DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
REGISTERED COMPANY NUMBER: 03594951 (England and Wales) REGISTERED CHARITY NUMBER: 1072958
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2022 FOR
THE END OF LIFE PARTNERSHIP LIMITED
Murray Smith LLP Chartered Accountants Darland House 44 Winnington Hill Northwich Cheshire CW8 1AU
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
Page Report of the Trustees 2-11 Report of the Independent Auditors 12-14 Statement of Financial Activities 15 Balance Sheet 16 Statement of Cash Flows 17 Notes to the Accounts 18-23
## Welcome from the Chair of Trustees: Tracy Paine MBE
Welcome to the End of Life Partnership Limited Annual Report for the financial year ending the 31st March 2022.
The report includes audited financial statements for the year ending the 31st March 2022 and other information as required by statute and Charity
Commission guidelines. We also set out our progress against our objectives during the year and some details of our major achievements.
Despite the funding challenges that the charity continues to experience, EOLP generated a surplus of £93,658 for the year. The EOLP management team continues to take on the challenges of the current economic climate, particularly the long-term recovery from the pandemic and the pressures on the health and social care sector. Everyone is pleased to see more face to face meetings and training being made possible as we progress through to 2022.
EOLP’s target is to hold 3 months working capital in unrestricted reserves and we are pleased that we have achieved this level as at the end of the 2021-22 financial year.
EOLP’s mission is to educate, innovate and collaborate so that people are empowered to provide end of life care with confidence and compassion. We have continued to nurture and further develop EOLP’s partnerships which are essential to the longer term viability of the organisation. We have taken the opportunity to bid for new contracts and to provide training opportunities, particularly the ‘Care Home Support Service’ and the extension of our reach through the Advanced Dementia Support Team, however we are mindful that much of the commissioned work is guaranteed on an annual basis.
The external environment may have an impact on current activity and relationships as Clinical Commissioning Groups are replaced by an Integrated Care System structure. This significant change within the NHS begins in 2022-23 and will apply fully during the following year and may have an impact on current activities and relationships. The Board and management team will closely monitor any changes and strive to maintain and foster key relationships to ensure longer term contracts are secured for the EOLP.
EOLP remains experienced in operating within uncertain environments and the Trustees are satisfied that there are sufficient mechanisms to identify and, as far as possible, to mitigate the risks to the organisation.
Page 2
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## Reference and Administrative Details
|Registered Company Number|03594951 (England and Wales)|
|---|---|
|Registered Charity number|1072958|
|Registered office and principal place of operation:|Offices 4 And 5, Spring Farm Business Centre, Moss
Lane, Minshull Vernon, Crewe, Cheshire, CW1 4RJ|
|Senior Statutory Auditor|Michael Benson – Senior Statutory Auditor –
Chartered Accountant|
|Auditors|Murray Smith Chartered Accountants
Darland House, Winnington Hill, Northwich,
Cheshire, CW8 1AU|
|Bankers:|Santander plc, Bootle, Merseyside, L30 4GB|
## Members of the Board (Directors and Trustees)
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022 as required by company law. The Trustees have adopted the Charities SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## Trustees:
Tracy L Paine (Chair) James M MacDonald Jayne M Hartley Anita C Miller Emma K Helm Irene M Richards (resigned 31 July 2022) Lynn Lurcock (resigned 30 June 2022) Geoffrey Briggs Edel A Gray Paul G Morrissey Joyce D Bratherton (appointed 21 October 2022, resigned 29 November 2022) Alison Harrison (appointed 14 November 2022)
## Leadership and Management Team :
S Jeynes Chief Executive Officer A Ratcliffe Head of Service and Practice Development (East Locality) A Clifford Head of Service and Practice Development (West Locality) C Morgan-Jones Head of Service and Practice Development (From 1 May 2021) Dr S Clarke Clinical Lead
M Sandland Company Secretary - Appointed - 11 July 2017
Page 3
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## Structure, Governance and Management
During the period the 1st April 2021 to the 31[st] March 2022, the End of Life Partnership (EOLP) was a company limited by guarantee. The Board of Trustees is made up of ten Trustees, including an appointed Chair, and meets quarterly. The meetings are attended by the Chief Executive Officer (CEO) and members of the Leadership Management Team (LMT). Business and financial reports are provided by the relevant individuals.
EOLP serves the needs of the broad community so the Board endeavours to reflect this in the make-up of its membership, whilst meeting the need to have an appropriate mix of professional skills necessary for the day-to-day and longer term running of the Charity. Trustees are elected to serve for a term of three years, but can seek reelection for two further periods, with a total permitted maximum of nine years. Trustees are recruited according to a rigorous set of guidelines, are provided with relevant information to help them to fulfil their role and receive a formal induction on joining the organisation.
