluntary income 212,871 8,034 66,998 3,878 1,590 293,371
Trading: costs of goods
sold and other costs 393,085 27,079 109,170 36,658 5,220 571,212
605,956 35,113 176,168 40,536 6,810 864,583
Milton service 262,307 17,303 59,560 2,130 3,422 344,722
The Nook service 332,554 21,946 72,402 6,006 4,349 437,257
The Treehouse service 223,911 14,818 47,961 1,817 2,918 291,425
Charitable activities 818,772 54,067 179,923 9,953 10,689 1,073,404
Total support costs 1,424,728 89,180 356,091 50,489 17,499 1,937,987

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6 Key management personnel and higher paid employees

4 Analysis of staff costs

The key management personnel comprise of the Trustees and the Management Executive who are the; Chief
Staf costs
2023
£
2022
£		 Executive, and the Directors of; Care, Retail, People, Fundraising & Communications and Finance.
The charity trustees were not paid and did not receive any other benefts from employment with the
~~charity or its subsidiaries in the year. Expenses paid to trustees is detailed in note 23~~
During the year a termination payment was made to one member of staf at a cost of £30,000 (2022:
three members of staf at £10,959). This was approved by the Board of Trustees.
Wages and salaries
9,495,442
8,595,271
National Insurance
885,582
756,273
Pension costs
696,606
596,744
Total staf costs
11,077,630
9,948,288		 The number of employees whose total employee benefts excluding pension contributions earning over

Key management personnel
2023
£
2022
£
Employee benefts of key management personnel:
Salary
522,803
489,780
Employers pension contribution
29,744
24,859
Employers National Insurance payments
68,125
60,783
Key management personnel 2023
£		 2022
£
Employee benefts of key management personnel:
Salary 522,803 489,780
Employers pension contribution 29,744 24,859
The number of employees whose total employee benefts excluding pension

Employers National Insurance payments		 contributions e
68,125		 arning over
60,783
~~£60,000, classifed within bands of £10,000 is as follows:~~

5 Staff

Higher paid employee salary bands and pension 2023 2022
£60,000-£69,999 2 6
£70,000-£79,999 3 -
£80,000-£89,999 3 3
£90,000-£99,999 - -
£100,000-£109,999 - 1
£110,000-£119,999 - -
£120,000-£129,999 1 -
£ £
Pension contribution of higher paid employees 44,905 48,874
Staf full-time equivalents and headcount 2023 2023 2022 2022
Headcount Full-Time
Equivale
nt		 Headcount Full-Time
Equivale
nt
The average number of staf employed in the
year was:
Direct charitable services 195 159 183 158
Fundraising services 24 23 24 23
Retail 147 95 140 94
Support services 37 29 34 28
Total 403 306 381 303

7 Pension cost

The charity operates a ‘group personal pension plan’. The assets of the scheme are held separately from those of the charity in an independently administered fund. In addition, the charity made contribution to the NHS pension scheme in respect of certain employees. Whilst the NHS scheme is a defined benefit scheme, it is a multi-employer scheme for which the charity’s share of the underlying assets and liabilities cannot be identified; it is therefore accounted

for as a defined contribution scheme in accordance with FRS102. The charity’s contribution to these schemes are therefore charged to the statement of financial activity when due.

At 31st March 2023 £107,459 (2022: £76,449) in pension contributions was due to be paid to pension providers.

2023
£		 2022
£
Total pension scheme contributions: 696,606 596,744
Pension contribution included in creditors: 107,459 92,991

