2023-03-31-accounts

Annual Report 'i.r 2022/2023 41clc￿ I P sL34 Ikv5G your local children's hospice

Contents

About us 3 Chair of Trustees and 11 Chief Executive joint statement Our strategic aims 15 and objectives 2022-25 Reporting against our strategy 17 45 Looking to the future Financial review 55 Independent auditor’s report 66 Financial statements 69

About us

Our Vision Every life a full life

Every death a dignified death

What we do

Helen & Douglas House hospice improves the lives of local terminally ill children and their families living in Oxfordshire and the surrounding counties. We help children live their lives to the full – even when that life is short.

Founded in 1982, we are the world’s first children’s hospice. We care for local terminally ill children and their families at our hospice in Oxford, at home or in hospital with life-enhancing care. This includes supportive stays, pain relief, symptom management, end of life care and bereavement support for parents and siblings.

Our amazing team, including doctors, nurses and carers, provides exceptional care tailored to the needs of the child throughout their life, whether that life lasts for hours, days, months, or years. We help children living with a wide variety of complex conditions which will end their lives prematurely.

Our experienced team helps reduce the fear and pain felt by families facing an uncertain future and, when life comes to an end, we are there to help them survive the loss of their child.

We are a local charity and need to raise over £4 million every year to fund our work.

Our Values

We are committed to partnership

We are creative and resourceful We are open and honest We are caring We lead by example

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and overnight care

427 volunteers

246 patients on our caseload

£541k income from gifts in wills

funded by statutory sources

How we spend the money we receive

Utilities, rent, equipment HR, Finance, IT, Volunteering **Charitable activities only

£2.758m

Direct care staff costs

£355,000 Medical staff costs

£439,000 Non pay costs*

£822,000 Support costs**

£335,000 Depreciation***

Chair of Trustees and Chief Executive joint statement

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We must start by saying that we are mindful that these are challenging times for a lot of people. All of us are facing punishing rises in the cost of living, and this makes it very difficult for people and organisations to thrive.

While Helen & Douglas House has certainly felt the effects of the challenging economic climate over the past year, we are delighted to report that we have received the most amazing support from the public. We would like to thank our supporters for continuing to help extremely sick children and their families to get the life enhancing care they need despite current circumstances. Every single pound that you donate makes a huge difference.

We are also grateful to The Society of All Saints Sisters of the Poor who were the owners of the land which Helen House and Douglas House occupy. The Sisters decided that for us to secure our future, it would be beneficial for us to own not just the buildings but also the land they stand on. The Sisters kindly offered us the land at a very generous price.

The Trustees gratefully accepted this offer to buy the land and approved funding for the purchase which was completed on 26 April 2023. It is thanks to The Sisters that we continue to have security and certainty over the buildings and the land we rely on to deliver our service and run our organisation.

As we look to the year ahead, the economic challenges that we all face seem likely to persist. We will continue to rely on the generosity of the public for much of our income as we receive very little funding from statutory sources. One of our few sources of statutory funding is the Hospice Grant from NHS England which brings in the significant sum of £459,000 each year. We, alongside other hospices, have been receiving this much-needed grant since 2006 but, worryingly, it’s unclear at this stage whether it will continue beyond 2024/25. We have joined other hospices to lobby MPs in our catchment area for this vital grant to continue.

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'We have continued to invest in our service so that we can care for more children and offer a broader portfolio of services.'

We are now well into the second year of our organisational strategy, and we are pleased to say that we have made good progress against our aims and objectives. You’ll be able to read about our achievements in more detail in this report. We have continued to invest in our service so that we can care for more children and offer a broader portfolio of services. We are putting solid foundations in place so that we can improve our operating efficiency and enable more of the money we receive to be spent directly on care.

One of the key areas of change is in digital, data and technology (DDaT). An audit of this area showed that our DDaT maturity was very low. By improving our digital capacity and competency we can significantly accelerate our efficiency and effectiveness across all areas of our organisation. Developments in this area are moving very rapidly and we have some catching up to do to bring us in line with where we need to be. Over the past year we’ve been working with a digital transformation consultancy, and we have recruited a Director of DDaT who joined us in June 2023. To further boost our progress in this area and to future-proof our organisation, we are forming a brand new DDaT directorate comprising existing roles.

Another area of growth that we are enthusiastically pursuing is our equality, diversity and inclusion. We are currently working to attain Level 1 Accreditation in Investors in Diversity and we have already achieved much in terms of recognising and celebrating differences, improving the knowledge of our staff, and hearing from experts working in this field. We are committed to supporting our members of staff and volunteers to feel comfortable in being their unique and authentic selves at work.

While we’re on the subject of our Helen & Douglas House members of staff and volunteers, we’d like to take this opportunity to thank them for everything they do. Their contribution helps us deliver the very best experiences for children, their families and our supporters. Wherever they work in the organisation, every member of staff and each volunteer makes an enormous difference to the care we provide.

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As an organisation, we recognise the importance of both providing compassionate end of life care and of giving children and their families choice in terms of where they want to receive that care. Consequently, we are committed to creating a public engagement campaign to improve public awareness, knowledge and confidence around discussing and planning for dying well. We’re achieving this by working closely with palliative and end of life care experts through the Oxford Palliative Care Network (OPCN) as well as hosting a Public Engagement Manager position for the OPCN.

The Oxfordshire Palliative Care Network is a voluntary collaboration of hospice and palliative care providers with local representation from national, regional and smaller-scale organisations. We’re proud to be a part of this network and to have the opportunity to share our learnings and our experiences with other children’s palliative care providers.

As an organisation, we feel that we are in a good position to achieve our strategic aims and objectives, and we are excited to do so. With the continued backing of our supporters and the commitment of our staff and volunteers, we are confident we are continuing to develop our ability to care for more children who need our care and to offer them an even broader range of services.

As a final note, we wanted to update you with some news from our leadership team. Clare Periton, our Chief Executive Officer (CEO), has announced that she plans to retire from Helen & Douglas House in November 2023. We have now recruited Jane Long as her successor. Jane joins us from Metropolitan Thames Valley Housing (MTVH) where she was Executive Director of Corporate Services. MTVH is one of the UK’s largest providers of affordable housing and care and social/community support services, with a £500 million turnover and over 2000 staff providing services across the UK to 130,000 residents and customers. We look forward to welcoming Jane to Helen & Douglas House later this year.

Ian Blair Chair of Trustees Clare Periton Chief Executive Officer 24 July 2023

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Our strategic aims and objectives 2022-25

Our driving ambition is that children and their families receive world class palliative care.

In the Make Every Child Count study* in 2020, Lorna Fraser identified 86,625 children in England who were living with life-limiting conditions. This number showed an increase from the 49,000 children who were identified in 2012. Many of these children were also impacted by health inequalities owing to ethnicity, social deprivation or other obstacles that prevented them from accessing the best healthcare.

Helen & Douglas House is the only children’s hospice employing consultant doctors with specialty training in paediatric palliative medicine as well as a consultant paediatrician with a special interest in paediatric palliative care. As a result, we play a pivotal role in delivering specialist children’s palliative care across the Thames Valley as well as enabling others to do the same.

We are uniquely placed to tackle health inequalities and identify children at an early stage. From talking to the families who we already care for, we know that we can do more. By expanding the types of services we offer, we intend to provide more care to more children.

We’ve identified three strategic aims which will enable us to deliver on our ambition:

1 Service

We will develop our service to reach more children and families and offer a wider portfolio of care.

2 Efficiency and impact

We will ensure more of the money we receive is available to fund care by becoming more efficient and by investing in technology.

3 Culture

We will invest in our people and work together to build an engaged, diverse and collaborative organisational culture.

*The Make Every Child Count, Estimating current and future prevalance of children and young people with life-limiting conditions in the United Kingdom study was conducted by Professor Lorna Fraser at the Martin House Research Centre, University of York and funded by The True Colours Trust.

Reporting against our strategy

The past financial year has been a challenging time for Helen & Douglas House. We have been busy meeting the needs of terminally ill children and their families against an unstable economic backdrop. The following pages detail how we performed against the priorities we set for ourselves in our last annual report.

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Volunteering •1 Helen & Douglas HOU￿ Annual Reporl 2022/23

‘We plan to review and improve our ambassador roles and introduce fundraising groups. We also plan to introduce advocacy roles to influence policy and investment in children’s palliative care. On top of this, we will undertake a scoping exercise to look at where volunteers can support paid members of staff to reduce our operational costs.’

How are we doing?

In the 22/23 financial year we have seen great leaps forward in Volunteering, building in staff capacity to support our ambitions, developing robust policies and procedures to support volunteering, procuring a volunteer management platform, and increasing numbers of volunteers across the organisation. Most importantly, our annual survey results demonstrated an increase in the number of volunteers feeling valued by both their managers and the wider organisation – now at 70%, with 88% saying we fully met their expectations and 90% saying they would recommend volunteering with us.

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Here are some of our achievements last year:

• We increased the number of volunteers who give their time and energy to Helen & Douglas House from 404 to 427.

• We brought in a new volunteer management system called Volunteero. This software, which has been designed especially for charities, aims to maximise efficiency, minimise stress, and make the volunteering experience as enjoyable as possible for everyone involved. Although we’re still in the early days of implementation, Volunteero has already become an invaluable asset to our organisation thanks to the numerous benefits it provides such as collating data on volunteering hours in a way we’ve never been able to do before.

• We took part in the Charity Super.Mkt popup store in Reading thanks to our dedicated retail volunteers. The initiative, which took place in a former department store, was the first multi-charity shop in the UK. It gave Helen & Douglas House – along with nine other British charities – our own area to sell preloved clothes. The volunteers who took part in the initiative reported that they had an amazing experience.

• We created solid volunteering foundations by developing new volunteer charter guidelines to highlight what we offer to our volunteers in return for their time and energy.

• We established long service awards to recognise the dedication and commitment of our volunteers and increase volunteering engagement.

‘We worked to improve the recruitment of retail volunteers so that we could increase the opening hours of our shops. We identified the shops where the need to fill vacancies was highest and concentrated our efforts on recruitment in those locations.’