Trustees are responsible for setting strategy, assessing risk, embedding good governance, maintaining oversight and ensuring policy and decision-making allows for the effective operations of EOLP and the achievement of agreed outcomes.
The minutes and reports of Trustee meetings are shared with all Trustees and members of the LMT. Copies are retained in an electronic file for future reference.
The Board has three sub-committees which are chaired and attended by designated Trustees and the leadership management team. The committees have approved terms of reference and specific responsibilities:
- People and Culture
- Quality and Governance
- Finance
## Governing document
EOLP was established under a Memorandum of Association, which sets out the objects (purpose), powers (what it is allowed to do) and essential rules for running the charity.
EOLP is governed under its Articles of Association (last amended November 2019) and is governed by statute, mainly the Charities Act 2011 and Companies Act 2006.
Nothing in the Articles shall authorise an application of the property of the Charity for purposes which are not charitable in accordance with section 7 of the Charities and Trustee Investment (Scotland) Act 2005 and/or section 2 of the Charities Act (Northern Ireland) 2008.
## Public benefit
In reviewing EOLP’s aims and objectives, and in planning future activity and direction, Trustees have referred to the guidance contained in Section 4 of the Charity Commission’s general guidance on public benefit.
Trustees believe that the aims and objectives, as well as the activities described throughout this report, are undertaken to further the charity’s purposes for the benefit of the public.
Page 4
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## Internal Structure
EOLP’s LMT consists of the CEO, a Clinical Lead and three Heads of Service and Practice Development.
Each member of the LMT has delegated responsibility for operational matters including finance, health and safety, safeguarding, governance and HR.
## Aims and Objectives
At EOLP we believe everyone should experience compassionate and personalised end of life care and we aim to improve the quality of the end of life experience for more than 10,000 people every year across Cheshire. We do this through specialist education, innovative community initiatives, data led leadership and collaborative partnerships.
The Charity’s objects (‘Objects’) as defined in Article 4 of the Memorandum and Articles of Association are specifically restricted to the following:
To advance education and training in palliative and end of life care for care workers, health professionals and those delivering care, and to promote awareness, understanding and best practice amongst the public.
The objectives and purpose of EOLP are driven by national and local priorities including:
- The NHS Long Term Plan
- The National Ambitions Framework for Palliative and End of Life Care
- Commissioning Plans and Health and Wellbeing Strategies for NHS Cheshire Clinical Commissioning Group (CCG), Cheshire East Council and Cheshire West and Chester Council
- Outcomes Frameworks for the NHS, Public Health England, Education and Adult Social Care
- North West Strategic Clinical Network Delivery Plans
- Enhanced Health in Care Homes Framework
EOLP also responds to information about the needs of our local population including the intelligence contained within local authority Joint Strategic Needs Assessments.
Page 5
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## Strategic Direction
The Strategic Direction of the organisation is influenced by the National and Regional priorities described above.
Another significant influence on EOLP’s strategic direction are the priorities of the Strategic Collaborative Cheshire (SCC) for Palliative and End of Life Care. The members of this group are senior people who lead the provision, commissioning and design of end of life care in Cheshire (see below). The group also includes people with personal experience of care.
The purpose of the SCC is, to “drive a collaborative approach to enable and support personalised palliative and end of life care for people in Cheshire.” The SCC do this by working together to achieve the improvements for the local population.
The SCC launched a five-year Collaborative Plan for Palliative and End of Life Care in 2020 which sets out a collaborative approach across health and social care providers and the third sector, placing patients at the centre of care.
In deciding on the priorities to be included within the collaborative plan for palliative and end of life care the group aimed to balance the requirements of national policy with the priorities of local organisations. The SCC also reviewed evidence and data about what makes the biggest difference to people who are receiving or providing palliative and end of life care. As a result, the SCC identified three priorities which will be the focus of its work over the next five years.
- Effective two-way communication and engagement
- Personalised care planning and coordination
- System Leadership
Page 6
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## Achievements and Performance 2021-22
## Progress towards our Impact Goal
EOLP set an impact goal to positively influence the care of 30,000 people who are nearing the end of life between 2019-2023. At the end of March 2022, EOLP has reached 22,076 individuals.