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10 Tangible assets

8 Net income
Net income
Net income is stated after
charging: Depreciation
Auditors remuneration:
- for audit services
- for other services
Gain on disposal of fxed
assets Operating lease
rentals Operating leases for
property
9 Intangible assets
Group and charity intangible assets		 2023
£
817,625
17,500
1,000
5,187
19,911
966,822
Website
Developme
nt
£		 2022
£
809,905
16,750
750
15,976
26,480
872,695
Total
£		 Group and charity fxed assets
Cost
At start of year
Additions
Disposals
Revaluation
At end of year
Depreciation
At start of year
Charge for the year
Eliminated on disposal
At end of year		 Leasehol
d
Property
£
3,404,571
11,274
(10,882)
-
3,404,963
299,177
47,072
(10,882)
335,367		 Freehold
Property
£
14,060,068
-
(1,440)
-
14,058,628
2,027,968
272,522
(278)
2,300,212		 Property
held for
Investment
£
288,000
-
-
22,000
310,000
-
-
-
-		 Equipme
nt &
Vehicles
£
4,306,970
608,480
(385,735)
-
4,529,715
3,255,622
490,953
(383,840)
3,362,735		 Total
£
22,059,609
619,754
(398,057)
22,000
22,303,306
5,582,767
810,547
(395,000)
5,998,314
Cost
At start of year		 33,600 33,600 Net book value at the end of
the year		 3,069,596 11,758,416 310,000 1,166,980 16,304,992
Additions
Disposals		 -
-		 -
-		 Net book value at the start of the
year		 3,105,394 12,032,100 288,000 1,051,347 16,476,841
At end of year 33,600 33,600
Amortisation
At start of year
Charge for the year		 1,160
7,078		 1,160
7,078
At end of year 8,238 8,238
Net book value at the end of the year 25,362 25,362
Net book value at the start of the year 32,440 32,440

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11Investments, Group and Charity

Investment movements 2023
Market
value
£		 2022
Market
value
£
Market value at beginning of
year Additions at cost
Disposals at opening book value
Unrealised (losses)/gains on
revaluation Market value at end of
year
Cash held on investments portfolio
Total portfolio market value including cash		 4,461,045
704,804
(706,052)
(537,361)		 4,265,777
224,893
(183,848)
154,223
3,922,436
38,112		 4,461,045
38,208
3,960,548 4,499,253
Investment categories
Equity Funds and Overseas Equities		 2023 2022
Cost
£		 Market
Value
£		 Cost
£		 Market
Value
£
UK Equities 971,785 1,181,242 1,018,597 1,453,203
Overseas Equities 636,890 1,102,498 630,179 956,930
Global Equities 328,491 377,531 174,030 425,110
Alternatives 868,847 810,642 827,257 994,323
Investment Funds 60,138 0 60,138 161,700
Fixed Interest 526,696 450,524 483,092 469,780
3,392,848 3,922,436 3,193,294 4,461,045
Cash 38,112 38,112 38,208 38,208
3,430,959 3,960,548 3,231,501 4,499,253
Investment income 2023
£		 2022
£
Investment income from listed investments 114,801 105,255
Bank interest for the year 45,149 722

12Financial performance of the charity

East Anglia’s Children’s Hospices
Charity No. 1069284, Company No. 03550187, registered in the UK		 2023
£		 2022
£
Income
Gift Aid from trading subsidiary
Total expenditure
Investment (loss)/gain
Net income
Total funds brought
forward Total funds
carried forward
Represented by:
Restricted funds		 17,496,175
154,509
(15,909,638)
(603,069)		 16,640,616
93,809
(14,177,999
)
129,317
1,137,977
28,377,736		 2,685,743
25,691,993
29,515,713 28,377,736
151,388 141,504
13Financial performance of the trading subsidiary
East Anglia’s Children’s Hospices (Trading) Ltd
Company No. 09155768, registered in the UK		 2023
£		 2022
£
Turnover
Cost of
sales Gross
proft
Operating expenses
Proft on ordinary activities
Gift Aid donated to the
charity
Proft for the fnancial year being the retained proft for the year
Balance
Sheet
Assets
Liabilities		 270,703
(116,038)		 159,296
(65,317)
154,665
(156)		 93,979
(170)
154,509
(154,509)		 93,809
(93,809)
- -
38,871
(38,870)		 30,493
(30,492)

14Trading Subsidiary - Stable Trading Limited

(company no 02593818, UK registered)

Stable Trading Limited is a company limited by guarantee which is under the control of the directors of East Anglia’s Children’s Hospices. The subsidiary’s main purpose was to sell goods to raise funds for the charity, in 2014 the subsidiaries activities were transferred to the charity. There are no results or activities to report for this company.

The company is dormant.

15Subsidiary - Children’s Hospice for the Eastern Region (CHER)

(company no 02776381, UK registered)

The Children’s Hospice for the Eastern Region is a dormant company wholly owned by East Anglia’s Children’s Hospices. There are no results or activities to report for this company. The company is dormant.