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Leadership 22 Helen & Douglas House Annual Reporl 2022/23

‘We are making it a priority to invest time in our managers and make sure they understand the expectations of a management role. We plan to upskill them through coaching, mentoring and a management development toolkit, and we are also building a line managers’ community where they will be able to share experiences and learn from their peers.’

How are we doing? People and their skills are our greatest asset, so it’s crucial that every member of Helen & Douglas House staff should be able to expect to work under supportive, inspiring and skilled management. Over the past year we have invested in the skills of our people to boost retention and engagement.

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Here are some of our achievements last year:

• We upskilled our leaders and managers through coaching training. They learned to support their team members by encouraging them to think through problems and opportunities and find their own solutions to non-clinical areas of work.

• We improved the way in which managers measure performance in annual reviews. Managers must now specify whether staff do or do not meet the expectations of their role.

• We recruited more clinical nurses, which has allowed us to open up more beds and look after more children with life-limiting conditions.

‘We launched a line manager’s community of practice which gives members of staff in management roles the opportunity to connect with their peers and share their experiences and problems. Engagement levels within the community of practice have been high.’

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Extending our service 26 Helen & Douglas House Annual Reporl 2022/23

‘We plan to identify and fulfil the palliative care needs of the children who need us and extend the portfolio of care we offer to meet the needs of families beyond nursing and medical care. We will broaden the range of activities that we offer to children in the hospice, increase the number of supportive stays and provide healthcare therapies and spiritual support for all faiths.’

‘We will also extend our nursing services in the community, contribute internationally to research and education and recruit a second consultant doctor with specialty training in paediatric palliative medicine.’

Here are some of our achievements last year:

• We filled all our vacant nursing and clinical support worker posts. This has allowed us to extend the availability of our overnight supportive stays to four beds and give more families a break from the intensity of care.

• We secured NHS matched funding for a second part time Level 4 paediatric palliative care consultant, which has made our service more robust and allowed to deliver more advice, support and children’s palliative care across the Thames Valley area. It also means that we can train more doctors to provide specialist Level 3 palliative care.

• We have been working to identify patients earlier by collaborating with teams in the paediatric intensive care unit and the neonatal unit at Oxford University Hospitals NHS Foundation Trust. By proactively reaching out, we are ensuring that every child and family can receive our support when they need it most.

• We began a strategic piece of work investigating the services that are available to support older teenagers as they transition from children’s health services to adult health services. Once we have identified the needs of this patient group, we will start to develop services to meet them.

• We extended the level of care that we offer to families in the community by recruiting a third new nursing post. On top of this, we increased the skillset within the team by training them in non-medical prescribing and advanced history taking.

• We recruited two new members to our stay and play team, taking the total to three team members. This has allowed us to run stay and play sessions five to six days a week and engage with more families.

• We recruited a physiotherapist to support children and their families. This new role has made such a significant impact we have already increased the number of days we offer this service.

• We continued to contribute to research and education both internationally and locally. Dr Emily Harrop visited Moldova to teach with the International Children’s Palliative Care Network while Dr Charlotte Holland has written modules and course units on children’s palliative care for various educational institutions in the UK.

• We were previously part of the Oxford Clinical Commissioning Group but, as the result of an NHS restructure, we are now part of the Berkshire (West), Oxfordshire, Buckinghamshire Integrated Care System (BOB). This restructure potentially means that we will have to interface with a fewer number of commissioners. We have fostered positive relationships with the BOB Commissioning Team.

'We extended the bereavement support we offer to families by establishing bereavement groups.'

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Digital, data & technology •• 11 30 Helen & Douglas HOU￿ Annual Reporl 2022/23

‘We will finalise our three-year digital strategy and establish how to manage our data more effectively. We will roadmap and sequence the digital strategy to bring it to life. This will be challenging and will, in many ways, break new ground for Helen & Douglas House. It is important that we acknowledge and embrace this significant cultural change and ensure that we take all staff and volunteers with us on the journey that will follow.’

How are we doing? We know that by harnessing the full potential that digital and technology have to offer, we can both improve the service that Helen & Douglas House provides to families and enhance our ability to generate funding. Over the past year we’ve taken huge steps forward in laying the foundations upon which we can build our improved digital capacity.

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Here are some of our achievements last year:

• We finalised a three to five year digital strategy and had it signed off by our Trustees.

• We appointed Gina Gill as a digital trustee and Tim Cawood as the Director of Digital, Data and Technology (DDaT). These two new roles herald a new era for our digital capabilities and are set to accelerate the progress of our strategy.

• We have been working on the strategy’s governance with Digital Wonderlab, the third-party consultants who helped us to create the strategy itself. As part of this, we have created a DDaT subcommittee which acts in an advisory capacity, and a programme board which is responsible for operational decision making and prioritisation.

‘We began work on a prioritisation methodology to ascertain the urgency levels of the various digital projects identified across the organisation. Work then began on the project classed as the highest priority – updating the digital systems for HR and payroll.’

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Communication strategies for families, volunteers and staff

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‘We know that we need to work harder to provide the three different audiences that we serve – families, volunteers and staff – with the information they need, in the personalised format they need, at a time that best suits them. Work is currently underway to map the different touchpoints that these groups will have with us so that we can develop communications that are informed by audience insights.’

How are we doing? We are committed to making sure all the people with whom we engage have the best possible experience of Helen & Douglas House. Over the past year we have been working to make sure we have the right communication strategies in place for families, volunteers and staff members alike.

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Here are some of our achievements last year:

• We developed online hubs for staff including an HR hub and a technology hub. These were designed to make it easier than ever for staff to access the information they need.

• We created a Menopause Network for peer support for women experiencing the menopause and for staff who live or work with women to build awareness and understanding.

• We created a Line Managers Community of Practice to foster a culture of collective learning and development for all our line managers, where longer serving managers can share their experience of best practice coaching and leadership and where managers can use the forum to explore areas of leadership which they want to develop as well as sharing new ideas and leadership styles.

• We invited all managers to attend a coaching programme to enable a coaching style of leadership across the organisation. This was extremely well attended and has led to a Coaching Community of Practice being established for staff to learn and share their coaching experience.

• We established a regular newsletter for Volunteers to help them feel connected to the cause they support and foster a sense of belonging.

• We introduced a new volunteer database called Volunteero which will enable volunteers and volunteer managers to organise volunteer shifts more easily and record the number of hours worked.

‘Our staff forum continues to thrive and give people the opportunity to share ideas, comment on developments and support the shaping of the charity’s future.’

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Helen & Douglas House Annual Report 2022/23

Equality, diversity and inclusion accreditation

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‘We want to make our organisation a more inclusive place for the children, families, volunteers and staff, and have set ourselves a target of achieving 15% of our workforce being male and 5% from minority backgrounds by 2024. In order to achieve this, we know that we need to understand and reflect the diverse communities we serve.’

How are we doing? Supporting the principles of equality, diversity and inclusion (EDI) in our activities is not just morally and ethically the right thing to do, but it also underpins our ability to provide a world-class service and recruit the best people to organisational roles. Over the past year we have moved forward in this area, however we recognise that more work needs to be done to get where we need to be.

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Here are some of our achievements last year:

• We began a scoping project to explore the extent to which we reflect the community we serve and the population’s needs.

• We raised the profile of the importance of EDI internally. As part of this, experts working in this field spoke to our leaders and educated our staff,

• We continued working towards our Level 1 Accreditation in Investors in Diversity and have published our commitment to FREDIE* principles on our website.

• We agreed that FREDIE objectives will be included in the appraisals of managers in the future.

• We reviewed some of our recent vacancy advertisements using a gender coding language tool which discovered many of our ads are significantly female coded so we will look at how we can ensure we are more gender neutral in future.

• We rolled out recruitment training and a toolkit to ensure we attract people from underrepresented groups.

‘Ensured all line managers have discussed the advantages of diversity in all their teams, including a Line Managers' Community of Practice session to support managers have these discussions.’

*FREDIE stands for Fairness, Respect, Equality, Diversity, Inclusion and Engagement, and it is the backbone of a truly inclusive culture.

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Sustainability 42 Helen & Douglas House Annual Reporl 2022/23

‘We believe that it is our moral obligation to look after the planet by becoming an organisation with a net zero strategy. We will help our volunteers and staff to contribute towards this goal by making sustainability a key factor at the start of all projects.’

Here are some of our achievements last year:

• We appointed energy consultants Earthwise to conduct energy audits of the hospice buildings and our shops. The audits have helped us gather the baseline data we need to understand what our carbon footprint is.

• We have organised workshops where we will use the data we have gathered to help us develop a long-term sustainability strategy.

Looking tothe future la 45

Volunteers are the lifeblood of Helen & Douglas House and we are hugely grateful for the time and energy they give to us. In return, we want to ensure that they have the best possible experience with our organisation, so we plan to upskill our members of staff who manage volunteers.

We also plan to offer a more varied selection of volunteer roles including volunteer ambassadors to boost our profile in the community and advocacy volunteers to influence policy and investment in children’s palliative care.

On top of this, over the coming year we will be introducing trained volunteer listeners into our bereavement team to expand support to families, as well as expanding the reach of our Home Volunteer programme including gardening and tutoring.

We aim to increase our community fundraising presence both in physical and online communities and to link this work more with our shops to strengthen our community engagement.

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We are proud to have upskilled our leaders and managers over the past year through coaching training. Next year we will focus on succession planning to ensure we are better equipped to develop a pipeline of supportive, skilled and inspiring leaders within our current workforce.

Another ambition for the year ahead is to develop a comprehensive wellbeing strategy for our employees. We are confident that by building a positive workplace culture, we can enhance the mental and physical health of our workforce and attract and retain the best talent, becoming an employer of choice.

We are constantly working to extend our service to support the families who need us. In the year ahead our priority is to further explore the unmet needs of the people we support as well as investigating the barriers that people face in accessing our service.

We plan to increase the number of beds we have available so that we can maximise the number of supportive stays we offer to families to give them a break. We will also build on our work around the early identification of children by continuing to strengthen our relationships with our partners. As part of this, there are plans for the nursing team from the paediatric intensive care unit at Oxford University Hospitals NHS Foundation Trust to shadow shifts with us and for our nursing team to shadow shifts with them.