## At a Glance Facts and Figures
## During the Financial Year 2021 – 22
- 381 courses have been delivered
- 3,200 people participated in EOLP’s education, training, learning and development
- 92% stated they were somewhat likely or likely to change their practice as a result of their learning
- 94% would “Recommend or Highly Recommend” the course they attended
- The most attended event was “An Introduction to Supporting Loss, Grief and Bereavement”, of which 18 courses were held with 188 attendees
- 303 organisations attended education and training delivered by EOLP including 74 care homes (with 47% of the care homes being in Cheshire)
- 19 dementia specific courses were delivered in the year, with 148 attendees
- EOLP’s Public Health Team delivered 18 compassionate community sessions, with 148 attendees
## Examples of EOLP Activity
Over the past 12 months EOLP have;
- Developed and delivered 2 x “Train the Trainer” programmes for dementia care for people working for East Cheshire NHS Trust and Cheshire & Wirral Partnership NHS Foundation Trust. The aim of the programme is to further develop delegates’ knowledge, skills and confidence in delivering training on dementia care to their colleagues
- Developed and delivered a Leaders in Dementia Care programme for Mid Cheshire Hospitals NHS Foundation Trust. The programme equips learners with the knowledge and skills to apply person centred approaches in dementia care within their workplace
- As a member of the North West Coast Learning Collaborative, EOLP gained accreditation from the Personalised Care Institute for the Mayfly Advanced Care Planning and Communication Skills, one day programme and the Mayfly train the trainer two-day programme
- Chaired the Strategic Collaborative Cheshire (see above) and its three working groups
- Worked with four care communities across Cheshire (Bollington, Disley, Poynton, Nantwich and Rural, Chester South and Winsford) to provide a focus and needs led model of support in relation to palliative and end of life care
- Worked with colleagues in Specialist Palliative Care services across Cheshire to scope current provision and put forward proposals to develop and expand the workforce to bring local services in line with national benchmarking
- Continued to provide the Palliative Care in Partnership service, which provides end of life care for people who wish to die at home in Central Cheshire. The service has supported nearly 100 patients since it was established in October 2018. Between April and December 2021, the service supported 39 patients and their loved ones.
Page 7
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
- EOLP have presented at:
- Cheshire & Merseyside Health & Care Partnership People Summit
- EOLP Conference
- Pulse Live in Liverpool
- Our website received 16,205 hits in the financial year 21/22. The average number of users per month during this period was 1,234.
- EOLP also hosts EPAIGE, an on-line resource containing up to date, evidence-based information and key documents that support carers and professionals in clinical practice. EPAIGE received 5,856 hits in the financial year 21/22.
- Another area of significant development this year has been the ongoing development of internal technical infrastructure, including;
- Delivery of training digitally as well as face to face via Microsoft Teams
- Ongoing development of online training resources and methods
- Use of a wider variety of user feedback methods to gain broader customer feedback
- Redesign of our corporate web presence to improve usability across devices and improve customer service
- Increased use of cloud-based HR management systems to improve efficiency
- Continued development of MOODLE on-line learning environments to support delivery of specific courses and assessment
- Update of key networking infrastructure to improve connectivity and security
- Further development of E-Source providing access to current end of life care data and analysis for partners across Cheshire
- EOLP have also been developed a number of new partnerships this year:
- Cheshire & Merseyside Cancer Alliance, South Cheshire and Vale Royal GP Alliance and Pathways Community Interest Company – to develop and deliver personalised care planning in the community for people completing cancer treatment
- Belong – to deliver Loss Grief and Bereavement training to staff based at Belong, Crewe following feedback that many identified a need to develop their skills to better support their residents within this area as a direct result of the pandemic. In addition, Belong, Newcastle under Lyme also commissioned EoLP to develop and deliver symptom management at end of life and syringe pump training for qualified nurses based within the Belong villages to further enhance their skills and knowledge in these areas
- Older People Active Lives (OPAL) – to develop and deliver a programme of training for staff and carers to give them increased knowledge and understanding on how to better support a person with dementia and to increase awareness of advanced care planning
- Staffordshire Training Hub – to provide Dementia training for staff in GP practices across Staffordshire
## Measuring Success and Impact
EOLP continues to develop and refine robust and consistent approaches to measuring and evidencing the success and impact of the wide range of activities carried out by the teams.
The teams work across a range of different settings and organisations (Care Homes, Hospitals, Hospices, Primary Care, Third Sector, Community), with different people (NHS and Social Care Professionals, Patients, Carers, Community Members, Volunteers) and across different geographical ‘footprints’ (Cheshire CCG, West and East Integrated Care Partnerships, Primary Care Networks, Care Communities, Local Authorities and out of area).
