Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 Page 1 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 Company Secretary - Appointed - 11 July 2017 Page 2 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 - - - Page 3 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 - - - - - Page 4 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 - - - - - - - - - - - - - - - - - - - - Page 5 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 ) - - - - - - - - - - - Page 6 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 Page 7 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 - - - - - - - - - - Page 8 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 - - - - - Approved by order of the Board of Trustees on .........................and 04/10/2024 signed on its behalf by: Page 9 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 - - - Page 10 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 - - - - - - - Page 11 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 - - - - 04-10-2024 Date... Page 12 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 |||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---|---| ||**Note**|**Funds**|**Funds**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| |**INCOME**|||||| |Donations and legacies||15,026|-|**15,026**|13,836| |Charitable activities|**3**|343,651|1,054,932|**1,398,583**|1,575,165| |Bank interest received||36,914|-|**36,914**|12,825| |**Total Income**||395,591|1,054,932|**1,450,523**|1,601,826| |**EXPENDITURE**|||||| |**Charitable activities**|||||| |Provision of Education|**4**|305,367|1,071,855|**1,377,222**|1,444,725| |**Total expenditure**||305,367|1,071,855|**1,377,222**|1,444,725| |**Net Income / (Expenditure) for the Year**||90,224|(16,923)|**73,301**|157,101| |Fund Balances brought forward||557,311|64,399|**621,710**|464,609| |**Fund Balances carried forward**|**Fund Balances carried forward**|647,535|47,476|**695,011**|621,710| 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 16 to 23 form part of these accounts. Page 13 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 |||||**As at**||**As at**| |---|---|---|---|---|---|---| |||**Note**||**31 March 2024**||**31 March 2023**| |||||**£**||**£**| |**Fixed Assets**||||||| |Tangible Assets||**8**||71,926||86,431| |**Current Assets**||||||| |Debtors||**9**|132,666|132,666|14,596|14,596| |Cash at bank and in hand|||790,840|790,840|749,489|749,489| ||||923,506|923,506|764,085|764,085| |**Creditors: due within one year**||**10**|300,421|300,421|228,806|228,806| |**Net Current Assets**||||623,085||535,279| |**Total assets less current liabilities**||**Total assets less current liabilities**||695,011||621,710| |**Net assets**||||695,011||621,710| |**Represented by funds**||||||| |Unrestricted funds||**14**||647,535||557,311| |Restricted funds||**14**||47,476||64,399| |||||695,011||621,710| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime. The financial statements were approved by the Board of Trustees and authorised for issue on 04/10/2024 ………………………. and were signed on its behalf by: Signed by: …………………………………. [Uj282BF162598D451... McEll L McGill (Chair) The notes on pages 16 to 23 form part of these accounts. Page 14 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 |||||**2024**|**2023**| |---|---|---|---|---|---| ||||**Note**|**£**|**£**| |**Cash generated from operating activities**|||**15**|24,358|155,927| |**Cash flows from investing activities**|||||| |Interest income||||36,914|12,825| |Proceeds from sale of fixed assets|Proceeds from sale of fixed assets|||-|255| |Purchase of tangible fixed assets||||(19,921)|(88,200)| |**Cash used in investing activities**||||16,993|(75,120)| |Increase in cash and cash equivalents in the year||||41,351|80,807| |Cash and cash equivalents at the beginning of the year||||749,489|668,682| |**Total cash and cash equivalents at the end of the year**|**Total cash and cash equivalents at the end of the year**|||790,840|749,489| The notes on pages 16 to 23 form part of these accounts. Page 15 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 The End of