Over the next year we intend to complete our scoping work around the needs of older teenagers as they transition from children’s health services to adult health services. Once we have finalised this piece of work, we will start to identify how we can meet these needs. Similarly, we intend to push forward our work in shaping our services so that we can further meet the spiritual needs of the families we support.

As the world’s first children’s hospice we have a responsibility to share our specialist knowledge through education, and we constantly strive to raise the profile of children’s palliative care. This year, we are delighted to be expanding our education offer by teaching medical undergraduates at Oxford University.

Helen & Douglas House Annual Report 2022/23

Last year we embarked upon a major digital transformation programme and developed a strategy that plans to bring our digital development in line with where it needs to be. With the groundwork now laid and a new Director of DDaT in place, we’re in a strong position to push our plans forward.

Over the course of this year, we intend to finalise plans for the prioritisation and sequencing of digital projects. We also plan to complete work on updating our systems for HR and Payroll – the first major digital transformation project from the strategy.

There is still work to be done to establish how we can manage our data more effectively in the future. In order for us to realise the full potential and the associated value of the data that we hold, developing a data strategy for Helen & Douglas House will be one of our biggest priorities in the months ahead.

Helen & Douglas House Annual Report 2022/23

Having established the needs and preferences of staff we are building an internal communications framework for all staff including a new intranet on SharePoint to act as a single hub for all information staff need to access.

The framework will include guiding principles for sharing information and communicating across the organisation using digital best practice and will organise information according to audience needs, appropriate channels and frequency.

Following the introduction of a volunteer database called Volunteero at the end of the last financial year we will continue to enrol volunteers and volunteer managers and provide training to realise the potential of this powerful platform.

We will identify family needs for information they would like to receive about the charity which supports them and develop a stewardship framework of non-clinical information for families in line with their needs and preferences.

Helen & Douglas House Annual Report 2022/23

We are confident that we have built a strong foundation of knowledge and understanding based on the fundamentals of FREDIE and the National Centre for Diversity standards. We look forward to achieving our Level 1 Accreditation and strengthening our inclusive culture.

Our focus as we look to the future is on attracting diverse candidates to our organisation, removing barriers to those from underrepresented groups and building on and enhancing our diverse workforce. We want to be bold with our aspiration and that will mean setting diversity targets, from our Trustee board to our Executive team and throughout the organisation.

Our future is bright, and we want to shout about that. We will develop our internal and external communication to shine a light on our work towards achieving FREDIE. We will develop and embed our Employee Value Proposition, in our continued effort to make Helen & Douglas House the employer of choice for all people.

We are committed to continuous education and growth and will commence a comprehensive training programme to ensure our leaders are also allies, empower our FREDIE champions, and further embed a culture of inclusion and belonging.

Helen & Douglas House Annual Report 2022/23

We are committed to taking action on sustainability so that we can make a positive impact on climate change.

We have already undertaken energy audits across the organisation to ascertain our carbon footprint and, over the next year, we will use the resulting baseline data to develop a long-term sustainability strategy. As part of developing this strategy, we plan to assemble a working group to identify priorities such as switching to greener utility suppliers and appointing sustainability champions.

Helen & Douglas House Annual Report 2022/23

Helen & Douglas House would like to say a very big thank you to the charitable trusts, corporate partners and other supporters who have made donations in the last 12 months and to many others not listed, including those who wish to remain anonymous.

Corporate partners

Abbott Diabetes Care Berkeley Homes (Oxford & Chiltern) Ltd Berkeley Foundation Chris Banton Foundation Crowe UK Dentons Dura Ltd Together for Short Lives

Individuals

Alan and Diane Brown Ann Edwards Ian and Mave Richens

Our approach to fundraising, working with professional fundraisers and commercial participators

Our fundraising function comprises 20 staff. These staff work in teams organised by function and income source to generate funds for Helen & Douglas House to fund our vision. The Data & Supporter Services team manage all enquiries from the public, manage our donor database and data selections for fundraising activity and ensure we operate in line with fundraising and data protection regulations.

The fundraising teams focus on raising money through our own events, third party events, working with corporate partners and local businesses, community groups, churches, schools and individuals who take on their own fundraising activity.

Trusts

Albert Hunt Trust The Clare Foundation The Estelle Trust The Gerald Palmer Eling Trust Harebell Centenary Fund Harrison-Frank Family Foundation The Hummingbird Charitable Trust The Julia and Hans Rausing Trust Kidani Memorial Trust Leg of Mutton Trust Mabs Mardulyn Charitable Foundation Nationwide Community Grants The Nora and Olive Brewer Memorial Trust Ofenheim Charitable Trust PF Charitable Trust The River Farm Foundation Rothschild Foundation Sebastian & Juliet Bailey Charitable Trust Southampton Hospitals Charity

We also raise funds through trusts and other grant making bodies, direct marketing campaigns and appeals, and building relationships with individuals who donate significant sums to support our work.

We work with commercial third party organisations to recruit players to our lottery and donors giving a regular gift. This activity is primarily through door-to-door and some private site (events and shopping centres) canvassing.

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Fundraising Regulation and the Code of Fundraising Practice

Helen & Douglas House is registered with the Fundraising Regulator and our fundraising team is committed to adhering to the Regulator’s Code of Fundraising Practice. We are also a member of the Institute of Fundraising and work to the standards laid out in their guidance.

For the period under review we have had no significant incidence of non-compliance with the Code of Fundraising Practice or Institute of Fundraising guidance.

The charity’s Fundraising Policy stresses our commitment to the Code, ethical considerations regarding donation acceptance, and how we carry out due diligence in relation to our partners.

Complaints

In the Financial year 2022/23, we received donations from over 11,000 supporters. In the same period we received five complaints. One was in relation to our lottery fundraising, one in relation to our Bubble Rush event, one related to a fundraising email promoting legacy giving, and two related to our regular giving campaign where we ask donors to sign up to a monthly direct debit. We responded to all complainants appropriately.

Vulnerable people

The charity adheres to the Code of Fundraising Practice in its dealings with people who we identify as vulnerable, and we are mindful of the Institute of Fundraising’s guidance. We only work with third party commercial participators who are committed to protecting vulnerable people and who also adhere to the Code.

Monitoring the activity of third parties

All materials used by third party commercial participators are drafted and reviewed by the charity. The training of fundraising staff by third party commercial participators is overseen and regularly attended by representatives of the charity. Third party fundraising staff are periodically shadowed whilst canvassing the public. Recordings of telephone calls with donors conducted by third party commercial participators are reviewed regularly.

Contracts with third party commercial participators contain complaint and vulnerable people clauses scrutinised and agreed with the charity. All complaints received by third party commercial participators are shared with the charity.

Fundraising undertaken by members of the public is supported by the charity. Guidance is provided together with materials to ensure consistency, transparency and compliance.

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Financial Review

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afi rtr. 56 Hekn & Douglas House Annuol Report 2022123

Financial review

We ended the financial year with a surplus on restricted funds of £0.702m and a deficit on unrestricted funds of £1.657m, resulting in a net consolidated decrease in funds for the year ended 31 March 2023 of £0.955m (2021/2022: £1.361m increase in funds).

Restricted accumulated funds increased significantly as a result, now totalling £0.988m (2021/22: £0.286m). Fixed asset investments increased to £10.638m (2021/22: £9.866m) but cash reduced as a result of the decrease in funds in the year. Total accumulated funds at the year-end were £15.508m (2021/22: £16.463m)

Our like for like income (excluding all COVID-19 related financial support) increased by £53k compared to 2021/22 with some of the key movements as follows:

• Donations increased by £551k (+17%)

• Legacy income decreased by £841k (-61%)

• Donated and Bought in Goods income increased by £310k (+10%) due to retail trading being able to operate without any COVID restrictions compared to the early part of 2021/22.

Overall, there was a small year-on-year decrease of £111k (1%) in total income received.

As we continued to expand back to pre-pandemic levels of activity it meant a corresponding increase in our cost base, £10.5m in 2022/23 versus £9.0m in 2021/22 with the majority of the increase being spent on charitable activities. 2022/23 was also the first year of our strategy which includes a key strategic objective to support and invest in the expansion of the breadth of services we provide.

Expenditure on Raising Funds is categorised between Donations & Legacies and Trading Activities. Within this, the costs of raising donations and legacies increased by 20.5% and trading activities (including the retail network and lottery) increased by 4.6% . Both year on year increases are as a result of the returning to pre-pandemic levels of activity, investing in the teams and also in support functions such as brand & marketing and technology.

Expenditure on Charitable Activities is categorised between Hospice Care and Bereavement. There was a 23.6% increase in the level of charitable activities expenditure, again largely driven by a greater level of activity post-pandemic and the planned strategic expansion of our patient services

There was an increase in the total value held by CCLA Investment Management Limited (CCLA) as a result of us investing cash into the CCLA Investment Fund with a net increase of 6.5% in our total fund(s) value. Within this net increase are £0.331m of net losses (2021/22: £0.441m gains). Whilst the largest elements of our investments are included in fixed asset investments, there is £0.277m held in our CCLA deposit fund which is very low risk and classified as short term investment within current assets. All investment decisions and transactions are carried out in accordance with our Investments Policy.

During 2022/23 our total portfolio return (net of fees and expenses) was 0.6% which is indicative of generally poor performing markets over the year. There were investment income payments totalling £0.285m and an overall net loss on our investments of £0.331m.

Looking over the longer term as of March 2023 the 3 year total portfolio return was +32.8% and over 5 years it was +50.8%.

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Risk management

The Trustees review the risk register twice a year. The Trustees seek to anticipate future risks by undertaking risk analysis as part of the long-term strategic planning programme.

The Trustees examined the principal areas of the charity’s operations and reviewed the major risks associated with each. The Trustees consider that the charity’s systems are such that these risks are managed to an acceptable level. The risk management strategy forms part of the annual planning process against which the Trustees regularly review progress.