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Report and Accounts 2022-23 • www.each.org.uk

16Debtors and contingent assets

Debtors Grou
p		 Grou
p		 Charit
y		 Charit
y
2023
£		 2022
£		 2023
£		 2022
£
Trade debtors 362,466 275,813 361,266 269,311
Amount owed by group companies - - 35,384 22,259
Taxation recoverable 413,058 378,858 413,058 378,858
Prepayments 542,596 532,020 542,596 532,020
Accrued income 631,687 1,531,006 631,687 1,531,006
Other debtors 10,207 32,405 10,207 32,405
1,960,014 2,750,102 1,994,198 2,765,859

Notified legacies are recognised as accrued income when their value is known with a degree of certainty. Where legacies have been notified but their value remains uncertain they are treated as contingent assets. At the balance sheet date contingent legacy assets are estimated to be £1,919,821.

17Creditors: amounts falling due within one year

Grou
p		 Grou
p		 Charit
y		 Charit
y
2023
£		 2022
£		 2023
£		 2022
£
Trade creditors 535,260 308,723 531,774 305,491
Taxation and social security 213,781 200,066 213,781 200,066
Other creditors 103,153 113,294 103,153 113,294
Accruals 641,322 709,359 641,322 709,359
Deferred income 87,208 106,765 87,208 101,765
Provisions 93,999 93,680 93,999 93,680
1,674,723 1,531,887 1,671,237 1,523,655

18Financial commitments under non-cancellable operating leases

2023 2023 2022 2022
Land &
Building
s
£		 Other
£		 Land &
Buildings
£		 Other
£
Leases
expiring:
Within 1
year
In 2-5 years
Over 5 years		 929,314
1,654,250
-		 19,911
62,980
-		 797,448
1,214,158
43,330		 26,043
78,106
5,092
2,583,564 82,891 2,054,936 109,241

19Capital Commitments

2023
£		 2022
£
2 Retail vans on order 52,828 52,828

20Statement of funds

Statement of funds 2023 Balance
at
31/3/202
2
£		 Incom
e
£		 Expenditur
e & Gains
£		 Transfer
s
£		 Balance
at
31/3/202
3
£
General Funds 1,450,395 16,346,66
7		 (15,218,574
)		 (1,822,461) 756,027
Designated Funds - Revenue
Reserves Policy 5,169,015 - - 856,292 6,025,307
Strategic Development 1,841,982 - - 1,358,018 3,200,000
Infation Reserve 2,498,000 - - (260,000) 2,238,000
Capital Expenditure 800,000 - - 40,000 840,000
10,308,997 - - 1,994,310 12,303,30
7
Designated Funds - Capital
Land & Buildings 15,137,493 - - 519 15,138,01
2
Other Fixed Assets 1,339,348 - - (172,368) 1,166,980
16,476,841 - - (171,849) 16,304,99
2
Total Designated Funds 26,785,838 - - 1,822,461 28,608,29
9
Restricted Funds
The Treehouse Service 5,573 183,128 (188,701) - -
Milton Service - 269,033 (269,033) - -
The Nook Service 1,000 593,667 (594,667) - -
Care across all sites 1,325 308,700 (310,025) - -
Training/Conferences - 4,720 (4,720) - -
Translation - 4,583 (4,583) - -
Nook Garden Project
 54,500
 - (660)
 - 53,840
Milton Equipment 77,979 - (37,518) - 40,461
The Nook Equipment 750 - (420) - 330
The Treehouse Positioning Equip. - 500 - - 500
The Treehouse Summerhouse - 2,000 - - 2,000
Summer Concert - 500 - - 500
Sensory Room - 1,020 - - 1,020
The Treehouse Music Room - 5,000 - - 5,000
The Nook Family Suite - 760 - - 760
The Nook Den Storage - 625 - - 625
The Nook Shower Trolley - 2,975 - - 2,975
EACH Values Awards - 1,000 - - 1,000
Hospice Capital Expenditure - 42,000 - - 42,000
Complementary Care 377 - - - 377
Total Restricted Funds 141,504 1,420,211 (1,410,327) - 151,388
Total Funds 28,377,737 17,766,87
8		 (16,628,901
)		 - 29,515,71
4

Restricted funds

Revenue restricted funds are allocated against expenditure as it is incurred.