Life Partnership Limited is a private company, limited by guarantee, registered in England and Wales. The company's registered number, registered charity number, and registered office can be found in the Reference and Administrative Details section of the Trustee's Report. ## 2. Accounting Policies ## **Basis of accounting** The financial statements have been prepared in accordance with 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 presentational currency of the financial statements is in 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. - Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, and 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. - 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. Page 16 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 ## **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: - Office equipment: 33% straight line - Loan equipment: 33% straight line ## **Costs of charitable activities** 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. Under the definitions set out in FRS102 (28.11) the NHS Pension Scheme is a multi-employer plan. The charitable company is unable to identify its share of the underlying assets and liabilities of the plan. Accordingly, the charitable company has taken advantage of the exemption in FRS 102 and has accounted for its contribution to the scheme as if it were a deferred-contributions plan. 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 12. The charity does not have any hire purchase or finance leases. ## **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 17 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 |||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---|---| |||**Funds**|**Funds**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| |Funding for education and training:||Funding for education and training:|||| ||Grants|-|1,054,932|**1,054,932**|1,260,117| ||Services|341,901|-|**341,901**|306,528| |Sponsorship||1,750|-|**1,750**|7,046| |Other income||-|-|**-**|1,474| |||343,651|1,054,932|**1,398,583**|1,575,165| ## 4. Analysis of expenditure on Charitable Activities |||**Unrestricted**|**Unrestricted**
**Restricted**|**Total**|**Total**| |---|---|---|---|---|---| |||**Funds**|**Funds**
**Funds**|**2024**|**2023**| |||**£**|**£**
**£**|**£**|**£**| |Employee costs (Note 5)||249,904|249,904
923,324|**1,173,228**|1,185,953| |Self-employed staff||5,368|5,368
19,832|**25,200**|43,478| |Sessional staff||1,247|1,247
4,609|**5,856**|-| |Travel and subsistence||1,596|1,596
5,898|**7,494**|5,156| |Staff training and development||1,341|1,341
4,956|**6,297**|12,267| |Sub-contracted costs||14,390|14,390
220|**14,610**|80,246| |Actor and speaker costs||1,604|1,604
5,477|**7,081**|5,006| |Course venues||324|324
3,824|**4,148**|7,638| |Office rent||6,821|6,821
25,203|**32,024**|41,328| |Insurance||1,986|1,986
7,337|**9,323**|8,382| |Legal and professional fees||1,088|1,088
4,020|**5,108**|6,353| |Audit fees||960|960
3,545|**4,505**|4,344| |Payroll fees||608|608
2,246|**2,854**|3,054| |Printing, postage and stationery||806|806
2,977|**3,783**|3,940| |Marketing||1,989|1,989
7,349|**9,338**|2,968| |Computers and equipment
Copier leasing|Computers and equipment
Oo|4,206
275|4,206
15,540
275
1,014|**19,746**
**1,289**|12,067
2,582| |Bad debt write off||-|-
-|**-**|-| |Depreciation charge||8,530|8,530
25,896|**34,426**|11,187| |(Profit)/loss on disposal of fixed assets||-|-
-|**-**|(255)| |Bank charges||390|390
1,440|**1,830**|1,396| |Other office expenses||1,934|1,934
7,148|**9,082**|7,635| |||305,367|305,367