The table below summarises our key risks and control measures that are in place:

Risk	Management
Our voluntary income and retail income shows an immediate decline due to a reputational issue or a slow and sustained decline over time. Additional risk in potential decline of statutory funding. Potential for operational expenditure to exceed net income outside of planned strategic aims.	•Monthly monitoring of all income streams performance against budget & discussion regarding contingency plans. •A mix of income sources and products which are at different stages of the product life, his enables us to spread our risk. •Investing in sustainable income sources such as regular giving. •Extensive networks across the sector and regular contact with key fundraising consultants, the Institute of Fundraising and the Charity Retail Association. •Lobbying of government and MPs for continuance of NHSE children’s hospice grant.
Failure to safeguard service users, staff and volunteers. Due to the conduct of a member of staff, volunteer or organisational change.	•Robust safeguarding policy and procedures. •Governance structures and policies. •Safeguarding team. •Safeguarding framework. •Safeguarding steering group with representatives in different departments. •Board reporting and nominated board member. •Safe recruitment procedures. •Rolled out training to retail staff. •Posters in all shops and departments. •Reporting culture. •Mandatory training in safeguarding. •Risk assessments. •Freedom to Speak Up Guardians and confdential Whistleblowing process.
Electronic Communication Failure A breakdown of the organisation's electronic and telephonic communications. Data and continuity could be temporarily lost and lead to interruption and/or omission of critical information fows.	•Emergency plans (Business Continuity). •Emergency mobile phones for the care team. •Use of personal mobile phones. •Robust backup measures & processes including backup generator. •End point security on all laptops and desktops, Robust frewall. •Periodic penetration and phishing testing. •ICT Support Contracts (Security/Licencing/Phone System). •Investment in robust ICT infrastructure •Out of Hours On-Call Support. •Regular 1:1, between Director of DDaT and Head of ICT. •Clear ICT Processes and Communication methods. ICT Hub for information. •Clear plans for safe administration of medicines if EPR (electronic patient records) fails. •Adhoc external, independent ICT review audit. •Formal business case sign off for new ICT projects and initiatives. •Targeted staff comms on best practice.

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Unable to deliver a 24/7 inpatient service and therefore not able to consistently deliver care and end of life care in the place that a family chooses.

•Outreach to support families. •Telephone support from the medical and care teams. •Creative use of the HDH services (day cases, mid-week stays). •Joint working with the acute trusts and other community services (statutory and third sector). •Use of virtual multi-disciplinary meetings between teams to plan care effciently. •Signifcant increase in our community and in-reach offer. •Ongoing gap analysis and capacity monitoring with partners via Thames Valley Paediatric Palliative Care Network. •Work towards formalising a managed clinical network (MCN). •Engagement with NHS South East of England Palliative and End of Life Care Strategic Clinical Network.

Recruitment and retention of talent does not enable HDH to effectively deliver its strategy. Could lead to lack of support for HDH at the expected level to meet stakeholder requirements.

•EDI Strategy and action plan completed. •Positive action taken following last staff survey. •Mental Health First Aiders and Freedom to Speak up Guardians in place. •Use of bank and agency staff. •Looking creatively at staffng and skill mix. •Pulling RN’s from other areas of the organisation (surge action plan). •Flexible working policy implemented. •Relaunched Staff Forum with more proactive messaging in advance of launching key initiatives. •HR Performance Dashboard in place and reviewed. •People Days for Exec to discuss strategic people priorities. •Line Managers Community of Practice embedded to upskill Line Managers. •Implementation of new Pay Policy with robust appraisal processes.

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Investment Policy

The charity invests primarily in pooled funds managed by CCLA Investment Management Ltd. Investments are primarily held in equity funds. The portfolio is reviewed at least annually and, under the guidance of CCLA Investment Management Ltd, amended according to the anticipated market conditions and organisational needs. The quarterly reports from CCLA’s Social Responsibility Investigation Unit confirm to the Trustees that the CBF funds’ managers adopt a rigorous approach to corporate social responsibility in line with the Trustees’ instructions on ethical codes.

One element of the CCLA CBF fund long-term investment objective is to achieve an average annual return of inflation plus 5% on a portfolio of prudently and ethically invested financial assets.

Reserves Policy & Going Concern

Reserves are held to enable us to continue to help beneficiaries and to secure the future of the charity. They provide investment income, cash resources for capital projects and a subsidy for years when income does not match expenditure.

Our policy is to have free reserves of at least six months‘ total operational costs of providing charitable activities including support costs. The value is based on the annual budget and is reviewed each year.

Summaryof Free reserves 31 March 2023	£’000
Unrestricted Reserves as of 31 March 2023	14,520
Less amounts allocated or designated	5,334
‘Free’ reserves as of 31 March 2023	9,186

As at March 2023, it cost c£392k per month to provide hospice care, family support and bereavement care. The 2023/24 six-month total operational costs budget is £5.254m c£876k per month so the March 2023 level of ‘free’ reserves represents c10 months’ total operational costs*. Unrestricted reserves less fixed assets represent c13 months’ total operational costs.

* - basis of calculation is annual total of 2022/23 Hospice and Bereavement expenditure including their share of support costs and depreciation.

** - the total operational costs budget includes hospice & bereavement, support services and income generation costs.

We are within a three year strategic cycle that aims to increase the scale and breadth of services that we offer. We are investing in better systems & technology and building an engaged, diverse and collaborative workforce. Our investment over the term of this strategic cycle is significant and as a result our reserves will be decremented to a level more aligned with our current policy.

The Charity has considered its future service costs in relation to projected income in the short to medium term future. Whilst there remains some uncertainty around certain income streams, there is a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future.

The Trustees believe that the Charity is well placed to manage its risks successfully. There are no material uncertainties about the group and Charity’s ability to continue as a going concern.

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Allocated / designated amounts

Helen & Douglas House makes several allocations from its unrestricted reserve. These cover:

• Unexpired lease commitments for retail shops

• Fixed Assets fund allocation

• Funds to cover overspends related to maternity leave or long-term absence

• Funds to cover redundancy, should the charity become unviable in the future

• Shop dilapidations for units outside of the two-year provision calculation

Pay policy

The organisational pay policy sets out the principles that the Charity follows, for example, in setting pay, the following areas are taken into account:

• Equal pay for work of equal value

• Cost of living

• National Living Wage

• Pensions & Benefits

• Competitiveness

• Affordability/use of Donor Funds

It is reviewed annually by the people and remuneration committee.

Pay Scales and Rates

TThe Charity has moved away from NHS Agenda for Change to determine pay scales and rates, but is committed to remaining competitive against the NHS for Clinical staff

As of 31 March 2023, with the exception of the CEO, Retail and Doctors, all employees are paid on a rankings scale, their position on which is determined by their job role. Retail staff are on a separate pay scale.

The CEO salary is approved by the Chair of Trustees , after consultation with the Chair of the People and Remuneration Committee. Doctors’ sessional rates are determined by the Department of Health.

The minimum hourly rate paid in 2022/23 was £9.50, this is in line with the National Living Wage.

Pension Schemes

The Charity offers two pension schemes.

NHS Pension

Employees who join, having paid into an NHS pension in the previous 12 months, are entitled to re-join the NHS Scheme.

Employer’s Pension

Employees can join one of two contribution levels within the scheme or indeed opt-out.

There is a higher contribution rate scheme that has been in operation for some time. This requires the employee to contribute 6% and the Charity 7%.

If the employee chooses not to join this scheme and meets the requirements, they will be automatically enrolled into a scheme offering the minimum level of contributions (2022/23: 5% for employee and 3% for employer). Staff must choose to opt out of the auto-enrolment scheme if they do not wish to join.

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Administrative details

The Trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the audited financial statements for the year ended 31 March 2023. The annual report and financial statements comply with the Charities Act 2011, the Companies Act 2006, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102), the charity’s memorandum and articles of association and the requirements of a directors’ report as required under company law.

The table below is a list of all trustees covering the relevant reporting period and the Assurance Committee they sit on.

Assurance Committee they sit on.
Trustees:	Clinical Governance	Organisational Audit and Health & Safety	Finance, Income Generation and Marketing	People and Remuneration	Digital Data and Technology	Trading Company
Tanya Baldwin				˜	˜
Lord Blair of Boughton
Katherine Boyce (Resigned Nov 2022)	˜	˜
Sir Stephen Bubb (Resigned April 2022)
Lorna Bramwells (Appointed Nov 2022)	˜
Dr Ann Goldman	˜
David Gye			˜	˜
Gina Gill (Appointed July2022)					˜
Peter Marland
Sister Jean Raphael		˜
Annewen Rowe		˜
Simeon Tinant			~~˜~~		˜
Martin Wildsmith						˜
Ian Watson				˜
Professor Andrew Wilkinson	˜
Jennie Younger (Appointed Nov 2022)			˜

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Key managementpersonnel:
Chief Executive Officer & TradingCompanyDirector	Clare Periton
Director of Clinical Services	Andrea Lambert
Director of Support Services	AshleyRoper
Director of Income Generation	Hazel Bedford
Director of Finance and ICT	Mark Stowe
Medical Director	Dr EmilyHarrop
Director of Digital Data & Technology(Appointed June 2023)	Tim Cawood
CompanySecretary& TradingCompanyDirector	Mike Cooper

Solicitors:

Freeths LLP, Spires House, 5700 Oxford Business Park South, Oxford OX4 2RW Pennington Manches, 9400 Oxford Business Park, Garsington, Oxford, OX4 2HN

Independent auditor:

Sayer Vincent LLP, Invicta House, 108-114 Golden Lane, London, EC1Y 0TL

Banks:

National Westminster Bank plc, 32 Cornmarket Street, Oxford, OX1 3HA Barclays Bank plc, 54 Cornmarket Street, Oxford, OX1 3HB

Investment managers:

CCLA, Senator House, 85 Queen Victoria Street, London, EC4V 4ET

The charity and public benefit

Helen & Douglas House accepts patients based on an objective assessment of need against defined criteria, and in line with principles adopted nationally for children and young people with palliative care needs (ref. Together for Short Lives). We operate a principle of equality of access to care, according to assessed need, and offer services to any member of the public within those criteria without discrimination (subject to operating capacity).