Page 8
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
As a result of the above, a range of evaluation strategies are needed to encompass everything from Patient/Carer and staff feedback to large datasets, and focused qualitative work. Current approaches include:
- The Six Steps Care Home programme looks at improvements in Knowledge, Skills and Confidence levels following education sessions and interventions in Care Homes
- Using electronic tools such as Survey Monkey to follow-up education session attendees about medium-long term effects and application of their learning once back in the workplace
- Hospice Leadership Programme and the use of learning logs to capture changes in practice for delegates attending
- To help co-ordinate the wide range of EOLP’s work, and in response to an increasing number of commissioners, the organisational Workplan has been further refined during 2021-22 and plays a pivotal role in monitoring progress against key targets and reporting impact and outcomes back to funders.
- This year there has been a focus on incorporating the Kirkpatrick four level training and evaluation model against the training and education activity, to increase the level of evaluation and impact reporting.
## Financial Review
In the year to 31 March 2022 the total income of the charity was £1,324,168 and the total expenditure was £1,230,510 giving a surplus for the year of £93,658. At 31 March 2022 total funds stood at £464,609.
As the country has cautiously emerged from the worst of the COVID 19 pandemic, EOLP has reintroduced some face-to-face education and training, alongside online delivery methods. This flexibility has enabled a consistent level of service delivery for our partners and safeguarded income levels.
New opportunities have also arisen as the health and social care sector has more capacity to consider the future. EOLP is working hard to explore new ways of partnering on projects that take advantage of internal experience and expertise, and this approach has begun to generate new sources of income.
The surplus for the year has reduced compared to the prior year, however this was entirely expected as recruitment delayed during the pandemic caught up and staff costs increased. It is this increased staff capacity that has enabled EOLP to deliver more service provision and continue to grow its income.
## Financial Risk
There are two significant risks currently being faced by EOLP.
The first is the continuing challenge of the current economic climate, particularly the long-term recovery from the pandemic and the pressures that will bring to bear on the whole health and social care sector. It also remains the case that much of the commissioned work done by EOLP is only contractually guaranteed for a year at a time.
The second is the national process of replacing Clinical Commissioning Groups and moving to an Integrated Care System structure. This significant change within the NHS, that begins in 2022-23 and will apply fully the following year, may have an impact on current activities and relationships.
EOLP is continually seeking to mitigate these risks by providing strong evidence of positive outcomes, seeking participation in longer-term projects, fostering good communication and working relationships with Integrated Care Boards, and taking the initiative where it sees unmet need.
EOLP remains experienced in operating within uncertain contexts and the Trustees are satisfied that there are sufficient mechanisms to identify and, as far as possible, to mitigate the risks to the organisation.
Page 9
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
Organisational risk is continually reviewed by the LMT and the Trustees as part of the governance process. There is a clear financial strategy in place, including plans to diversify income streams whilst increasing what can be offered to existing partners. EOLP are also improving the analysis of staff capacity and project timetabling, to ensure that employee costs deliver the most benefit to the organisation.
The LMT meet regularly to review the monthly management accounts, and the budget is updated every month to account for known financial factors. The Finance Committee of the Trustee Board meets quarterly to scrutinise current performance and set the financial direction of the organisation. All financial risks are monitored and managed via a live Risk Register, and mitigation factors are discussed and implemented.
EoLP’s Trustees are satisfied that the risk management arrangements currently in force are appropriate and effective and conform to the requirements and guidelines issued by the Charity Commission .
## Reserves Policy
EOLP’s Reserves Policy states that sufficient working capital should be retained to cover 3 months of operating costs. Last year, for the first time, this target was exceeded as 4 months coverage was achieved. Despite an increase in costs this year, working capital has also increased proportionally, meaning the same 4 month coverage has been retained.
This stability in reserves has given the Trustees increased confidence in the continuation of EOLP as a going concern, and will allow some modest investment in exploring further areas of work and funding for the future.
## New Developments 2022-23
- From April 2022, our award-winning Advanced Dementia Support Team has extended its service into West Cheshire. This means county-wide access to support for professionals and family care givers who want to build their confidence and knowledge to care for a person with advanced dementia.
- Residents in more than 180 Cheshire Care Homes will benefit from improved end of life care thanks to the launch of our new 'Care Home Support Service'
- Piloting of a new partner collaborative to improve the quality and personalisation of Cancer Care Reviews so that they focus on the personal or social challenges that matter most to the individual.
- • Development and launch of a co-ordinated Syringe Pump Service for nursing homes
- Implementation of Reminiscence Interactive Therapy Activities in dementia care homes across Cheshire
- EOLP’s Information and Analytics team will focus on automation of evaluation processes
- Launch of EOLP’s new three-year strategy
## Income Generation
The global pandemic had a significant impact on EOLP's ability to deliver the ambitious targets from our first Income Generation Strategy.
