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|||Page|
|---|---|---|
|Charity
Information|||
|Trustees' Report.|||
|Independent
Auditor's|Report.|.11|
|Statement
of Financial|Activities.|.14|
|Balance Sheet.||15|
|Statement
of Cash Flows||.16|
|Notes to the Financial|Statements. ...|...17|
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|ble below|shows ou|r income ov|er the past 2 y|ears.|
|---|---|---|---|---|
|5'000|||2023|2022|
|Donations|and grants||407|392|
|Legacies|||1,021|1,529|
|NHS England|||723|361|
|COVID emergency||funding|34|57|
|Furlough
income||||2|
|Charitable|activities||537|180|
|Lottery|||643|590|
|Fundraising|activities||859|754|
|Investment|income||156|128|
|Sundry
income|||13|17|
||||4,393|4,010|
##
|xt table|sho|ws the|de|tai|l ofour char|itable
activit|ies spend|
|---|---|---|---|---|---|---|---|
|6'000||||||2023|2022|
|Salaries||||||2,766|2,920|
|Facilities||||||201|162|
|Asset depreciation|||&|Impairment/||||
|loss on disposal||||||336|181|
|Care||||||190|257|
|Fundraising,||marketing|||and|||
|investment||manager||fees||470|207|
|Training|and|recruitment||||86|79|
|Other||||||306|237|
|||||||4,355|4,043|
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|Expenditu|re
Acc|ount) for|the year ended|31March|2023||
|---|---|---|---|---|---|---|
|||||||As|
|||||||restated|
||||Unrestricted|Restricted|2023|2022|
||||funds|funds|Total|Total|
|||Notes|EOOO's|EOOO's|EOOO's|6000's|
|Income from:|||||||
|Donations
and legacies|||1,264|164|1,428|1,921|
|Charitable
activities|||1,000|294|1,294|600|
|Fundraising|||1,502||1,502|1,344|
|Investment
income|||156||156|128|
|Other income|||13||13|17|
|Total income|||3,935|458|4,393|4,010|
|Expenditure
on:|||||||
|Charitable
activities|||(2,800)|(80)|(2,880)|(2,322)|
|Raising funds - fundraising|||(1,475)||(lg475)|(1~721)|
|Total expenditure|||(4,275)|(80)|(4,355)|(4,043)|
|Net (expenditure)/income
before other recognised
(losses) / gains|||(340)|378|38|(33)|
|Net investment
(losses) / gains|||(579)||(579)|45|
|Net (expenditure)/income|||(919)|378|(541)|12|
|and net movement|in funds||||||
|Reconciliation
offunds|||||||
|Funds at 1 April 2022||17|12,295|170|12,465|12,453|
|Funds at 31March|2023|17|11,376|548|llI924|12g465|
##
||||As restated|
|---|---|---|---|
||Notes|2023
6000's|2022
6000's|
|Fixed assets||||
|Intangible
assets|10|39|40|
|Tangible assets||3,670|3,902|
|Investments|12|5,911|6,009|
|||9,620|9,951|
|Current assets||||
|Debtors|13|706|1,222|
|Cash|14|1,961|1,634|
|||2,667|2,856|
|Liabilities falling due
within one year|15|(363)|(342)|
|Net current assets||2,304|2,514|
|Net assets|17,18|11,924|12,465|
|Funds ofthe charity||||
|Restricted|17,18|548|170|
|Unrestricted|17,18|11,376|12,295|
|Total Funds||11,924|12,465|
##
##
|Statem|ent of Cash|Flo|ws for the year e|nded 31|March 20|23|
|---|---|---|---|---|---|---|
|||||||As re-stated|
||||||2023|2022|
|||||Notes|6'000|6'000|
|Net cash
activities|provided
from /|(used by) operating||21|755|(237)|
|Cash flows from investing||activities|||||
|Purchase|to acquire
investments||||(881)|(599)|
|Proceeds|from the sale of investments||||400|802|
|Investment
income|||||156|128|
|Purchase|of intangible
assets||||(10)|(22)|
|Purchase|of tangible assets||||(93)|(4)|
|Net cash|flow from investing||activities||(428)|305|
|Change
in cash and cash equivalents
in the year|||||327|68|
|Cash and|cash equivalents
at|the|beginning
ofthe year||1,634|1,566|
|Cash and|cash equivalents|at|the end ofthe year|14|1,961|1,634|
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|Dona|tions
and legacies||||
|---|---|---|---|---|
|||||As re-|
|||||stated|
||||2023|2022|
||||6'000|6'000|
|Donations|and non-performance|grants|407|392|
|Le acies|||1 021|1 529|
||||1428|1921|
##
||||||2023|2022|
|---|---|---|---|---|---|---|
||||||6'000|6'000|
|IC8s, local authorities||and government|||243|180|
|Southampton|Hospitals|charity grant|||294||