We provide care free of charge to our beneficiaries. We are only able to do this through the generosity of public donations and through our continual pursuit of a fair funding contribution from statutory sources. For every £1 received of statutory money, the charity needs to generate a further £4.94 of income from voluntary donations, representing significant return on investment for the state.

The trustees have had regard to the Charity Commission’s guidance on public benefit in carrying out the charity’s objectives and are satisfied that any eligible child or young person, and their family members/carers can benefit from the charity’s services.

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Organisation structure, governance and management

Helen House and Douglas House were each originally established under the aegis of the Society of All Saints Sisters of the Poor (ASSP), a registered charity and Anglican religious community for women, whose Mother House is in Oxford. The two hospices are built within the grounds of the Society’s Convent. On 14 October 2016, a Special Resolution was adopted by the Trustees of the ASSP which gave Helen & Douglas House independence from their organisation structure.

The Chief Executive is responsible for organising an induction programme for new trustees and on-going training for all trustees. Each trustee receives a trustee induction file on appointment. This and on-going training are based on material provided by Hospice UK, the umbrella body of the hospice movement in the United Kingdom, and the Charity Commission.

Whilst the trustees have, and accept, ultimate responsibility for directing the charity’s affairs they have delegated authority for day-to-day operational decisions to the chief executive, who reports to them at the quarterly meetings of the board.

Helen & Douglas House (Trading) Limited, a wholly owned subsidiary of Helen & Douglas House, was established to generate funds for the charity from the sale mostly of donated goods, with a small element of new goods in the sales-mix. In April 2006, a decision was taken to directly account for the sale of donated goods through the charity rather than channelling them through the trading company. The sale of new goods continues to be accounted for through Helen & Douglas House (Trading) Limited. The results of the subsidiary company have been incorporated into these financial statements. The loss for the trading subsidiary was £6k (2022: £0.8k profit) but this is anticipated to be return to profit during 2023/24.

Trustee board members

The remaining trustees do not have a beneficial interest.

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Trustees’ responsibilities

The trustees (who are also directors of Helen & Douglas House for the purposes of company law) are responsible for preparing the trustee’s 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 Practices).

Company and charity law require 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 group and of its incoming resources and application of resources, including the income and expenditure, of the group 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 Charities SoRP.

• Make judgements and estimates that are reasonable and prudent.

• State whether applicable UK Accounting Standards have been followed, subject to any material

• departures disclosed and explained in the financial statements.

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose 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. They are also responsible for safeguarding the assets of the charitable company and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

• The trustees confirm that so far as they are aware, there is no relevant audit information of which the charity’s auditors are unaware.

• They have taken all the steps that they ought to have taken as trustees in order to make they are aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

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.

The trustees’ annual report which includes the strategic report has been approved by the trustees on 24 July 2023 and signed on their behalf by

Ian Blair Chair of Trustees Date: 24 July 2023

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Independent auditor’s report to the members of Helen & Douglas House

Opinion

We have audited the financial statements of Helen & Douglas House (the ‘parent charitable company’) and its subsidiary (the ‘group’) for the year ended 31 March 2023 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• Give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 31 March 2023 and of the group’s 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

• Have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011

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 group financial statements section of our report. We are independent of the group and parent 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 Helen & Douglas House'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, including the strategic report, other than the group 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 group 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 group 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 group 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.

We have nothing to report in this regard.

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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 trustees’ annual report, including the strategic report, for the financial year for which the financial statements are prepared is consistent with the financial statements

• The trustees’ annual report, including the strategic report, has 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 group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report, including the strategic report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:

• Adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or

• The parent charitable company financial statements are not in agreement with the accounting records and returns; or

• Certain disclosures of trustees’ remuneration specified by law are not made; or

• We have not received all the information and explanations we require for our audit.

Responsibilities of trustees

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

In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charitable company’s ability to continue as a going concern, 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 section 151 of the Charites Act 2011 and report in accordance with those Acts.

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 are set out below.

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Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

• We enquired of management and the finance and income generation committee, which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:

• Identifying, evaluating, and complying with laws and regulations and whether they were aware of any

• instances of non-compliance;

• Detecting and responding to the risks of fraud and whether they have knowledge of any actual,

• suspected, or alleged fraud;

• The internal controls established to mitigate risks related to fraud or non-compliance with laws and

• regulations.

• We inspected the minutes of meetings of those charged with governance.

• We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.

• We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.

• We reviewed any reports made to regulators.

• We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.

• We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

• In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

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.

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

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. 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 as a body, for our audit work, for this report, or for the opinions we have formed.

Fleur Holden (Senior statutory auditor) Date: 17 October 2023

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

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Financial statements

Consolidated statement of financial activities for the year ended 31 March 2023 (Incorporating an income and expenditure account)

Financial statements	Financial statements	Financial statements	Financial statements	Financial statements	Financial statements
Consolidated statement of financial activities for the year ended 31 March 2023 (Incorporating an income and expenditure account)
		Restricte funds	d Total funds 2022/23 Total fund 2021/22 Unrestricted funds £000		s
	NOTE	£000	£000 £000
Income from:			3,489 0 4,314 955 4,265 4,699 969 3,847 4,625
Donations & legacies	2a	825
Charitable activities	2b	955		969
Other tradingactivities	2c	0		3,847
Investments	2d	0	285 285	234
Other	2e	0	27 27	208
Total	1,780 9,957 8,066 9,846
Expenditure on:
Raisingfunds: Donations & legacies		2	2,204 2,206 3,545 1,830 3,390 3,313 3,545 3,153 4,050
Raisingfunds: Tradingactivities		0
Charitable activities: Hospice care		897		3,313
Charitable activities: Bereavement		185	484 669	504
Total	1,084 9,037 9,386 3 10,470
Net (expenditure) / income before net (losses) /gains on investments		696	(1,320) (624)	920
Net(losses) / gains on investments	6	0	(331) (331) 441
			(1,651) (955)
Net(expenditure) / income for theyear		696		1,361
Transfer between funds		6	(6) 0	0
Net movement in funds	702 (1,657) (955)			1,361
Reconciliation of funds:
Total funds brought forward	15	286	16,177 16,463 15,102
Total funds carried forward	988 14,520 15,508 16,463
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 15.

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Balance sheets as at 31 March 2023

Balance sheets as at 31 March 2023	Balance sheets as at 31 March 2023	Balance sheets as at 31 March 2023	Balance sheets as at 31 March 2023	Balance sheets as at 31 March 2023	Balance sheets as at 31 March 2023	Balance sheets as at 31 March 2023
		Group			Charity
	NOTE	2022/23 £000	2021/22 £000		2022/23 £000	2021/22 £000
Fixed assets – tangible fixed assets	5	3,152 164 139			3,152 164 139
Land and Buildings			3,403			3,403
Fixture,fttings & equipment			181			181
IT Costs			113			113
		3,455 3,697			3,455	3,697
Fixed assets – investments
Investments	6	10,638	9,866		10,638	9,866
		3 890			0 890
Current assets
Stock			1			0
Debtors	8		1,007			1,007
Short term investments		277	382		277	382
Cash & bank		1,056	2,055		1,055	2,054
		2,226	3,445		2,222	3,443
Current liabilities
Creditors	9	(811)	(545)		(811)	(544)
(falling due in less than oneyear)
Net current assets		1,415	2,900		1,411	2,899
Net assets		15,508	16,463		15,504	16,462
Accumulated funds		9,186 988 5,334			9,182 988 5,334
Unrestricted – Designated	15a		1,998			1,998
Unrestricted – General	15a		14,179			14,178
Restricted	15a		286			286
		15,508	16,463		15,504	16,462
Company Number:4120488 These fnancial statements were approved and authorised for issue by the Trustees and signed on their behalf by: Ian Blair Chair of Trustees 24 July2023

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Statement of cash flows for the year ended 31 March ~~2023~~

Statement of cash flows for the year ended 31 March	Statement of cash flows for the year ended 31 March	Statement of cash flows for the year ended 31 March
~~2023~~ 2022/23 £000 (955) 453 2021/22 £000 Net cash flow from Cash flows from operating activities: 1,361 Net(expenditure) /income for the reporting periodAdjustments for: Depreciation charges 444
Net cash flow from
Cash flows from operating activities:
Net(expenditure) /income for the reporting
periodAdjustments for:
Depreciation charges
Net losses/ (gains)on investments	331 (441)
Dividends and interest from investments	(285)	(234)
Investment donation(shares)	(127) (155)
Proft on disposal of fxed assets	(1)	(2)
Increase in stock	(2)	(1)
Increase in creditors	266 5
Decrease/ (increase)in debtors	244 (262)
(76) 715 Net cash(used in) /provided by operating activities
Cash flows from investing activities:
Dividends and interest from investments	285 1 (211) (1,150) 234 2 (192) 0
Proceeds from the sale of fxed assets
Purchase of fxed assets
Purchase of investments		0
Purchase from the sale of shares	152 0
(923) Net cash(used in) /provided by operating activities 44
(Decrease) / increase in cash balance	(999)	759
	2,055 Start ofyear 1,296
Movement in cash balances
	1,056 End ofyear 2,055
	(999) Change 759

Helen & Douglas House Annual Report 2022/23

71

Accounting Policies

Statutory information

Helen & Douglas House is a company limited by guarantee and is incorporated in England, registered in England and Wales (No. 4120488).

It is a registered charity in England and Wales (No. 1085951).

The registered office address and principal place of business is 14a Magdalen Road, Oxford OX4 1RW .

The following accounting policies have been used consistently with items considered material in relation to the group accounts.

Basis of preparation

The accounts 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 & the Republic of Ireland (FRS 102) – (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK & the Republic of Ireland (FRS 102) and the Companies Act.

The consolidated financial statements comprise the accounts of Helen & Douglas House and its trading subsidiary, Helen & Douglas House (Trading) Limited, made up to 31 March 2023. The trading results of the subsidiary are shown in note 7. Transactions and balances between the charitable company and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two companies are disclosed in the notes of the charitable company’s balance sheet.

A separate statement of financial activities, or income and expenditure account, for the charitable company itself is not presented because the charitable company has taken advantage of the exemptions afforded by section 408 of the Companies Act.