Designated funds

Designated funds comprise of capital and other designated funds, the capital fund is a designated fund set aside by directors and represents the net book value of fixed assets. EACH Trustees consider it to be prudent to set aside designated funds to cover all fixed assets.

General funds

The general fund includes £1 (2020 £1) retained in the reserves of the subsidiary company.

Report and Accounts 2022-23 • www.each.org.uk

38 Report and Accounts 2022-23 • www.each.org.uk 39

21Statement of funds prior year

Statement of funds 2022 Balance
at
31/3/202
1
£		 Incom
e
£		 Expenditur
e & Gains
£		 Transfer
s
£		 Balance
at
31/3/202
2
£
General Funds 568,472 15,192,55
5		 (11,970,004
)		 (2,373,068) 1,417,955
Designated Funds - Revenue
Covid Recovery Fund 2,500,000 - - (2,500,000) -
Reserves Policy 4,835,929 - - 333,086 5,169,015
Strategic Development - - - 1,841,982 1,841,982
Infation Reserve - - - 2,498,000 2,498,000
Capital Expenditure 600,000 - - 200,000 800,000
7,935,929 - - 2,373,068 10,308,99
7
Designated Funds - Capital
Land & Buildings 15,832,236 - (694,743) - 15,137,49
3
Other Fixed Assets 1,280,331 - 92,617 (33,600) 1,339,348
Intangible Assets - - (1,106) 33,600 32,440
17,112,567 - (603,286) - 16,509,28
1
Total Designated Funds 25,048,496 - (603,286) 2,373,068 26,818,27
8
Restricted Funds
Art and Play - 10,375 (10,075) - 300
Care 100 1,111,535 (1,110,610) - 1,025
Complementary Therapy
 377 -
 -
 - 377
Care across all sites - 7,500 (7,500) - -
Training/Conferences - 1,200 (1,200) - -
Translation 52,000 2,500 - - 54,500
Nook Garden Project 3,257 - (3,257) - -
Milton Equipment - 1,000 - - 1,000
The Nook Equipment - 585 (585) - -
The Treehouse Positioning Equip. 50 - (50) - -
The Treehouse Summerhouse 10,800 - (10,800) - -
The Nook Shower Trolley 8,442 111,600 (42,063) - 77,979
EACH Values Awards - 5,750 (5,000) - 750
Hospice Capital Expenditure - 5,573 - - 5,573

22 Net assets by funds

Net assets 2023 Genera
l Funds
£		 Designate
d Funds
£		 Capita
l
Reserv
e
£		 Capita
l
Reserv
e
£		 Restricted
Funds
£		 Restricted
Funds
£		 Total
Fund
s
£
Tangible fxed assets - - 16,304,99
2		 - 16,304,992
Intangible assets 25,362 - - - 25,362
Investments - 3,960,548 - - 3,960,548
Current assets 2,405,388 8,342,759 - 151,388 10,899,535
Creditors falling due in less than one
year		 (1,674,723
)		 - - - (1,674,723
)
756,027 12,303,30
7		 16,304,99
2		 151,388 29,515,714
Net assets 2022 Genera
l Funds
£		 Designate
d Funds
£		 Capita
l
Reserv
e
£		 Restricted
Funds
£		 Total
Fund
s
£
Tangible fxed assets - - 16,476,84
1		 - 16,476,841
Intangible assets 32,440 - - - 32,440
Investments - 4,499,253 - - 4,499,253
Current assets 2,949,842 5,809,744 - 141,504 8,901,090
Creditors falling due in less than one
year		 (1,531,887
)		 - - - (1,531,887
)
1,450,395 10,308,99
7		 16,476,84
1		 141,504 28,377,737
23 Related party transactions
2023
£		 2022
£
Balance due at 31st March from EACH (Trading) Ltd to EACH 35,384 22,259
Donations made by directors and key staf 5,565 6,740
Travel expenses waived by directors and key staf 2,000 600

East Anglia’s Children’s Hospices has three wholly-owned subsidaries; Stable Trading Ltd, East Anglia’s Children’s Hospices (Trading) Limited (EACH (Trading) Ltd), and The Children’s Hospice for the Eastern Region (CHER). CHER and Stable Trading Ltd are dormant companies with no assets or liabilities. EACH (Trading) Gift Aids its profits to EACH under a deed of covenant arrangement.