|NHS England|||||723|361|
|Hospice
UK|Covid-19 emergency
funding|||(restricted)|34|57|
|CIRS furlou|h income|—Hos
ice em|lo|ees||2|
||||||1 294|600|
##
|5.|CIRS furlou
h income —Hos
i
Fundraising
activities|ce em
lo e|es||1 294|2
600|
|---|---|---|---|---|---|---|
||||||2023|2022|
||||||6'000|6'000|
||Fundraising
activities||||859|754|
||Lotte||||643|590|
||Total fundraisin||||1 502|1 344|
|6.|Investment
income||||||
||||||2023|2022|
||||||6'000|6'000|
||Investment
income||||156|128|
|7.|Analysis ofexpenditure|including|governance
and||support costs||
||For the year ended 31
March 2023:|Charitable||activities
6'000|Fundraising
6'000|Total
2023
6'000|
||Wages and salaries|||2,102|664|2,766|
||Premises
and facilities|||141|60|201|
||Loss on sale offixed assets|||27|9|36|
||Impairment
of fixed assets|||103|34|137|
||Depreciation
and amortisation|||122|41|163|
||Fundraising
and marketing||||428|428|
||Legal and professional|||28|66|94|
||Care|||190||190|
||Administration|||111|87|198|
||Motor and travel|||8|6|14|
||Training
and recruitment|||48|38|86|
||Investment
mana
er fees||||42|42|
||Total ex enditure|||2 880|1475|4 355|
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|Support costs are included
in the ab|ove totals as fol|lows:||||
|---|---|---|---|---|---|
||||||Total|
||Support costs
6'000||Governance
E'000||2023
6'000|
|Wages and salaries||536|||536|
|Premises
and facilities||201|||201|
|Depreciation
and amortisation||163|||163|
|Legal and professional||5|89||94|
|Administration||198|||198|
|Motor and travel||14|||14|
|Training
and recruitment||86|||86|
|Investment
manager fees||42|||42|
|Total su
ort costs||1 245|89||1 334|
|Prior year||||||
|For the year ended 31
March 2022:|Charitable|activities
6'000|Fundraising
6'000||Total
2022
6'000|
|Wages and salaries||1,642|1,278||2,920|
|Premises
and facilities||113||49|162|
|Depreciation
and amortisation||117||51|168|
|Loss associated
with liquidation
of trading
company||13|||13|
|Fundraising
and marketing||12||151|163|
|Legal and professional||7||16|23|
|Care||257|||257|
|Administration||113||93|206|
|Motor and travel||4||4|8|
|Training
and recruitment||44||35|79|
|Investment
mana
er fees||||44|44|
|Total ex enditure||2 322|1|721|4 043|
|pport costs are included
in the abov|e totals as follows:|||
|---|---|---|---|
||||Total|
||Support costs
K'000|Governance
E'000|2022
6'000|
|Wages and salaries|492||492|
|Premises
and facilities|162||162|
|Depreciation
and amortisation|168||168|
|Legal and professional||23|23|
|Administration|206||206|
|Motor and travel|8||8|
|Training
and recruitment|79||79|
|Investment
manager fees|44||44|
|Total su
ort costs|1 159|23|1 182|
##
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##
|Staff|costs||||
|---|---|---|---|---|
||||2023|2022|
||||E'000|E'000|
|Salaries|||2,373|2,499|
|Pension cost|||157|150|
|Employer's|national|insurance|224|219|
|Redundanc|a ments||12|52|
||||2 766|2 920|
|Average|number ofemployees|number ofemployees||||2023|2022|
|---|---|---|---|---|---|---|---|
|Care||||||49|52|
|Su
ort||||||41|42|
|||||||90|94|
|9.
Net|income|||||||
|Net income is stated||after:||||2023|2022|
|||||||E'000|E'000|
|Depreciation
and amortisation||||||163|170|
|Auditor's|remuneration|- audit||||16|11|
|Auditor's|remuneration|—accounts|preparation|||3|2|
|Loss on disposal
of fixed assets||||||36|11|
|Impairment
of fixed assets||||||137||
|Operating
0 eratin|lease rentals
lease rentals|—property
— lant and|e|ui|ment||36
10|
##
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##
|||||||Software|
|---|---|---|---|---|---|---|
|||||||6000's|
|Cost|||||||
|At 1 April 2022||||||91|
|Additions||||||10|
|Disposals||||||(2)|
|At 31 March 2023||||||99|
|Amortisation|||||||
|At 1 April 2022||||||51|
|Charge for year||||||11|
|On dis osals||||||2|
|At 31 March 2023||||||60|
|Net book values|||||||
|At 31 March 2023||||||39|
|At 31 March 2022||||||40|
|11.