Public benefit entity

Helen & Douglas House meets the definition of a public benefit entity under FRS 102.

Going concern basis

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.

The charity has investment and bank balances of some £12.0m (2022: £12.3m) which the trustees consider adequate to meet future operational commitments.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Investment in subsidiaries

The investment in subsidiaries is at cost.

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72

Income

• Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

• Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is 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.

• Income received in advance of the provision of a specific service is deferred until the criteria for income recognition are met.

• Cash donations are credited to the Statement of Financial Activities as received.

• Where assets have been donated a cash equivalent value is included. Donated assets with a value of less than £5,000 are not included in the accounts because it would not be economical to establish a fair value.

• Legacies are recognised when the charity has been notified that it is a beneficiary, the amount is determinable, or money is received.

• In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

• Investment income is accounted for on an accruals basis.

• Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

• Income raised through the shops is recognised on a receipts basis.

• Tax recoverable on amounts received by way of Gift Aid is included in the accounts on an accruals basis. Retail Gift Aid is included on an accruals basis.ift Aid is included in the accounts on an accruals basis. Retail Gift Aid is included on an accruals basis.

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. Expenditure is classified under the following activity headings:

Charitable activities (Hospice Care)	The direct cost of running Helen House and Douglas House, Clinical management, Medical Team and direct support services of Catering, Domestic and Facilities teams.
Charitable activities (Bereavement)	The cost of the operation of the community and family support services team which includes bereavement.
Costs of raising funds	The cost incurred to receive voluntary contributions as well as the cost of activities with a fundraising purpose.
Trading activities	The cost related to running our network of shops and our Lotteryoperation.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

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Allocation of support services

Expended resources are allocated to the particular activity where the cost relates directly to the activity. The cost of overall management and administration of each activity, comprising salary and overhead costs of central functions, is apportioned on the following basis:

Support Area	Basis of apportionment to the four main cost areas
Finance	Based on the combined value of income and expenditure
CEO Office	Apportionment based on the % time allocated byindividual employees
Governance	Apportionment based on the total cost in each area
ICT	Apportionment based on the % time allocated byindividual employees
Digital, Data & Technology	Based on the combined value of income and expenditure*
People, Volunteering & Resources	A combination of allocation methods used based on an individual employee role, including recruitment numbers, number of employees and number of volunteers
Brand and Marketing**	Apportionment based on the % time allocated byindividual employees

* - 2022/23 is the first year of costs for this area with no staff costs. Future years will see an apportionment based on individual employees and a time allocation across the four main areas. This will also merge with ICT to become one support area for allocation.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

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 discount due.

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.

Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. Funds restricted for the purchase of fixed assets are transferred to unrestricted funds once the asset has been acquired.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Stock

Stock is valued at the lower of cost and net realisable value. The stock of donated goods is not valued.

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74

Tangible fixed assets

Items of expenditure are capitalised where the purchase price exceeds £1,000.

Depreciation charges are allocated to activities on the basis of the use of the related assets in those activities.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value evenly over its expected useful life. The depreciation rates in use are as follows:

Buildings	2.5%
BuildingImprovements	10.0%
Fixtures & fittings	15.0%
Computer equipment	33.3%
Motor vehicles	25.0%

Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Listed investments

Investments are a basic form of financial instrument and are initially recognised as their transaction value and subsequently measured at their fair value as at the balance sheet date, using the closing quoted market value. Any change in the fair value will be recognised in the Statement of Financial Activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains on investments” in the Statement of Financial Activities.

The charity does not acquire complex financial instruments.

Investment properties

Investment properties are measured initially at cost and subsequently included in the balance sheet at fair value. Investment properties are not depreciated. Any change in the fair value is recognised in the Statement of Financial Activities. The valuation method used to determine fair value will be stated in the note to the accounts.

Taxation

No corporation tax is payable due to the charitable status of the parent company. Taxable profits are generated by the Trading subsidiary and are transferred as a gift to the parent company.

Pension costs

The Charity operates its own defined contribution scheme, currently provided by Scottish Widows. In addition, some employees are entitled to be members of the NHS pension scheme. For the Charity to allow the employee to continue with membership of the NHS Pension Scheme they must have paid into it in the 12 months prior to joining the Charity.

The NHS Pension Scheme is an unfunded, defined benefit scheme for NHS employers, GP Practices and other bodies allowed under the direction of the Secretary of State. The scheme is not designed to be run in a way that would enable NHS bodies to identify their share of the underlying scheme assets and liabilities. Therefore, the scheme is accounted for as if it were a defined contribution scheme: the cost to the Charity of participating in the scheme is taken as equal to the contributions payable to the scheme for the accounting period.

Operating leases

Rentals applicable to operating leases are charged on a straight-line basis over the period of the lease.

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75

Notes to the financial statements for the year ended 31 March 2023

Notes to the financial statements for the year ended 31 March 2023	Notes to the financial statements for the year ended 31 March 2023	Notes to the financial statements for the year ended 31 March 2023	Notes to the financial statements for the year ended 31 March 2023
2	Income 2022/23		2021/22
	£000		£000
2a	3,773 Donations		3,222
	541 Legacies**		1,382
	0 Retail Support Grants		95
	4,314		4,699
	- At__31 March 2023there wasc£380kin the legacy pipeline (at31 March 2022 c£624k**)
2b	459 484 Charitable activities NHS England Children’s Hospice Grant(see Note 15a) NHS and Local Authoritycontributions to cost of care
			472
			312
	12 Government Funding (Hospice UK) (see Note 15a)		185
	955		969
	3,473 284 Trading activities Sales of donated and bought ingoods Gif Aid on sales of donatedgoods
2c
			3,163
			265
	127 Web sales		73
	316 Lotteryincome		311
	65 Other		35
	4,265		3,847
2d	Investments
	285 Fund and Dividend income		234
	285		234
2e	Other income
	0 Proft on sale of Warehouse		2
	27 Other		206
	27		208
	9,846 Total income		9,957

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76

3	Expenditure – Current Year	Expenditure – Current Year		Hospice Care	Bereavement	Fundraising		Trading		2022/23
				£000	£000	£000		£000		£000
		Paycosts		2,591	522	940		1,497		5,550
		Non-paycosts		430	19	633		1,356		2,438
		Central support	(see below)	694	128	633		574		2,029
		costs Depreciation		335	0	0		118		453
				4,050	669	2,206		3,545		10,470
		Central Support Costs:		£000	£000	£000		£000		£000
		Finance		55	10	108		131		304
		CEO Ofce		140	0	47		47		234
		Governance		13	2	7		13		35
		IT		86	37	86		36		245
		People & ResourcingTeam		348	57	83		255		743
		Brand & Marketing		39	20	276		59		394
		Digital,Data & Technology*		13	2	26		33		74
				694	128	633		574		2,029
*	DDaT is a new cost type in 2022/23 refecting our strategic ambition to invest in these areas

3	Expenditure – Prior Year	Expenditure – Prior Year		Hospice Care		Bereavement		Fundraising	Trading	2020/21
				£000		£000		£000	£000	£000
		Paycosts		2,091		411		815	1,491	4,808
		Non-paycosts		335		6		550	1,350	2,241
		Central support	(see below)	540		87		465	452	1,544
		costs Depreciation		347		0		0	97	444
				3,313		504		1,830	3,390	9,037
		Central Support Costs:*		£000		£000		£000	£000	£000
		Finance		35		6		86	95	222
		CEO Ofce		121		0		40	40	201
		Governance		6		1		3	8	18
		IT		77		22		77	43	219
		People & Resourcing	Team	238		35		54	220	547
		Brand & Marketing*		34		17		253	33	337
				511		81		513	439	1,544
*	- Prioryear fgures have been amended to refect a new					apportionment methodology

	t income / (expenditure) for the year is	t income / (expenditure) for the year is	stated after charging:	stated after charging:
					2022/23	2021/22
					£000	£000
	**Auditor’s remuneration(excluding VAT): **
	Audit of these fnancial statements				17	17
	Audit of fnancial statements of subsidiary				1	1
	Operatinglease rentals –Property				745	809
	Operatinglease rentals –Other				5	5

3 Net income / (expenditure) for the year is stated after charging:

Helen & Douglas House Annual Report 2022/23

77

4 Salaries and employees

The average headcount of permanent employees and Full Time Equivalent (FTE) for the year, by function was:

		2022/23	2022/23		2021/22	2021/22
		Head Count	FTE		Head Count	FTE
	Nursing,medical and care	56	(45.71)		49	(37.06)
	Fundraising	21	(18.97)		19	(17.60)
	Management & administration	28	(26.59)		24	(23.18)
	Retail	54	(43.73)		59	(48.07)
	Estates,domestic and catering	14	(10.21)		11	(10.05)
		173	(145.21)		162	(135.96)
The organisation employed people on bank contracts (zero hours). In 2022/23 there were 75individualswho
worked zero hours contracts totalling the equivalent of8.16 FTE(2021/22: 70 individuals, 6.85 FTE). Bank FTE
arenotincluded in the table above.

4Sa	laries and employees	laries and employees	laries and employees	laries and employees	laries and employees	laries and employees
Th	e average headcount ofpermanent employeesand Full Time Equivalent(FTE)for theyear,byfunction was:
		2022/23 Head Count FTE			2021/22
					Head Count	FTE
	Nursing,medical and care	56 (45.71)			49	(37.06)
	Fundraising	21 (18.97)			19	(17.60)
	Management & administration	28 (26.59)			24	(23.18)
	Retail	54 (43.73)			59	(48.07)
	Estates,domestic and catering	14 (10.21)			11	(10.05)
		173 (145.21)			(135.96) 162
The organisation employed people on bank contracts (zero hours). In 2022/23 there were 75individualswho worked zero hours contracts totalling the equivalent of8.16 FTE(2021/22: 70 individuals, 6.85 FTE). Bank FTE arenotincluded in the table above.
	Staff salary costs:		£000		£000
	Salaries***		5,764		4,981
	National Insurance Contributions		575		464
	Pension Contributions		422		360
	*** - Includes actual & accrued redundancy costs		6,761	5,805
	Agency,advertisingand other employee costs		153	115
			6,914	5,920
			2022/23
	Employee emoluments:*				2021/22
	£100,000 - £109,999		1		0
	£80,000 - £89,999		1		2
	£80,000 - £89,999		0		0
	£70,000 - £79,999		4		2
	£60,000 - £69,999		1		3
- Excludes Employer NI and Pension_ Key management personnel (as defned in the Trustees’ Annual Report) total remuneration was£617,101 (2021/22:£582,185) - Includes Employer NI and Pension Termination payments* In 2022/23 the Charity had 6 (2021/22: 5) termination payments that amounted to £46,087 (2021/22: £12,913) _ - any redundancy costs areincludedwithin the terminationpayments total.