East Anglia’s Children’s Hospices is controlled by its directors.

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Report and Accounts 2022-23 • www.each.org.uk

24 Reconciliation of net income/expenditure to net cashflow from operating activities

Grou
p		 Grou
p		 Charit
y		 Charit
y
2023
£		 2022
£		 2023
£		 2022
£
Net income for the reporting period (as per
the
Statement of Financial Activities) 1,137,977 2,685,743 1,137,976 2,685,743
Depreciation charges 817,625 809,905 817,625 809,905
Gains/(losses) on investments 603,069 (100,066) 603,069 (100,066)
Dividends, interest and rents from investments (114,801) (105,255) (114,801) (105,255)
Loss/(proft) on the sale of fxed assets (5,187) (3,976) (5,187) (3,975)
(Increase)/decrease in stock (14,343) 1,044 3,185 (3,185)
Decrease/decrease in debtors 790,088 240,638 771,661 243,398
Increase/increase in creditors 142,836 138,907 147,582 141,370
Net cash provided by/(used in) operating
activities		 3,357,264 3,666,940 3,361,110 3,667,935

25 Analysis of cash and cash equivalents

Grou
p		 Grou
p		 Charit
y		 Charit
y
2023
£		 2022
£		 2023
£		 2022
£
Cash in hand 8,907,313 6,133,123 8,901,849 6,123,813
Cash held as part of the investment portfolio 38,112 38,208 38,112 38,208
Total cash and cash equivalents 8,945,425 6,171,331 8,939,961 6,162,021

26 Net debt reconciliation

At
1/4/2022
£		 Cash
Movement
£		 At 1/4/2023
£
Group
Cash in hand 6,133,123 8,901,849 8,907,313
Cash held as part of the investment portfolio 38,208 - 38,112
Total cash and cash equivalents 6,171,331 8,901,849 8,945,425
Charity
Cash in hand 6,123,813 8,901,849 8,901,849
Cash held as part of the investment portfolio 38,208 - 38,112
Total cash and cash equivalents 6,162,021 8,901,849 8,939,961

27 Prior year consolidated statement of financial activities

Statement of fnancial activities
(incorporating an income and expenditure
account) for the fnancial year to 31st March
2022		 General
£		 Designate
d
£		 Restricted
£		 2022
Total
Funds
£
Income:
Donations and legacies:
Donations 3,551,100 - 105,808 3,656,908
Trust income 801,310 - 153,403 954,713
Legacies 1,213,916 - 888,406 2,102,322
Income from charitable activities 5,566,326
2,884,482		 -
-		 1,147,617
522,069		 6,713,943
3,406,551
Income from retail and other trading activities 6,166,140 - - 6,166,140
Investment income 105,977 - - 105,977
Other income 340,314 - - 340,314
Total Income 15,063,23
9		 - 1,669,686 16,732,925
Expenditure:
Cost of raising voluntary income
Fundraising 1,504,469 - - 1,504,469
Costs of goods sold and retail costs 4,637,578 - - 4,637,578
Investment management costs 23,106 - - 23,106
6,165,153 - - 6,165,153
Expenditure on charitable activities 6,408,137 - 1,603,208 8,011,345
Total expenditure 12,573,29
0		 - 1,603,208 14,176,498
Net income from operational activities for the
year		 2,489,949 - 66,478 2,556,427
Net gains/(losses) on investments 100,066 - - 100,066
Revaluation of investment asset 29,250 - - 29,250
Net income for the year 2,619,265 - 66,478 2,685,743
Transfers between funds (1,737,342
)		 1,737,342 - -
Net movement in funds 881,923 1,737,342 66,478 2,685,743
Reconciliation of funds: -
Total funds brought forward ~~568,472~~ ~~25,048,49~~ ~~75,026 ~~ ~~25,691,994~~

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Report and Accounts 2022-23 • www.each.org.uk

Accounting Policies

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

a.Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)) and the Companies Act 2006.