1,071,855|**1,377,222**|1,444,725| Page 18 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 |||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---|---| |||**Funds**|**Funds**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| |Salaries||205,956|760,953|**966,909**|983,200| |Employers NI||19,223|71,022|**90,245**|96,209| |Employers Pension||24,725|91,349|**116,074**|106,544| |||249,904|923,324|**1,173,228**|1,185,953| |Average number of full time equivalent employees (including part-time staff)|Average number of full time equivalent employees (including part-time staff)|Average number of full time equivalent employees (including part-time staff)|Average number of full time equivalent employees (including part-time staff)|Average number of full time equivalent employees (including part-time staff)||| |---|---|---|---|---|---|---| |during the year:|||||**Total**|**Total**| ||||||**2024**|**2023**| |Service delivery|||||18|18| |Management and|Management and|||||| |administration|||||5|5| ||||||23|23| |Total number of staff employed during the|Total number of staff employed during the|||||| |year|||||32|31| Number of employees whose total employee benefits (excluding employer pension costs) fell within the following bands: £60,000 - £70,000 - - 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 £116,074 (2023: £106,544). Directors (Trustees) received no remuneration nor any other benefits from the charity in the year (2023: nil). Trustees may claim small amounts of travel and subsistence costs to attend meetings and conferences. ## **Key Personnel** At the year end, the Leadership and Management Team (LMT) comprised the Chief Executive, Deputy CEO, Director of Service and Practice Development, 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 £235,224 (2023: £247,167). Page 19 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 |||||**Office**|**Loan**|**Loan**| |---|---|---|---|---|---|---| |||||**equipment**|**equipment**|**equipment**
**Total**| |**Cost**||**Cost**||**£**|**£**|**£**
**£**| |At 1 April 2023|At 1 April 2023|||63,071|77,688|77,688
140,759| |Additions||||19,921|-|-
19,921| |Disposals||||(9,942)|-|(9,942)| |At 31 March 2024||At 31 March 2024||73,050|77,688|150,738| |**Accumulated Depreciation**||||||| |At 1 April 2023|At 1 April 2023|||50,012|4,316|4,316
54,328| |Charge for the year||||8,530|25,896|25,896
34,426| |Disposals||||(9,942)|-|(9,942)| |At 31 March 2024||At 31 March 2024||48,600|30,212|212
78,812| |**Net book value**|**Net book value**|||||| |At 31 March 2024||At 31 March 2024||24,450|47,476|71,926| |At 31 March 2023||At 31 March 2023||13,059|73,372|73,372
86,431| |9.
Debtors||||||| |||||**Year ended**||**Year ended**| |||||**31 March 2024**||**31 March 2023**| ||||||**£**|**£**| |Trade debtors|||||91,673|2,804| |Prepayments|||||40,993|11,792| ||||||132,666|14,596| ## 10. Creditors: liabilities falling due within one year ||**Year ended**|**Year ended**| |---|---|---| ||**31 March 2024**|**31 March 2023**| ||**£**|**£**| |Trade creditors|139,366|4,406| |Deferred income|153,982|158,832| |Other creditors|2,214|2,814| |Accruals|4,859|62,754| ||300,421|228,806| Page 20 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 ## 11. Deferred income: movements on accounts ||**At 1 April**|**At 1 April**
**Income**|**Amounts**|**At 31 March**| |---|---|---|---|---| ||**2023**|**2023**
**Deferred**|**Released**|**2024**| ||**£**|**£**
**£**|**£**|**£**| |Cheshire & Merseyside ICB|-|-
952,304|(952,304)|-| |Cheshire & Merseyside Cancer Alliance|Cheshire & Merseyside Cancer Alliance
-|-
82,000|-|82,000| |Care Home Support Service|86,145|86,145
-|(86,145)|-| |NWCSN|-|-
32,612|(32,612)|-| |East Cheshire NHS Trust|-|-
31,178|(31,178)|-| |Palliative Care in Partnership|-|-
52,334|(52,334)|-| |Other funds|72,687|72,687
288,439|(289,144)|71,982| ||158,832|2
1,438,867|(1,443,717)|153,982| Amounts deferred at year end represent the value of income still to be recognised when the work under each agreement has been completed. Material agreements are described below. ## **Cheshire & Merseyside ICB** This funding encompasses several different activities. A significant component is the delivery of a core education programme enabling NHS staff to improve their knowledge, skills and confidence around end of life care. There are also community education initiatives, leadership programmes, and the provision of education resources for both professionals and the public. An Advanced Dementia Support Team is also funded, to provide specialist training and advice to those involved in the planning and delivery of this particular care. ## **Cheshire & Merseyside Cancer Alliance** A