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78

4 Salaries and employees (continued)

Pension costs

Total pension contributions charged to the statement of financial activity, by scheme

4Sa	laries and employees (continued)	laries and employees (continued)	laries and employees (continued)	laries and employees (continued)	laries and employees (continued)	laries and employees (continued)	laries and employees (continued)	laries and employees (continued)	laries and employees (continued)
	Pension costs
	Totalpension contributions charged to the statement of fnancial activity,byscheme
				2022/23 £000 235		2021/22 £000
	Charitydefned contribution scheme					202
	NHSpension scheme			187		158
				422 360
	Volunteers
	The number of individuals who volunteered for thegroupis set out in the table below:
		Number of	volunteers		Number of hours volunteered			Economic value of the hours (£)
		2022/23 2021/22			2022/23 2021/22			2022/23 2021/22
	Total	427 404			9,757 4,586			92,687 40,861
	In 2021/22 the level of volunteer hours received was signifcantlyreduced due to the Covidpandemic.

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79

5	Fixed Assets	Land & Buildings	Building Improvements	Fixtures, fittings & equipment	IT Cost	Motor vehicles	Total
		£000	£000	£000	£000	£000	£000
	Cost
	At 1 April 2022	6,206	1,353	1,801	510	10	9,880
	Additions	16	3	49	143	0	211
	Disposals	0	0	(1)	(5)	0	(6)
	At 31 March 2023 6,222 1,356 1,849 648 10 10,085
	Depreciation
	At 1 April 2022	(3,101)	(1,055)	(1,620)	(397)	(10)	(6,183)
	Charged inyear	(158)	(112)	(66)	(117)	0	(453)
	Eliminated on disposal	0	0	1	5	0	6
	At 31 March 2023 (6,630) (10) (3,259) (1,167) (1,685) (509)
	Net book value
	At 31 March 2023 2,963 189 164 139 3,455 0
	At 1 April 2022 3,105 298 181 113 0 3,697
	Douglas House property assets continue to be recognised in the fnancial statements as the expectation is the assets will continue to deliver benefts to the Charity. All assets are used for charitable purposes. Post Balance Sheet Event: On 26th April 2023 Helen & Douglas House purchased land to the value of £383k from the Societyof All Saints Sisters of the Poor(ASSP).
				2022/23 £000 10,419 219
6	Investments					2021/22 £000
	CCLA – Investment Fund					9,477
	Other listed investments(Bonds and Shares)					389
	Total Fixed Asset Investments			10,638 9,866
	CCLA – Deposit Fund			277 382
	Total Current Asset Investments			277 382
				10,915 10,248
	Market value at 1 April 2022			10,248		9,652
	CCLA – Investment Fund Purchases			1,275		2,122
	CCLA – Deposit Fund Investment			1,900		0
	CCLA – Deposit Fund Withdrawal			(2,025)		(2,122)
	Donation of shares			0		155
	Sale of shares			(152)		0
	Net(loss) / gain on revaluation			(331)		441
	Market value at 31 March 2023			10,915		10,248

6	Investments			2022/23		2021/22
				£000		£000
	CCLA – Investment Fund			10,419		9,477
	Other listed investments(Bonds and Shares)			219		389
	Total Fixed Asset Investments			10,638		9,866
	CCLA – Deposit Fund			277		382
	Total Current Asset Investments			277		382
				10,915		10,248
	Market value at 1 April 2022			10,248		9,652
	CCLA – Investment Fund Purchases			1,275		2,122
	CCLA – Deposit Fund Investment			1,900		0
	CCLA – Deposit Fund Withdrawal			(2,025)		(2,122)
	Donation of shares			0		155
	Sale of shares			(152)		0
	Net(loss) / gain on revaluation			(331)		441
	Market value at 31 March 2023			10,915		10,248

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7 Subsidiary Undertaking

The charity owns the whole of the issued ordinary shares of Helen & Douglas House (Trading) Limited, a company incorporated in England (Company Number: 05090748). The subsidiary is used for non-primary purpose trading activities. All activities have been consolidated on a line by line basis in the statement of financial activities. Available profits are distributed under gift aid to the charitable company. Clare Periton, CEO of the charity, Michael Cooper, and Martin Wildsmith, are directors of Helen & Douglas House (Trading) Limited.

A summary of the company’s results are as follows:

	directors of Helen & Douglas House (Trading) Limited. A summaryof the company’s results are as follows:
		2022/23 £000 56 (49)		2021/2 £000	2
	Turnover			61
	Cost of sales			(38)
	Grossproft	7		23
	Administrative expenses	(13)		(11)
	(Loss) / Profit on ordinary activities before taxation	(6)		12
	Taxation onproft on ordinaryactivities	0		0
	(Loss) / Profit for the financialyear	(6)		12
		8
	Retained earnings brought forward			(3)
	(Loss) /Proft for the fnancialyear	(6)		12
	Profts distributed toparent undergif aid	0		(1)
	Retained earnings carried forward	2		8
	All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. All movements in equityare included within the statement above.
	Parent charity
	Theparent charity’sgross income and the results for theyear are disclosed as follows:
		2022/23 £000
				2021/22 £000
	Gross income	9,846		9,957
	Result for theyear	(955)		1,361

Parent charity

	Parent charity	Parent charity	Parent charity	Parent charity
	Theparent charity’sgross income and the results for theyear are disclosed as follows:
		2022/23		2021/22
		£000		£000
	Gross income	9,846		9,957
	Result for theyear	(955)		1,361

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81

		Group	Group		Charity	Charity	2
		2022/23 £000 2021/22 £000			2022/23 £000 2021/22 £000
8	Debtors
	Trade debtors	168 54			168 25 78 0 385 93 141 54 22 279 220 312 80 40
	Investment income receivable	25 22
	Accrued income	78 0 385 93 141 279 220 312 80 40
	Accrued legacyincome
	Prepayments
	VAT recoverable
	Other debtors
		890 1,007			890 1,007
		Group Charity 2022/23 £000 211 0 139 145 171 145 2021/22 £000 2022/23 £000 211 2 139 145 169 145 2021/22 £000 195 0 146 94 110 0 195 0 146 94 109 0
9	Creditors
	Trade creditors	211 195
	Amount owed to tradingsubsidiary	0 139 145 171 145 0 146 94 110 0
	Social securityand other taxes
	Other creditors
	Accruals
	Deferred income
		811 811 545 544
		Group Charity
		2022/23 £000 2021/22 £000			2022/23 £000 2021/2 £000
10	Deferred income
	Movement in deferred income account
	Balance at the start of theyear	0 59			0 59
	Amounts added in currentperiod	145 0			145 0
	Amounts released to income frompreviousperiods	0 (59)			0 (59)
	Balance at the end of theyear	145 0			145 0

11 Trustee remuneration

NoTrustee received remuneration for their services. Trustees‘ expenses, which include costs directly incurred by Trustees and amounts paid on their behalf by Helen and Douglas House, were paid to 1 trustee totalling £89 (2021/22: None).

12 Leasing commitments

At the end of the year the Charity & Group had total commitments under non-cancellable leases as follows:

	as follows:
		Property				Other
		2022/23		2021/22		2022/23		2021/22
		£000		£000		£000		£000
	Less than oneyear	642		620		4		7
	Between one and fveyears	670		804		0		3
		1,312		1,424		4		10

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13 Related party transactions

Helen & Douglas House paid rent of £56,155 (2021/22 £46,747) to The Society of All Saints, Sisters of the Poor. In addition there is a contribution of £5,400 (2021/22 £5,400) to the maintenance of the communal garden. The trustees of The Society of All Saints were members of Helen & Douglas House until October 2016, and a member of the Society is a Helen & Douglas House Trustee.

14 Analysis of group net assets between funds

Current Year

	Current Year
		Restricted		Designated	Unrestricted		Total
		£000		£000	£000		£000
	Fixed assets	0		3,455	0		3,455
	Investments	0		1,879	8,759		10,638
	Current assets	988		0	1,238		2,236
	Current liabilities	0		0	(811)		(811)
		988		5,334	9,186		15,508
	Prior Year
		Restricted		Designated	Unrestricted		Total
		£000		£000	£000		£000
	Fixed assets	0		0	3,697		3,697
	Investments	0		1,998	7,868		9,866
	Current assets	286		0	3,159		3,445
	Current liabilities	0		0	(545)		(545)
		286		1,998	14,179		16,463

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15a Movements in funds (Current Year)