East Anglia’s Children’s Hospices 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.Significant accounting estimates and assumptions The most significant areas of adjustment and key assumptions that affect items in the accounts are to do with judging when legacy income should be brought into the figures. Further details regarding the contingent asset for legacy is shown in note 16.

c.Legal status of the charity and subsidiaries The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. East Anglia’s Children’s Hospices (Trading) Limited is a trading company and wholly owned by the charity. Stable Trading Limited is a company limited by guarantee under the control of the Trustees and also East Anglia’s Children’s Hospices.

d.Going concern

The Trustees consider that there are no material uncertainties about EACH’s ability to continue as a going concern.

e.Group financial statements

The financial statements consolidate the results of the charity and its wholly owned subsidiaries on a line-by-line basis. A separate Statement of Financial Activities and Income and Expenditure for the charity has not been presented because the charity has taken advantage of the exemption afforded by section 408 of the Companies Act 2006.

f.Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. The aim and purpose of each designated fund is set out in the notes to the financial statements.

Restricted funds are given to EACH for a variety of specific purposes which mostly

relate to the care of children and families or the development of new facilities. The cost of raising and administering such funds is charged against the specific fund.

The aim and use of each material designated and restricted fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund.

g.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 those conditions will be fulfilled in the reporting period. Income from Gift Aid tax claims are processed for donations with relevant and appropriate Gift Aid declarations. Claims are made in the same period as the donation is received. Any amounts of Gift Aid not received by the year end are accounted for in income and accrued income in debtors.

Income from NHS contracts, government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has entitlement

to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken on a caseby-case basis, pecuniary bequests are recognised following probate and on receipt of notification. Residuary bequests are recognised at the earlier date of either when the charity is aware the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt

of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor’s intention to make a distribution. If the legacy is in the form of an asset other than cash or an asset listed on a recognised stock exchange, recognition is subject to the value of the asset being able to be reliably measured and title to the asset has passed to the charity. Where legacies have been notified or the charity is aware of the granting of probate, and

the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material (see note 16).

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

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. This is normally upon notification by our investment advisor of the dividend yield of the investment portfolio. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Sponsorship from events, fundraising and events’ registration fees are recognised in income when the event takes place. Lottery income is accounted for in respect of those draws that have taken place in the year. Trading income is recognised on point of sale for both donated and purchased goods.

h.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.

Rent-free periods and landlord contributions to shop set-up costs are spread over the life of the lease.

i.Expenditure and irrecoverable VAT

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

• Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance cost, finance, and office costs. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Support costs are allocated to each of the activities on the basis of staffing costs.

j.Volunteers

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

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k.Fixed & Intangible Assets

All assets costing more than £1,000 are capitalised at their historical cost when purchased. Depreciation is provided to write off the cost or revaluated amount, less an estimated residual value, of all fixed assets evenly over their expected economic useful lives on a straight-line basis as follows:

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

Web development is classed as an intangible asset and amortised over five years.

l. Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as

at the balance sheet date using the closing quoted market price, except for the shares in the trading subsidiary which are carried at cost. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year. The charity does not acquire put options, derivatives or other complex financial instruments.

m.Stock

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

n.Debtors

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

o.Cash at bank and in hand

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

p.Creditors

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

q.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.

Fixed assets are recorded at depreciated historical cost and investments are recorded at fair value being closing bid value. All other assets and liabilities are recorded at cost which is their fair value.

r.Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme OR NHS scheme. Charity contributions are disclosed in note 5. There were no overdue contributions at the year- end. The costs of the defined contribution scheme are included with the associated staff costs and allocated therefore to raising funds, charitable activities, support and governance costs and charged to the unrestricted funds of the charity.

The money purchase plan is managed by Aviva and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the employee’s normal retirement age which is defined as when they are eligible for a state pension. Aviva charges employees directly for the management of the scheme at 0.55% and this is deducted from the investment fund annually. The charity has no liability beyond making its contributions and paying across the deductions for the employee’s contributions.

s.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.

t.Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a

charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year.

Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value.

Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

Report and Accounts 2022-23 • www.each.org.uk

Report and Accounts 2022-23 • www.each.org.uk

Independent Auditor’s Report to the Members of East Anglia’s Children’s Hospices for the year ended 31st March 2023

Opinion

We have audited the financial statements of East Anglia’s Children’s Hospices (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31st March 2023, which comprise the Group Statement of Financial Activities, the Group and Parent Charitable Company Balance Sheet, the Group Cash Flow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 ‘‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’’.

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 charitable company 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 or parent charitable company’s ability to continue as a going concern for

a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the Trustees’ Annual Report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not

express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves.

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.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the 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 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement in the Trustees’ Report, the Trustees (who are also the directors of the charitable company for

the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the group’s and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to

liquidate the 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

We have been appointed auditor under the Companies Act 2006 and report in accordance with this Act.

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.

We have nothing to report in this regard.

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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:

We gained an understanding of the legal and regulatory framework applicable to the charitable company and how it operates and considered the risk of the group and the parent charitable company not complying with the applicable laws and regulations including fraud in particular those that could have a material impact on the financial statements. This included those regulations directly related to the financial statements. In relation to the group and the parent charitable company this included employment law, financial reporting and health & safety.

The risks were discussed with the audit team, and we remained alert to any indications of noncompliance throughout the audit. We carried out specific procedures to address the risks identified, these included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation as to what extent the audit was considered capable of detecting irregularities, including fraud.

A further description of our responsibilities is available on the FRC’s website at: https://www. frc.org.uk/auditors/audit-assurance/auditor-sresponsibilities-for-the-audit-of-the-fi/description -of- the-auditor%E2%80%99s-responsibilitiesfor. This description forms part of our auditor’s report.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of this Report

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

Richard Vass (Senior Statutory Auditor) For and on behalf of PRICE BAILEY LLP

Chartered Accountants Statutory Auditors Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ.

Date: 17th July 2023

Company information

Trustees – in post at the point of the accounts being signed

Brad McLean (Chair) Emma Deterding Mark Dyke (Appointed: 14th July 2023) Iain Jamie Anna Lipp (Appointed: 1st July 2023) Annmarie Lloyd-Jones Christopher Schwer Krishna Sethia (Appointed: 1st May 2023) Caroline Steggles Loyola Weeks David Woolnough (Appointed: 1st May 2023) Henry Wright (Appointed: 19th June 2023)

Royal Patron

HRH The Princess of Wales

President

Sir Martyn Lewis CBE

Patrons

Mrs Julie Spence OBE QPM DL, HM LordLieutenant of Cambridgeshire

The Lady Dannatt MBE, HM Lord-Lieutenant of Norfolk The Countess of Euston, HM LordLieutenant of Suffolk Mrs Jennifer Tolhurst DL, HM Lord-Lieutenant of Essex The Marchioness of Cholmondeley

The Countess of Leicester Emma Deterding Griff Rhys Jones OBE

Ambassadors

Frankie Dettori MBE Frankel Anthony Horowitz OBE Lucy Loveheart Ed Sheeran

Other Trustees in post during the year

Lily Bacon (Retired: 10th March 2023) Helen Langton (Retired: 31st December 2022) Ann Monks (Retired: 20th October 2022)

Will Self (Retired: 19th June 2023)

Company Secretary

Ruth Kiani

Charities Number: 1069284

Registered Number: 03550187

VAT Number: 216 8793 76

Registered Office

Church Lane, Milton, Cambridge, CB24 6AB

Statutory Auditors

Price Bailey LLP, Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ

Bankers

National Westminster Bank Plc., 5 Market Place, Wymondham, Norfolk, NR18 0AG

Barclays Bank Plc., 28 Chesterton Road, Cambridge, CB4 3AZ

Investment Managers

J M Finn, 4 Coleman Street, London, EC2R 5TA.

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51

East Anglia’s Children’s Hospices

Milton (Cambs and West Essex) The Nook (Norfolk) The Treehouse (Suffolk and Mid & North East Essex)

Keep up-to-date

EACHhospices EACH_hospices EACHhospices EACHhospices

Royal Patron: HRH The Princess of Wales

Get in touch

Call: 01223 800 800 Email: supportercare@each.org.uk Visit: www.each.org.uk

Registered Charity No. 1069284 • Company No. 03550187 Vat No. 216 8793 76