Grants and Trusts
Key learnings include:
- EOLP falls between two income categories; with a turnover of just over £1 million, EOLP are excluded from many funds targeting ‘small’ charities.
- Funders require evidence of need that is greater than EOLP have historically been able to provide. This is expected to improve as our approaches to evaluation and impact develop.
Corporate
Awareness of the EOLP brand is low amongst the corporate community and ambitions to address that through wider networking and event attendance was severely hindered during the pandemic.
Page 10
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## STATEMENT OF TRUSTEE RESPONSIBILTIES
The Trustees (who are also the directors of The End of Life Partnership Limited for the purposes of Company Law) are responsible for preparing the Report of the Trustees and for 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 which 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:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charity SORP (FRS 102);
- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Make judgements and estimates that are reasonable and prudent;
- Prepare the financial statements on a ‘going concern’ basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the 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:
There is no relevant audit information of which the charitable company's auditors are unaware; and
They have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
## 14/12/2022
Approved by order of the Board of Trustees on ………………………..and signed on its behalf by:
……………………………………………………………………………………………………
Tracy Paine, Trustee and Chair of the Board of Directors
Page 11
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE END OF LIFE PARTNERSHIP (COMPANY LIMITED BY GUARANTEE)
We have audited the financial statements of The End of Life Partnership for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the 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 Ireland'. In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## 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 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 those 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 directors’ 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 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 directors with respect to going concern are described in the relevant sections of this report.
## Other information
The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. 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.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 12
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.
## Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or 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:
- adequate accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## Responsibilities of directors
As explained more fully in the directors' responsibilities statement set out on page 13, the directors 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 directors 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 directors are responsible for assessing the 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 directors either intend to liquidate the company or cease operations, or have no realistic alternative but to do so.
## Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material, if individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The audit procedures designed to identify irregularities included:
- Enquiry of management and those charged with governance around actual and potential litigation and claims
- Enquiry of company staff with responsibilities for tax and compliance matters to identify any instances of non-compliance with laws and regulations
- Reviewing any minutes available of meetings of those charged with governance
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations
Page 13
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
There are inherent limitations in the audit procedures described above and, the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, intentional misrepresentations or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our report of the Independent Auditors.
## Use of our report
This report is made solely to the 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 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 company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
........................................................... Michael Benson (Senior Statutory Auditor) For and on behalf of Murray Smith LLP Chartered Accountants Statutory Auditor Darland House Winnington Hill Northwich, Cheshire CW8 1AU 14 December 2022 Date .....................................................
Page 14
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 Including the Income and Expenditure Account**
|**Note**
**INCOME**
Donations and legacies
**2**
Charitable activities
**3**
Investment income
**4**
**Total Income**
**EXPENDITURE**
**Charitable activities**
Provision of Education
**5**
**Total expenditure**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
36,919
-
**36,919**
44,438
464,220
822,620
**1,286,840**
1,164,892
409
-
**409**
426|
|---|---|
||501,548
822,620
**1,324,168**
1,209,756|
||407,890
822,620
**1,230,510**
1,075,220|
||407,890
822,620
**1,230,510**
1,075,220|
|**Net Income / (Expenditure) for the Year**
Fund Balances brought forward
**Fund Balances carried forward**|93,658
-
**93,658**
134,536
370,951
-
**370,951**
236,415|
||464,609
-
**464,609**
370,951|
The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.
The notes on pages 18 to 23 form part of these accounts.
Page 15
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED**
## **BALANCE SHEET AS AT 31 MARCH 2022**
|**Note**
**Fixed Assets**
Tangible Assets
**10**
**Current Assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: due within one year**
**12**
**Net Current Assets**
**Total assets less current liabilities**|**As at**
**As at**
**31 March 2022**
**31 March 2021**
**£**
**£**
9,418
16,482
425,437
36,845
668,682
498,318
1,094,119
535,163
638,928
180,694
455,191
354,469
464,609
370,951|**As at**
**As at**
**31 March 2022**
**31 March 2021**
**£**
**£**
9,418
16,482
425,437
36,845
668,682
498,318
1,094,119
535,163
638,928
180,694
455,191
354,469
464,609
370,951|**As at**
**As at**
**31 March 2022**
**31 March 2021**
**£**
**£**
9,418
16,482
425,437
36,845
668,682
498,318
1,094,119
535,163
638,928
180,694
455,191
354,469
464,609
370,951|
|---|---|---|---|
|||||
||||370,951|
|||||
|**Net assets**||464,609|370,951|
|**Represented by funds**
Unrestricted funds
**16**||464,609|370,951|
|Restricted funds
**16**||-|-|
|||464,609|370,951|
These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies, and the Financial Reporting Standard FRS 102.