15a	Movements in funds (Current Year)	Movements in funds (Current Year)	Movements in funds (Current Year)	Movements in funds (Current Year)	Movements in funds (Current Year)	Movements in funds (Current Year)
		Balance 01/04/2022	Income & Gains	Expenditure & Losses	Transfers between funds Balance 31/03/2023
	Restricted funds	£000	£000	£000	£000 £000
	Charitable Activities
	NHS England Children’s Hospice Grant	0	459	(459)	0 0
	NHS and Local Authority contributions to cost of care	0	247	(247)	0 0
	Government Funding (via Hospice UK)	0	12	(12)	0 0
	Enablement	0	40	(2)	38 0
	Managed Clinical Network	0	74	(2)	72 0
	Clinical Training (Health Education England)	0	8	0	8 0
	Palliative End of Life Care	0	100	0	100 0
	Doctors Team	0	15	(3)	12 0
	230 0 955 (725) 0
	Donations andLegacies
	Enablement	1	127	(1)	127 0
	Managed Clinical Network	0	28	(23)	5 0
	Managed Clinical Network (Southampton Hospitals funding)	0	256	(1)	255 0
	Family Support and Bereavement Services(Southampton Hospitals	funding) 0	244	(44)	200 0
	SiblingSupport	0	17	(17)	0 0
	Helen House Play	36	4	(31)	9 0
	Helen House Music	1	1	0	2 0
	Helen House Art	2	0	0	2 0
	Helen House In-Patient	10	23	(33)	0 0
	Outreach work	64	73	(124)	23 10
	Thames Valley Health Education	29	0	(11)	18 0
	Clinical training	24	0	0	24 0
	Clinical equipment	118	28	(49)	93 (4)
	Care & FamilySupport Services	0	20	(20)	0 0
	Projects	1	4	(5)	0 0
	758 6 286 825 (359)
	988 6 286 1,780 (1,084)
	Unrestricted funds
	Designated funds:	£000	£000	£000	£000£000
	Net book value of fxed asset	s 0	0	0	3,455 3,455
	Lease Commitments	1,434	0	0	(119) 1,315
	Redundancyfund	350	0	0	0 350
	Shopfund	65	0	0	0 65
	Maternityfund	149	0	0	0 149
	Total designated funds 1,998 0 0 3,336 5,334
	General funds	14,179	8,066	(9,717)	(3,342) 9,186
	Total unrestricted funds	16,177	8,066	(9,717)	(6) 14,520
	Total funds 16,463 9,846 (10,801) 0 15,508

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15b Movements in funds (Prior Year)

15b	Movements in funds (Prior Year)	Movements in funds (Prior Year)	Movements in funds (Prior Year)	Movements in funds (Prior Year)	Movements in funds (Prior Year)	Movements in funds (Prior Year)
		Balance 01/04/2021	Income & Gains	Expenditure & Losses	Transfers between funds Balance 31/03/2022
	Restricted funds	£000	£000	£000	£000 £000
	Charitable Activities
	NHS England Children’s Hospice Grant	0	472	(472)	0 0
	NHS and Local Authority contributions to cost of care	0	312	(312)	0 0
	Government Funding (via Hospice UK)	0	185	(185)	0 0
	0 0 969 (969) 0
	Donations and Legacies
	Enablement	38	0	(37)	1 0
	Helen House Play	74	1	(39)	36 0
	Helen House Music	1	0	0	1 0
	Helen House Art	2	0	0	2 0
	Helen House In-Patient	25	9	(24)	10 0
	Outreach work	109	61	(106)	64 0
	Thames Valley Health Education	29	0	0	29 0
	Clinical training	33	0	(9)	24 0
	Clinical equipment	121	40	(18)	118 (25)
	Volunteering	1	0	(1)	0 0
	Care & FamilySupport Services	10	29	(39)	0 0
	Projects	38	11	(41)	1 (7)
	286 481 151 (314) (32)
	286 481 1,120 (1,283) (32)
	Unrestricted funds
	Designated funds:	£000	£000	£000	£000 £000
	Lease commitments	1,788	0	0	(354) 1,434
	Redundancyfund	350	0	0	0 350
	Shopfund	65	0	0	0 65
	Maternityfund	149	0	0	0 149
	Total designated funds 2,352 0 0 1,998 (354)
	General funds	12,269	9,278	(7,754)	386 14,179
	Total unrestricted funds	14,621	9,278	(7,754)	32 16,177
	Total funds 15,102 10,398 (9,037) 0 16,463

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Purposes of Restricted Funds

NHS England Children’s Hospice Grant

The annual grant contribution of £459,226 funded by NHS England has been restricted to our provision of children’s hospice care during the financial year, and fully used for that purpose.

NHS Integrated Care Boards and Local Authorities

Funding contributions from Integrated Care Boards (ICBs) or Local Authorities may be attributed to the care of a specific patient or may be in respect of all care provided to patients registered with a GP in a particular ICB. In 2022/23 we had NHS contracts and grant agreements with the following:

NHS Organisation	2022/23		2021/22
	£		£
NHS Buckinghamshire	69,600		67,800
NHS Milton Keynes	22,361		21,897
NHS Northamptonshire	21,000		21,000
NHS Oxfordshire	100,000		100,000
NHS Swindon	10,413		14,526
NHS Wiltshire	23,716		23,176
NHS Total	247,090		248,399

All the funds received from public sector sources were fully used in the financial year for the purposes intended. During 2022/23 further one-off Government funding payments were received totalling £12k (2021/22: £185k) to ensure the availability of bed capacity should it be needed. This was a residual amount received pertaining to March 2022.

Specific projects funded from statutory income

In 2022/23 we also received grants from the following organisations for specific projects relating to providing and improving services for our patients.

Public sector organisation 2022/23 £	0
40,000 Enablement
41,000 Managed Clinical Network
100,00 Palliative End of Life care
7,000 Consultant input
32,000 MCN Mappingand PrepFunding
220,000 Buckingham, Oxfordshire & Berkshire Integrated Care Board
8,000 Universityof York(COPPAR)
228,000 Total specifcprojects funded byStatutoryincome

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Restricted funds for income received from donors for specific purposes

Fund	Purpose
Enablement	Staf and project work related to patient enablement activities.
Managed Clinical Network	Ensuring co-ordinated care for children and families across Oxfordshire, Buckinghamshire, West Berkshire and Berkshire East.
Managed Clinical Network (Southampton Hospitals funding)	Ensuring co-ordinated care for children and families across Oxfordshire, Buckinghamshire, West Berkshire and Berkshire East with a grant received form Southampton Hospitals Charity.
Family Support and Bereavement Services (Southampton Hospitals funding)	Extending our Family Support & Bereavement Services with a grant received form Southampton Hospitals Charity.
Siblingsupport	Supportingthe siblings of children with life-limitingillnesses.
Helen House Play	Resources for supporting playactivities.
Helen House Music	Music therapyand activities for patients.
Helen House Art	Art activities forpatients.
Helen House In-Patient	In-house activities and patient care.
Outreach Work	Outreach Workers whoprovide assistance in thepatient’s home.
Thames ValleyHealth Education	Continued development of clinical supervision within the organisation.
Clinical Training	Internal trainingof Helen & Douglas House clinical employees.
Clinical Equipment	Purchases of large items of clinical equipment. On utilisation of the funds to purchase the asset, the funds are transferred to our unrestricted asset register to depreciate.
Doctors Team	Doctors’ time or project work relatingto the Doctors’ team.
Care and FamilySupport services	Nursingand other support for families at home.
Projects	Specifc projects for the development and enhancement of the building,gardens and facilities.

Designated Funds

The details of designated funds purposes can be found in the financial review section of the annual report.

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16 NHS pension scheme

Past and present employees are covered by the provisions of the two NHS Pension Schemes. Details of the benefits payable and rules of the Schemes can be found on the NHS Pensions website at www.nhsbsa.nhs.uk/pensions. Both are unfunded defined benefit schemes that cover NHS employers, GP practices and other bodies, allowed under the direction of the Secretary of State for Health in England and Wales. They are not designed to be run in a way that would enable NHS bodies to identify their share of the underlying scheme assets and liabilities. Therefore, each scheme is accounted for as if it were a defined contribution scheme: the cost to the NHS body of participating in each scheme is taken as equal to the contributions payable to that scheme for the accounting period.

In order that the defined benefit obligations recognised in the financial statements do not differ materially from those that would be determined at the reporting date by a formal actuarial valuation, the FReM requires that “the period between formal valuations shall be four years, with approximate assessments in intervening years”. An outline of these follows:

a) Accounting valuation

A valuation of scheme liability is carried out annually by the scheme actuary (currently the Government Actuary’s Department) as at the end of the reporting period. This utilises an actuarial assessment for the previous accounting period in conjunction with updated membership and financial data for the current reporting period, and is accepted as providing suitably robust figures for financial reporting purposes. The valuation of the scheme liability as at 31 March 2023, is based on valuation data as 31 March 2022, updated to 31 March 2023 with summary global member and accounting data. In undertaking this actuarial assessment, the methodology prescribed in IAS 19, relevant FReM interpretations, and the discount rate prescribed by HM Treasury have also been used.

The latest assessment of the liabilities of the scheme is contained in the report of the scheme actuary, which forms part of the annual NHS Pension Scheme Accounts. These accounts can be viewed on the NHS Pensions website and are published annually. Copies can also be obtained from The Stationery Office.

b) Full actuarial (funding) valuation

The purpose of this valuation is to assess the level of liability in respect of the benefits due under the schemes (taking into account recent demographic experience), and to recommend contribution rates payable by employees and employers.

The latest actuarial valuation undertaken for the NHS Pension Scheme was completed as at 31 March 2016. The results of this valuation set the employer contribution rate payable from April 2019 to 20.6% of pensionable pay.

The actuarial valuation as at 31 March 2020 is currently underway and will set the new employer contribution rate due to be implemented from April 2024.

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17	Comparative SOFA
		Restricte fund	d s Unrestricted funds Total funds 2021/22
		£000	£000 £000
	Income from:
	Donations & legacies	151	4,548 4,699
	Charitable activities	969	0 969
	Other tradingactivities	0	3,847 3,847
	Investments	0	234 234
	Other	0	208 208
	1,120 9,957 Total 8,837
	Expenditure on:
	Raisingfunds: Donations & legacies	2	1,828 1,830
	Raisingfunds: tradingactivities	0	3,390 3,390
	Charitable activities: Hospice care	1,077	2,236 3,313
	Charitable activities: Bereavement	204	300 504
	Total 1,283 7,754 9,037
	Net income before netgains on investments	(163)	1,083 920
	Netgains on investments	0	441 441
	Transfer between funds	(32)	32 0
	Net movement in funds (195) 1,556 1,361
	Reconciliation of funds:
	Total funds brought forward	481	14,621 15,102
	Total funds carried forward 286 16,177 16,463

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Helen & Douglas House 14A Magdalen Road Oxford OX4 1RW

E: [e-mail] T: 01865 799150

www.helenanddouglas.org.uk

Company number 4120488 Registered charity number 1085951 Registered office address Helen & Douglas House, 14A Magdalen Road, Oxford OX4 1RW