Fixed assets|||||||
||Land and||Motor|Fixtures|8a||
||buildings
6'000|Computers
6'000|vehicles
6'000|equipment
6'000||Total
6'000|
|Cost|||||||
|As at 1 April 2022|5,264|110|42|643||6,059|
|Additions||3|33||57|93|
|Disposals|(41)|(6)||(307)||(354)|
|Transfers|314|||314|||
|At 31 March 2023|4,909|107|75|707||5,798|
|Depreciation|||||||
|As at 1 April 2022|1,448|55|42|612||2,157|
|Charge for the year|98|24|8||22|152|
|Disposals|(8)|(6)||(304)||(318)|
|Transfers|(73)||||73||
|Im
airments||1||136||137|
|As at 31 March 2023|1,465|74|50|539||2,128|
|Net book value|||||||
|As at 31 March 2023|3444|33|25|168||3 670|
|As at 31 March 2022|3816|55|||31|3 902|
##
|2.Listed Investm|ents|||||
|---|---|---|---|---|---|
|||||2023|2022|
|||||6'000|6'000|
|At 1 April 2022||||6,009|6,167|
|Purchase at cost||||881|599|
|Proceeds from sale of investment||||(400)|(802)|
|Net investment|losses|/|ains|579|45|
|Value at 31March 2023||||5,911|6,009|
|Listed investments||||5,911|6,009|
|Cash and cash e|uivalents||note 14|155|521|
|||||6 066|6 530|
##
##
|otes to the Financial Statemen
023
3.
Debtors|ts
for the year ended 31|March|
|---|---|---|
|||As re-stated|
||2023|2022|
||6'000|6'000|
|Accrued
income|465|1,108|
|Trade debtors|118|8|
|Prepayments|92|73|
|VAT recoverable|18|24|
|Other debtors|13|9|
||706|1 222|
|Other deb
4.
Cash|tors|||||13
706|1 22|
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
|||||||6'000|6'000|
|Cash held|in investments|||||155|521|
|Cash at bank||||||1 806|1 113|
|||||||1 961|1634|
|5.
Creditors: falling due|||||within one year|||
|||||||2023|2022|
|||||||6'000|6'000|
|Trade creditors||||||77|57|
|Accruals and other|||creditors|||71|69|
|Tax and national||insurance||||60|49|
|Deferred|income||note 16|||155|167|
|||||||363|342|
|6.
Deferred income||||||||
|||||||2023|2022|
|||||||6'000|6'000|
|At 1 April|2022|||||167|195|
|Amounts|released||to income|||(167)|(130)|
|Amounts|deferred||durin|the|ear|155|102|
|At 31 March 2023||||||155|167|
##
##
##
|||||As Re-|||||
|---|---|---|---|---|---|---|---|---|
|||||stated 1|||||
|For the year
March 2023|ended||31|April
2022
E'000|Income
E'000|Expenses
E'000|Net investment
losses
E'000|At 31
March 2023
E'000|
|Unrestricted|||||||||
|Free reserves|||||||||
|Charity||||8,204|3,832|(3,939)|(579)|7,518|
|Fixed asset reserves||||3 942|103|336||3 709|
|||||12 146|3935|4 275|579|11227|
|Designated|||||||||
|Building||||51||||51|
|IT||||97||||97|
|Peo
le||||1||||1|
|||||149||||149|
|Total unrestricted|||funds|12 295|3935|4 275|579|11376|
|Restricted|||||||||
|Southampton|Hospitals||||||||
|Charity|||||294|||294|
|Family accommodation|||||90|||90|
|Children's
activities|||||50|||50|
|Other||||170|24|80||114|
|Total restricted||funds||170|458|80||548|
|Total funds||||12465|4 393|4 355|579|11924|
|For the year
March 2022
stated|ended 31
(as re-|||1April
2021
E'000|Income
E'000|Expenses
E'000|Net investment
gains
E'000|At 31March
2022
E'000|
|Unrestricted|||||||||
|Free reserves|||||||||
|Charity
Fixed asset reserves||||8,084
4 087|3,875
26|(3,800)
171|45|8,204
3 942|
|||||12 171|3901|3 971|45|12 146|
|Designated|||||||||
|Building||||51||||51|
|IT||||97||||97|
|Peo
le||||1||||1|
|||||149||||149|
|Total unrestricted|||funds|12 320|3901|3 971|45|12 295|
|Restricted|||||||||
|Hospice
UK Covid||funding|||55|(55)|||
|Other||||133|54|17||170|
|Total restricted||funds||133|109|72||170|
|Total funds||||12453|4 010|4 043|45|12465|
##
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##
||||Unrestricted|||
|---|---|---|---|---|---|
|As at 31March 2023|Restricted
funds|Designated
funds|fixed asset
fund|Free
reserves|Total
2023|
||8'000|6'000|6'000|8'000|6'000|
|Fixed assets|||3,709||3,709|