14 December 2022
Approved by the Directors on ……………...…………………, and signed on its behalf by:
……………………………….. Tracy Paine, Chair
The notes on pages 18 to 23 form part of these accounts.
Page 16
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022**
|**2022**
**2021**|**2022**
**2021**|
|---|---|
|**Note**
**£**
**£**
**Cash generated from operating activities**
**17**
176,939
177,265
**Cash flows from investing activities**
Interest income
409
426||
|Proceeds from sale of fixed assets|121
-|
|Purchase of tangible fixed assets
**Cash used in investing activities**
Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
**Total cash and cash equivalents at the end of the year**|(7,105)
(2,354)|
||(6,575)
(1,928)|
||170,364
175,337
498,318
322,981
668,682
498,318|
The notes on pages 18 to 23 form part of these accounts.
Page 17
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of accounting**
The financial statements have been prepared in accordance with the the Statement of Recommended Practice: Accounting and Reporting by 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), with the Charities Act 2011 and the Charities SORP (FRS 102) and with the Companies Act 2006. The financial statements have been prepared in accordance with all applicable charity and company law. The charitable company meets the definition of a public benefit entity. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The currency used is pounds sterling.
## **Going concern**
The accounts have been prepared on the going concern basis as the Trustees believe the charity has sufficient funds and has secured sufficient income to continue to operate for the foreseeable future. They believe there are no material concerns about the charity's ability to continue in its current shape and size.
## **Incoming Resources**
Income includes all resources which accrue to the charity. It includes invoiced income, contracted income, grants, donations, investment income and sundry income. Income is recorded gross (i.e. expenditure is not netted off) and is recognised when it is prudent to do so. Specific income recognition policies:
- Invoiced income (incoming resources from charitable activities) is recognised on an accruals basis, irrespective of when amounts are actually received.
- Grants and donations (voluntary income) are recognised in the period they are received. In cases where the donor specifies that the income is to finance expenditure arising in later accounting periods, the amount is shown as restricted funds in the current year. - Investment income (i.e. interest from account deposits and similar income) is recognised as it is earned. Any amounts of investment income which have been earned but not paid over at the year end are recognised in income and are accrued within prepayments in the balance sheet.
- Fund-raising income (income from activities for generating funds) is recognised when it is received.
- Other income, including income from legacies, is generally recognised when it is received.
## **Restricted income and restricted funds**
Where funds are donated for a specific purpose, they are treated as restricted income. As that purpose is fulfilled, the corresponding expenditure is allocated to the fund. This expenditure is a combination of actual direct costs and, where allowed by the donor, a proportion of indirect costs based on the service-delivery capacity spent fulfilling the restricted purpose.
## **Resources expended:**
## **Depreciation**
Depreciation of fixed assets is calculated to write off their cost or valuation less any residual value over their estimated useful economic lives as follows:
- Computer & office equipment: 33% straight line
In prior years, equipment purchased up to end of March 2019 was depreciated at 25% of reducing balance. As a result, old assets retained residual net book value beyond their useful economic lives. Assets purchased from April 2019 have always been depreciated at 33%, and this is more appropriate for this asset class. Therefore, this year all assets have been aligned with this straight line policy. The effect on this year is an additional one-off depreciation charge of £7,550.
## **Costs of charitable activites**
Includes all expenditure directly related to the objects of the charity, on an accruals basis and inclusive of VAT which cannot be recovered.
## **Pension costs**
The company makes contributions for former NHS employees into the NHS Pension Scheme. This is a defined benefit scheme, which is externally funded and contracted out of the State Earnings Related Pension Scheme. The regular pension cost is charged to the income and expenditure account and is based on the expected pension costs over the service life of the employees. The contributions are determined by qualified actuaries on the basis of five yearly valuations.
The company also operates a defined contribution scheme, where the assets of the scheme are held separately from those of the company in an independently administered fund. Contributions payable for the year are charged to the income and expenditure account in the year to which they relate.
## **Leases**
Annual commitments under leases are shown in Note 14. The charity does not have any hire purchase or finance leases.
Page 18
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **Deferred income**
Where the charity has entered into a contract to deliver services which have not been completed at the year end, the amount of income relating to services to be delivered after the year end is not recognised as income and is included in deferred income within creditors on the balance sheet.
## **Matters of Judgement and Estimation**
The main area of the accounts subject to judgement and estimation is the income recognised on contracts which span more than one accounting period. The degree of completeness is estimated by reference to the staff time and other costs which have been expended in each project. See also the deferred income note above.