project to scope the support available within Cheshire and Merseyside for people with a dual diagnosis of cancer and dementia. Both conditions will be given equal “weighting” and the project will seek perspectives of dementia services on cancer and vice versa. ## **Care Home Support Service** A two year project for NHS Cheshire CCG to introduce a Care Home Facilitator model to nursing, residential home and residential care for people with dementia and other mental health needs. Additional components include setting up access to Reminiscence Interactive Therapy Activities and providing support for the use of syringe drivers in care homes. ## **North West Coast Clinical Networks and Senate** The development and production of a summary of performance against an agreed framework for each PLACE based partnership across the 9 PLACES in Cheshire & Merseyside. Scoping the CNS workforce for specialist palliative care across Cheshire & Merseyside in line with the recommendation from the Workforce Survey. ## **East Cheshire NHS Trust** Providing best practice facilitation and education in end of life care for ECNHST staff. This includes supporting ward teams, attending review meetings and quality forums, delivering staff education and training to meet organisational priorities, developing resources, and various other support and training roles. Page 21 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 ## **Palliative Care in Partnership** To support the education and learning requirements of the Cheshire Wide Palliative Care in Partnership (PCIP) Domiciliary Care service. This supports patients preferred place of care and preferred place of death and ensures that this is delivered within the community. ## **Other funds** This amount is made up of over 30 smaller projects, none with income or release values of over £30,000. ## 12. Financial commitments - operating leases ||**Year ended 31 March 2024**|**Year ended 31 March 2024**|**Year ended 31 March 2024**
**Year ended 31 March 2023**|**Year ended 31 March 2024**
**Year ended 31 March 2023**| |---|---|---|---|---| ||**Buildings**|**Other**|**Other**
**Buildings**|**Other**| ||**£**|**£**|**£**
**£**|**£**| |Within one year|39,600|1,253|1,253
28,800|1,253| |Between two and five years|39,600|313|313
79,200|1,566| Total operating lease payments recognised in office equipment costs is £1,253 (2023: £1,253). ## 13. Analysis of net assets between funds ||**Year ended 31 March 2024**|**Year ended 31 March 2024**|**Year ended 31 March 2023**|**Year ended 31 March 2023**| |---|---|---|---|---| ||**Restricted**|**Unrestricted**|**Restricted**|**Unrestricted**| ||**Funds**|**Funds**|**Funds**|**Funds**| ||**£**|**£**|**£**|**£**| |Tangible fixed assets|47,476|24,450|73,372|13,059| |Current Assets|257,600|665,906|112,516|651,569| |Current Liabilities|(257,600)|(42,821)|(121,489)|(107,317)| |Total funds|47,476|647,535|64,399|557,311| ## 14. Movements in funds ||**At 1 April**||||**At 31 March**| |---|---|---|---|---|---| ||**2023**|**Income**|**Expenditure**|**Transfers**|**2024**| ||**£**|**£**|**£**|**£**|**£**| |General funds|557,311|395,591|(305,367)|-|647,535| |Restricted funds|||||| |ICB funding|-|952,304|(952,304)|-|-| |Cancer Alliance|-|29,245|(29,245)|-|-| |Care Home Support Service|64,399|32,326|(49,249)|-|47,476| |Other funds|-|41,057|(41,057)|-|-| ||64,399 1,054,932|64,399 1,054,932|(1,071,855)|-|47,476| |Total funds|621,7101|1,450,523|(1,377,222)|-|695,011| Page 22 Docusign Envelope ID: FBFB39BD-F3A3-437C-AB9C-249985578847 ## 15. Reconciliation of net movement in funds to net |||**2024**|**2023**| |---|---|---|---| |||**£**|**£**| |Net movement in funds||73,301|157,101| |Add back depreciation charge||34,426|11,187| |Add back (profit)/loss on disposal of assets||-|(255)| |Deduct interest income||(36,914)|(12,825)| |Decrease/(increase) in debtors||(118,070)|410,841| |Increase/(decrease) in creditors||71,615|(410,122)| |**Net cash expended on operating activities**||24,358|155,927| ## 16. Control Relationships The charity is controlled by its Board of Trustees (listed in the Trustees' Annual Report). Page 23