|Investments||||5,911|5,911|
|Current assets|548|149||1,970|2,667|
|Current
liabilities||||363|363|
||548|149|3 709|7 518|11924|
|As re-stated|||Unrestricted|||
|As at 31March 2022|Restricted
funds|Designated
funds|fixed asset
fund|Free
reserves|Total
2022|
||8'000|6'000|6'000|8'000|6'000|
|Fixed assets|||3,942||3,942|
|Investments||||6,009|6,009|
|Current assets|170|149||2,537|2,856|
|Current
liabilities||||342|342|
||170|149|3 942|8 204|12465|
##
##
|Amounts|falling due:|falling due:|2023
8'000|2022
6'000|
|---|---|---|---|---|
|Within one||ear||10|
|Total||||10|
##
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##
|||||||||||||||||As re-|As re-|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||||stated||
||||||||||||||2023|||2022||
||||||||||||||6'000|||6'000||
|Net income
/ (expenditure)|before|||other|recognised||gains|||and||||||||
|losses||||||||||||||38|||(33)|
|Investment
income|||||||||||||(156)|||(128)||
|Amortisation||||||||||||||11|||18|
|Depreciation||||||||||||||152|||142|
|Impairment
charge||||||||||||||137||||
|Loss on disposal
of fixed assets||||||||||||||36|||11|
|Decrease / (increase)
in debtors||||||||||||||516||(143)||
|Increase /
decrease
in creditors||||||||||||||21||104||
|Net cash inflow
oufflow||from||o eratin||activities||||||||755||237||
|.
Related party transactions||||||||||||||||||
|ere were
no transactions
between
the charity
and
closing
as related
party transactions
under FRS 102,|||||||its Trustees
other than||||during
the year that
those disclosed
in note|||||re
8.|quired|
|Prior year adjustment||||||||||||||||||
|or year figures have been restated to||||remove the amounts|||||associated|||with|the subsidiary,|||B|luebel|
|ood Trading
Company
Limited,||which||went|into|liquidation|||in|October 2021.||||||||
|prior year adjustment
has|also|been||made|to recognise|||a|legacy||accrual||in|the|prior year||whic|
|d been incorrectly
omitted|form||prior year||results.|||||||||||||
|is adjustment
has had the|effect||of increasing|||closing|funds|||and|debtors||by|688,000 as||follows:||
||||||||General|||||Restricted||||||
|||||||||funds|||||funds|||Total||
|||||||||K'000|||||6'000|||6'000||
|0 enin
reserves as
reviousl||re orted||||||12||207||||170||12|377|
|Prior year adjustment:||||||||||||||||||
|Accrued
le ac
income||||||||||88|||||||88|
|Restated o enin
reserves||||||||12||295||||170||12|465|
|Prior
ear income as
reviousl||re orted|||||||3|813||||109||3|922|
|Prior year adjustment:||||||||||||||||||
|Accrued
le ac
income||||||||||88|||||||88|
|Restated
rior
ear income|||||||||3|901||||109||4|010|
|Prior
ear debtors as
reviousl|||re orted||||||1|134||||||1|134|
|Prior year adjustment:||||||||||||||||||
|Accrued
le ac
income||||||||||88|||||||88|
|Restated
rior
ear debtors|||||||||1|222||||||1|222|
##
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##
|4.
Comparative
S|tatement of F|inancial Activities (a|s re-stated)||
|---|---|---|---|---|
|||Unrestricted|Restricted|2022|
|||funds|funds|Total|
|||EOOO's|EOOO's|EOOO's|
|Income from:|||||
|Donations
and legacies||1,812|109|1,921|
|Charitable
activities||600||600|
|Fundraising
activities||1,344||1,344|
|Investment
income||128||128|
|Other income||17||17|
|Total income||3,901|109|4,010|
|Expenditure
on:|||||
|Charitable
activities||(2,250)|(72)|(2,322)|
|Raising funds - fundraising||(1,721)||(1,721)|
|Total expenditure||(3,971)|(72)|(4,043)|
|Net (expenditure)/income|||||
|before other recognised||(70)|37|(33)|
|gains|||||
|Net investment
gain||45||45|
|Net (expenditure)/income||(25)|37|12|
|and net movement|in funds||||
|Reconciliation
offunds|||||
|Funds at 1 April 2021||12,320|133|12,453|
|Funds at 31March 2022||12,295|170|12,465|