## **Taxation**
The charity is exempt from corporation tax. It is not registered for VAT.
## **Legal status**
The charity is a company limited by guarantee and has no share capital. The liability of each member on winding-up is £1.
Page 19
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
|**2. Donations and legacies**
Donations including Gift Aid
Coronavirus Job Retention Scheme
**3. Income from Charitable Activities**
Core Funding (NHS) for education and training
Provision of training and education funded by NHS
Provision of training and education funded by hospices
Provision of training and education funded by other organisations
Other income|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
36,919
-
**36,919**
43,146
-
-
**-**
1,292|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
36,919
-
**36,919**
43,146
-
-
**-**
1,292|
|---|---|---|
||36,919
-
**36,919**
44,438||
||-
705,347
**705,347**
698,349
397,756
90,541
**488,297**
327,991
45,604
10,000
**55,604**
101,666
6,771
10,034
**16,805**
3,426
14,089
6,698
**20,787**
33,460||
||464,220
822,620
**1,286,840**
1,164,892||
||||
|**4. Investment income**|||
|Bank interest received
**5. Analysis of expenditure on Charitable Activities**
Employee costs (Note 7)|409
-
**409**
426
325,868
657,201
**983,069**
890,055||
|Self-employed staff|8,353
16,847
**25,200**
22,740||
|Travel expenses
Staff training and development
Sub-contracted delivery
Recruitment
Training, lectures and conferences
Rent
Insurance
Legal and professional fees
Print, post + stationery
IT and office equipment
Bad debts
Depreciation
(Profit)/Loss on disposal of assets|828
1,671
**2,499**
661
3,981
8,029
**12,010**
7,142
35,381
71,354
**106,735**
68,294
309
623
**932**
334
3,175
6,404
**9,579**
-
10,119
20,409
**30,528**
27,288
2,457
4,955
**7,412**
5,450
6,761
13,636
**20,397**
17,719
884
1,782
**2,666**
6,007
3,737
7,536
**11,273**
15,412
50
100
**150**
17
4,681
9,440
**14,121**
7,839
(24)
(49)
**(73)**
3,725||
|Subscriptions
Bank charges|17
33
**50**
1,466||
||164
331
**495**
493||
|Sundry costs|1,149
2,318
**3,467**
578||
||407,890
822,620
**1,230,510**
1,075,220||
||||
|**6. Net expenditure for the year is stated after charging:**|||
|Operating leases
Depreciation
Auditor's remuneration|**2,213**
2,213
**14,121**
7,839
**4,555**
4,330||
|**7. Staff costs**|||
|Staff costs
272,566
549,704
**822,270**
736,854
Social security
23,067
46,521
**69,588**
70,228
Pension costs
30,235
60,976
**91,211**
82,973
325,868
657,201
**983,069**
890,055
Average number of full time equivalent employees (including part-time staff) during the year:|272,566
549,704
**822,270**
736,854
23,067
46,521
**69,588**
70,228
30,235
60,976
**91,211**
82,973||
||325,868
657,201
**983,069**
890,055||
||||
|Service delivery
Management and administration||19
19
4
3|
|||23
22|
||||
|Total number of staff employed during the year||28
26|
Number of employees whose total employee benefits (excluding employer pension costs) fell within the following bands: £60,000 - £70,000 - 1
Page 20
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
## **8. Pensions**
The charitable company has two active pension schemes - the NHS pension scheme and a defined contribution pension scheme. The NHS scheme is a defined benefit scheme, the assets of which are held in a separate trustee administered fund. Under the definitions set out in FRS 102 the NHS pension scheme is a multi-employer pension scheme. The company is unable to identify its share of the underlying assets and liabilities of the scheme. Employer contributions charged against income for the year were £91,211 (2021: £82,973).
## **9. Trustees, Key Personnel and Related Party Transactions**
Directors (Trustees) received no remuneration nor any other benefits from the charity in the year (2021: nil). Trustees may claim small amounts of travel and subsistence costs to attend meetings and conferences.
## **Key Personnel**
The Leadership and Management Team (LMT) comprises the Chief Executive, three Heads of Education and Service Development (with different specialisms), and the Clinical Lead (part-time post). The total remuneration for this year for this group of people including salary, employer's national insurance and pension costs were £234,572 (2021: £220,715).
|**10. Fixed assets**|||
|---|---|---|
|**Cost**
At 1 April 2021|**Fixtures, fitting and equipment**
**£**
50,254
7,105
(382)
56,977
33,772
14,121
(334)
47,559
9,418
16,482||
|Additions
Disposals
At 31 March 2022||7,105
(382)|
|||56,977|
||||
|**Accumulated Depreciation**
At 1 April 2021||33,772|
|Charge for the year
Disposals
At 31 March 2022||14,121
(334)|
|||47,559|
||||
|**Net book value**
At 31 March 2022||9,418|
||||
|At 31 March 2021||16,482|
||||
||**Year ended**
**Year ended**||
|**11. Debtors**|**31 March 2022 31 March 2021**||
||**£**
**£**||
|Trade debtors
Prepayments and accrued income|418,729
26,242||
||6,708
10,603||
||425,437
36,845||
||||
|**12. Creditors: liabilities falling due within one year**|||
|Trade creditors
Deferred income (Note 13)
Other creditors
Accruals|**£**
**£**
3,170
9,047
627,468
148,207
2,476
1,672
5,814
21,768||
||638,928
180,694||
||||
Page 21
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
**13. Deferred income: movements on accounts**
|**13. Deferred income: movements on accounts**||
|---|---|
||**At 1 April**
**Income**
**Amounts**
**At 31 March**
**2021**
**Deferred**
**Released**
**Transferred**
**2022**|
||**£**
**£**
**£**
**£**
**£**|
|Core Funding (NHS) for education and training
Training and education funded by NHS
Training and education funded by hospices|5,921
698,889
(704,810)
-
-
87,502
978,175
(463,878)
-
601,799
23,118
44,449
(50,422)
-
17,145|
|Training and education funded by other organistations
18,683
2,878
(20,531)
-
1,030
Other income
12,983
8,500
(13,989)
-
7,494||
||-|
||148,207
1,732,891
(1,253,630)
-
627,468|
Amounts deferred at year end represent the value of income still to be recognised when the work under each agreement has been completed.
## **14. Financial commitments - operating leases**
The charity has the following total commitments under operating leases which are due to expire:
|**Year ended**
**Year ended**
**Year ended**
**Year ended**
**31 March 2022 31 March 2022 31 March 2021 31 March 2021**
**£**
**£**
**£**
**£**
**Buildings**
**Other**
**Buildings**
**Other**|**Year ended**
**Year ended**
**Year ended**
**Year ended**
**31 March 2022 31 March 2022 31 March 2021 31 March 2021**
**£**
**£**
**£**
**£**
**Buildings**
**Other**
**Buildings**
**Other**|
|---|---|
|Within one year
22,896
553
30,528
2,213
Between two and five years
-
-
22,896
553||
|||
Total operating lease payments recognised in office equipment costs is £2,213 (2021: £2,213).
|**15. Analysis of net assets between funds**|**Restricted**|**Unrestricted**|**Restricted**|**Unrestricted**|
|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**Year ended**|**Year ended**
|**Year ended**|**Year ended**|
||**31 March 2022 **|**31 March 2022 31 March 2021 **||**31 March 2021**|
||**£**|**£**|**£**|**£**|
|Tangible fixed assets|-|9,418|-|16,482|
|Current Assets|519,964|574,155|-|535,163|
|Current Liabilities|(519,964)|(118,964)|-|(180,694)|
|Total funds|-|464,609|-|370,951|
## **16. Movements in funds**
|General funds
Restricted funds
CCG funding
Cancer Alliance
Other funds
Total funds|**At 1 April**
**At 31 March**
**2021**
**Income**
**Expenditure**
**Transfers**
**2022**
**£**
**£**
**£**
**£**
**£**
370,951
501,548
(407,890)
-
464,609
-
705,347
(705,347)
-
-
-
35,955
(35,955)
-
-
-
81,318
(81,318)
-
-|
|---|---|
||-
822,620
(822,620)
-
-|
||370,951
1,324,168
(1,230,510)
-
464,609|
Page 22
DocuSign Envelope ID: 54FCBFCB-AF59-4E71-BEB9-0936584090F1
## **END OF LIFE PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022**
**17. Reconciliation of net movement in funds to net cash flow from operating activities**
|**17. Reconciliation of net movement in funds to net cash flow from operating activities**||
|---|---|
||**2022**
**2021**|
|Net movement in funds
Add back depreciation charge
Add back (profit)/loss on disposal of assets
Deduct interest income
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash expended on operating activities**|**£**
**£**
93,658
134,536
14,121
7,839
(73)
3,725
(409)
(426)
(388,592)
54,253
458,234
(22,662)|
||176,939
177,265|
## **18. Control relationships**
The charity is controlled by its Board of Trustees (listed in the Trustees' Annual Report).
Page 23